ACC 225 Business Laws and Regulations Syllabus

College of Accounting Education
ACC 225 – Course Syllabus
SCOURSE INFORMATION
1. Course Number : ACC 225
2. Course Name : Business Laws and Regulations
3. Course Description : This course is intended to give the students a broad knowledge of legal provisions
governing business associations – Limited Liability Company, partnership, and corporations. Topics include: nature of
partnerships; elements and kinds of partnership; formalities required; rules of management, distribution of profits and
sharing of losses and liabilities; modes of dissolution; limited partnership; nature and classes of corporations;
requirements for incorporation; powers of a corporation (expressed, implied and incidental); Board of Directors; classes
of stock; powers and obligations of stockholders; majority and minority controls; corporate reorganization (mergers,
consolidations, and other business combinations); modes of dissolution and liquidation; and statutory books, records,
and returns required for a corporation. Also discussed are the Philippine Cooperative Code of 2008 (RA 9520) and
Securities Regulation Code (RA 8799).
4. Pre-requisite : ACC 216 – Law on Obligations and Contracts
5. Co-requisite : None
6. Credit : 3.0 units
7. Class schedule : 6 hours per week
8. Program Educational Objectives (PEO):
Within 3 to 5 years after graduation, the accounting graduates will be able to:
1. Engage in the field of accounting or entrepreneurial undertaking that provides employment in the community.
2. Build and sustain a successful career in accounting through participation or involvement in continuing professional
development programs (CDPP) of the profession or pursue advance studies in other related area of specialization.
3. Show leadership and ethical responsibility in the practice of profession or in the community.
9. Student Outcomes (SO) and their links to Program Educational Objectives (PEO)
Student Outcomes (SO) PEO

Upon completion of the program, the UM Accountancy student will have the ability: 1 2 3
*A. Articulate and discuss the latest developments in the practice of Accountancy; P P P
B. Effectively communicate orally and in writing using both English and Filipino;
C. Work effectively and independently in multi-disciplinary and multi-cultural teams; P
D. Act in recognition of professional, social, and ethical responsibility; P
E. Preserve and promote "Filipino historical and cultural heritage";
F. Describe the basic functions of management such as planning, organizing, leading and controlling; P
G. Identify and describe the basic concepts that underlie each of the functional areas of business P
(marketing, finance, human resources management, production and operations management, information
technology, and strategic management) and employ these concepts in various business situations;
H. Select the proper decision-making tools to critically, analytically and creatively solve problems and drive P
results;
I. Express clearly and communicate effectively with stakeholders both in oral and written forms;
J. Apply information and communication technology (ICT) skills as required by the business environment; P
K. Work effectively with other stakeholders and manage conflict in the workplace; P P
L. Organize and lead groups to plan and implement business related activities. P
M. Demonstrate corporate citizenship and social responsibility; P
N. Exercise high personal moral and ethical standards. P
*O. Resolve business issues and problems, with a global and strategic perspective using knowledge and P
technical proficiency in the area of financial accounting and reporting, cost accounting and management
accounting and control, taxation, and accounting information systems;
P. Conduct accountancy research through independent studies of relevant literature and appropriate use of P
accounting theory and methodologies;
Q. Employ technology as a business tool in capturing financial and non-financial information, generating P
reports and making decisions;
*R. Apply knowledge and skills to successfully respond to various types of assessments, and (including P
professional licensure and certifications);
ACC 225 – Business Laws and Date Revised: Revision No. 3 Date Effective: Page 1 of 15
Regulations August 1, 2022 1st Sem SY 2022-2023
S. Confidently maintain a commitment to good corporate citizenship, social responsibility and ethical P
practice in performing functions as an accountant; and
T. Graduates of universities participate in the generation of new knowledge or in research and development P
program.
Note: * SO being addressed in this course
10. Course Outcomes (CO) of ACC 225 and their links to Student Outcomes
At the end of the course, Student Outcomes (SO)

the student has the ability 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20
to:
CO1 Explain the different legal E E E
terminologies used in the
law on business
organizations, cooperative
and securities regulations.
CO2 Apply legal basis in E E E

business-related
problems.
Legend: I = Upon attainment of this CO, students will have been introduced to the SO.
E = Upon attainment of this CO, students will have enabled themselves to attain the SO.
D = Upon attainment of this CO, students will have demonstrated partly or fully the SO.
University Vision, Mission, Values, Competencies Program Educational Objectives (PEO)

