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COURSE SYLLABUS COLLEGE OF ENGINEERING

Course Title:

Issue No: 01 Course Code: IENG11 Prerequisite: IENG05 Lecture Hour: 2

Revision No: 00

Effectivity Date: 2nd Trimester SY 2003 - 2004 Page 1 of 6 Credit Unit: 3 Laboratory Hour: 3

PRODUCTION SYSTEMS
1.0 Course Description

Production planning and control, forecasting techniques, capacity planning, inventory management and control, maintenance, materials management, scheduling, and manufacturing strategy and technology. 2.0 Course Objectives At the end of the term, the students should be able to: 2. 1. 2. 2. 2. 3. 2. 4. 2. 5. 2. 6. Demonstrate proficiency in the theoretical foundation of accounting theory and practice. Apply the fundamental concepts and principles of accounting. Evaluate and identify the varied applications of accounting. Apply the use of innovative techniques in dealing with more complex accounting problems. Develop the values of accuracy, neatness and of being systematic. Imbibe the values of honesty, orderliness, patience and persistence in ones work in order to carry on such desirable traits in the practice of ones profession.

3.0 Grading System Lecture: Quizzes Class Standing Major Exam TOTAL Prelims 40% 10% 50% 100% Midterm 40% 10% 50% 100% Finals 40% 10% 50% 100% Laboratory: Average MP Class Standing Major Exam TOTAL Prelims 40% 10% 40% 100% Midterm 40% 10% 40% 100% Finals 40% 10% 40% 100%

ISO 9001:2000 QMS Document This is a controlled document and is subject to revision control requirements. Users should verify latest revision.

COURSE SYLLABUS COLLEGE OF ENGINEERING


Course Title:

Issue No: 01 Course Code: IENG11 Prerequisite: IENG05 Lecture Hour: 2

Revision No: 00

Effectivity Date: 2nd Trimester SY 2003 - 2004 Page 2 of 6 Credit Unit: 3 Laboratory Hour: 3

PRODUCTION SYSTEMS
Lecture Grade = 30% Prelims + 30% Midterm + 40% Finals Final Grade = 60% Lecture Grade + 40% Laboratory Grade 4.0 Course Program Time Frame (No. of Sessions) Topics PRELIM 9 2 1. Merchandising business compared to service business. 2. Merchandising accounts defined a) b) c) d) e) 2 Sales transactions Purchase transactions Merchandise inventory Determination of cost of goods sold Preparation of partial income statement(up to gross profit) Specific Objectives (with values) At the end of the session, the students should be able to: Distinguish transactions of merchandising business and service business. Define and differentiate the merchandising accounts. Differentiate the effects on assets, liabilities, and owners equity of typical merchandising business transaction. Prepare partial income statement. Apply the concept of double-entry bookkeeping and the rationales and process of identifying, analyzing recording, classifying and summarizing typical business transactions of a single proprietorship engaged in

Laboratory Grade = 30% Prelims + 30% Midterm + 40% Finals

Strategies

Evaluation Tools

Lecture Discussion Session Hands-on Computer exercises

Quiz Seatwork Graded recitation/board work Assignment Prelim Examination

3. Accounting for merchandising returns and allowances, sales, withdrawal of merchandise, discounts, freight-ins and freight-outs.

ISO 9001:2000 QMS Document This is a controlled document and is subject to revision control requirements. Users should verify latest revision.

COURSE SYLLABUS COLLEGE OF ENGINEERING


Course Title:

Issue No: 01 Course Code: IENG11 Prerequisite: IENG05 Lecture Hour: 2

Revision No: 00

Effectivity Date: 2nd Trimester SY 2003 - 2004 Page 3 of 6 Credit Unit: 3 Laboratory Hour: 3

PRODUCTION SYSTEMS
2 4. Use of journals and special journals, and subsidiary ledgers merchandising or trading Describe and distinguish the different journals, special journals and subsidiary ledgers used to record business transactions. Prepare a simple simulated spreadsheet of the journals. Describe the importance of classifying and summarizing accounts in the general ledger. Record operating expenses, other income and other expenses. Calculate and measure net income.

