AFAR 1 - OBTL PDF

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Summary

Republic of the PhilippinesTARLAC STATE UNIVERSITYOffice of the Vice President for Academic AffairsCollege of Business and AccountancyAccountancy DepartmentVISION Tarlac State University is envisioned to be a premier university in Asia and the Pacific.MISSIONTarlac State University commits to promot...

Description

OBT LPl a n

AF AR1–Co s t Ac c o u n t i n ga n dCo n t r o l a n dSt r a t e g i cCo s t Ma n a g e me n t

Republic of the Philippines

TARLAC STATE UNIVERSITY Office of the Vice President for Academic Affairs College of Business and Accountancy Accountancy Department

VISION

Tarlac State University is envisioned to be a premier university in Asia and the Pacific.

Tarlac State University commits to promote and sustain the offering of quality and programs in higher and advanced education ensuring equitable access to education for people empowerment, professional development, and global competitiveness.

MISSION

CORE VALUES

Form No.: TSU-VPA-SF-55

Towards this end, TSU shall: 1. Provide high quality instruction trough qualified, competent and adequately trained faculty members and support staff. 2. Be a premier research institution by enhancing research undertakings in the fields of technology and sciences and strengthening collaboration with local and international institutions. 3. Be a champion in community development by strengthening partnership with public and private organizations and individuals.

E - xcellence Q - uality U - nity I - ntegrity T - rust in God, Transparency & True Commitment Y - earning for Global Competitiveness

Revision No.: 00

Effectivity Date: May 19, 2020

Page 1 of 11

OBT LPl a n

AF AR1–Co s t Ac c o u n t i n ga n dCo n t r o l a n dSt r a t e g i cCo s t Ma n a g e me n t

Co u r s eNa me Co u r s eCr e d i t s Co u r s eDe s c r i p t i o n

Co n t a c t Ho u r s / we e k Pr e r e q u i s i t e Co u r s eOu t c o me s

COSTACCOUNTI NG( AF AR1 ) 6u n i t s T h i sc o u r s ei sd e s i g n e dt oo r i e n t t h es t u d e n t st ot h ec o s t a c c o u n t i n ga n dc o s t ma n a g e me n t f r a me wo r ko f b u s i n e s s . T o p i c sd i s c u s s e da r e : o v e r v i e wo f c o s t a c c o u n t i n g ; c o s t c o n c e p t sa n dc o s t b e h a v i o r ; ma n u f a c t u r i n gc o s t a c c o u n t i n gc y c l e ; a c t i v i t y b a s e dc o s t i n g ; v a r i a b l ea n da b s o r p t i o nc o s t i n g ; c o s t i n gme t h o d s : j o ba n dp r o c e s sc o s t s y s t e ms ; a c c o u n t i n g , p l a n n i n g , a n dc o n t r o l f o r ma t e r i a l s , l a b o r , a n do v e r h e a d ; a c c o u n t i n gf o r j o i n t a n db y p r o d u c t c o s t s ; s t a n d a r dc o s t i n ga n dv a r i a n c ea n a l y s i s ; 6h o u r s F AR1&2 Af t e rc o mp l e t i n gt h i sc o u r s e , s t u d e n t smu s t h a v ed e mo n s t r a t e d : 1 .F a mi l i a r i t ywi t ht h en a t u r e , s c o p e , c o n t e x t , c l a s s i fi c a t i o n so f c o s t sa n di t si mp o r t a n c ei nd e c i s i o nma k i n ga n dr e l a t i o n s h i po f c o s t a c c o u n t i n gt oo t h e r fi e l do f a c c o u n t i n g . 2 .( Us eof ) Kn owl e d geo np r e p a r a t i o n , a n a l y s i sa n di n t e r p r e t a t i o no f j o bo r d e r c o s t s h e e t a n dc o s t o f p r o d u c t i o nr e p o r t f o r p r o d u c t c o s t i n g , a n dv a r i o u sc o s t a c c o u n t i n g me t h o d ss u c ha sa c t i v i t y b a s e d , b a c k fl u s h , s t a n d a r dc o s t i n g , e t c . 3 . Unde r s t a n di ngof t h ec o s t ma n a g e me n t c o n c e p t si nma t e r i a l s , l a b o ra n df a c t o r yo v e r h e a d . 4 . Compe t e nc ei np r e p a r i n g , a n a l y z i n ga n di n t e r p r e t i n gj o bo r d e r c o s t s h e e t a n dc o s t o f p r o d u c t i o nr e p o r t , ma t e r i a l s , l a b o r a n do v e r h e a da c c o u n t i n g , p l a n n i n ga n dc o n t r o l , a n df a v o r a b l eo r u n f a v o r a b l ev a r i a n c e su n d e r g i v e nc i r c u ms t a n c e s .

