VPAA-QF-10

CvSU Vision Republic of the Philippines CvSU Mission

The premier university in
historic Cavite recognized for
excellence in the development
of globally competitive and
morally upright individuals.
Cavite State University shall provide
CAVITE STATE UNIVERSITY excellent, equitable and relevant educational
CCAT CAMPUS opportunities in the arts, science and
Rosario, Cavite technology through quality instruction and
relevant research and development activities.
It shall produce professional, skilled and
morally upright individuals for global
competitiveness.

DEPARTMENT OF MANAGEMENT STUDIES

Students are expected to live by and stand for the following University tenets:

TRUTH is demonstrated by the student’s objectivity and honesty during examinations, class activities and in the development of projects.

EXCELLENCE is exhibited by the students’ self-confidence, punctuality, diligence and commitment in the assigned tasks, class performance
Core Values and other course requirements.

SERVICE is manifested by the students’ respect, rapport, fairness and cooperation in dealing with their peers and members of the
community.
In addition, they should exhibit love and respect for nature and support for the cause of humanity.

The College shall endeavor to achieve the following goals:

1. Offer various programs/courses relevant to the needs of the clients for global competitiveness.
Goals of the
2. Upgrade the qualification and competencies of the teaching and non-teaching personnel for quality service.
College/
3. Improve facilities relevant for effective and efficient education and training.
Campus
4. Engage in research and extension projects/activities that will lead to instruction and community improvement.
5. Strengthen linkages with local and international agencies for instruction, research, development and production.

The department shall endeavor to:

Objectives of
the
1. Help students to seek employment and entry level jobs or positions of responsibility as marketing manager, marketing executive or
Department
marketing director.

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 2. Guide the students in organizing or managing entrepreneurial activities if they decide to be self-employed.
3. Equip students with knowledge of the principles and concepts of marketing.
4. Prepare students to pursue a teaching career or graduate studies in business .
Program Educational Objectives (based on the program CMO)
General Objective: Produce excellent graduates who are globally competitive and morally upright managers and practitioners in the business industry.
Specific Objectives: The Bachelor of Science in Business Management intends to produce graduates who are globally competitive and morally upright
businessmen and entrepreneurs who:
1. Provide ideal work place that reflectively engages in ethical and social issues for greater productivity and maximum customer satisfaction.
2. Produce experts in business through responsive research that will cater the needs of the fast changing global industry.
3. Demonstrate mastery of the theories and practices in business management using information technology tools for effective decision making.
COURSE SYLLABUS
2nd Semester, AY 2018-2019
Course INCOME AND BUSINESS Credit
Course Code BMGT25 Type Lecture 3
Title TAXATION Units
This course introduces the general principles of taxation and statutory provisions on income taxation including pertinent revenue regulations.
Course The main topics that will be covered include: the general principles of taxation, sources of revenue and its sub-topics,
Description determining income from employment, income from business, and income from property, deductions from business and property income,
capital gains and losses, other income and deductions, computation of taxable income and tax administration.
Pre- NONE
Course Schedule Lecture: M-Th, 11:30-1:00; 2:30-4:00
requisites
Student Outcomes and Relationship to Program Educational Objectives
Program Educational Objectives (based on the
Program/Student Outcomes (based on the program CMO) program CMO)
1 2 3 4 5 6 7 8 9 10
The students should:
a.
Perform the basic functions of management such as planning, organizing, staffing, x x x
directing and controlling.
Apply the basic concepts that underlie each of the functional areas of business x x
(marketing, finance, human resources management, production and operations
b.
management, information technology, and strategic management) and employ these
concepts in various business situations.
c.
Select the proper decision making tools to critically, analytically and creatively solve x x
problems and drive results.
d.
Express oneself clearly and communicate effectively with stakeholders both in oral and x x
written forms.
e.
Apply information and communication technology (ICT) skills as required by the x
business environment.

