This course deals with principles of ethical behavior in modern society at the level of the person, society, and in interaction with the environment and other shared resources. Morality pertains to the standards of right and wrong that an individual originally picks up from the community. The course also teaches students to make moral decisions by using dominant moral frameworks and by applying a seven-step moral reasoning model to analyze and solve moral dilemmas. The course is organized according to the three (3) main elements of the moral experience: (a) agent, including context-cultural, communal, and environmental; (b) the act, and (c) reason or framework (for the act). This course includes a mandatory topic on taxation. The course will be delivered through online means in a flipped-classroom approach in two modes – synchronous mode and asynchronous mode. In asynchronous mode, students are to engage in the online learning space (MOODLE) with the contents they are expected to learn. In synchronous mode, video conference classes (Google Meet) will be conducted to discuss and engage deeper into the course contents, as well as present assessments and provide feedback.