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2nd sem Semis - Berja - AL-and-LD- Interm. Acc.

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Colegio de San
Gabriel Arcangel, Inc.
Founded 1993
Area E, Sapang Palay, City of San Jose del Monte, Bulacan, Philippines
Recognized by the Government: DepEd, TESDA and CHED; PACUCOA Level II Accredited
Call and/or Text: 0915 532 2643/ Telefax No: (044) 760 0301 / (044)760 0397
READING REPORT in _______AE15 - Intermediate Accounting 1 __________
Date: ___________________________
(Course Code & Description)
The title of the book/ article I have read is: Intermediate Accounting: Principles and Analysis
AUTHOR’S LOGIC: The author is conveying the message/idea of:
Example: “Green” branding of businesses has gone too far and no longer carries the same sort of impact it once did.
Today, so many people are concerned with the environment that many businesses try to represent themselves as
being “green.” They want to have a reputation for being environmentally conscious.
The book follows a traditional approach to introducing financial accounting to students. It
consists of the accounting equation, the rules of debit and credit, adjusting and closing entries, and
the worksheet approach to preparing financial statements. The chapter regarding inventory is
thorough, but the chapter regarding accounting information systems is outdated. The authors
should introduce the concept of Excel spreadsheets to students at this early stage so that they can
understand their importance in accounting and be prepared to learn in future classes. The managerial
accounting chapters focus on manufacturing companies. At the end of each chapter, the
authors apply the concepts to students’ daily lives through the use of a clear example. Advanced
topics such as activity-based costing are discussed in appendices to provide extra study for the
exceptional student at this stage of accounting. Due to extra visual aids and illustrations, the
emphasis on journal entries is not as obvious in this edition compared to previous ones. Students
still learn all of the appropriate journal entries, but in a less intimidating manner
STUDENT’S LOGIC: Provides learners with an opportunity to reflect and think about how they actually solve
problems and how a particular set of problem solving strategies is appropriate for achieving their goal. What is to be
accomplished/learned?
Example: In support of the Supermarket “Green” initiatives, I bring my own shopping bags for grocery shopping and
say no to plastic bags.
______this book is very useful to students who have never studied accounting and is a good
introduction to students continuing to Intermediate Accounting classes. It does not, however,
provide a strong managerial accounting perspective. It is appropriate for instructors who have
never taught an introductory course before and for those who prefer a traditional financial accounting and
double-entry approach to accounting. There are several books on the market with
similar perspectives. This book is distinguished by its additional emphasis on ethics, critical
thinking, and technology. This highly readable book would be useful to students in community
VISION:
GOD
– VIR ENIM
DEI.“A leading
transformational
leadership
institution
a unique Gabrielian
colleges,MAN
and OF
some
four-year
universities
where
the instructor wants
to emphasize
thewith
technical
Culture
of
Discipline,
Socially
Responsible,
Interdependent,
Functionally
Productive,
Godly
Individuals and
aspects of accounting.
reaching
the marginalized to thrive in the global community.
_________________
In aligning to the Vision and Mission of the College, I can apply what I have learned from my readings by:
Example: Being more aware about eco-friendly practices you can adopt at home so that we can make a positive difference as socially
responsible graduates.
Students will also learn how periodic and perpetual inventory systems work, how to record/report/
control various assets and liabilities, how to do bank reconciliations, and how to analyze financial
statements. It also distinguishes the features of manual versus computerized accounting systems,
and provides a checklist for an accounting software
purchase.___________________________________________________________________________________
______
Prepared by:
________Roselyn B. Berja____________
Student
_________Rodel Cahilig_________
Professor/Instructor
Colegio de San Gabriel Arcangel, Inc.
Founded 1993
Area E, Sapang Palay, City of San Jose del Monte, Bulacan, Philippines
Recognized by the Government: DepEd, TESDA and CHED; PACUCOA Level II Accredited
Call and/or Text: 0915 532 2643/ Telefax No: (044) 760 0301 / (044)760 0397
LEARNING DIARY in ________ AE15 - Intermediate Accounting 1 ____________
Date: ___________________________
(Course Code & Description)
I learned in our prayer that We should always be grateful every day for all the blessing that God given to us,
always choose to see the brighter side of our life. Always seek and put God first in every action and plan that
we’re about to take.________________________________________________
_________________________________________________________________________________________
My action today is to _____________________________________________________________________
do all activities and assignments that our Prof. assigned to me to asses myself if I learned something in the
discussion of our Prof.
In our lessons for today, I have learned about:
Keep on going, it is normal to have breakdowns, problem but we should keep in our mind breakdowns
will not pay your school fees, problems will not pay your bills, so keep going
I also learned that we should not lose hope. Keep pursuing our dreams whatever problems that will
came to our life
I also learned some tips on how we can be more focus to our online class.
I also learned how important the time management
I learned that we should be productive whatever situation we in right now.
I will memorize the above learning points, explain them in my own words, and apply them in our activities.
MAN OF GOD – VIR ENIM DEI.“A
leading transformational leadership institution with a unique Gabrielian Culture
of Discipline, Socially Responsible, Interdependent, Functionally Productive, Godly Individuals and reaching
the marginalized to thrive in the global community.
I can connect my learning today with the vision and mission of our school by:
I can connect my learning today with the vision and mission that as a students or a college student to be exact
we should be responsible and courageous enough to face the fact that we are no longer a child, we have
responsibility and as we grow older our responsibility will grow too, we became more busy, we should know
how balance our time, how to treasure it. We also know how to fight despite of the breakdown that you have
facing, because those breakdowns will not pay for your tuition and expenses. Be productive.
______________________________________________________________________
Prepared by:
_________Roselyn B. Berja___________
Student
________Rodel Cahilig____________
Professor/ Instructor
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