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OBTL Plan
FAR 0 – FINANCIAL ACCOUNTING AND REPORTING WITH CONCEPTUAL FRAMEWORK AND ACCOUNTING STANDARDS
Republic of the Philippines
TARLAC STATE UNIVERSITY
Office of the Vice President for Academic Affairs
College of Business and Accountancy
Entrepreneurship Department
VISION
Tarlac State University is envisioned to be a premier university in Asia and the Pacific.
Tarlac State University commits to promote and sustain the offering of quality and programs in higher and advanced education ensuring equitable access to education for people
empowerment, professional development, and global competitiveness.
MISSION
Towards this end, TSU shall:
1. Provide high quality instruction trough qualified, competent and adequately trained faculty members and support staff.
2. Be a premier research institution by enhancing research undertakings in the fields of technology and sciences and strengthening collaboration with local and
international institutions.
3. Be a champion in community development by strengthening partnership with public and private organizations and individuals.
CORE VALUES
Form No.: TSU-VPA-SF-55
E - xcellence
Q - uality
U - nity
I - ntegrity
T - rust in God, Transparency & True Commitment
Y - earning for Global Competitiveness
Revision No.: 00
Effectivity Date: May 19, 2020
Page 1 of 8
OBTL Plan
FAR 0 – FINANCIAL ACCOUNTING AND REPORTING WITH CONCEPTUAL FRAMEWORK AND ACCOUNTING STANDARDS
Course Name
Course Credits
Course Description
Contact Hours/ week
Prerequisite
Course Outcomes
Ge. Elec. 2 Technopreneurship
3
This course aims to enable the students to recognize and assess technology- based entrepreneurship in their related organization and to evaluate entrepreneurial processes in
the technological age.
Topics include Review on Entrepreneurship; Introduction to Technopreneurship; Creativity and Innovation and New Technological Products Development; Intellectial Property;
Digital Marketing and E-commerce; Web 4.0 and Cryptocurrency; Corporate Social Responsibility; and Cashless Transactions
3
None
After completing this course, STUDENTS MUST HAVE DEMONSTRATED:
1. Identify and expound the concept, principles, and theories of entrepreneurship.
2. Conduct a thorough analysis of Philippine business landscape and laws protecting SMEs.
3. Identify and categorize different technology-based enterprise as to cyberpreneurship, technopreneurship, and net-preneurship.
4. Compare and contrast different high technology industries.
5. Develop a business idea on which modern creativity is being highlighted.
6. Conduct a proper assessment of community-based techno-enterprise.
7. Discuss managerial functions and concepts in a technology-based business.
8. Explain and discuss the general concept of business marketing and its application to technopreneurship.
9. Create and conduct a value proposition analysis of selected technology-based products.
10. Explain the concepts and laws on intellectual property.
11. Conduct a thorough analysis on the current CSR issues in the corporate world.
12. Explain the importance and usage of network money, cryptocurrency, and bitcoin.
COURSE OUTLINE AND TIMEFRAME
Week
Week
Week
Week
Week
Week
Week
Week
1-4
5-7
8
9
10-`14
15-16
17
18
Course Content/Subject Matter
A. Review on Entrepreneurship and Basic Concepts of Technopreneurship
B. Creativity and Innovation and NTPD
C. Intellectual Property
D. Midterm Exam
E. Digital Marketing and E-commerce
F. Web 4.0 and Cryptocurrency
G. Cashless Transactions and Corporate Social Responsibility
H. Final Exam
Form No.: TSU-VPA-SF-55
Revision No.: 00
Effectivity Date: May 19, 2020
Page 2 of 8
OBTL Plan
FAR 0 – FINANCIAL ACCOUNTING AND REPORTING WITH CONCEPTUAL FRAMEWORK AND ACCOUNTING STANDARDS
Alignment of Course Outcomes with Summative Assessment Tasks
Course Objectives
Summative Assessment Task
Details
Identify and expound the concept, principles, and theories of
entrepreneurship.