and Philosophy
1. Engage in the field of accounting or
Vision: The University of Mindanao envisions to be a
entrepreneurial undertaking that
leading globally engaged university creating
provides employment in the
sustainable impact in society.
community.
Mission: The University of Mindanao seeks to provide a 2. Build and sustain a successful career
dynamic learning environment through the highest in accounting through participation or
standard of instruction, research, extension and involvement in continuing
production in a private non-sectarian institution Professional Development Programs
committed to democratizing access to education. (CPDP) of the profession or pursue
advance studies in other related area
Values: Excellence, Honesty and Integrity, Innovation of specialization.
and Teamwork. 3. Show leadership and ethical
responsibility in the practice of
Core Competency: Quality, affordable open education
profession or in the community.
Educational Philosophy: Transformative education
through polishing diamonds in the rough.

Course Outcomes (CO)
Students Outcomes (SO)as Apply to this Course CO 1. Explain the different legal
terminologies used in the law on business
*A. Articulate and discuss the latest developments organizations, cooperative, and securities
in the practice of Management Accounting; regulation.
*O. Resolve business issues and problems, with a
global and strategic perspective using knowledge CO 2. Apply legal basis in business-related
and technical proficiency in the area of financial problems.
accounting and reporting, cost accounting and
management accounting and control, taxation, and
accounting information systems;
*R. Apply knowledge and skills to successfully
respond to various types of assessments, and
(including professional licensure and certifications);

CO and Assessment Task Alignment

Course Outcomes Assessment Task Assessment Coverage
Schedule
Theory-based Practice-
based
CO1 - Explain the different MCQ/Short First Exam Chapter 1, General Provisions (1767 – 1783)
legal terminologies used in Answer (100%) Chapter 2, Obligations of the Partners (1784
the law on business – 1827)
organizations, cooperative Chapter 3, Dissolution and Winding Up
and securities regulations. (1828 – 1842)
Chapter 4, Limited Partnership (1843 – 1867)
CO2 - Apply legal basis in
business-related problems.
CO1 - Explain the different MCQ/Short Second Exam Title I – General Provisions, Definitions and
legal terminologies used in Answer (100%) Classifications (1 – 9)
the law on business Title II – Incorporation and Organization of
organizations, cooperative Private Corporations (10 – 21)
and securities regulations. Title III – Board of Directors, Trustees and
Other Officers (22 – 34)
CO2 - Apply legal basis in Title IV – Powers of Corporations (35 – 44)
business-related problems. Title V – By Laws (45 – 47)
Title VI – Meetings (48 – 58)
Title VII – Stocks and Stockholders (59 – 72)
Title VIII – Corporate Books and Records (73
– 74)
Title IX – Merger and Consolidation (75 – 79)
Title X – Appraisal Right ( 80 – 85)
Title XI – Nonstock Corporation (86 – 94)
Title XII – Close Corporations (95 – 104)
Title XIII – Special Corporations (105 – 132)
Title XIV – Dissolution (133 – 139)
Title XV – Foreign Corporations (140 – 153)
Title XVI – Investigations, Offenses and
Penalties (154 – 172)
Title XVII – Miscellaneous Provisions ( 173 –
188)
CO1 - Explain the different MCQ/Short Third Exam Securities Regulation Code (RA 8799)
legal terminologies used in Answer (100%) Chapter I – Title and Definitions (1-3)
the law on business Chapter II – Securities and Exchange
organizations, cooperative Commission (4-7)
and securities regulations. Chapter III – Registration of Securities (8-15)
Chapter IV – Registration of Pre-Need Plans
CO2 - Apply legal basis in (16 )
business-related problems. Chapter V – Reportorial Requirements (17-
18)
Chapter VI – Protection of Shareholder
Interests (19-23)
Chapter VII – Prohibitions on Fraud,
Manipulations and Insider Trading (24-27)
Chapter VIII – Regulations of Securities
Market Professionals (28-31)
Chapter IX – Exchanges and Other Securities
Trading Markets (32 – 38)
Chapter X – Registration, Responsibilities
and Oversight of Self-Regulatory
Organizations (39-40)
Chapter XI – Acquisition and Transfer of

