Scribd Logo
Upload

Welcome to Scribd!

  • 32 views

    College For Research and Technology of Cabanatuan: Del Pilar ST., Cabanatuan City

    Uploaded by

    Love Jcw
    This document outlines the course syllabus for Fundamentals of Accountancy, Business and Management 1. The course is divided into two quarters, with the first quarter covering introductory topics like the definition and history of accounting, the different branches and users of accounting information, forms of business organizations, and accounting concepts and principles. The second quarter focuses on the accounting cycle for service businesses and merchandising businesses, including steps like analyzing transactions, journalizing, posting, preparing financial statements, and closing entries. The course is designed to provide students with 80 hours of instruction over the semester on fundamental accounting and business management topics.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd

    College For Research and Technology of Cabanatuan: Del Pilar ST., Cabanatuan City

    Uploaded by

    Love Jcw
    32 views2 pages
    This document outlines the course syllabus for Fundamentals of Accountancy, Business and Management 1. The course is divided into two quarters, with the first quarter covering introductory topics like the definition and history of accounting, the different branches and users of accounting information, forms of business organizations, and accounting concepts and principles. The second quarter focuses on the accounting cycle for service businesses and merchandising businesses, including steps like analyzing transactions, journalizing, posting, preparing financial statements, and closing entries. The course is designed to provide students with 80 hours of instruction over the semester on fundamental accounting and business management topics.

    Original Title

    STUDY GUIDE

    Copyright

    © © All Rights Reserved

    Available Formats

    DOCX, PDF, TXT or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    This document outlines the course syllabus for Fundamentals of Accountancy, Business and Management 1. The course is divided into two quarters, with the first quarter covering introductory topics like the definition and history of accounting, the different branches and users of accounting information, forms of business organizations, and accounting concepts and principles. The second quarter focuses on the accounting cycle for service businesses and merchandising businesses, including steps like analyzing transactions, journalizing, posting, preparing financial statements, and closing entries. The course is designed to provide students with 80 hours of instruction over the semester on fundamental accounting and business management topics.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    32 views2 pages

    College For Research and Technology of Cabanatuan: Del Pilar ST., Cabanatuan City

    Uploaded by

    Love Jcw
    This document outlines the course syllabus for Fundamentals of Accountancy, Business and Management 1. The course is divided into two quarters, with the first quarter covering introductory topics like the definition and history of accounting, the different branches and users of accounting information, forms of business organizations, and accounting concepts and principles. The second quarter focuses on the accounting cycle for service businesses and merchandising businesses, including steps like analyzing transactions, journalizing, posting, preparing financial statements, and closing entries. The course is designed to provide students with 80 hours of instruction over the semester on fundamental accounting and business management topics.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    of 2

    COLLEGE FOR RESEARCH AND TECHNOLOGY OF CABANATUAN

    DEL PILAR ST., CABANATUAN CITY

    SUBJECT TITLE:
    FUNDAMENTALS OF ACCOUNTANCY,
    BUSINESS AND MANAGEMENT 1
    SUBJECT CODE: FABM1
    DURATIONS: 80 hours/ semester

    1st Quarter of 1st Semester S.Y 2020-2021

    No. Modules Lessons Week


    1 Introduction to Accounting 1.1 Definition and Nature of Accounting 1
    1.2 Function and History of Accounting
    2 Branches of Accounting 2 Varied branches of Accounting 2
     Public Accounting
     Private Accounting
     Government Accounting
     Accounting Education
    3 Users of Accounting Information 3 External and Internal Users 3
    4 Forms of Business Organizations and 4.1 Forms of Business Organization 4&5
    types of Business According to - Sole Proprietorship
    Activities - Partnership
    - Corporation
    - Cooperation
    4.2 Types of Business According to
    Activities
    - Service business
    - Merchandising business
    - Manufacturing business
    5 Accounting Concepts and Principles 5.1 Conceptual Framework of Accounting 6
    5.2 Basic Accounting Principles
    6 The Accounting Equation and types of 6.1 Accounting Equation 7&8
    Major Accounts 6.2.1 Five Types of Major Accounts
    6.2.2 Definition and Preparation of Chart
    of Account
    7 Books of Accounts 7.1 Two Major Types of Accounts 9
     Journal (Special & General Journal)
     Ledger (General & Subsidiary Ledger)

    2nd Quarter of 1st Semester S.Y 2020-2021

    8 Accounting Cycle of a Service Business 8.1 Definition of Accounting Cycle


    8.1.1 Step 1 Analyzing business
    transaction from the source of documents
    8.1.2 Step 2 Journalizing business
    transactions
    8.1.3 Step 3 Posting to the ledger
    8.1.4 Step 4 Preparing trial balance 1-5
    8.1.5 Step 5 Journalizing and posting
    adjusting journal entries
    8.1.6 Step 6 Preparing the adjusted trial
    balance
    8.1.7 Step 7 Preparing the financial
    statements
    8.1.8 Step 8 Journalizing and posting
    closing entries
    8.1.9 Step 9 Preparing post-closing trial
    balance
    8.1.10 Step 10 Journalizing and posting
    reversing journal entries
    9 Accounting Cycle of a Merchandising 9.1 Definition and Nature of 6-9
    Business Merchandising Business
    9.1.1 Step 1 Analyzing business
    transactions from source documents
    9.1.2 Step 2 Journalizing business
    transaction
    9.1.3 Step 3 Posting to the ledger
    9.1.4 Step 4 Preparing the trial balance
    9.1.5 Step 5 Gathering adjustment and
    preparing a work sheet
    9.1.6 Step 6 Preparing financial
    statements
    9.1.7 Step 7 Journalizing and posting
    adjusting journal entries
    9.1.8 Step 8 Journalizing and posting
    closing journal entries
    9.1.9 Step 9 Preparing a post-closing trial
    balance
    9.1.10 Step 10 Journalizing and posting
    reversing journal entries

    You might also like