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