Ethics Syllabus for BSA PDF

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COLLEGE OF BUSINESS and ACCOUNTANCYCOURSE GUIDEI. COURSE TITLE : Ethics COURSE CODE : GEC- PREREQUISITE : No UNITS : 3II. COURSE PROFESSOR : DR. ESTARLITA G. DELA CRUZEMAIL ADDRESS : Estarlitagomba21@gmailIII. CLASS SCHEDULE (Specify schedule as indicated in the faculty loading as well as the Synchr...

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UNIVERSITY OF CALOOCAN CITY COLLEGE OF BUSINESS and ACCOUNTANCY

COURSE GUIDE I.

COURSE TITLE COURSE CODE PREREQUISITE UNITS

II.

COURSE PROFESSOR EMAIL ADDRESS

: : : :

:

Ethics GEC-008 No 3

: DR. ESTARLITA G. DELA CRUZ [email protected]

III.

CLASS SCHEDULE (Specify schedule as indicated in the faculty loading as well as the Synchronous Meeting Schedule for the students)

IV.

COURSE DESCRIPTION: The program Bachelor of Science in Accountancy (BSA) meets the minimum requirements under CHED Memorandum Order (CMO) Number 27, Series of 2017, entitled “Revised Policies, Standards and Guidelines for the Bachelor of Science in Accountancy,” and complies with the most recent competency framework of the International Education Standards (IES) issued by the International Federation of Accountants (IFAC). The graduates of this program shall be categorized as belonging to Level 6 of the Philippine Qualifications Framework and ASEAN Qualifications Framework and shall qualify to take the Certified Public Accountant (CPA) Licensure Examination given by the Professional Regulations Commission, as well as assessments leading to certifications in Accountancy by global professional Accountancy organizations.

As described in the CMO, Accounting professionals are involved in providing assurance and audit services for statutory financial reporting; tax-related services; management advisory services, specifically partnering in management decision-making, devising planning, and performance and control systems; and providing expertise in financial reporting and control to assist various stakeholders in making decisions. Page 1 of 9

UNIVERSITY OF CALOOCAN CITY COLLEGE OF BUSINESS and ACCOUNTANCY The goal of the BSA Program is to produce competent and ethical public accounting professionals who possess the knowledge, skills, and attitudes that will enable them to continue to learn and adapt to change throughout their professional lives. The following table lists the sets of knowledge, skills, and attitudes expected to be developed in the learners:

V.

COURSE EXPECTED OUTCOME (CEO)

After completing this course, learners should be able to: 1.Pursue the UCC Vision & Mission through an awakened understanding of the different context, concepts and theories in as it is applied to everyday living; as result of taking this course, students should be able to: After completing the requirements of this course, students should be able to: 2.Understand the techniques of moral reasoning and argumentation that are needed to analyze moral issues in business; 3.Analyze the presuppositions of business—both moral presuppositions and the presuppositions from a moral point of view; 4.Evaluate the individual actions in economic and business transactions within a variety of moral frameworks; 5.Apply general ethical principles to particular cases or practices in business; 6.Critically evaluate the morality of the free-enterprise system; 7.Critically evaluate the comparative morality of various different types of economic systems; 8.Describe morally praiseworthy and exemplary actions of either individuals in business or particular firms; 9.Describe morally reprehensible actions of either individuals in business or particular firms; 10.Understand the current and pressing moral issues in business from workers’ rights to legitimate computer usage on the job; and Page 2 of 9

UNIVERSITY OF CALOOCAN CITY COLLEGE OF BUSINESS and ACCOUNTANCY

Number of Hours 3 hours every week for 18 weeks or 54 hours in a semester (1.5 Synchronous Class and 1.5 for Asynchronous Activities)

VI.

WEEK

1

COURSE PROGRAM

LESSON/ TOPIC

Course Overview Class Policies Introduction to the study of Environmental Management its theories and other significant concepts related to the subject matter

2 Terms, Concept and Meaning Significance of Ethics to Accountancy

LEARNING OBJECTIVES

METHODOLOGY/ ACTIVITIES (Learning Platform) (Synchronous/ Asynchronous)

Pursue the UCC Vision & Mission through an awakened understanding of the different Concepts and terms of Environmental Management as it is applied to everyday living

Virtual Class Presentation and Discussion

Evaluate sources for the credibility and authenticity.

