DETAILED TEACHING SYLLABUS (DTS) AND INSTRUCTOR GUIDE (IG’S)

PHILOSOPHY
The PHILIPPINE COLLEGE OF SCIENCE AND TECHNOLOGY is committed to the pursuit of excellence relative to student’s professional growth and
development.

VISION
PHILIPPINE COLLEGE OF SCIENCE AND TECHNOLOGY envisions producing quality graduates fully equipped with knowledge, attitudes, values and
skills and who are globally competitive in their chosen profession ever ready to render quality services.

MISSION STATEMENT
PHILIPPINE COLLEGE OF SCIENCE AND TECHNOLOGY provides quality education to every student through a well-balanced research oriented
learning environment that develops critical and creative thinking for maximum development of individual’s talents and capabilities.

INSTITUTIONAL OBJECTIVES
In pursuit of its Vision and Mission, PHILIPPINE COLLEGE OF SCIENCE AND TECHNOLOGY will achieve the following:
1. Provide programs and activities that will enhance the development of the students physically, intellectually, culturally, emotionally,
socially, spiritually and morally.
2. Provide college education opportunities to poor but deserving students through the PHILIPPINE COLLEGE OF SCIENCE AND TECHNOLOGY
scholarship grants.
3. Train students with globally competitive technical skills that will make them competent and capable of handling challenges in life.
4. Provide manpower needs of the country with professionally qualified graduates imbued with dignity and high moral values who are
mature, self-reliant, responsible and self-discipline citizens.

SPECIAL OBJECTIVES
To provide the country with globally competit6ive and professionally licensed graduates as integral part of the total manpower needed for the
economic development in the national and international levels.
Issue Date Prepared by: Reviewed by: Recommended by: Approved by:
Revision Status
Instructor Department Head ELSE MARIE T. VILLANUEVA, CPA, MBA ENGR. RAUL GIRONELLA, Sr.
Revision Date
College Dean VP for Academic Affairs

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 COLLEGE OF ACCOUNTANCY AND BUSINESS PROGRAMS

PHILOSOPHY
The Philippine College of Science and Technology, College of Accountancy and Business Programs provides excellent trainings in business
education in a highly competitive world.

GENERAL OBJECTIVES
1. To develop, implement, evaluate and continually improve programs of business education that enhance administrative competence
and entrepreneurial abilities;
2. To develop the professional and technical proficiency of business education students so that they can become effective leaders in
their chosen careers.

SPECIFIC OBJECTIVES

The above goal will be achieved through the following specific objectives:
1. To provide students with basic concepts of economics, finance, management, marketing and business law;
2. To apply these concepts in business and related professions;
3. To inculcate social responsibilities in business;
4. To develop the entrepreneurial potential of students; and
5. To update students with emerging business trends in consonance with information age.
THREE-YEAR DIPLOMA COURSE IN ACCOUNTANCY

PROGRAM OUTCOMES

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 The Three-Year Diploma Course in Accountancy aims to provide a framework for developing the skills and knowledge needed for
employment and self-employment in the progressively dynamic business environment. The Diploma is developed specifically in recognition of
the growing importance of individuals equipped with essential skills and knowledge in accountancy context.

The objectives of the program are to prepare students to embark on a career in the accountancy field or to further continuing education at the
sub-professional level by providing them:
 Knowledge and skills of accounting, economics, management, business law, business communications, numeracy and information
technology;
 Cognitive, communication and interpersonal skills;
 Information technology skills;
 An educational experience to pursue life-long learning; and
 A strong sense of responsibility as a member of the society.

LEARNING OUTCOMES

At the end of this programme, the students should be able to:

1. Demonstrate the understanding of fundamental accounting knowledge and skills for higher level of study, employment or self-
employment.
2. Record financial transactions and prepare financial statements in compliance with acceptable accounting principles for various forms of
organisations, be it profit or not-for-profit.
3. Demonstrate good interpersonal and communication skills in order to function as a member of the society.
4. Demonstrate analytical, judgment and critical thinking skills in decision-making and problem-solving in relations with financial
information and business operations.
5. Develop values, ethics, and skills necessary to embrace a career in accountancy at sub-professional level and for lifelong learning.