Securities and Settlement of Transactions in
Securities (41-47)
Chapter XII – Margin and Credit (48-50)
Chapter XIII – General Provisions (51 – 78)
CO1 - Explain the different MCQ/Short Fourth Exam Chapter I – General Concepts and Principles
legal terminologies used in Answer (70%) (1-5)
the law on business Chapter II – Organization and Registration
organizations, cooperative (6-25)
and securities regulations. Chapter III – Membership (26-31)
Chapter IV – Administration (32-50)
CO2 - Apply legal basis in Chapter V – Responsibilities, Rights and
business-related problems. Privileges of Cooperatives (51-62)
Chapter VI – Insolvency of Cooperatives (63)
Chapter VII – Dissolution of Cooperatives
(64-70)
Chapter VIII – Capital, Property, and Funds
(71-79)
Chapter IX – Audit, Inquiry and Member’s
Right to Examine (80-84)
Chapter X – Allocation and Distribution of
Net Surplus (85-86)
Chapter XI – Agrarian Reform Cooperatives
(87-94)
Chapter XII – Cooperative Banks (95-104)
Chapter XIII – Insurance Cooperative (105-
108)
Chapter X IV – Public Service Cooperatives
(109-113)
Chapter XV – Credit Cooperatives (114-118)
Chapter XVI – Financial Service Cooperatives
(119-125)
Chapter XVII – Electric Cooperatives (126-
134)
Chapter XVIII – Miscellaneous Provisions
(135-138)
Chapter XIX – Final Provisions (139-146)
Case Digest
(30%)
Competency
Assessment
*MCQ/Short Answer assessment is cumulative-based.
Assessment Task Details (Theory and Practice-based)

ASSESSMENT COVERAGE ASSESSMENT DETAILS
SCHEDULE TASK
First Partnership MCQ/Short You are expected to demonstrate deep knowledge on the overview
Examination • Chapter 1, General Answer of financial management, financial statements, cash flows and
Provisions (1767 – (100%) taxes, analysis of financial statements and financial planning and
1783) (Theory- forecasting. This includes the research articles required for you to
• Chapter 2, Obligations based) read and theories related to the topics mentioned. You are also
of the Partners (1784 – expected to critically analyze the contribution of various topics in
1827) understanding financial management.
• Chapter 3, Dissolution
and Winding Up (1828 Specifically, you should be able:
– 1842)
• Chapter 4, Limited a. Explain the general provisions, obligations of partners in

Partnership (1843 – partnerships, dissolution and winding up of partnership
1867) contracts
Second Corporation MCQ/Short You are expected to demonstrate deep knowledge on interest rates,
Examination • Title I – General Answer bonds and their valuation, risk and rates of return, and stocks and
Provisions, Definitions (100%) their valuation. This includes the research articles required for you
and Classifications (1 – (Theory to read and theories related to the topics mentioned. You are also
9) based) expected to critically analyze the contribution of various topics in
• Title II – Incorporation understanding financial management.
and Organization of
Private Corporations Specifically, you should be able to:
(10 – 21) a. Explain the general provisions, definitions and classifications of
• Title III – Board of corporations
Directors, Trustees and b. Describe the legal requirements of incorporation, conduct of
Other Officers (22 – 34) meetings, corporate records and merger and consolidation
• Title IV – Powers of c. Explain the functions of the board of directors, trustees, officers,
Corporations (35 – 44) stockholders and by-laws, and the different powers of a
• Title V – By Laws (45 – corporation
47) d. Explain the different legal requirements of dissolution,
• Title VI – Meetings (48 investigations, and other miscellaneous provisions.
– 58)
• Title VII – Stocks and
Stockholders (59 – 72)
• Title VIII – Corporate
Books and Records (73
– 74)
• Title IX – Merger and
Consolidation (75 – 79)
• Title X – Appraisal
Right ( 80 – 85)
• Title XI – Nonstock
Corporation (86 – 94)
• Title XII – Close
Corporations (95 –
104)
• Title XIII – Special
132)
• Title XIV – Dissolution
(133 – 139)
• Title XV – Foreign
153)
• Title XVI –
Investigations,
Offenses and Penalties
(154 – 172)
• Title XVII –
Miscellaneous
Provisions ( 173 – 188)
Third Securities Regulation MCQ/Short You are expected to demonstrate deep knowledge on the securities
Examination Code (RA 8799) Answer and regulation code (RA 8799. This includes the research articles
• Chapter I – Title and (100%) required for you to read and theories related to the topic
Definitions (1-3) (Theory mentioned. You are also expected to critically analyze the
• Chapter II – Securities based) contribution of various topics in business operations.
and Exchange
Commission (4-7) Specifically, you should be able to:
• Chapter III – a. Explain the legal requirements of the securities and regulation
Registration of code.
Securities (8-15)
• Chapter IV –
Registration of Pre-
Need Plans (16 )
• Chapter V –
Reportorial
Requirements (17-18)
• Chapter VI – Protection
of Shareholder
Interests (19-23)
• Chapter VII –
Prohibitions on Fraud,
Manipulations and
Insider Trading (24-27)
• Chapter VIII –
Regulations of
Securities Market
Professionals (28-31)
• Chapter IX – Exchanges
and Other Securities
Trading Markets (32 –
38)
• Chapter X –
Registration,
Responsibilities and
Oversight of Self-
Regulatory
Organizations (39-40)
• Chapter XI –
Acquisition and
Transfer of Securities
and Settlement of
Transactions in
Securities (41-47)
• Chapter XII – Margin
and Credit (48-50)
• Chapter XIII – General
Provisions (51 – 78)
Fourth Philippine Cooperative MCQ/Short You are expected to demonstrate deep knowledge on the Philippine
Examination Code of 2008 (RA 9520) Answer (70%) Cooperative Code of 2008. This includes the research articles
• Chapter I – General (Theory- required for you to read and theories related to the topics
Concepts and based) mentioned. You are also expected to critically analyze the
Principles (1-5) contribution of various topics in business operations.
• Chapter II –
Organization and Specifically, you should be able to:
Registration (6-25) a. Explain the general concepts and principles of the Philippine
• Chapter III – Cooperative Code of 2008.
Membership (26-31) b. Describe the organization and registration, membership,
• Chapter IV – administration, insolvency and dissolution requirements of the
Administration (32-50) code.
• Chapter V – c. Explain the responsibilities, rights, privileges, capital, property,

