Bachelor of Science in Accountancy

Curriculum

The BS Accountancy curriculum consists of 160 units of course work which can be completed in four years or eight semesters.

Foundation Courses (16 units)

The foundation courses deal with  principles in economics, mathematics, statistics, and information technology that are essential to the study and practice of accounting.

CODE

TITLE

DESCRIPTION

UNITS

Econ 11

Introductory Economics

Basic principles, economic institutions; the national economy in a development setting.

3 units

Econ 101

Macroeconomics

National income, employment, savings and investment; simple dynamic models

3 units

Econ 102

Microeconomics

Behavior of the consumer, the firm, the industry; allocation of resources

3 units

Math 50

Applied Calculus

Limits; continuity; derivatives of algebraic, exponential, and logarithmic functions; applications of derivatives; related rates; differentials; extrema of functions; indeterminate forms; curve sketching; optimization; indefinite integrals; definite integrals; differential equations and their applications.

4 units

Stat 102

Statistical Methods in Research

Types of research; research methodologies; levels of measurement; data collection, organization, presentation and description; estimation; hypothesis testing; correlation analysis; linear regression analysis.

3 units

Core Courses (54 units)

The core courses encompass the fundamental technical proficiencies needed by a professional accountant, including financial accounting and reporting, taxation, and business law.

CODE

TITLE

DESCRIPTION

UNITS

BA 99.1

Fundamental Accounting Theory and Practice I

Fundamental accounting theory and terminology with reference to accounting practice and management's use of accounting data

3 units

BA 99.2

Fundamental Accounting Theory and Practice II

Fundamental accounting theory and terminology with reference to accounting practice and management's use of accounting data

3 units

BA 114.1

Accounting Theory and Practice I

Accounting theory and problems in the application of the relevant financial reporting framework and accounting standards relating to the nature and composition of asset accounts, initial recognition, measurement, and presentation in the financial statements

6 units

BA 114.2

Accounting Theory and Practice II

Application of relevant accounting standards relating to liability and equity accounts, leases, share-based payments, employee benefits, and income taxes

6 units

BA 114.3

Accounting Theory and Practice III

Relevant accounting standards relating to the financial statements and its components, and other financial reporting standards such as PFRS for Small and Medium-sized Entities (PFRS for SMEs) and PFRS for Small Entities (PFRS for SEs)

3 units

BA 127

Tax Accounting I

The application of the income tax and regulations in the determination of the tax liabilities of individuals, estates and trusts, partnerships and corporations

3 units

BA 128

Tax Accounting II

The application of laws and regulations governing estate inheritance and gift, business, and miscellaneous taxes in the determination of tax liabilities

3 units

BA 161

Regulatory Framework For Business Transactions I

Legal doctrines and principles involving various types of business transactions

3 units

BA 162

Regulatory Framework For Business Transactions II

Legal doctrines and principles affecting different forms of business organizations

3 units

BA 164

Regulatory Framework For Business Transactions III

Legal doctrines and principles on banking, commerce, and other business transactions

3 units

BA 167

Regulatory Framework For Business Transactions IV

Legal doctrines and principles encompassing other special laws applicable to commerce and business

3 units

BA 183.1

Introduction to Information Technology

Information technology fundamentals, including operating systems, databases, networks, and computer components, and computer-based productivity tools for recording, summarizing, and analyzing financial and non-financial data

3 units

BA 195.1

Public Accounting Practice I

Internship to provide students with working knowledge in the practice of accountancy

3 units

BA 195.2

Public Accounting Practice II

Internship to provide students with working knowledge in the practice of accountancy

3 units

BA 199.1

Business Research I

Methods and applications of social science research in the field of business and management with emphasis in the preparation of a research proposal that addresses knowledge gaps in business and management

3 units

BA 199.2

Business Research II

Conduct of research in the field of business and management including data collection, analysis, interpretation, and the write up of the research report

3 units

Major Courses (51 units)

These major courses delve deeper into higher accounting concepts, including financial accounting and reporting, business law, auditing, taxation, management services, research, and internship, at a more comprehensive level. These courses equip students with the specialized knowledge and skills required to excel in accounting and related fields, preparing them for careers as Certified Public Accountants (CPAs) or other accounting professionals. Students must earn ninety-six (96) credits from the following major courses.

CODE

TITLE

DESCRIPTION

UNITS

BA 116

Cost Accounting

Principles of cost determination and control; job-order cost, process cost, estimated cost, and standard cost systems; budgetary control; analyses and uses of cost data

6 units

BA 117

Managerial Cost Accounting and Control

Specialized topics in cost accounting for planning and control

3 units

BA 118.1

Advanced Accounting I

Application of advanced accounting concepts to specialized business activities such as partnerships, joint arrangements, corporate liquidation, reorganization, debt restructuring, revenue from contracts with customers, including long-term construction contracts, franchise and consignment, insurance contracts and service concessions

6 units

BA 118.2

Advanced Accounting II

Application of specialized and advanced accounting situations concerning home office and branch accounting, business combinations, foreign currency transactions, translation of foreign currency denominated financial statements and non-profit organizations

6 units

BA 120.1

Audit Theory

Theories involved in the independent examinations of accounts, standards, and procedures; audit programs; preparation of audit reports and internal audit. This course will introduce the basic concepts underlying audit and other assurance services

3 units

BA 120.2

Audit Practice

This course involves critical analysis of simulated cases of accounts in the financial statements that provide the basis for an independent auditor’s opinion

6 units

BA 122

Government Accounting and Auditing: Theory and Practice

An integrated government accounting and auditing course

3 units

BA 141

Business Finance I

Financial management principles for short-and long-range planning

3 units

BA 142

Business Finance II

Long-range planning and management of the long-term financial position of a business organization; recapitalization and liquidation

3 units

BA 145

Investment Management

Investment principles and practices, with special emphasis on security analysis and portfolio management in the Philippine context

3 units

BA 181

Management Science

The use of management science /operations research (MS/OS) in analysis of business problems concerning production, marketing, personnel, and finance

3 units

BA 184

Audit of Computer-based Accounting Systems

Information Technology (IT) related risks, security and control mechanisms and techniques employed to address audit risks, and the use of computers (including Computer Assisted Audit Techniques) on auditing

3 units

BA 187

Operations Management

Principles, procedures and techniques in the design, operation, and improvement of production systems

3 units

Other required courses

BS Accountancy students must also complete 12 General Education courses, the legislated PI 100 course (The Life and Works of Jose Rizal), four Physical Education courses, and two National Service Training Program courses. These diverse courses in the BS in Accountancy curriculum contribute to a well-rounded education. They help students develop not only specialized accounting knowledge but also critical thinking, communication skills, physical well-being, and a sense of social responsibility, which are valuable qualities in both their professional careers and personal lives.