COURSE TITLE INCOME TAXATION COURSE CODE CAE8

CREDIT UNITS 3 COURSE PREREQUISITE/CO- CAE7

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 REQUISITE
COURSE DESCRIPTION
This course introduces the general principles of taxation and statutory provisions on income taxation including pertinent revenue
regulations. The main topics that will be covered include: the general principles of taxation, sources of revenue and its sub-topics,
determining income from employment, income from business, and income from property, deductions from business and property
income, capital gains and losses, other income and deductions, computation of taxable income and tax administration.
REFERENCE: 1. Banggawan, Rex B. (2017) Income Taxation
COMPETENCE
COURSE INTENDED LEARNING OUTCOMES (CILO’S)

At the end of the course, the student shall be able to:

1. Explain the sources, nature and purpose of taxation.
2. Apply the basic principles and policies of Philippine Income Tax Law.
3. Describe the general structure of the Philippine Income Taxation system.
4. Explain and contrast the manner in which different entities are taxed

CHECK-UP PERIOD

CONTENT/TOPIC INTENDED LEARNING OUTCOME SUGGESTED REFERENCES AND ASSESSMENT TASKS

(ILO’S) TEACHING/LEARNING EQUIPMENTS (AT’s)
ACTIVITIES (TLAs)
Chapter 1 After the chapter, the Advanced assignments 1. Banggawan, Rex B. Check up recitation 1
Introduction to Taxation students should be able to: like: (2017) Income
 Definition of taxation 1. Discuss concept of  Reading the Taxation Graded presentation
 Theories of cost taxation and its chapter in of solutions/answers
allocation necessity for every advance to the board.
 The lifeblood doctrine government.  Answering the
 The inherent powers 2. Explain the questions, Check up quiz 1

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 of the State lifeblood doctrine exercises and
 The scope of taxation and its implications problems at
 Inherent limitations to taxation. the end of
 Constitutional 3. Explain the each chapter.
limitations inherent power of During discussions,
 Stages of taxation the State. students are
 Situs of taxation 4. Give details about encouraged to
 Other fundamental the scope of the participate like in the
doctrines of taxation taxation power and case of interactive
 Double taxation, its limitations. classroom activities.
escape from taxation 5. Describe the
 Tax amnesty and tax concept in situs of
condonation taxation.
6. Discuss
fundamental
principles of
taxation.
7. illustrate tax
amnesty and
condonation.
Chapter 2 After the chapter, the Advanced assignments 1. Banggawan, Rex B. Check up recitation 2
Taxes, Tax Laws and Tax students should be able to: like: (2017) Income
Administration 1. Demonstrate  Reading the Taxation Graded presentation
 Taxation laws and tax knowledge in the chapter in of solutions/answers
exemption laws topics discussed. advance to the board.
 Sources of laws and 2. Distinguish among  Answering the
administrative tax laws, revenue questions, Check up quiz 2
issuances regulation, and exercises and
 Nature of Philippine rulings. problems at Check up exam
tax laws 3. Distinguish tax the end of
from similar items.

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  Elements of tax 4. Discuss tax system each chapter.
 Classification of taxes and its types During discussions,
 Tax distinguished with 5. Discuss the students are
similar items principles of a encouraged to
 Tax system sound tax system. participate like in the
 Tax collection system 6. Describe how tax is case of interactive
 Principles of a sound administered. classroom activities.
tax system 7. Describe the
 Tax administration powers of the BIR
 Powers of the BIR and and the CIR.
the CIR 8. Enumerate and
 Other agencies with discuss the criteria
tax related functions for selection of
 Taxpayer classification large tax payers
for purposes of tax
administration