Virtual Class Presentation and Discussion of lesson on Upload e-hand-out

SUGGESTED READINGS & REFERENCES

University Manual

STUDENT OUTPUT

Be familiar with the University Mission and Vision and performed religiously and with dedication to the University

Student Activity, the professor will let the student to group among participants in the online class and they will present their own reflections from the topic discussed, they will be given 30 minutes to conceptualize over the adopted

EVALUATION TOOL

Virtual Graded Recitation of the Vision, Mission and Objectives of the University 1st quiz thru using the goggle classroom with allotted time per area of instruction

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UNIVERSITY OF CALOOCAN CITY COLLEGE OF BUSINESS and ACCOUNTANCY platform of teaching. Presentation of the work will be presented virtual

3

The Importance of Business Develop critical and Ethics analytical skills with exposure the different Stakeholder Relationships, issues in Accounting Ethics. Social Responsibility, and Corporate Governance Effectively communicate, using various techniques and Ethical Theories related to genres, their historical Accountancy analysis of a particular event or issue that could help others understand the chosen (Case Presentation per topic. topic discussed) Understanding Ethical Decision Making Ethics and organizational Context

4-5

Understanding Responsibility

Lecture/discus sion/Review Powerpoint presentation Via zoom/google meet

After 30 minutes time allotted to students will submit their online Correction of uploaded ehandouts from the topic given and followed by virtual graded recitation.

Virtual Class Utilize learners as potential source of ideas and solutions to the growing issues and challenges that confront the world today through an examination of the Accounting Ethical Issues .

Conflict of responsibility (Case Presentation per topic discussed) Page 4 of 9

UNIVERSITY OF CALOOCAN CITY COLLEGE OF BUSINESS and ACCOUNTANCY !st long Quiz

6

7-8

Ethics and Professional Develop hypothetical forecasts of future and likely Judgment in Accounting events based on conditions Fraud in Financial and circumstances occurring Statements and Auditor in the international Responsibilities community;

(Case Presentation topic discussed)

9

10-11

Virtual Class Presentation and Discuss Upload e-hand-ou

per

Midterm Examination Legal, Regulatory, and Professional Obligations of Auditors Earnings Management.

11-12 Kohlberg's stages of moral development. Explain the components of Rest's model and how it influences ethical decision making.

Answer Honestly the Tools provided for examination

Virtual Class Presentation and Discussion

Understanding the legal issues and personal obligations of auditors and make a plan for earnings coming from the income. Knowing about those different International Policies and compared to the local policies in understanding Accounting Ethical Issues.

Describe the link between moral intensity and ethical Page 5 of 9

UNIVERSITY OF CALOOCAN CITY COLLEGE OF BUSINESS and ACCOUNTANCY decision making. Explain how moral reasoning and virtue influence ethical decision making. Apply the steps in the Integrated Ethical Decision Making Model to a case study. Analyze the thought process involved in making decisions and taking eth 13-14

Distinguish between audit requirements for errors, fraud, and illegal acts. Explain the components of the Fraud Triangle.

Identify and classify the different responsibility of individual if committing fraud in any transaction and be able to explain and understand the risk for every transactions .

Describe fraud risk assessment procedures. Explain the standards for audit reports. Discuss the characteristics of professional skepticism. Explain PCAOB auditing standards. Describe the PCAOB Page 6 of 9

UNIVERSITY OF CALOOCAN CITY COLLEGE OF BUSINESS and ACCOUNTANCY inspection process. Describe the motivation for earnings management. Explain what earnings management seeks to accomplish.

Motivate to save coming from the income and be able to understand how saving is important to everyone .

Discuss how earnings management judgments are made. 15-16 Describe the various devices used to manage earnings. Explain the workings of financial Accountants Explain the causes and effects of financial restatement 17

characteristics of ethical leaders. Distinguish between types of leaders. Discuss how moral intensity and organizational culture influences Page 7 of 9

UNIVERSITY OF CALOOCAN CITY COLLEGE OF BUSINESS and ACCOUNTANCY leadership in accounting. Explain the implications of ethical leadership failure on whistleblowing. Describe the characteristics of competent leaders. Final Exam (Case Presentation)

Choose a topic to present in relation to your field of specialization and concern the ethical issues in accounting

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I.

REQUIREME NTS OF THE COURSE: •

Recitation/Report/Play/Presentation

10%

•

Project/Case Study/Term Paper/Reaction Paper

20%

•

Assignment

5%

MAJOR EXAM

40%

GRADING SYSTEM

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UNIVERSITY OF CALOOCAN CITY COLLEGE OF BUSINESS and ACCOUNTANCY Final Grade = Over all component Midterm + Final / 2

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