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Course Outline

The document outlines the course structure for Accounting 3 at Catanduanes State University for the 1st Semester of SY 2024-2025. It includes topics such as cash equivalents, receivables, inventories, financial assets, and intangible assets, along with course requirements like quizzes, participation, and examinations. The required textbook for the course is 'Intermediate Accounting, Volume 1' by Valix et al.

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23 views2 pages

Course Outline

The document outlines the course structure for Accounting 3 at Catanduanes State University for the 1st Semester of SY 2024-2025. It includes topics such as cash equivalents, receivables, inventories, financial assets, and intangible assets, along with course requirements like quizzes, participation, and examinations. The required textbook for the course is 'Intermediate Accounting, Volume 1' by Valix et al.

Uploaded by

Whatxchamaco
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as DOCX, PDF, TXT or read online on Scribd
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Republic of the Philippines

CATANDUANES STATE UNIVERSITY


Virac, Catanduanes

College of Business and Accountancy

ACCOUNTING 3
1st Semester, SY 2024-2025

COURSE OUTLINE AND COURSE REQUIREMENTS

Course Outline:

A. Cash and Cash Equivalents E. Financial Asset at Amortized Cost


1. Time deposit, money 1. Bond investment
market and treasury 2. Investment in
bill associate (basic
2. Petty Cash principles)
3. Bank Reconciliation 3. Investment in
4. Proof of Cash associate (other
accounting issues)
B. Receivables
1. Accounts receivable F. Investment Property
2. Estimation of 1. Cash surrender
doubtful accounts value
3. Notes receivable
4. Loan receivable G. Property, Plant and Equipment
5. Receivable financing 1. Government grant
(pledge, assignment, 2. Borrowing costs
factoring and 3. Land and building
discounting of notes 4. Machinery
receivable 5. Depreciation (variable methods)
6. Depreciation (decreasing methods)
C. Inventories 7. Depletion
1. Inventory cost flow 8. Revaluation
2. Lower of cost and 9. Impairment of assets
net realizable value
3. Gross profit H. Intangible Assets
4. Retail inventory 1. Goodwill
2. Identifiable intangible assets
D. Financial Asset at Fair Value 2. Research and development cost
1. Equity investments
2. Investment in Course Requirements:
associate (basic A. Quizzes
principles) B. Active participation in interactive class discussion
3. Investment in C. Mid Term/Final Examination
associate (other D. D. Practical assignments
accounting issues) E. Individual/Group performance

Textbook:
Valix, C.T., Peralta, J.F., & Valix, C.A.M. (2023). Intermediate Accounting, Volume 1. GIC Enterprises & Co., Inc.
Course Requirements
E. Quizzes
F. Active participation in interactive class discussion
G. Mid Term/Final Examination
H. D. Practical assignments
E. Individual/Group performance

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