PRELIMINARY PERIOD
CONTENT/TOPIC INTENDED LEARNING OUTCOME SUGGESTED REFERENCES AND ASSESSMENT TASKS
(ILO’S) TEACHING/LEARNING EQUIPMENTS (AT’s)
ACTIVITIES (TLAs)
Chapter 3 After the chapter, the Advanced 1. Banggawan, Rex B. Preliminary recitation 1
Introduction to Income students should be able to: assignments like: (2017) Income
Taxation 1. Demonstrate  Reading the Taxation Graded presentation of
 The concept of knowledge on the chapter in solutions/answers to the
income concept of gross advance board.
 Elements of gross income.  Answering
income 2. Enumerate the the Preliminary quiz 1
 Capital items types of taxpayers. questions,
deemed with 3. Enumerate the exercises
infinite value general rules in and

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  Recovery of loss income taxation. problems at
capital vs. recovery 4. Explain the income the end of
of loss profits tax situs rules. each
 The concept of chapter.
realized benefit During discussions,
 Complex students are
transactions encouraged to
 Mode of realization participate like in the
benefit case of interactive
 Types of income classroom activities.
taxpayers
 Individual income
tax payers
 Classification rule
for income
taxpayers
 Taxable estates
and trusts
 Corporate
taxpayers
 General rules in
income taxation
 Situs of income
Chapter 4 After the chapter, the Advanced 1. Banggawan, Rex B. Preliminary recitation 2
Tax Schemes, Periods and students should be able to: assignments like: (2017) Income
Methods and Reporting 1. discuss the scope  Reading the Taxation Graded presentation of
 Income taxation of the three chapter in solutions/answers to the
schemes income taxation advance board.
 Classification of schemes.  Answering
gross income 2. Discuss the nature the Preliminary quiz 2

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 Accounting period of the final income questions,
 Short accounting taxation. exercises Preliminary exam
period 3. Enumerate and
 Accounting ordinary assets and problems at
methods compare them the end of
 The self- with capital assets. each
assessment 4. Enumerate chapter.
method instances where During discussions,
 The withholding short accounting students are
system period will arise. encouraged to
 Information 5. Explain the tax participate like in the
returns accounting case of interactive
 Venue and methods in classroom activities.
deadline of filing reporting income.
income tax return 6. Apply principles in
 Electronic filing problem solving.
and payment
system
 Taxpayers
mandated to use
the eFPS
 Grouping of EFPS
tax payers
 Payment of taxes
 penalties

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MIDTERM PERIOD
CONTENT/TOPIC INTENDED LEARNING OUTCOME SUGGESTED REFERENCES AND ASSESSMENT TASKS
ILO’S) TEACHING/LEARNING EQUIPMENTS (AT’s)
ACTIVITIES (TLAs)
Chapter 5 After the chapter, the Advanced 1. Banggawan, Rex B. Midterm recitation 1
Final Income Taxation students should be able to: assignments like: (2017) Income Taxation
 Features of final 1. Name the features  Reading Graded presentation of
income taxation of final income the chapter solutions/answers to the
 Final withholding taxation. in advance board.
system 2. Enumerate the  Answering
 Taxpayers subject passive income the Midterm quiz 1
to final income tax subject to final tax questions,
 Items of passive and their exercises
income subject to corresponding tax and
final tax rates. problems
 Final tax on: 3. Explain at the end
individual and withholding at of each
corporations, source. chapter.
interest from 4. Enumerate the During discussions,
banks, dividends, requisites of the students are
royalties, prizes, tax informer’s encouraged to
winnings, reward. participate like in
informers’ reward, 5. Discuss the the case of
“tax free” covenant procedures and interactive
bonds deadline in classroom
 Exceptions to the remitting the final activities.
final income withholding taxes.
taxation of certain 6. Apply principles
taxpayers learned in problem
 The tax sparing solving.
rule