5. Recording operating expenses, other income and other expenses. (including simple depreciation) 6. Measuring net income MIDTERM Accounts receivable and allowance for doubtful accounts a) Nature of accounts receivable b) Doubtful account 1Sales- Based 2Receivable Based 8. Promissory notes transactions 7. 9. 10. 11. General Ledger defined The chart of accounts Internal control of cash a) Internal control concepts

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Differentiate accounts receivable and allowance for doubtful accounts. Identify and discuss the nature of accounts receivable and doubtful account. Discuss the importance promissory notes transactions. Define general ledger. Classify the chart of accounts. Discuss and evaluate internal control of cash.

Lecture Discussion Session Hands-on Computer exercises Case review/analysis

Quiz Seatwork Graded recitation/board work Assignment Machine Problems Midterm Examination

1 1 1 2

ISO 9001:2000 QMS Document This is a controlled document and is subject to revision control requirements. Users should verify latest revision.

COURSE SYLLABUS COLLEGE OF ENGINEERING


Course Title:

Issue No: 01 Course Code: IENG11 Prerequisite: IENG05 Lecture Hour: 2

Revision No: 00

Effectivity Date: 2nd Trimester SY 2003 - 2004 Page 4 of 6 Credit Unit: 3 Laboratory Hour: 3

PRODUCTION SYSTEMS
b) Using bank accounts and recording cash transaction c) Bank reconciliation d) Petty cash fund-imprest system 2 12. Combination journal and special journals FINALS 13. Adjusting entries-reinforcement Asset method and expense method Liability method and income method Identify the use of combination journal and special journals.

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Identify the importance of adjusting and closing entries. Distinguish the asset method from an expense and the liability method of preparing adjusting entries. Prepare a trial balance. Detect error in the trial balance. Construct spreadsheet for TB.

Lecture Discussion Session Hands-on Computer exercises Case review/analysis

Quiz Seatwork Graded recitation/board work Assignment Machine problem Final examination

1 1 1 2 2 5.0 Text book

14. Closing process Preparing for the post-closing trial balance 15. Reversing entries 16. Preparing for the worksheet. 17. Preparing classified financial statement 18. A prelude to computerized system in Contrast with the manual system

ISO 9001:2000 QMS Document This is a controlled document and is subject to revision control requirements. Users should verify latest revision.

COURSE SYLLABUS COLLEGE OF ENGINEERING


Course Title:

Issue No: 01 Course Code: IENG11 Prerequisite: IENG05 Lecture Hour: 2

Revision No: 00

Effectivity Date: 2nd Trimester SY 2003 - 2004 Page 5 of 6 Credit Unit: 3 Laboratory Hour: 3

PRODUCTION SYSTEMS

5. 1. Manuel, Zenaida . Accounting ( Basic Concepts and Procedures) 2000 and beyond, 9th Edition. Zenaida Vera Cruz Manuel Publishing, 2001 6.0 References 6. 1. Heintz, James A., Parry Robert W. College Accounting, 17th Edition. South-Western Publishing, 2002 6. 2. Warren, Fess, Reeve. Accounting, 20th Edition. South-Western Publishing, 2002 6. 3. Inigo, Conrado, Veron Jr., Eulogio. Introduction to Accounting, 3rd Edition. Centro Escolar University Publishing, 2003 6. 4. Harina, Ricardo. Hands on Computer Accounting Using Microsoft Excel 2000, 2nd Edition. National Bookstore, 1999 6. 5. Edlagan, Bayani D., Mercado, Cecilia. Accounting Fundamentals Conceptual & Procedural Approach, 2nd Edition. RWB Enterprises, 1999 6. 6. Ross, Kenton, Gilbertson, Claudia. Fundamentals of Accounting: Course 2, 7th Edition. South-Western Publishing. 2000 7.0 Required or Suggested Readings

ISO 9001:2000 QMS Document This is a controlled document and is subject to revision control requirements. Users should verify latest revision.

COURSE SYLLABUS COLLEGE OF ENGINEERING


Course Title:

Issue No: 01 Course Code: IENG11 Prerequisite: IENG05 Lecture Hour: 2

Revision No: 00

Effectivity Date: 2nd Trimester SY 2003 - 2004 Page 6 of 6 Credit Unit: 3 Laboratory Hour: 3
Date ROGER D. POSADAS, PhD Chief Academic Officer

PRODUCTION SYSTEMS
Prepared by: Curriculum Development Section Date Reviewed by: Alma V. Dela Cruz Senior Director - CDS

Date

Approved by:

ISO 9001:2000 QMS Document This is a controlled document and is subject to revision control requirements. Users should verify latest revision.