Attendance
Attendance is measured by the registration or signing -in of the students to the online
class.
Conduct a thorough analysis of Philippine business landscape
and laws protecting SMEs.
Identify and categorize different technology-based enterprise as to
cyberpreneurship, technopreneurship, and net-preneurship.
Compare and contrast different high technology industries.
Recitation and question and answer
during Lecture
Oral Exercises
Formative and Summative Examinations
Develop a business idea on which modern creativity is being
highlighted.
Conduct a proper assessment of community-based technoenterprise.
Discuss managerial functions and concepts in a technology-based
business.
To measure the attentiveness of the students while listening to the discussion of the
teacher online, poll questions will be flashed to the screen. The questions shall be
answered by the students to know if they are actually listening or not. This can be done
usually under synchronous learning.
Oral Exercises can be done on a scheduled basis or by surprise relating to topic at hand or
topic to be discussed as diagnostic assessment for student before discussion.
Formative examinations will be conducted per topic or group of related topics. While
summative examinations are divided into two, midterm examination and final term
examination. It can be done either through the traditional proctored pen and paper test (if
permitted by circumstances) or automated examinations with the use of technology or
electronic media websites and various application for test measurements (if face to face is
not allowed). To achieve the outcomes expected from the accounting graduates, the
formative and summative assessments can be done in multiple choice questions, true or
false, essay, problem solving, working papers or reports, and the likes.
Explain and discuss the general concept of business marketing
and its application to technopreneurship.
Create and conduct a value proposition analysis of selected
technology-based products.
Explain the concepts and laws on intellectual property.
Conduct a thorough analysis on the current CSR issues in the
corporate world.
Form No.: TSU-VPA-SF-55
Revision No.: 00
Effectivity Date: May 19, 2020
Page 3 of 8
OBTL Plan
FAR 0 – FINANCIAL ACCOUNTING AND REPORTING WITH CONCEPTUAL FRAMEWORK AND ACCOUNTING STANDARDS
Explain the importance and usage of network money,
cryptocurrency, and bitcoin.
LEARNING PLAN
Desired Learning Outcomes (DLOs)
1. Identify and expound the concept,
principles, and theories of
entrepreneurship.
2. Conduct a thorough analysis of
Philippine business landscape and
laws protecting SMEs.
3.
Identify and categorize different
technology-based enterprise as to
cyberpreneurship, technopreneurship,
and net-preneurship.
Flexible Teaching and
Learning Activities
(FTLAs)
Review on Entrepreneurship and Basic Faisal
Hoque, Use of online lecture
Concepts of Technopreneurship
The power of (Slides, Videos and
Converge
Online discussion)
Course Content/Subject Matter





What is Entrepreneurship
Philippine business landscape
Entrepreneurship and Technopreneurship
discussed
Cyberpreneurship
High Technology Industry
4. Compare and contrast different high
technology industries.
Form No.: TSU-VPA-SF-55
Revision No.: 00
Textbook/
References
Assessment of
Tasks (ATs)
Resource
Materials
Time
Table
Attendance
Internet
connection
Week 1-4
Discussion
Josiah
Go, Use of poll questioning Oral Exercises
Fundamentals of during
lecture
Marketing
discussion
Formative
Examinations
Geronimo
Use of scheduled and
Dango,
unannounced
oral Summative
Entrepreneurs:
exercises
Examinations
Winning
the
Future
Use of case study and
related articles
Dean Pax Lapid,
Effectivity Date: May 19, 2020
Electronic device
LMS
(MS
Teams,
Zoom, Facebook,
etc.)
Printed Module
Video Links
Slides
Page 4 of 8
OBTL Plan
FAR 0 – FINANCIAL ACCOUNTING AND REPORTING WITH CONCEPTUAL FRAMEWORK AND ACCOUNTING STANDARDS
Ping Sotto, Go
Negosyo
1. Develop a business idea on which
modern creativity is being highlighted.
2.
3.
1.
