Department of Accounting Education (BS Accountancy Program) … · 2018-01-29 · Part 2: Human acts and Norms of Morality Multiple Choice Questions (100% of the exam) You are expected

Department of Accounting Education

(BS Accountancy Program)

PHILO 1A – Course Syllabus

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VISION A leading institution of higher learning recognized for its quality transformative education serving

the nation and world.

MISSION Provide a dynamic and supportive academic environment through highest standard of instruction, research and extension in a non-sectarian institution committed to democratizing access to education.

GOALS

To achieve its mission, the University aims to:

Offer academic programs that meet the changing national and international community needs;

Produce graduates who are competent leaders and productive members of society;

Harness a pool of ethical, qualified and highly trained human resources;

Provide an academic environment conducive to optimum learning through adequate state – of- the- art facilities;

Conduct researches and other scholarly activities that generate new knowledge and contribute to the improvement of the “quality of life” for all;

Engage in community services that foster self-reliance and empowerment among the marginalized community; and

Lead in the promotion and preservation of the cultural heritage of Mindanao and of the country as a whole.

COURSE INFORMATION

1. Course Number : PHILO 1A 2. Course Name : Social Philosophy: Values Formation 3. Course Description : Philosophy 1a is a course that deals with the understanding of man according

to Philosophy, morality and ethics, which focuses on the realization of the ultimate meaning of his existence. It includes the study of man as moral being, as ndividual, as a social being and as being of value.

4. Pre-requisite : None 5. Co-requisite : None 6. Credit : 3.0 units 7. Class schedule : 6 hours per week 8. Program Educational Objectives (PEO) of BSA: Program Educational Objectives (PEO):

Five (5) years after graduation, graduates of the BSA program shall:

1. Demonstrate technical and professional competence in the practice of the profession: private, government, academe and public

accounting; and

2. Involve in continuing professional development through participation to trainings, seminars, conferences and further studies




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9. Student Outcomes (SO) of BS Accountancy and their links to PEO:

Upon completion of the program, students of the BSA program will be able to:

PEO

1 2

SO 1 Communicate effectively orally and in writing using both English and Filipino

SO 2 Work effectively and independently in multi-disciplinary and multi-cultural teams.

SO 3*

Resolve business issues and problems, with a global perspective and particular emphasis on matters

confronting financial statement preparers and users, using their knowledge and technical proficiency in the

areas of financial accounting and reporting, cost accounting and management, management accounting,

auditing, taxation and accounting information systems.

SO 4 Conduct accounting research through independent studies of relevant literature and appropriate use of

accounting theory and methodologies.

SO 5 Employ technology as a business tool in capturing financial and non-financial information, generating

reports and making decisions.

SO 6* Apply knowledge and skills that will enable them to successfully respond to various types of assessments (including professional licensure and certifications).

SO 7* Confidently maintain a professional commitment to good corporate citizenship, social responsibility and

ethical practice when performing functions as a professional accountant.

Note: * SO being addressed in this course

10. Course Outcomes (CO) of Philo 1A and their links to SO

Upon completion of the course, the BSA students are expected to:

SO

1 2 3 4 5 6 7 CO 1 Identify the underlying philosophies behind man’s action. L L

L

CO 2 Explain the principles that govern human and acts of man including the norms of morality.

L L L

CO 3 Discuss the different ethical theories on natural law and relativism, human rights and duties, and bioethics.

L L L

Legend: L = Facilitate LEARNING of the competencies (input is provided and competency is evaluated)

P = Allow student to PRACTICE competencies (no input but competency is evaluated)

O = Provide OPPORTUNITY for development (no input or evaluation, but there is opportunity to practice the competencies)

.




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Vision: UM Tagum College envisions

to be a reputable non-sectarian

institution recognized for its integrative

education responsive to the needs of

communities.

Mission: To provide a culturally

responsive learning environment

through quality instruction, research

and extension.

.

1. Demonstrate technical and

professional competence in the

practice of the profession:

private, government, academe

and public accounting.

2. Involve in continuing

professional development

through participation to

trainings, seminars, conferences

and further studies.

1. Communicate effectively orally and in writing

using both English and Filipino.

2. Work effectively and independently in multi-

disciplinary and multi-cultural teams.

3. Resolve business issues and problems, with a

global perspective and particular emphasis on

matters confronting financial statement preparers

and users, using their knowledge and technical

proficiency in the areas of financial accounting

and reporting, cost accounting and management,

management accounting, auditing, taxation and

accounting information systems.