COURSEOUT LI NEANDTI MEFRAME We e k 1 We e k 2 3 We e k 4 5 We e k 6 We e k 7 We e k 8 We e k 9 We e k 1 01 1 We e k 1 21 5 We e k 1 61 7 We e k 1 8

Cour s eCo nt e n t / Subj e c tMa t t e r 1 . Co s t c o n c e p t sa n dc o s t b e h a v i o r 2 . Ac t i v i t y b a s e da n dv a r i a b l ec o s t i n g 3 .J o bo r d e r c o s t i n g 4 . Ac c o u n t i n gf o r ma t e r i a l s( wi t hJ I Ta n db a c k fl u s hc o s t i n g ) 5 . Ac c o u n t i n gf o r l a b o r 6 . Ac c o u n t i n gf o r f a c t o r yo v e r h e a d Mi d t e r mEx a m 7 . St a n d a r dc o s t i n ga n dv a r i a n c ea n a l y s i s 8 . Pr o c e s sc o s t i n g 9 .J o i n t p r o d u c t a n db y p r o d u c t c o s t i n g F i n a l Ex a m

Form No.: TSU-VPA-SF-55

Revision No.: 00

Effectivity Date: May 19, 2020

Page 2 of 11

OBT LPl a n

AF AR1–Co s t Ac c o u n t i n ga n dCo n t r o l a n dSt r a t e g i cCo s t Ma n a g e me n t

Al i g nme nt of Co ur s eOu t c o me swi t hSu mma t i v eAs s e s s me nt T a s k s Cour s eOb j e c t i v e s

Su mma t i v eAs s e s s me nt T a s k

De t a i l s

F a mi l i a r i t ywi t ht h en a t u r e , s c o p e , c o n t e x t , c l a s s i fi c a t i o n so f c o s t sa n di t si mp o r t a n c ei nd e c i s i o nma k i n ga n dr e l a t i o n s h i po f c o s t a c c o u n t i n gt oo t h e r fi e l do f a c c o u n t i n g .

At t e n d a n c e

At t e n d a n c ei sme a s u r e db yt h er e g i s t r a t i o no rs i g n i n gi no ft h es t u d e n t st ot h eo n l i n e c l a s s .

( Us eof ) Kn owl e d geo np r e p a r a t i o n , a n a l y s i sa n di n t e r p r e t a t i o n o f j o bo r d e rc o s t s h e e t a n dc o s t o f p r o d u c t i o nr e p o r t f o r p r o d u c t c o s t i n g , a n dv a r i o u sc o s t a c c o u n t i n gme t h o d ss u c ha sa c t i v i t y b a s e d , b a c k fl u s h , s t a n d a r dc o s t i n g , e t c . Unde r s t a n di ngof t h ec o s t ma n a g e me n t c o n c e p t si nma t e r i a l s , l a b o r a n df a c t o r yo v e r h e a d .

Po l l Qu e s t i o n i n gd u r i n gL e c t u r e Di s c u s s i o n Or a l Ex e r c i s e s

T ome a s u r et h ea t t e n t i v e n e s so ft h es t u d e n t swh i l el i s t e n i n gt ot h ed i s c u s s i o no ft h e t e a c h e ro n l i n e ,p o l lq u e s t i o n swi l lb efl a s h e dt ot h es c r e e n .T h eq u e s t i o n ss h a l lb e a n s we r e db yt h es t u d e n t st ok n o wi ft h e ya r ea c t u a l l yl i s t e n i n go rn o t .Th i sc a nb ed o n e u s u a l l yu n d e r s y n c h r o n o u sl e a r n i n g .

Po r t f o l i oJ o u r n a l f o r wo r ke x e r c i s e s F o r ma t i v eEx a mi n a t i o n s Su mma t i v eEx a mi n a t i o n s

Compe t e nc ei np r e p a r i n g , a n a l y z i n ga n di n t e r p r e t i n gj o bo r d e r c o s t s h e e t a n dc o s t o f p r o d u c t i o nr e p o r t , ma t e r i a l s , l a b o r a n d o v e r h e a da c c o u n t i n g , p l a n n i n ga n dc o n t r o l , a n df a v o r a b l eo r u n f a v o r a b l ev a r i a n c e su n d e r g i v e nc i r c u ms t a n c e s .