Responsibilities, Rights funds, audit, inquiry, allocation and distribution of net surplus of
and Privileges of cooperatives
Cooperatives (51-62) d. Explain the different types of cooperatives.
• Chapter VI – Insolvency
of Cooperatives (63)
• Chapter VII –
Dissolution of
Cooperatives (64-70)
• Chapter VIII – Capital,
Property, and Funds
(71-79)
• Chapter IX – Audit,
Inquiry and Member’s
Right to Examine (80-
84)
• Chapter X – Allocation
and Distribution of Net
Surplus (85-86)
• Chapter XI – Agrarian
Reform Cooperatives
(87-94)
• Chapter XII –
Cooperative Banks (95-
104)
• Chapter XIII –
Insurance Cooperative
(105-108)
• Chapter X IV – Public
Service Cooperatives
(109-113)
• Chapter XV – Credit
• Chapter XVI – Financial
Service Cooperatives
(119-125)
• Chapter XVII – Electric
• Chapter XVIII –
Miscellaneous
Provisions (135-138)
• Chapter XIX – Final
Partnership Law Case Digest • The purpose of this task is for you to apply your knowledge on
(30%) partnership law.
• You are required to make a case study analysis of ORTIGAS &
COMPANY, LIMITED PARTNERSHIP, petitioner, vs. HON. VIVENCIO
M. RUIZ, in his capacity as Judge of the Court of First Instance of
Rizal (Branch XV), INOCENCIO BERNARDO, EUGENIO C. SANTOS;
ANACLETO ALEJANDRO, MOISES JAVIER, ALEJANDRO STA. ANA,
JOSE and ASIA BANKING CORPORATION V. TEN SEN GUAN 44
PHIL 511
• You are required to identify facts and to make a conclusion of
the case.
• You are required to integrate jurisprudence and related law on
your case study analysis.
• You are to submit the case study analysis in A4 size bond paper,
font style Times New Roman 12, and 1 ½ spacing.
• You are to submit the brief report on Monday, following after