4. Conduct accounting research through independent

studies of relevant literature and appropriate use

of accounting theory and methodologies.

5. Employ technology as a business tool in

capturing financial and non-financial information,

generating reports and making decisions,

6. Apply knowledge and skills that will enable them

to successfully respond to various types of

assessments(including professional licensure and

certifications).

7. Confidently maintain a professional commitment

to good corporate citizenship, social responsibility

and ethical practice when performing functions as

a professional accountant.

Program Educational Objectives (PEO)

Student Outcomes

1. Identify the underlying philosophies

behind man’s action.

2. Explain the principles that govern human

and acts of man including the norms of

morality.

3. Discuss the different ethical theories on

natural law and relativism, human rights and

duties, and bioethics.

Course Outcomes (CO)

UM

Core Values




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CO and Assessment task alignment

*Final assessment will be a comprehensive examination (from first topic to the last) in a Multiple

Choice Questions

Assessment Task Details (Theory-based)

Assessment Schedule

Coverage Assessment Task

Details

First Exam Part 1: Definition of Philosophy and Nature of Ethics

Multiple Choice Questions (70% of the exam)

You are expected to demonstrate deep knowledge on the nature and definition of philosophy and its various approaches both historical and systematic. Furthermore, in formulating your own philosophy, you must read and understand the philosophy of the three great Greek philosophers (Socrates, Plato and Aristotle). You are also expected to make a critical analysis of the nature of ethics and its relationship to morality and law.

Second Exam

Part 2: Human acts and Norms of Morality


You are expected to have deep knowledge on the morality of human acts and the norms of morality. This includes the differences between human acts and acts of man, and the modifiers of human acts. You also need to understand the topics under norms of morality: Determinants of Morality, Eternal Law, Natural Law and Conscience.

CO

Assessment Task Assessment

Schedule

Coverage Theory-based Practice-based

1. Identify the underlying

philosophies behind

man’s action.

Multiple Choice Questions

Formulation of Personal Philosophy

First Exam Part 1: Definition of Philosophy andNature of Ethics

2. Explain the principles that

govern human and acts of man

including the norms of morality.


Short Essay Second Exam Part 2: Human acts and Norms of Morality

3.Discuss the different ethical

theories on natural law and

relativism, human rights and

duties , and bioethics.


Short Essay

Third Exam

Part 3:Ethical Theory of Natural Law, Ethical Theory of Relativism, Rights and Duties, Bioethics




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Third Exam

Part 3: Ethical Theory of Natural Law, Ethical Theory of Relativism, Rights and Duties, Part 4: Bioethics


You are expected to have deep knowledge of the different ethical theories on natural law and relativism, human rights and duties, and bioethics. This includes topics in part 2 (Norms of Morality and Determinants of Morality), and the different philosophies of man. This part is also designed for you to make a critical analysis of the crucial role of these theories in the society especially on how people view what is right and wrong.

Final Exam Part 1-4 Multiple Choice Questions

This assessment task is designed for you to demonstrate a comprehensive understanding of the entire course.

Assessment Task Details (Practice/Performance-based)

Assessment Schedule

Coverage Assessment Task

Details

First Exam Part 1:

Definition of Philosophy and Nature of Ethics

Formulation of Personal Philosophy (30% of the exam)

In this task, you are required to write your own philosophy about the meaning of life, reality and existence.

The philosophy should be written in short bond paper 1 page only.

You will be graded according to the following criteria (see rubric attached):

1. Depth of Ideas (10 points) 2. Relevance to reality (10 points) 3. Authenticity (5 points) 4. Organization of thought (5 points)

Second Exam Part 2: Human Acts and Norms of Morality

Short Essay In this task, you are required to write an essay about the differences and relationships between human and eternal law.

You will be graded according to the ff. criteria: 1. Depth of Analysis 15pts. 2. Coherence of Ideas 10pts. 3. Academic Literacy 5pts.

Third Exam Part3: Ethical Theory of Natural Law and Relativism; Rights and Duties Part 4: Bioethics

Short Essay Reflection Paper

In this task, you are required to write an argumentative essay (pros & cons) about the legalization of same- sex marriage and divorce in the Philippines.

You will be graded according to the ff. criteria: 1. Depth of Analysis 15 pts. 2. Coherence of Ideas 10 pts. 3. Academic Literacy 5 pts.