Or a l Ex e r c i s e sc a nb ed o n eo nas c h e d u l e db a s i so rb ys u r p r i s er e l a t i n gt ot o p i ca t h a n do r t o p i ct ob ed i s c u s s e da sd i a g n o s t i ca s s e s s me n t f o r s t u d e n t b e f o r ed i s c u s s i o n . Po r t f o l i oj o u r n a lwi l lb eu s e df o rt h ewo r ke x e r c i s e sa s s i g n e dt ot h es t u d e n t s ,e i t h e r s y n c h r o n o u so ra s y n c h r o n o u s , wh i c hi n c l u d eb u t n o t l i mi t e dt op r o b l e ms o l v i n g , t h e o r e t i c a l a p p l i c a t i o n sa n do r g a n i z a t i o no rb u s i n e s ss c e n a r i o so rc a s es t u d i e s .Th i si se ff e c t i v ei n a s s e s s i n gt h ed e e p e ru n d e r s t a n d i n go f t h es t u d e n t so nt h et o p i c . Pa t t e r n e dt ot h eL i c e n s u r eEx a mi n a t i o no fCe r t i fi e dPu b l i cAc c o u n t a n t s( L ECP A) ,t h e t r a d i t i o n a lwa yo fa s s e s s i n gs t u d e n t se a r n e dk n o wl e d g ei st h r o u g ht h ec o n d u c to ft h e f o r ma t i v ea n ds u mma t i v ee x a mi n a t i o n s .F o r ma t i v ee x a mi n a t i o n swi l lb ec o n d u c t e dp e r t o p i co rg r o u po fr e l a t e dt o p i c s .Wh i l es u mma t i v ee x a mi n a t i o n sa r ed i v i d e di n t ot wo , mi d t e r me x a mi n a t i o na n dfi n a lt e r me x a mi n a t i o n .I tc a nb ed o n ee i t h e rt h r o u g ht h e t r a d i t i o n a lp r o c t o r e dp e na n dp a p e rt e s t( i fp e r mi t t e db yc i r c u ms t a n c e s )o ra u t o ma t e d e x a mi n a t i o n swi t ht h eu s eo ft e c h n o l o g yo re l e c t r o n i cme d i awe b s i t e sa n dv a r i o u s a p p l i c a t i o nf o rt e s t me a s u r e me n t s( i f f a c et of a c ei sn o t a l l o we d ) . T oa c h i e v et h eo u t c o me s e x p e c t e df r o mt h ea c c o u n t i n gg r a d u a t e s ,t h ef o r ma t i v ea n ds u mma t i v ea s s e s s me n t sc a n b ed o n ei nmu l t i p l ec h o i c eq u e s t i o n s ,t r u eo rf a l s e ,e s s a y ,p r o b l e ms o l v i n g ,c r e a t i n g fi n a n c i a l s t a t e me n t s , wo r k i n gp a p e r so rr e p o r t s , a n dt h el i k e s .

Form No.: TSU-VPA-SF-55

Revision No.: 00

Effectivity Date: May 19, 2020

Page 3 of 11

OBT LPl a n

AF AR1–Co s t Ac c o u n t i n ga n dCo n t r o l a n dSt r a t e g i cCo s t Ma n a g e me n t

