FABM 1 Module 0 Introduction

Fundamentals of Accountancy, Business and
Governor Pack Road, Baguio City, Philippines 2600 Management 1

Tel. Nos.: (+6374) 442-3316, 442-8220; 444-2786;
442-2564; 442-8219; 442-8256; Fax No.: 442-6268 Grade Level/Section: Grade 11 ABM
Email: email@uc-bcf.edu.ph; Website: www.uc-bcf.edu.ph
MODULE 0 – FABM 1 Subject Teacher:
INTRODUCTION
DIGITAL CLASSROOM
LEARNING MANAGEMENT SYSTEM
Fundamentals of Accountancy, Business and Management 1

WELCOME:
Hello dear learners who came from various places and
gadgets. Welcome to the University of the Cordilleras and
to this FABM-1 course for Grade 11 ABM learners. I am
so excited to be part of your career path that you have
started as an ABM student. There are many opportunities
waiting for you in the future depending how you embrace
this specialized course. To name a few, you can be a
Certified Public Accountant (CPA). You can be that bright
Lawyer who defends the people. You can be a CPA-
Lawyer like most of those who topped the Bar Exams.
COURSE FORMAT:
This course is to be delivered in a Blended Learning modality in which all intended learning outcomes and
teaching-learning activities, and assessments will be made available for you in the module section of this course.
There will be synchronous activities in which learners and teachers collaborate to achieve the intended learning
outcomes. There will also be asynchronous activities which are learner-self-paced in which you have the
opportunity to design your own learning experience according to your own interest and learning preferences. To
help learners understand deeper the topics, I will send video recordings to discuss topics that require further
explanation. Since the CANVAS has limited storage capacity, the video lectures will be saved in a cloud storage
and links shall be provided in the Module section of the course home page.
TOOLS:
The use of CANVAS is easy to learn and learner-friendly. However, most of our activities are Face-to-Face,
hence you need to have your own calculator every meeting.
3rd Trimester Schedule:

✓ Midterm Grading Period Modules 1 – 4 April 1 – May 3, 2024
✓ Final Grading Period Modules 5 – 8 May 20 – June 21, 2024
Schedule of Publishing of Modules:

Module Number Date of Publishing Date of Synchronous Class
MODULE 0 March 21, 2023 March 22, 2024
MODULE 1 March 27, 2023 April 1 – 12, 2024
MODULE 2 April 12, 2024 April 15 – 19, 2024
MODULE 3 April 19, 2024 April 22 – 26, 2024
MODULE 4 April 26, 2024 April 29 – May 3, 2024
ORGANIZATION AND MANAGEMENT Page 1 of 3
Tel. Nos.: (+6374) 442-3316, 442-8220; 444-2786;
MODULE 5 May 3, 2024 May 20 – 24, 2024

MODULE 6 May 24, 2024 May 27 – 31, 2024
MODULE 7 May 31, 2024 June 3 – 7, 2024
MODULE 8 June 7, 2024 June 10 – 14, 2024
COURESE CONTENT:
FIRST QUARTER
UNIT I: Introduction to Accounting

1. Definition of accounting
2. Nature of accounting
3. Functions of accounting
4. History of accounting
UNIT II. Branches of Accounting

1. Financial Accounting
2. Management Accounting
3. Government Accounting
4. Auditing
5. Tax Accounting
6. Cost Accounting
7. Accounting Education & Research
UNIT III. Users of Accounting Information

1. External users
2. Internal users
UNIT IV. Forms of Business Organizations

1. Sole / single proprietorship
2. Partnership
3. Corporation
4. Cooperatives
5. Mutual funds
UNIT V. Types of Business According to Activities

1. Service business
2. Merchandising business
3. Manufacturing business
4. Agricultural
5. Power generating enterprise
6. Wasting assets enterprise
UNIT VI. Accounting Concepts and Principles

1. Basic accounting assumptions
2. Going concern
3. Accounting entity
4. Periodicity
5. Monetary/measurement concept
6. Matching principle
7. Duality concept
8. Accrual accounting
9. Cash basis accounting
**Cash basis vs. accrual basis

Tel. Nos.: (+6374) 442-3316, 442-8220; 444-2786;
UNIT VII. Types of Major Accounts

1. Assets
2. Liabilities
3. Capital
4. Income
5. Expenses
UNIT VIII. The Accounting Equation

1. Rules of debit and credit
2. Account normal balances
SECOND QUARTER
UNIT IX. Books of Accounts

1. Journal
2. Ledger
UNIT X. Business transactions and their Analysis as applied

to the Accounting Cycle of a Service Business
1. Rules of Debits and Credits
2. Posting
3. Journalizing
4. Preparation of a Trial Balance
5. Adjusting Entries
6. Adjusted Trial Balance
7. Preparation of Basic Financial Statements
UNIT XI. Accounting Cycle of a Merchandising Business
Note: Reproduction, modification, distribution, display or transmission any of the contents of the modules
(digital or printed) for any purpose without permission from the University of the Cordilleras is prohibited
and will be dealt with accordingly.
Final reminder:
Always remember that we in the ABM Strand, will not only train and teach you in academics, but also the right
character and discipline.
Happy learning to everyone and don’t forget our slogan in ABM

“we don’t just rule, we double rule”

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Fundamentals of Accountancy, Business and

Governor Pack Road, Baguio City, Philippines 2600 Management 1

MODULE 0 – FABM 1 Subject Teacher:

Fundamentals of Accountancy, Business and Management 1

3rd Trimester Schedule:

Schedule of Publishing of Modules:

MODULE 0 – FABM 1 Subject Teacher:

MODULE 5 May 3, 2024 May 20 – 24, 2024

UNIT I: Introduction to Accounting

UNIT II. Branches of Accounting

UNIT III. Users of Accounting Information

UNIT IV. Forms of Business Organizations

UNIT V. Types of Business According to Activities

UNIT VI. Accounting Concepts and Principles

ORGANIZATION AND MANAGEMENT Page 2 of 3

MODULE 0 – FABM 1 Subject Teacher:

UNIT VII. Types of Major Accounts

UNIT VIII. The Accounting Equation

UNIT IX. Books of Accounts

UNIT X. Business transactions and their Analysis as applied

UNIT XI. Accounting Cycle of a Merchandising Business

Happy learning to everyone and don’t forget our slogan in ABM

ORGANIZATION AND MANAGEMENT Page 3 of 3

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