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11. COURSE OUTLINE AND TIME FRAME

TIME

FRAME TOPICS FOR FIRST EXAMINATION TLA Required Readings

Week 1

to

Week 3

Classroom orientation (University Policies; PEOs, SOs, Cos; Core values; and G-Factor)

Definition of Philosophy

Brief History of Philosophy (Historical)

Branches of Philosophy (Systematic)

Ethics

Aesthetics

Metaphysics

Epistemology

Cosmology

Philosophy of Man

Social Philosophy

Political Philosophy

Theodicy

Logic Nature of Ethics

Etymological Meaning of Ethics

Ethics and Morality

Ethics: A Philosophy of Action

Ethics: A Practical Discipline

The Importance of Studying Ethics

The Difference between Ethics and Law

Division of Ethics Characteristics of Moral Principles

DIVERSITY in classroom setting

Brainstorming Elevator speech

Formulation of

Personal Philosophy Influence chart

Lecture/Discussion Group Dynamics Newspaper Model Group Reflections Illustrations on the

Philosophical Notion of Man

Student Handbook

Francisco M. Zulueta, (2010) Introduction to Philosophy

.Mandaluyong City: National Bookstore, pp. 14-22.

Raymundo R. Pavo (2014) Philosophy of Human Nature:

An Introduction to Philosophical Thinking (Davao City:

MS Lopez Printing & Publishing, i-iv.

Ambong Fernandez et al., eds., (2012) Ethics: Basic

Concepts, Theories and Cases (Davao City: MS LOPEZ

Printing & Publishing,,pp.5-13.

Francisco M. Zulueta, (2010) Introduction to Philosophy

(Mandaluyong City: National Bookstore, pp.61-62.

Rosendo S. Gualdo et al., (2012) Ethics: Basic Concepts

and Contemporary Moral Issues (Malabon City: Mutya

Publishing House, Inc., pp. 3-6

TOPICS FOR SECOND EXAMINATION

Week 4

to

Week 5

Human Acts

Nature of Human Act

Human Act and Act of Man

Essential Qualities of Human Act

Involuntary and Voluntary Natural Acts

Classification of Human Acts

Components of Moral Act

Free Will and Freedom

Modifiers of Human Act

Human End Norms of Morality

Nature of Norm

Nature of Law

Devils’ Advocate Lecture

Student- Centered Discussion

Focus-Group Discussions

Lead -in statement Exemplary

Examples Question-answer

technique End Quotes

Ambong Fernandez et al., (2012) Ethics:

Basic Concepts, Theories and Cases (Davao

City: MS Lopez Printing & Publishing,pp. 21-

34.

Francisco M. Zulueta.(2010) Introduction to

Philosophy .Mandaluyong City: National

Bookstore,pp. 63-66.

Rosendo S. Gualdo et al. (2012) Ethics:

Basic Concepts and Contemporary Moral

Issues.Malabon City: Mutya Publishing

House, Inc.pp. 25-35




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Moral Law

Essential Elements for a Law to be Reasonable

Divisions of Law

1.Divine Law

2. Natural Moral Law

3. Human Law

Conscience

Venn Diagram on

Human and Divine

Law

Ambong Fernandez et al.(2012) Ethics: Basic

Concepts, Theories and Cases . MS Lopez

Printing & Publishing, pp. 41-59.

Francisco M. Zulueta. (2010) Introduction to

Philosophy . National Bookstore,p. 68.

TOPICS FOR THIRD EXAMINATION

Week 6

To

Week 7

Ethical Theory of Natural Law

Universal Natural Human Inclinations

The Principle of Double Effect

The Principle of the Inviolability of Life

The Principle of Forfeiture

The Principle of Totality

The Principle of Stewardship

The Just War theory

Justified Rebellion/Revolution

Criticism against Natural Law The Theory of Ethical Relativism

Nature of Ethical Relativism

Arguments for Ethical Relativism 1. The Cultural Differences Argument 2. The Argument from Respect 3. The Psychological Argument 4. The Conformity Argument

5. The Provability Argument

RIGHTS AND DUTIES

Nature of Rights

Kinds of Rights

Characteristics of Rights

Nature of Duties

Correlation of Rights and Duties

Reciprocity of Rights and Duties Kinds of Duties

Student Centered Discussions

Brainstorming (Group Dynamics)

Fishbone Diagram Semantic web Discussion

Journal writing Lead in questions

Role playing Focus Group Discussion Group Sharing Agree/Disagree Chart

Mock DEBATE: Resolved that same sex marriage or divorce be legalized in the Philippines

Ambong Fernandez et al., (2012) Ethics: Basic Concepts,

Theories and Cases (Davao City: MS Lopez Printing &

Publishing, pp. 69-90; 99-111.

