UNIVERSITY OF CALOOCAN CITY

COLLEGE OF BUSINESS and ACCOUNTANCY

COURSE GUIDE

I. COURSE TITLE : Ethics

COURSE CODE : GEC-008
PREREQUISITE : No
UNITS : 3

II. COURSE PROFESSOR : DR. ESTARLITA G. DELA CRUZ

EMAIL ADDRESS : Estarlitagomba21@gmail.com

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.

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 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
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 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. COURSE PROGRAM

METHODOLOGY/
ACTIVITIES
SUGGESTED
WEEK (Learning
LESSON/ TOPIC LEARNING OBJECTIVES READINGS & STUDENT OUTPUT
Platform) EVALUATION
REFERENCES
(Synchronous/ TOOL
Asynchronous)

Course Overview Class Pursue the UCC Vision & Virtual Class University Manual Be familiar with the University Virtual Graded
Policies Introduction to the Mission through an Presentation and Mission and Vision and Recitation of
study of Environmental awakened understanding of Discussion performed religiously and with the Vision,
1 Management its theories the different Concepts and dedication to the University Mission and
and other significant terms of Environmental Objectives of
concepts related to the Management as it is applied the University
subject matter to everyday living
2 Evaluate sources for the Virtual Class 1st quiz thru
Terms, Concept and credibility and authenticity. Presentation and Student Activity, the professor using the
Meaning Discussion of will let the student to group goggle
Significance of Ethics to lesson on among participants in the classroom with
Business Administration Upload e-hand-out online class and they will allotted time
and related field present their own reflections per area of
from the topic discussed, they instruction
will be given 30 minutes to
conceptualize over the adopted
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 UNIVERSITY OF CALOOCAN CITY
COLLEGE OF BUSINESS and ACCOUNTANCY
platform of teaching. After 30
minutes time
Presentation of the work will allotted to
be presented virtual students will
submit their
online
The Importance of Business Develop critical and Correction of
Ethics analytical skills with Lecture/ uploaded e-
exposure the different discussion/ handouts from
Stakeholder Relationships, issues in Accounting Ethics. Review the topic given
Social Responsibility, and Powerpoint and followed
Corporate Governance Effectively communicate, presentation by virtual
3
using various techniques and Via graded
Ethical Theories related to genres, their historical zoom/google recitation.
your field of specialization analysis of a particular event meet
or issue that could help
(Case Presentation per others understand the chosen
topic discussed) topic.
Understanding Ethical Virtual Class
Decision Making Utilize learners as potential
source of ideas and solutions
Ethics and organizational to the growing issues and
Context challenges that confront the
world today through an
Understanding examination of the
4-5
Responsibility Accounting Ethical Issues .

Conflict of responsibility

(Case Presentation per

topic discussed)

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 UNIVERSITY OF CALOOCAN CITY
COLLEGE OF BUSINESS and ACCOUNTANCY
6 !st long Quiz
Ethics and Professional Develop hypothetical Virtual Class
Judgment forecasts of future and likely Presentation and
events based on conditions Discuss
Fraud in Financial and circumstances occurring Upload e-hand-ou
Statements and Auditor in the international
Responsibilities community;
7-8

(Case Presentation per

topic discussed)

Answer Honestly the Tools Virtual Class

9 Midterm Examination provided for examination Presentation and
Discussion
Legal, Regulatory, and Understanding the legal
Professional Obligations of issues and personal
Auditors obligations of auditors and
10 make a plan for earnings
coming from the income.
(Case Presentation per
topic discussed)
11-12 Kohlberg's stages of moral Knowing about those
development. different International
Explain the components of Policies and compared to the
Rest's model and how it local policies in
influences ethical decision understanding Accounting
making. Ethical Issues.

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 UNIVERSITY OF CALOOCAN CITY
COLLEGE OF BUSINESS and ACCOUNTANCY
Describe the link between
moral intensity and ethical
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 ethical
considerations

(Case Presentation per

topic discussed)

13-14 Distinguish between audit Identify and classify the

requirements for errors, different responsibility of
fraud, and illegal acts. individual if committing
fraud in any transaction and
Explain the components of be able to explain and
the Fraud Triangle. understand the risk for every
transactions .
Describe fraud risk
assessment procedures.
Explain the standards for
audit reports.

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 UNIVERSITY OF CALOOCAN CITY
COLLEGE OF BUSINESS and ACCOUNTANCY

Discuss the characteristics

of professional skepticism.
Explain PCAOB auditing
standards.

Describe the PCAOB

inspection process.

(Case Presentation per

topic discussed)
15-16 EARNING’S Motivate to save coming
MANAGEMENT from the income and be able
to understand how saving is
Describe the motivation for important to everyone .
earnings management.

Explain what earnings

management seeks to
accomplish.

Discuss how earnings

management judgments are
made.

Describe the various

devices used to manage
earnings.

Explain the workings of

financial Accountants

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 UNIVERSITY OF CALOOCAN CITY
COLLEGE OF BUSINESS and ACCOUNTANCY

Explain the causes and

effects of financial
restatement

(Case Presentation per

topic discussed)

characteristics of ethical
leaders.

Distinguish between types

of leaders.

Discuss how moral

intensity and organizational
culture influences
17
leadership in accounting.

Explain the implications of

ethical leadership failure on
whistleblowing.

Describe the characteristics

of competent leaders.
Final Examination Choose a topic to present in
relation to your field of
18 specialization and concern
the ethical issues in
accounting

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 UNIVERSITY OF CALOOCAN CITY
COLLEGE OF BUSINESS and ACCOUNTANCY
References: Book Titles:

Resolving Ethical Dilemmas

by Bernard Lo
ISBN: 9781451176407
Publication Date: 2018
-02-05

Resolving Ethical Dilemmas:

A Guide for Clinicians, Fifth
Edition
RAIK, D.The McDonald's
case: Pros and cons of zero-
hours contracts - Real
Business
2017

Handbook In Business Ethics

by Linda Farber
Publication Date: 2019-05-
21

VII. REQUIREMENTS OF THE COURSE:

• Recitation/Report/Play/Presentation

• Project/Case Study/Term Paper/Reaction Paper

• Assignment

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 UNIVERSITY OF CALOOCAN CITY
COLLEGE OF BUSINESS and ACCOUNTANCY
MAJOR EXAMINATIONS:

Midterm and Final

GRADING SYSTEM

Final Grade = Over all component Midterm + Final / 2

Midterm Period -40%

Final Period - 60%

______________________________

TOTAL: 100%

Prepared by:

Prof. Estarlita Gomba Dela Cruz, Ed.D, DPA

Professor

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