the final examination.
• You will be graded according to the attached rubric.
EVALUATION RUBRIC
Criteria VERY GOOD (3) FAIR (2) UNACCEPTABLE (1) WTS (3) TOTAL
POINTS
Clear explanation of Shows superior Shows adequate Shows little _____ X 5
key strategic issues knowledge of the knowledge of the understanding of the
• The problems, issues, key problems, issues, key issues, key
scope, and seriousness and the company’s problems, and the problems, and the
was clearly identified present situation and company’s present company’s present
in the discussions. strategic issues. situation and situation and
• There was a well- Effective Executive strategic issues. strategic issues.
focused diagnosis of Summary Executive summary Executive summary
strategic issues and adequate missing or poorly
key problems that constructed
demonstrated a
good grasp of the
company’s present
situation and
strategic issues.
• Effective Executive
Summary
• Did not waste space
summarizing
information already
found in the case.
Valid arguments; Critical issues and Critical issues and Critical issues and _____ X 5
• Logically organized, key problems that key problems that key problems that
key points, key supported the Case supported the Case supported the Case
arguments, and Analysis were clearly Analysis were Analysis were poorly
important criteria identified, analyzed, partially identified, identified, analyzed,
for evaluating and supported. analyzed, and and supported.
business strategies supported.
were easily
identified.
• Critical issues and
key problems that
supported the Case
Analysis were
identified and
clearly analyzed and
supported.
Appropriate analysis, Analysis of key Analysis of key Analysis of key _____ X 5
evaluation, synthesis change drivers and change drivers and change drivers and
for the specific the underlying the the underlying the the underlying the
industry identified issues were clearly issues were partially issues inadequate.
• There was complete identified identified
data on which to
base a thorough
analysis
• Key change drivers
underlying the
issues were
identified.
• Synthesis, analysis,
and evaluations
were clearly
presented and
supported in a
literate and
effective manner.
Conclusions and Effective Effective Effective _____ X 5

recommendations are recommendations, recommendations recommendations
congruent with solutions, and/or and/or plans of and/or plans of
strategic analysis plans of action were action were partially action not provided.
• Specific provided. provided. Specific data or facts
recommendations Specific data or facts Specific data or facts necessary to support
and/or plans of were referred when were occasionally the analysis and
action provided. necessary to support referred when conclusions was not
• Specific data or the analysis and necessary to support provided.
facts were referred conclusions. the analysis and
to when necessary conclusions.
to support the
analysis and
conclusions.
• Recommendations
and conclusions
were presented and
supported in a
literate and
effective manner.
Proper organization, Key points were Key points were Key points were _____ X 5
professional writing, clearly identified and partially identified poorly identified and
and logical flow of supported with a and supported with supported with a
analysis. APA well thought out a well thought out well thought out
formatting rationale based on rationale based on rationale based on
• Logically organized, applying specific applying specific applying specific
key points, key concepts or concepts or concepts or
arguments, and analytical analytical analytical
important criteria frameworks to the frameworks to the frameworks to the
for evaluating the data provided in the data provided in the data provided in the
business logic easily case. case. case.
identified. Excellent grammar, Adequate grammar, Grammar, spelling,
• Key points were spelling, spelling, punctuation,
supported with a punctuation, punctuation, professional writing,
well thought out professional writing, professional writing, and syntax needs
rationale based on and syntax and syntax significant
applying specific improvement
concepts or
analytical
frameworks to the
data provided in the
case.
• Proper grammar,
spelling,
punctuation, 3rd
person objective
view, professional
writing, and syntax.
11. COURSE OUTLINE AND TIME FRAME

TIME TOPICS TEACHING and LEARNING Required Readings
FRAME ACTIVITIES
Week 1 Orientation on Classroom Orientation
to Management and University Policies
Week 3 as well as Grading System Lecture/Discussion
Discussion of Program Goals, Program Assignment/Seatwork