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  Other applications
of the final income
tax
 Final withholding
tax return
 Entities exempt
from final tax
Chapter 6 After the chapter, the Advanced 1. Banggawan, Rex B. Midterm recitation 2
Capital Gains Taxation students should be able to: assignments like: (2017) Incompitale
 Classification of 1. Define ordinary  Reading Taxation Graded presentation of
taxpayers assets and capital the chapter solutions/answers to the
properties assets. in advance board.
 Asset classification 2. Discuss the rules  Answering
rules on tax basis of the Midterm quiz
 Types of gains on stocks acquired by questions,
dealings in purchase, exercises
properties inheritance, and
 Scope of the donation, for an problems
capital gains inadequate at the end
taxation consideration, and of each
 Capital gains on under a tax-free chapter.
the sale of stocks exchange. During discussions,
directly to buyer 3. Discuss the nature students are
 Meaning of of the 6% capital encouraged to
domestic stocks, gains tax. participate like in
other disposition 4. Compare the the case of
 Tax on sale of taxpayers covered interactive
stocks, tax basis of by the 5%-10% classroom
stocks, costing capital gains tax activities.
procedures for tax and the 6% capital

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  Scope of the two- gains tax.
tiered capital gains 5. Apply the rules in
tax solving different
 Capital gains tax problems.
compliance,
annualized capital
gains tax
 Installment
payment of the
two-tiered capital
gains tax
 Special rules
 Capital gains tax on
the sale of real
property
 Exceptions to the
6% capital gains tax
Chapter 7 At the end of the chapter, Advanced 1. Banggawan, Rex B. Midterm recitation 3
Introduction to Regular the students should be to: assignments like: (2017) Income Taxation
Income Taxation 1. Discuss the scope  Reading Graded presentation of
 The regular income of the regular the chapter solutions/answers to the
tax model and its income tax in advance board.
characteristics especially on  Answering
 Final tax vs passive income the Midterm quiz 3
creditable and capital gains questions,
withholding tax 2. Enumerate the exercises Midterm exam
 Allowable characteristics of and
deduction v. the regular problems
personal income. at the end
exemption 3. Identify exclusions of each

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  Types of gross from gross income. chapter.
income subject to 4. Distinguish During discussions,
regular income tax between allowable students are
 Overview of deductions from encouraged to
compensation personal participate like in
income, business exemption. the case of
income 5. Compute gross interactive
 Determination of income from classroom
taxable income employment and activities.
 Deadline of filing the gross income
the income tax from business or
returns exercise of a
 Required profession.
attachments in the 6. Make other
income tax return computation in the
 Quarterly filing determination of
taxable income.
SEMI-FINAL PERIOD

CONTENT/TOPIC INTENDED LEARNING SUGGESTED REFERENCES AND ASSESSMENT TASKS

OUTCOME TEACHING/LEARNING EQUIPMENTS (AT’s)
(ILO’S) ACTIVITIES (TLAs)
Chapter 8 After the chapter, the Advanced 1. Banggawan, Rex B. Semi-final recitation 1
Regular Income Taxation – students should be able assignments like: (2017) Income
Exclusions in Gross to:  Reading the Taxation Graded presentation of
Income 1. Enumerate the chapter in solutions/answers to
 List of exclusions exclusions from advance the board.
from gross income gross income.  Answering the
 Income exempt 2. Identify what questions, Semi-final quiz 1
under treaty capital items are exercises and
 Retirement considered with problems at

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 benefits and infinite value. the end of
termination 3. Enumerate and each chapter.
benefits discuss the During discussions,
 Investment exclusion students are
income of foreign condition of encouraged to
government termination participate like in the
 Contributions to benefits. case of interactive
SSS, GSIS, 4. Discuss the classroom activities.
Philhealth, HDMF, other rules of
and union dues taxation on
 Gain on sale of other items.
bonds with more 5. Explain who is a
than 5 years minimum wage
maturity earner.
 Gains on 6. Enumerate the
redemption of benefits of a
shares in mutual minimum wage
funds earner.
Chapter 9 After the chapter, the Advanced 1. Banggawan, Rex B. Semi-final recitation 2
Regular Income Taxation – students should be able assignments like: (2017) Income
Inclusions in Gross Income to:  Reading the Taxation Graded presentation of
 List of inclusions 1. Demonstrate chapter in solutions/answers to
in gross income mastery of the advance the board.
subject to regular NIRC list of items  Answering the
tax of gross income questions, Semi-final quiz 2
 Partner’s subject to exercises and
distributive share regular tax and problems at
in GPP net their the end of
income. measurement each chapter.
 General criteria of rules. During discussions,

