This course will introduce the concepts of liabilities, shareholder’s equity and some special topics. It will specifically discuss the application of accounting standards on financial and non-financial liabilities, shareholder’s equity and special topics on leases, income taxes and employee benefits
This is an advanced course in financial accounting that covers the accounting for business combinations and related transactions.
This course introduces students to the contemporary world by examining the multifaceted phenomenon of globalization. Using the various disciplines of the social sciences, it examines the economic, social, political, technological, and other transformations that have created an increasing awareness of the interconnectedness of peoples and places around the globe. To this end, the course provides an overview of the various debates in global governance, development, and sustainability. Beyond exposing the student to the world outside the Philippines, it seeks to inculcate a sense of global citizenship and global ethical responsibility.
This course provides in-depth coverage of liabilities and equity in financial accounting. Topics include current and non-current liabilities, bonds payable, shareholders' equity, contributed capital, retained earnings, treasury shares, dividends, and presentation and disclosure requirements in financial statements.
This course provides students with a comprehensive understanding of the concepts and techniques used by managers to make informed business decisions. Topics include cost behavior, cost-volume-profit analysis, budgeting, variance analysis, and performance measurement. Emphasis is placed on using accounting information for planning, controlling, and decision-making in a business environment.