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 f. Work effectively with other stakeholder and manage conflict in the workplace. x
g. Plan and implement business related activities. x x x
h. Demonstrate corporate citizenship and social responsibility. x
i. Exercise high personal moral and ethical standards. x
Course Outcomes and Relationship to Student Outcomes
Program Outcomes Addressed by the Course Program Outcomes Code
After completing this course, the students must be able to: a b c d e f g h i
1. Explain the sources, nature and purpose of taxation
E D
2. Apply the basic principles and policies of Philippine Income Tax Law.
E D
3. Describe the general structure of the Philippine Income Taxation system.
E E E I E
4. Explain and contrast the manner in which different entities are taxed.
D E D D
*Level : I-Introductory E- Enabling D-Demonstrative
COURSE COVERAGE
No. of Hours Teaching and Outcomes-based
Intended Learning
Topic Learning Activities Resources Needed Assessment
Lec Lab Outcomes (ILO)
(TLA) (OBA)
After the completion of the I. Gender and Development Interactive Discussion Brochure, Magazines, Brainstorming,
lecture, students should Articles (Magna Carta Group
be able to: for Women) Presentation
1. Understand gender as an
academic field of study.
2. Recognize the
intersections between
1.5
gender and other social
cultural identities.
3. Articulate connections
between national issues
and their relationship to
women’s experiences.

II. Orientation/Overview of the Textbooks

1.5 Course Magazines
Journals

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 After the completion of the III. Introduction and overview Lecture & Discussion Exercises Written exercises
chapter, students should Graphic organizers questionnaire, Quizzes
be able to: History/origin of Taxes ballpens, tax table
1. Explain and discuss
the introduction, Introduction to Internal
overview, history and Revenue Taxes
9 origin of taxes
2. Understand the Sources of Revenue from
introduction of Internal Revenue Tax
revenue taxes.
3. Identify the sources of
revenue & revenue
tax
After the completion of the VI. Transfer Taxes and Basic Lecture Textbooks Written Exercises
chapter, students should Succession Discussion Tax tables Quizzes
be able to: Problem solving Calculator
1. Analyze the transfer Nature of Transfer Taxes
taxes and classify the
basic succession Basis of Estate Tax
6
2. Determine the nature
of transfer taxes and Basis of Succession
the basis of estate tax
3. Calculate and solve
the value/amount of
estate tax
After the completion of the V. Estate Tax Lecture Textbooks Case Study
chapter, students should Class Discussions Tax tables
be able to: Calculator
1. Define estate tax
6
2. Identify all factors
affecting estate tax
3. Calculate and solve
the value of estate tax
After the completion of the VI. Donor's Tax Lecture Textbooks Essay
chapter, students should Class Discussions Tax Tables Case study
be able to: Nature, Kinds, Characteristics Calculator Written Exam
6
1. Explain what donor’s and Essentials
tax is.
2. Identify and classify

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 the nature, kinds,
characteristics and
essentials of donor’s
tax
After the completion of the VII. Business Taxes Class Discussion Textbooks Quizzes
chapter, students should Calculator Homework
be able to: The VAT Reform Law Research
1. Explain business
6 taxes.
2. Discover the
Expanded Vat Reform
Law and give an
opinion on this law.
After the completion of the VIII. Expanded Value-Added Class Discussion Textbooks Case Study
chapter, students should Tax Calculator Essay
be able to:
1. Explain what value Special VAT Problems and
added tax is. Cases
6 2. Calculate and find the
amount of VAT
3. Analyze and discuss
special vat problems
and compare/relate it
to the given cases.
After the completion of the IX. Percentage Taxes Class Discussion Textbooks Case study
chapter, students should Calculator Practical test
be able to: Excise Taxes
6 1. Explain, Define and
Solve percentage, Local Taxes
excise, local and
documentary stamp Documentary Stamp Tax
tax.
COURSE REQUIREMENTS

Suggested Lecture Requirements:

1. Mid-Term Examination
2. Final Examination
3. Quizzes/Seat works/Recitations

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 4. Class Reporting/Reaction Paper
5. Assignments
6. Class or Group Project (Term Paper/Project Design/Case Study/Feasibility Study/Culminating Activity/Portfolio)
7. Class Attendance

Suggested Laboratory Requirements:

1. Laboratory Reports
2. Individual Performance
3. Quizzes
4. Mid-Term Examination
5. Final Examination
6. Attendance

*All exams must follow a Table of Specifications (TOS) and Rubrics for evaluation of student’ performance or projects.