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 inclusion in gross 2. Apply the students are
income principle on the encouraged to
 Other sources of boundary participate like in the
gross income between income case of interactive
 Recoveries of past subject to classroom activities.
deductions, regular income
reimbursements tax.
of expenses 3. Explain the link
 Special between items
considerations in of exempt
reporting gross income and
income income subject
 Effect of to regular
accounting income tax.
methods, situs, 4. Apply the effects
VAT, creditable of accounting
withholding tax methods and
 The power of the situs rules on the
CIR to redistribute reportable
income and amount of gross
expense income.
 The transfer 5. Illustrate
pricing regulation treatment of
creditable
withholding tax.

Chapter 10 After the chapter, the Advanced 1. Banggawan, Rex B. Semi-final recitation 3
Compensation Income students should be able assignments like: (2017) Income
 Tax model on to:  Reading the Taxation Graded presentation of
compensation 1. Discuss chapter in solutions/answers to
income employer- advance the board.

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 Non-taxable employee  Answering the
compensation relationship. questions, Semi-final quiz 3
income, de 2. Distinguish the exercises and
minimis benefits, types of problems at
exempt benefits employees as to the end of
under treaty taxability. each chapter.
 Components of 3. Explain who is a During discussions,
gross taxable special alien, and students are
compensation when Filipinos encouraged to
income qualify as special participate like in the
 Regular alien. case of interactive
compensation, 4. Discuss classroom activities.
non- classifications of
compensation compensation
items income.
 Valuation of 5. Apply the tax
compensation in rules in the
kind computation of
 The withholding problems.
tax on
compensation
 Benefits not
subject to
withholding tax
on compensation
 Deadline of the
withholding tax
on compensation
 Treatment of the
withholding tax

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 on compensation
Chapter 11 After the chapter, the Advanced 1. Banggawan, Rex B. Semi-final recitation 4
Fringe Benefits Taxation students should be able assignments like: (2017) Income
 Tax classification to:  Reading the Taxation Graded presentation of
of fringe benefits 1. Discuss the chapter in solutions/answers to
 Scope of the nature of fringe advance the board.
fringe benefit tax benefits.  Answering the
 Exempt fringe 2. Distinguish questions, Semi-final quiz 4
benefits to the exempt benefit, exercises and
fringe benefit tax partially exempt, problems at
 The fringe and fully taxable the end of
benefits tax and fringe benefits. each chapter.
its characteristics 3. Explain the During discussions,
 Procedural scope of the students are
computations of final fringe encouraged to
the fringe benefit benefit tax participate like in the
tax 4. Enumerate the case of interactive
 Rules on valuation characteristics of classroom activities.
of fringe benefits fringe tax benefit
 Special guidelines tax
on monetary 5. Apply the
value procedures of
determination fringe benefit tax
 Fringe benefit tax computation.
rates 6. Apply the
 Grossed-up rates general rules on
 Computation of monetary value
the fringe benefits to actual
tax scenarios.
7. Compute fringe
benefit tax.