L EARNI NGPLAN

F l e x i bl eT e a c hi ng As s e s s me nto f a n dL e a r n i ng T a s k s( AT s ) Ac t i v i t i e s( FT LAs ) 1 . Cos t c onc e p t sa ndc os t be ha v i or 1 . De fi n ea n de x p l a i nt h et e r mc o s to b j e c ta n d Ca r t e r , Co s t Us eo fo n l i n el e c t u r e At t e n d a n c e t h g i v ee x a mp l e so fc o s to b j e c t sr e l e v a n tt o Ac c o u n t i n g1 4 ( Sl i d e s , Vi d e o sa n d d i ff e r e n t t y p e so f d e c i s i o n s . a )Ma n a g e me n t ,t h ec o n t r o l l e ra n dc o s t e d i t i o n . On l i n ed i s c u s s i o n ) Po l l Qu e s t i o n i n g a c c o u n t i n g T h o ms o nAs i a n d u r i n gL e c t u r e 2 . De s c r i b es e v e r a ld e g r e e so fc o s tt r a c e a b i l i t y s c u s s i o n Us eo f p o l l q u e s t i o n i n g Di Ed i t i o n i mp l i e db yt h et e r msd i r e c tc o s ta n di n d i r e c t b )Co s t c o n c e p t a n dc l a s s i fi c a t i o no f c o s t s d u r i n g l e c t u r e Or a l Ex e r c i s e s d i s c u s s i o n Gu e r r e r o c o s t . c )Cl a s s i f y i n gc o s t s 3 . Cl a s s i f ya ne x p e n d i t u r ea sfi x e d ,v a r i a b l e ,o r r t f o l i oJ o u r n a l f o r Us eo fs c h e d u l e da n d Po s e mi v a r i a b l e . d )Se p a r a t i n gfi x e da n dv a r i a b l ec o s t s r ke x e r c i s e s u n a n n o u n c e d o r a l wo e x e r c i s e s 4 . L i s tr e a s o n sf o rs e p a r a t i n gfi x e da n dv a r i a b l ee F o r ma t i v e ) c o s t s . a mi n a t i o n s Us eo fc a s es t u d ya n d Ex r e l a t e da r t i c l e s 5 . Co mp u t et h efi x e da n dv a r i a b l ec o mp o n e n t s Su mma t i v e o fc o s t sb yt h eu s eo fh i g h l o wa n dl e a s t a mi n a t i o n s Us eo fwo r ke x e r c i s e s Ex s q u a r e sme t h o d . s u c h a s t h e o r e t i c a l a p p l i c a t i o n a n d p r o b l e ms o l v i n g De s i r e dL e a r n i ngOu t c ome s( DL Os )

Cour s eCo nt e n t / Subj e c tMa t t e r

2 . Ac t i v i t y ba s e da ndv a r i a bl ec os t i ng 1 .De fi n ea c t i v i t y b a s e dc o s t i n ga n da c t i v i t y b a s e dma n a g e me n ta n dd i s t i n g u i s ht h e m f r o mt r a d i t i o n a l a n a l y s i so f c o s t s . a .L e v e l so f c o s t sa n dd r i v e r s Form No.: TSU-VPA-SF-55

Revision No.: 00

T e x t book / Re f e r e nc e s

Ca r t e r , Co s t Us eo fo n l i n el e c t u r e At t e n d a n c e t h Ac c o u n t i n g1 4 ( Sl i d e s , Vi d e o sa n d e d i t i o n . On l i n ed i s c u s s i o n ) Po l l Qu e s t i o n i n g Effectivity Date: May 19, 2020

Re s o ur c e Ma t e r i a l s

T i me T a b l e

I n t e r n e t c o n n e c t i o n

We e k1

El e c t r o n i cd e v i c e L MS ( MS T e a ms , Z o o m,F a c e b o o k , e t c . ) Po r t f o l i oJ o u r n a l Pr i n t e dMo d u l e Vi d e oL i n k s Sl i d e s Ca s e St u d ya n d r e l a t e da r t i c l e s I n t e r n e t We e k2 3 c o n n e c t i o n

Page 4 of 11

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AF AR1–Co s t Ac c o u n t i n ga n dCo n t r o l a n dSt r a t e g i cCo s t Ma n a g e me n t

2 .I d e n t i f yt h ec i r c u ms t a n c e si nwh i c ha c t i v i t y - b .Co mp a r i s o no f ABC a n dt r a d i t i o n a l b a s e dc o s t i n gg i v e smo r ec r e d i b l er e s u l t s c o s t i n g t h a nt r a d i t i o n a l p r o d u c t c o s t i n g . c .St r a t e g i ca d v a n t a g eo f ABC 3 .I d e n t i f yd i ff e r e n tl e v e l so fc o s t sa n dd r i v e r s i na c t i v i t y b a s e dc o s t i n ga n dg i v ee x a mp l e s d .St r e n g t h sa n dwe a k n e s s e so f ABC o f e a c h . e .Co n v e n t i o n a l a n dv a r i a b l ec o s t i n gi n c o me 4 .Ca l c u l a t ep r o d u c tc o s t su s i n ga c t i v i t y b a s e d s t a t e me n t c o s t i n ga n dr e c o n c i l et h e mwi t hat r a d i t i o n a l s y s t e m’ sp r o d u c t c o s t . f . Ar g u me n t sf o ra n da g a i n s tt h eu s eo f v a r i a b l ec o s t i n g 5 .Kn o wt h ed i ff e r e n c ea n ds a l i e n tf e a t u r e so f v a r i a b l ec o s t i n g .