Conduct a proper assessment of
community-based techno-enterprise.
Discuss managerial functions and
concepts in a technology-based
business.
Explain the concepts and laws on
intellectual property.
Creativity and Innovation and NTPD







Intellectual Property




Form No.: TSU-VPA-SF-55
Creativity processes and techniques
Innovation
Creativity strategies
New Product Development (NPD)
Market and Customer
Environmental scanning
SWOC Analysis
IP protection
Copyright, Patent, Trademark
Business contracts
Legal issues
Revision No.: 00
Use of work exercises
such as theoretical
application
Faisal
Hoque, Use of online lecture Attendance
The power of (Slides, Videos and
Converge
Online discussion)
Discussion
Josiah
Go, Use of poll questioning Oral Exercises
Fundamentals of during
lecture
Marketing
discussion
Formative
Examinations
Geronimo
Use of scheduled and
Dango,
unannounced
oral Summative
Entrepreneurs:
exercises
Examinations
Winning
the
Future
Use of case study and
related articles
Dean Pax Lapid,
Ping Sotto, Go Use of work exercises
Negosyo
such as theoretical
application
Faisal
Hoque, Use of online lecture Attendance
The power of (Slides, Videos and
Converge
Online discussion)
Discussion
Josiah
Go, Use of poll questioning Oral Exercises
Fundamentals of during
lecture
Marketing
discussion
Formative
Examinations
Geronimo
Use of scheduled and
Dango,
unannounced
oral Summative
Entrepreneurs:
exercises
Examinations
Winning
the
Future
Use of case study and
related articles
Dean Pax Lapid,
Effectivity Date: May 19, 2020
Case Study and
related articles
Internet
Week 5-7
connection
Electronic device
LMS
(MS
Teams,
Zoom, Facebook,
etc.)
Printed Module
Video Links
Slides
Case Study and
related articles
Internet
Week 8
connection
Electronic device
LMS
(MS
Teams,
Zoom, Facebook,
etc.)
Printed Module
Video Links
Slides
Page 5 of 8
OBTL Plan
FAR 0 – FINANCIAL ACCOUNTING AND REPORTING WITH CONCEPTUAL FRAMEWORK AND ACCOUNTING STANDARDS
Ping Sotto, Go
Negosyo
1. Explain and discuss the general
concept of business marketing and its
application to technopreneurship.
2.
Create and conduct a value
proposition analysis of selected
technology-based products.
1. Conduct a thorough analysis on the
current CSR issues in the corporate
world.
2. Explain the importance and usage of
network money, cryptocurrency, and
bitcoin.
Form No.: TSU-VPA-SF-55
Use of work exercises
such as theoretical
application
MIDTERM EXAMINATION
Digital Marketing and E-commerce
Faisal
Hoque, Use of online lecture Attendance
The power of (Slides, Videos and
 Internet Marketing mix
Converge
Online discussion)
Discussion


Competitive advantage
Value proposition in the internet
Web 4.0 and Cryptocurrency and CSR





CSR
Network money
Cryptocurrency
Bitcoin
Cashless transactions
Revision No.: 00
Josiah
Go, Use of poll questioning Oral Exercises
Fundamentals of during
lecture
Marketing
discussion
Formative
Examinations
Geronimo
Use of scheduled and
Dango,
unannounced
oral Summative
Entrepreneurs:
exercises
Examinations
Winning
the
Future
Use of case study and
related articles
Dean Pax Lapid,
Ping Sotto, Go Use of work exercises
Negosyo
such as theoretical
application
Faisal
Hoque, Use of online lecture Attendance
The power of (Slides, Videos and
Converge
Online discussion)
Discussion
Josiah
Go, Use of poll questioning Oral Exercises
Fundamentals of during
lecture
Marketing
discussion
Formative
Examinations
Geronimo
Use of scheduled and
Dango,
unannounced
oral Summative
Entrepreneurs:
exercises
Examinations
Winning
the
Future
Use of case study and
related articles
Effectivity Date: May 19, 2020
Case Study and
related articles
Internet
connection
Week 9
Week 1013
Electronic device
LMS
(MS
Teams,
Zoom, Facebook,
etc.)