Zulueta, Francisco M. (2010) Introduction to

Philosophy.National Bookstorepp.75-78.

Week 8

to

Week 9

Bioethics

Nature of Bioethics

The Beginning of Human Life

Theories about Life Origin

Bioethical Issues

Contraception

Artificial Insemination

Abortion

Surrogacy

Suicide

Debate Brainstorming Symposium/

Seminar on Drug Awareness

(A reflection paper)

Rosendo S. Gualdo et al. (2012) Ethics: Basic

Concepts and Contemporary Moral

Issues.Malabon City: Mutya Publishing House,

Inc.,pp.126-158.




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Euthanasia

Drug Addictions

Mock Debate: Topic: Imposition of

Death Penalty for Heinous Crimes (Drug Trafficking,Rape)

1. TEXTBOOK Atacador, Rey,etal. (2015) Introduction to Ethics with Social Philosophy and Values Formation.Mutya Publishing House,Inc.

REFERENCES

a. Eddie R. Babon, Bioethics: A Philosophical Journey and A Critical Analysis into The Life Sciences: A Guide to Healthcare Providers (N.P.P: C & E Publishing, Inc. 2010)

b. Fransisco, M. Zulueta, (2010) Introduction to Philosophy.Mandaluyong City: Cacho Hermanos, Inc. c. Raymundo, Pavo et.al.(2011) Social Philosophy & Value Formation: An Invitation to Responsible Ethical Thinking

(Davao City: Scientiarum Publishing d. Family Code of the Phil. http://www.Chanrobles.Com/executiveorderno 209Html e. Benn, Piers . Ethics London , GBR : Taylor & Francis , 1998 . Proquest ebrary Web. 4 March 2015 f. Hoffe, Otfried & Fernbach, David . Aristotles Nichomachean Ethics . London : Brill, 2010. Proquest ebrary . Web 5

March 2015 g. Lear, Gabriel Richardsoy . Happy Lives & the Highest Good : An Essay on Aristotle's Nichomachean Ethics .

New/Jersey .Princetoy University Press, 2005 proquest ebrary. Web 5 March 2015. h. Richards, Bernadette. Ethics: Contemporary Perspective : The Ethics of Ethics . USA: ATF Press, 2013 . Proquest

ebrary . Web 5 March 2015. 2. COURSE EVALUATION

Assessment methods Weights

EXAMINATIONS 60%

A. Exam 1 – Exam 7 30%

B. Final Exam 30%

CLASS PARTICIPATIONS 40%

C. Quizzes 10%

D. Plates Compilation/Assignments 5%

E. Board work/oral recitation 10%

F. Research 15%

Total 100%




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3. Policies and guidelines

a. Attendance is counted from the first regular class meeting. b. A validated student identification card must always by worn be all students while attending classes. c. Cheating is strictly prohibited. Any form of dishonesty shall be dealt with accordingly. Honesty is called for at all

times. d. Valid examination permits are necessary in taking the examinations as scheduled. CELLULAR PHONES or any

ELECTRONIC GADGETS and PRESCRIBED PRC CALCULATORS are NOT allowed during EXAMINATIONS. e. Base-20 grading policy should be observed. Students who obtained failing scores in major exams are

recommended to attend the tutorial class.

Prepared by:

FLORANTE ASTILLO,MA

Faculty

JOSEPH ANINO

Faculty

References reviewed by:

CLARISSA R. DONAYRE, MSLS Chief Librarian- UMTC

Reviewed by:

MARIA CAROLINA L. NUÑEZA,MAIC Discipline Head- Social Sciences

JANET M. MATUGUINAS,CPA,MBA Department Chair- BSAT/BSA

Recommending approval:

GINA FE G. ISRAEL, Ed.D. Dean of College

EVELYN P. SALUDES,Ed.D.

AVP-Tagum

Approved by:

EUGENIO S. GUHAO, JR., D.M SVP, Academic Planning and Services-Branches




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Documents

Department of Accounting Education (BS Accountancy Program) … · 2018-01-29 · Part 2: Human acts and Norms of Morality Multiple Choice Questions (100% of the exam) You are expected