Objectives, and Course Outcomes
Demonstration
Partnership MANILA MEMORIAL PARK CEMETERY, INC.,
• Chapter 1, General Provisions (1767 petitioner, vs. PEDRO L. LINSANGAN,
– 1783) MANILA MEMORIAL PARK CEMETERY, INC.,
• Chapter 2, Obligations of the petitioner, vs. PEDRO L. LINSANGAN,
Partners (1784 – 1827) respondent. G.R. No. 151319 November 22,
• Chapter 3, Dissolution and Winding 2004
Up (1828 – 1842)
• Chapter 4, Limited Partnership (1843 LOPEZ v. CA
– 1867) LOPEZ v. CA G.R. No. 157784 December 16,
2008 Ponente: TINGA
FIRST EXAMINATION
Week 4 Corporation Lecture/Discussion
to • Title I – General Provisions, Republic Bank vs. Cuaderno, 19 SCRA 671 ,
Week 5 Definitions and Classifications (1 – 9) Think, Pair and Share March 30, 1967
• Title II – Incorporation and
Organization of Private Corporations Assignment/Classroom Reynoso IV vs. Court of Appeals, 345 SCRA 335
(10 – 21) Exercises , November 22, 2000
• Title III – Board of Directors,
Trustees and Other Officers (22 – Small Group Discussion Nestlé Philippines, Inc. vs. Court of Appeals,
34) 203 SCRA 504 , November 13, 1991
• Title IV – Powers of Corporations (35 Gallery Walk
– 44)
• Title V – By Laws (45 – 47) Dee vs. Securities and Exchange Commission,
• Title VI – Meetings (48 – 58) 199 SCRA 238 , July 16, 1991
• Title VII – Stocks and Stockholders
(59 – 72)
• Title VIII – Corporate Books and Nielson & Company, Inc. vs. Lepanto
Records (73 – 74) Consolidated Mining Company, 26 SCRA 540 ,
• Title IX – Merger and Consolidation December 28, 1968
(75 – 79)
Woodchild Holdings, Inc. vs. Roxas Electric and
• Title X – Appraisal Right ( 80 – 85)
Construction Company, Inc., 436 SCRA 235 ,
• Title XI – Nonstock Corporation (86 –
August 12, 2004
94)
• Title XII – Close Corporations (95 –
104)
• Title XIII – Special Corporations (105
– 132)
• Title XIV – Dissolution (133 – 139)
• Title XV – Foreign Corporations (140
– 153)
• Title XVI – Investigations, Offenses
and Penalties (154 – 172)
• Title XVII – Miscellaneous Provisions
( 173 – 188)
SECOND EXAMINATION
Week 6 Securities Regulation Code (RA 8799) Lecture/Discussion Philippines: New securities regulations.
To • Chapter I – Title and Definitions (1-3) (2016). International Financial Law
Week 7 • Chapter II – Securities and Exchange Assignment/Classroom Review, Retrieved from
Commission (4-7) Exercises
https://search.proquest.com/docview/177601
• Chapter III – Registration of
Small group discussion 3013?accountid=31259
Securities (8-15)
• Chapter IV – Registration of Pre-
Need Plans (16 ) Graded Oral Recitation
• Chapter V – Reportorial
Requirements (17-18)
• Chapter VI – Protection of
Shareholder Interests (19-23)
• Chapter VII – Prohibitions on Fraud,
Manipulations and Insider Trading
(24-27)
• Chapter VIII – Regulations of
Securities Market Professionals (28-
31)
• Chapter IX – Exchanges and Other
Securities Trading Markets (32 – 38)
• Chapter X – Registration,
Responsibilities and Oversight of
Self-Regulatory Organizations (39-
40)
• Chapter XI – Acquisition and
Transfer of Securities and
Settlement of Transactions in
Securities (41-47)
• Chapter XII – Margin and Credit (48-
50)
• Chapter XIII – General Provisions (51
– 78)
THIRD EXAMINATION
Week 8 Philippine Cooperative Code of 2008 Lecture/Discussion Lawrence, M. K., Isaac, N. N., & Wakaisuka-
to (RA 9520) Isingoma, J. (2017). Cooperative governance
Week 9 • Chapter I – General Concepts and Assignment/Classroom and social performance of cooperative
Principles (1-5) Exercises
societies. Cogent Business & Management, 4(1)
• Chapter II – Organization and
Small Group Discussion doi:http://dx.doi.org/10.1080/23311975.2017.
Registration (6-25)
• Chapter III – Membership (26-31) 1284391
• Chapter IV – Administration (32-50) Think, Pair and Share
• Chapter V – Responsibilities, Rights
and Privileges of Cooperatives (51-
62)
• Chapter VI – Insolvency of
Cooperatives (63)
• Chapter VII – Dissolution of
• Chapter VIII – Capital, Property, and
Funds (71-79)
• Chapter IX – Audit, Inquiry and
Member’s Right to Examine (80-84)
• Chapter X – Allocation and
Distribution of Net Surplus (85-86)
• Chapter XI – Agrarian Reform
• Chapter XII – Cooperative Banks (95-
104)
• Chapter XIII – Insurance Cooperative