T h o ms o nAs i a n d u r i n gL e c t u r e Ed i t i o n Us eo f p o l l q u e s t i o n i n g Di s c u s s i o n d u r i n g l e c t u r e Ro d e l i o S. d i s c u s s i o n Or a l Ex e r c i s e s Ro q u e , Ma n a g e me n t Us eo fs c h e d u l e da n d Po r t f o l i oJ o u r n a l f o r Ad v i s o r y u n a n n o u n c e d o r a l wo r ke x e r c i s e s Se r v i c e s e x e r c i s e s F o r ma t i v e Gu e r r e r o , Co s t Us eo fc a s es t u d ya n d Ex a mi n a t i o n s a c c o u n t i n g r e l a t e da r t i c l e s Su mma t i v e Us eo fwo r ke x e r c i s e s Ex a mi n a t i o n s s u c h a s t h e o r e t i c a l a p p l i c a t i o n a n d p r o b l e ms o l v i n g

El e c t r o n i cd e v i c e

eo fo n l i n el e c t u r e Ca r t e r , Co s t Us t h ( Sl i d e s , Vi d e o sa n d Ac c o u n t i n g1 4 On l i n ed i s c u s s i o n ) e d i t i o n . T h o ms o nAs i a n Us eo f p o l l q u e s t i o n i n g Ed i t i o n d u r i n g l e c t u r e d i s c u s s i o n Gu e r r e r o

I n t e r n e t c o n n e c t i o n

6 .Un d e r s t a n dt h ed i ff e r e n c eb e t we e nv a r i a b l e c o s t i n ga n da b s o r p t i o no rc o n v e n t i o n a lc o s t i n g me t h o d s .

L MS ( MS T e a ms , Z o o m,F a c e b o o k , e t c . ) Po r t f o l i oJ o u r n a l Pr i n t e dMo d u l e Vi d e oL i n k s Sl i d e s Ca s e St u d ya n d r e l a t e da r t i c l e s

7 .Pr e p a r ei n c o mes t a t e me n t su s i n gv a r i a b l e a n da b s o r p t i o nc o s t i n g . 8 .Re c o n c i l ea b s o r p t i o nc o s t i n gi n c o mewi t h v a r i a b l ec o s t i n gi n c o me . 3 .J o bOr d e rCos t i n g 1 .De fi n e a n d e x p l a i n p u r p o s e ,n a t u r e , c h a r a c t e r i s t i c so f aj o bo r d e r c o s t s y s t e m. a ) Ov e r v i e wo f J o bo r d e r c o s t i n g 2 .Pe r f o r mj o bo r d e r c o s t a c c u mu l a t i o n b ) El e me n t so f p r o d u c t c o s t s 3 .I d e n t i f ya n dp r e p a r et h ee i g h tb a s i cc o s t a c c o u n t i n ge n t r i e si n v o l v e di nj o bo r d e r c ) Pr o d u c t fl o w c o s t i n g . 4 .Pr e p a r eaj o bo r d e r c o s t s h e e t . Form No.: TSU-VPA-SF-55

d )J o bo r d e r c o s t s h e e t Revision No.: 00

At t e n d a n c e Po l l Qu e s t i o n i n g d u r i n gL e c t u r e Di s c u s s i o n

El e c t r o n i cd e v i c e

L MS ( MS T e a ms , Z o o m,F a c e b o o k , t c . ) r t f o l i oJ o u r n a l f o r e Us eo fs c h e d u l e da n d Po r ke x e r c i s e s u n a n n o u n c e d o r a l wo

Effectivity Date: May 19, 2020

Or a l Ex e r c i s e s

Page 5 of 11

We e k4 5

OBT LPl a n

AF AR1–Co s t Ac c o u n t i n ga n dCo n t r o l a n dSt r a t e g i cCo s t Ma n a g e me n t

e x e r c i s e s 5 .Us eap r e d e t e r mi n e do v e r h e a dr a t ei nj o b o r d e r c o s t i n g .

e ) Pr o d u c t i o nl o s s e s

6 .Re c o g n i z ej o bo r d e rc o s ts h e e t si nav a r i e t y o f f o r ms .