Printed Module
Video Links
Slides
Case Study and
related articles
Internet
Week 14connection
17
Electronic device
LMS
(MS
Teams,
Zoom, Facebook,
etc.)
Printed Module
Video Links
Page 6 of 8
OBTL Plan
FAR 0 – FINANCIAL ACCOUNTING AND REPORTING WITH CONCEPTUAL FRAMEWORK AND ACCOUNTING STANDARDS
Dean Pax Lapid,
Ping Sotto, Go Use of work exercises
Negosyo
such as theoretical
application
FINAL TERM EXAMINATION
Suggested Readings and
References
Course
Requirements
Grading System
Weight
Grade
Equivalence
Attendance, Poll Questioning and Oral Exercises
20%
1.00
98-100 %
Formative Examinations/ researches
30%
1.50
Summative Examinations
50%
100%
Credit Grade (Final Grade) = (Midterm Grade + Final Term
Grade) / 2
Policies
Form No.: TSU-VPA-SF-55
Case Study and
related articles
Week 18
Faisal Hoque, The power of Converge
Josiah Go, Fundamentals of Marketing
Geronimo Dango, Entrepreneurs: Winning the Future
Dean Pax Lapid, Ping Sotto, Go Negosyo
STUDENT PERFORMANCE EVALUATION
TOTAL
Slides
Description
Remarks
Grade
Equivalence
Description
Remarks
Excellent
Passed
3.00
75%
Passing
Passed
92-94
Very Good
Passed
4.00
71-74%
C. Failure
C. Failure
1.75
89-91
Very Good
Passed
5.00
Failed
Failure
Failed
2.00
86-89
Good
Passed
DRP
Dropped
Dropped
Dropped
2.25
83-85
Good
Passed
INC
Incomplete
Incomplete
Incomplete
2.50
2.75
80-81
78-79
Good
Satisfactory
Passed
Passed
UD
Unofficially
Dropped
Failure
Failed
Online/ Flexible Teaching and Learning:
1. Microsoft Teams will be used as the primary platform in every class; thus, all students are advised to download and install the aforementioned application. Just go to
office.com. and login using your @student.tsu.edu.ph account, choose Teams from the list of applications, from there your enrolled subjects will appear;
2. To uphold delivery of quality instruction, the class may also use added online platforms and applications like Zoom Cloud Meeting, FB Messenger, Telegram and the
like.
3. There are specific periods or schedules wherein synchronous learning shall be required. The student shall be ready as such to attend the said scheduled meeting and
make the necessary adjustments to be able to attend and be present.
Revision No.: 00
Effectivity Date: May 19, 2020
Page 7 of 8
OBTL Plan
FAR 0 – FINANCIAL ACCOUNTING AND REPORTING WITH CONCEPTUAL FRAMEWORK AND ACCOUNTING STANDARDS
4. Plagiarism in case of copyrighted articles is strictly prohibited and direct copying of classmates work will be sanctioned by not accumulating any points, both on the
part of the two or more parties involved.
5. Required output such as the researches and cases study for work exercises shall be submitted on the scheduled time stipulated or announced by the instructor in
charge. Failure to do so will render your portfolio non admissible for grading purposes.
Course Title:
AY/Term of Effectively:
AY: 2020-2021
1st SEMESTER
Prepared by:
Reviewed by:
MR. ALDREX GONZALES-LAXAMANA
Faculty
DR. LIMUEL P.PAVICO
Chairperson
Recommending Approval:
DR. JHONEL C. PANLILIO, CPA
Dean
Approved:
DR. ERWIN P. LACANLALE
Vice President for Academic Affairs
Form No.: TSU-VPA-SF-55
Revision No.: 00
Effectivity Date: May 19, 2020
Page 8 of 8
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