GRADING SYSTEM
A. Grading system for 2 units lecture and 1 unit laboratory (i.e. DCIT 21; 3 units; Lec - 2 hrs & Lab - 3 hrs)
Lecture – 60%
Laboratory – 40%

B. Grading system for 1 unit lecture and 2 units laboratory (i.e. DCIT 22; 3 units; Lec -1 hr & Lab - 6 hrs)
Lecture – 40%
Laboratory – 60%

C. Grading system for 2 units lecture and 3 units laboratory (i.e. ELEX 50; 5 units; Lec – 2 hrs & Lab – 9 hrs)
Lecture – 30%
Laboratory – 70%

STANDARD TRANSMUTATION TABLE FOR ALL COURSES

96.7 – 100.0 1.00

93.4 – 96.6 1.25
90.1 - 93.30 1.50
86.7 – 90.0 1.75
83.4 – 86.6 2.00
80.1 – 83.3 2.25
76.7 – 80.0 2.50
73.4 – 76.6 2.75
70.00 – 73.3 3.00

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 50.0-69.9 4.00
Below 50 5.00
INC Passed the course but lack some requirements.
Dropped If unexcused absence is at least 20% of the Total Class Hours.
Total Class Hours/Semester: (3 unit Lec – 54 hrs; 2 unit Lec – 36 hrs)
(1 unit Lab – 54 hrs; 2 units Lab – 108 hrs; 3 units Lab – 162 hrs)

CLASS POLICIES
A. Attendance
Students are not allowed to have 20% or more unexcused absences of the total class hours; otherwise, they will be graded as “DROPPED”.

B. Classroom Decorum
Students are required to:
1. wear identification cards and the prescribed uniform at all times;
2. turn off or put in silent mode cellular phones during class hours;
3. clean the classroom before and after classes;
4. avoid unnecessary noise that might disturb other classes;
5. practice good manners and right conduct at all times;
6. practice gender sensitivity and awareness inside the classroom; and
7. come to class on time.

C. Examination/ Evaluation
1. Quizzes may be announced or unannounced.
2. Mid-term and Final Examinations are scheduled.
3. Cheating is strictly prohibited. A student who is caught cheating will be given a score of ”0” for the first offense. For the second offense, the
student will be automatically given a failing grade in the subject.
4. Students who will miss a mid-term or final examination, a laboratory exercise or a class project may be excused and allowed to take a special
exam, conduct a laboratory exercise or pass a class project for any of the following reasons:
a. participation in a University/College-approved field trip or activity;
b. due to illness or death in the family; and
c. due to force majeure or natural calamities.

REFERENCES & SUPPLEMENTARY READINGS

References:

A. Reference Books (must be found in the Library or Reading Room)

Transfer and Business Taxation,Edwin Valencia/Gregorio Roxas

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Income Taxation Books, Ma. Perpetua Arcilla-Serapio
RESA reviewer handouts and practice sets

REVISION HISTORY
Revision
Date of Revision Date of Implementation Highlights of Revision
Number

Prepared by: Evaluated by: Approved:

Juvie B. Abad Dr. Elizabeth R. Dumlao Dr. Jose P. Lisama

Instructor I
CP # 0906 574 1667
E-mail Address: joyeeboie@gmail.com
Consultation Schedule:T/Th: 8:00-9:00
Date Prepared: March 3, 2019
Chairperson Campus Administrator
Department of Management Studies College/Campus: Cavite State University – CCAT
E-mail Address: bethchanel24@yahoo.com Campus
Date Evaluated:_________________________ Date Approved: ________________________

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