Po r t f o l i oJ o u r n a l

F o r ma t i v e Us eo fc a s es t u d ya n d Ex a mi n a t i o n s r e l a t e da r t i c l e s Su mma t i v e Us eo fwo r ke x e r c i s e s Ex a mi n a t i o n s s u c h a s t h e o r e t i c a l a p p l i c a t i o n a n d p r o b l e ms o l v i n g

. Ac c o unt i ngf o rma t e r i a l s(wi t hJ I Ta nd Ca r t e r , Co s t Us o f ma t e r i a l s4 eo fo n l i n el e c t u r e At t e n d a n c e t h Ba c k flus hc o s t i n g) Ac c o u n t i n g1 4 ( Sl i d e s , Vi d e o sa n d e d i t i o n . On l i n ed i s c u s s i o n ) Po l l Qu e s t i o n i n g a ) Ma t e r i a l sp r o c u r e me n t a n du s e 2 .I d e n t i f yc o mp o n e n t so ft h ec o s to f T h o ms o nAs i a n d u r i n gL e c t u r e a c q u i r i n gma t e r i a l s . Ed i t i o n Us eo f p o l l q u e s t i o n i n g Di s c u s s i o n b ) Qu a n t i t a t i v emo d e l s d u r i n g l e c t u r e 3 . De fi n ea n dc a l c u l a t ee c o n o mi co r d e r d i s c u s s i o n Or a l Ex e r c i s e s c ) Ma t e r i a l sc o n t r o l q u a n t i t y , o r d e rp o i n t a n ds a f e t ys t o c k . Us eo fs c h e d u l e da n d Po r t f o l i oJ o u r n a l f o r d ) J u s t i n t i me 4 . De s c r i b eJ I Tp r o d u c t i o ns y s t e m a n d u n a n n o u n c e d o r a l wo r ke x e r c i s e s c o n t r a s t i t wi t ht r a d i t i o n a l p r o d u c t i o n . e x e r c i s e s e ) Ba c k fl u s h i n g F o r ma t i v e 5 . St a t et h er e l a t i o n s h i pb e t we e nJ I Ta n d Us eo fc a s es t u d ya n d Ex a mi n a t i o n s b a c k fl u s h i n g . r e l a t e da r t i c l e s Su mma t i v e 6 . Pr e p a r ej o u r n a l e n t r i e sa n dTa c c o u n t sf o r Us eo fwo r ke x e r c i s e s Ex a mi n a t i o n s b a c k fl u s ha c c o u n t i n g . s u c h a s t h e o r e t i c a l a p p l i c a t i o n a n d p r o b l e ms o l v i n g 1 . De s c r i b e a s y s t e m p r o c u r e me n t a n du s e .

. Ac c o unt i ngf o rl a bo r 1 . Di s c u s st h ei mp o r t a n c ea n dn a t u r eo f5 p r o d u c t i v i t y ,a n dp r o d u c t i v i t y ’ sr e l a t i o n s h i p t ol a b o r c o s t s . a ) Pr o d u c t i v i t ya n dl a b o r c o s t s 2 . Ex p l a i nt h ed e s i g na n da p p l i c a t i o no f Form No.: TSU-VPA-SF-55

b ) I n c e n t i v ewa g ep l a n s Revision No.: 00

Ca r t e r , Co s t Us eo fo n l i n el e c t u r e t h Ac c o u n t i n g1 4 ( Sl i d e s , Vi d e o sa n d e d i t i o n . On l i n ed i s c u s s i o n ) T h o ms o nAs i a n Ed i t i o n Us eo f p o l l q u e s t i o n i n g Effectivity Date: May 19, 2020

At t e n d a n c e Po l l Qu e s t i o n i n g d u r i n gL e c t u r e Di s c u s s i o n

Pr i n t e dMo d u l e Vi d e oL i n k s Sl i d e s Ca s e St u d ya n d r e l a t e da r t i c l e s We e k6 I n t e r n e t c o n n e c t i o n El e c t r o n i cd e v i c e L MS ( MS T e a ms , Z o o m,F a c e b o o k , e t c . ) Po r t f o l i oJ o u r n a l Pr i n t e dMo d u l e Vi d e oL i n k s Sl i d e s Ca s e St u d ya n d r e l a t e da r t i c l e s We e k7 I n t e r n e t c o n n e c t i o n El e c t r o n i cd e v i c e

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