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Chapter 12 At the end of the Advanced 1. Banggawan, Rex B. Semi-final recitation 5
Dealings in Properties chapter, the students assignments like: (2017) Income
 Dealings subject should be able to:  Reading the Taxation Graded presentation of
to regular income 1. Distinguish chapter in solutions/answers to
tax capital gains advance the board.
 Determination subject to  Answering the
and treatment of regular tax from questions, Semi-final quiz 5
gain or loss those subject to exercises and
 The holding capital gains tax. problems at Semi-final exam
period rule 2. Explain what the end of
 Presentation of constitutes each chapter.
gains or losses in selling price and During discussions,
the income tax the rules on tax students are
return basis. encouraged to
 Effect of situs 3. Apply participate like in the
rules on dealings procedures on case of interactive
in properties the tax classroom activities.
 Net capital loss treatment of
carry-over gain or loss on
 Special rules in tax ordinary assets
basis and other capital
determination assets.
 Merger or 4. Apply the rules
consolidation, on the
initial acquisition measurement of
of control the net capital
 Exchanges not gain or loss and
plainly for stocks the rules on net
 Wash sales capital loss carry
 Transactions over.
5. Interrelate the

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 considered rules of regular
exchanges income tax to
the rules of
capital gains tax.

FINAL PERIOD
CONTENT/TOPIC INTENDED LEARNING SUGGESTED REFERENCES AND ASSESSMENT TASKS
OUTCOME TEACHING/LEARNING EQUIPMENTS (AT’s)
(ILO’S) ACTIVITIES (TLAs)
Chapter 13 At the end of the chapter, Advanced 1. Banggawan, Rex B. Final recitation 1
Principles of Deductions the students are assignments like: (2017) Income Taxation
 Business expenses expected to:  Reading the Graded presentation of
vs. personal 1. Distinguish chapter in solutions/answers to the
expenses business expense advance board.
 Allocation of from a personal  Answering the
common expenses expense. questions, Final quiz 1
 Business expenses 2. Explain the exercises and
vs. capital concept of an problems at
expenditures expense and a the end of
 Rules on deducting capital each chapter.
capital expenditure. During discussions,
expenditures 3. Apply accounting students are
 Depreciation rules of encouraged to
methods deduction of participate like in the
 Special capital case of interactive
considerations expenditures in classroom activities.
with deductions problem solving.
 The effects of 4. Use the different
accounting depreciation
methods on methods and the
deductions special

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  The effect of VAT considerations on
on deductions deductions.
 The general 5. Allocate common
principles on expenses
deductions between taxable
 The LOAN and non-taxable
principle, the operations.
matching rule, the 6. Discuss general
withholding tax principles of
rule and rules of deductions.
withholding
 Periods
 Non-deductible
expenses
 Tax reporting
classification of
deductions, modes
of claiming
deductions
 Regular allowable
itemized
deductions
 Special allowable
itemized
deductions and net
operating loss
carry over
 Optional standard
deduction
Chapter 14 At the end of the chapter, Advanced 1. Banggawan, Rex B. Final recitation 2

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Individual Income Taxation the students should be assignments like: (2017) Income Taxation
 Scope of the able to:  Reading the Graded presentation of
progressive 1. Apply the chapter in solutions/answers to the
income tax principles of advance board.
 Individuals subject deductions on  Answering the
to regular tax each item of questions, Final quiz 2
 Income tax table deduction in exercises and
for individual solving problems. problems at
taxpayers 2. Properly apply the end of
 Personal the deduction each chapter.
exemptions conditions, rules During discussions,
 Rules of change of and students are
status computational encouraged to
 Premium for procedures of participate like in the
health and each item of case of interactive
hospitalization deduction from classroom activities.
insurance gross income.
 Taxable estates 3. Compute foreign
and trusts tax credits.
 Substituted filing
system
 Consolidated
returns
 Married individuals
 Installment
payment of the
regular income tax
Chapter 15 At the end of the chapter, Advanced 1. Banggawan, Rex B. Final recitation 3
Corporate Income the students should be assignments like: (2017) Income Taxation
Taxation-Special able to:  Reading the Graded presentation of