(105-108)
• Chapter X IV – Public Service
• Chapter XV – Credit Cooperatives
(114-118)
• Chapter XVI – Financial Service
• Chapter XVII – Electric Cooperatives
(126-134)
• Chapter XVIII – Miscellaneous
• Chapter XIX – Final Provisions (139-
146)
FOURTH EXAMINATION
12. TEXTBOOK
Domingo, A. (2019). RFBT: Regulatory Framework for Business Transactions. 2019 Edition. Benguet: Coaching
for Results Publishing.
13. REFERENCES
a. Bagley, C. (2019). Managers and the legal environment: strategies for business. Australia: Cengage.
b. RA 9520 - Philippine Cooperative Code of 2008. Downloadable from
https://www.cda.gov.ph/resources/issuances/philippine-cooperative-code-of-2008/republic-act-9520
c. Soriano, F. (2019). Sales, agency and credit transactions : (law and application) for business and law
students. 2019 edition. Manila, Philippines: GIC Enterprises & Co.
d. John Wiley & Sons (2020). Wiley cpaexcel exam review 2020 focus notes: regulations. Hoboken, NJ: Wiley
e. Marano, P, and Grima, S. (2018). Governance and regulations: contemporary issues. Emerald Publishing
Limited.
f. Bagley, Constance. (2016) Managers and the legal environment: Strategies for the 21st century. 8th edition.
Australia: Cengage Learning
g. Edwin G. Valencia, Gregorio F. Roxas. (2016). Transfer and business taxation : principles and laws with
accounting applications. 7th. Baguio City: Valencia Educational Supply
14. COURSE EVALUATION
Assessment methods Weights

EXAMINATIONS 70%
A. Exam 1 to Exam 3 – 10% each 30%
B. Final Exam 40%
70% - MCQ (ACC 216 – 40%; ACC 225 – 60%)
30% - CA
CLASS PARTICIPATIONS 30%
C. Quizzes, Assignments, Participation 10%
D. Research, Project, Requirement – Case Analyses 20%
TOTAL 100%
15. POLICIES AND GUIDELINES

a. Attendance is counted from the first regular class meeting.
b. A validated student identification card must always be worn by all students while attending classes.
c. Cheating is strictly prohibited. Any form of academic dishonesty shall be dealt with accordingly. Grave offenses such
as plagiarism and outsourcing of major requirements, final requirements, theses, dissertations, capstones, designs and
similar others, are automatically elevated to OSA/SCC/USCC for disciplinary action.
d. Valid examination permits are necessary in taking the examinations as scheduled. PRESCRIBED PRC CALCULATORS are
allowed during EXAMINATIONS.
e. Base-15 grading policy should be observed. Students who obtained failing scores in major exams are recommended to
attend the tutorial class.
Prepared by: References Reviewed by:
ATTY. ALTHEA UY BRIGIDA E. BACANI

Head – Learning and Information Center
Reviewed by: Recommending Approval
JADE D. SOLAÑA, CPA, MBA LORD EDDIE I. AGUILAR, CPA, MBA

Program Chair – BSMA Dean
Approved by:
PEDRITO M. CASTILLO II, EdD

VP – IPAC

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College of Accounting Education

ACC 225 – Course Syllabus

8. Program Educational Objectives (PEO):

Student Outcomes (SO) PEO

At the end of the course, Student Outcomes (SO)

CO2 Apply legal basis in E E E

University Vision, Mission, Values, Competencies Program Educational Objectives (PEO)

CO and Assessment Task Alignment

Chapter XI – Acquisition and Transfer of

*MCQ/Short Answer assessment is cumulative-based.

Assessment Task Details (Theory and Practice-based)

• Chapter 4, Limited a. Explain the general provisions, obligations of partners in

• Chapter V – c. Explain the responsibilities, rights, privileges, capital, property,

• You are to submit the brief report on Monday, following after

Conclusions and Effective Effective Effective _____ X 5

11. COURSE OUTLINE AND TIME FRAME

Discussion of Program Goals, Program Assignment/Seatwork

• Chapter XIII – Insurance Cooperative

14. COURSE EVALUATION

Assessment methods Weights

15. POLICIES AND GUIDELINES

Prepared by: References Reviewed by:

ATTY. ALTHEA UY BRIGIDA E. BACANI

Reviewed by: Recommending Approval

JADE D. SOLAÑA, CPA, MBA LORD EDDIE I. AGUILAR, CPA, MBA

PEDRITO M. CASTILLO II, EdD

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