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Corporations 1. Properly apply chapter in solutions/answers to the
 Tax rules for the following in advance board.
corporations solving given  Answering the
 Exempt problems: questions, Final quiz 3
corporations general income exercises and
 Taxation of tax rules for problems at
cooperatives regular corporate the end of Final exam
 Special domestic taxpayers; each chapter.
corporation 2. The nature and During discussions,
 The predominance types of exempt students are
test corporations.; encouraged to
 FCDUs, PEZA, 3. Allocate cost and participate like in the
OBUs, RHQs expense between case of interactive
 International exempt and classroom activities.
carriers taxable activities.
 Special non- 4. Apply the
resident foreign dominance test
corporations on private
schools and non-
Corporate Income profit hospitals in
Taxation-regular problem solving.
corporations 5. Apply the rules
 Regular corporate for FCDU/EFCDU
income tax and offshore
 Corporate gross banking units.
income tax 6. Apply the rules
 Minimum on international
corporate income carriers.
tax 7. Understand the
 MCIT different tax rates
for special non-

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  IEAT exempt resident foreign
entities corporate
 The branch profit taxpayers.
remittance tax

COURSE ASSESSMENT:
(Criteria for Grading)
Methods of Evaluation: Students will be evaluated according to the following:
05 Examinations (Check-Up Examination, Preliminary Examination, Mid-Term Examination, Semi-Final Examination and Final Examination);
14 Recitations (Preliminary Recitation, Mid-Term Recitation, Semi-Final Recitation and Final Recitation);
14 Quizzes; and
10 Assessment
The final course grade will be computed according to the following formula:
1. Eighty percent (80%) attendance or better
2. Seventy five percent (75%) general average based on the grading system as follows:
a. Prelim Grade- (5%) (Assignment) + (10%) (Recitation) + (50%) (Quizzes) + (35%)[(Checkup exam + Prelim Exam)/2]
b. Midterm Grade- [(Prelim Grade)+ (TMG)/2]; where :TMG= (5%) (Assignment) + (10%) (Recitation) + (50%) (Quizzes) + (35%) (Midterm Exam)
c. Final Grade = (Midterm Grade) + 2 (TFG)/3; where TFG = (5%) (Assignment) + (10%) (Recitation) + (50%) (Quizzes) + (35%)[(S-Final Exam + Final Exam)/2]

COURSE POLICIES
(Requirements)
A. Attendance Procedure: Attendance will be taken at the beginning of each class. Students are expected to attend every class. Students are responsible for all
materials covered during any absence and assignments must be completed by the due date for credit. The absence of four or more lectures and/or labs will result
in a “DROPPED” grade. Missed exams will require proof of extenuating circumstances for any make-up consideration;
B. Absence due to illness: if you are sick, DO NOT ATTEND THE CLASS. Contact the instructor by email, telephone, or cellphone to discuss how will you keep up with
the coursework assignments and complete the tasks assigned.
C. Methods of Instruction: Methods will include lectures and demonstrations that discuss the terms, concepts and formulate of the assigned chapter. During the
lecture a quizzes about the basic concepts of each chapter will be given. The student is expected to read one chapter and solve the assigned problems each week.
This will require an average of five hours of study outside of the classroom each week. The previously assigned problems will be collected for grading and the
solution will be derived in class. This process is designed to help the student thoroughly understand the conce3pts and applications of the material covered.
D. Academic Honesty: All students are expected to behave with academic honest. It is not academically honest, for example, to misrepresent another person’s
worlds or ideas as one’s own, to take credit for someone else’s work or ideas; to cope and paste material from another document or from the internet, to accept
help on a test or to obtain advanced information or confidential test materials or to act in a way that might harm another students’ chance for academic success.
When the instructor believes that a student has failed to maintain academic honesty, he or she may be given an “F” grade, either for the assignment, quiz,
examination, or the course depending upon the severity of the offense.

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 COURSE TITLE SY/TERM OF EFFECTIVITY PREPARED BY APPROVED BY
INCOME TAXATION SY 2018-2019 ELSE MARIE T. VILLANUEVA, CPA, MBA ENGR. RAUL B. GIRONELLA, MBA
DEAN VICE PRESIDENT FOR ACADEMIC AFFAIRS

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