BACHELOR OF SCIENCE in ACCOUNTANCY (BSA)

BACHELOR OF SCIENCE in ACCOUNTANCY (BSA)

Effectivity: SY 2020-2021

Document Code: QR – AAD - 001

Revision No.: V 7

Issue No.: 01

Date Issued: March, 2020

Prepared by:

Dr. Josephine E. Tocloy Consultant, Director, Academic Programs and

Curriculum Development

Reviewed by:

Curriculum Review Committee

Approved by

Dr. Emelin M. Magada, MSCS (DBA) Ed.D VP, Head, Academic Affairs: APCILMDDD

This is a controlled document. Revision of this document should undergo the standard procedure. The original copy of this document is located at the office of the Academic Affairs Department (AAD). The user should secure the latest revision of this document from the AAD office. 1 / 37

Institutional Learning Outcomes (ILOs) Upon successful completion of any academic degree program graduates must be able to:

ILO 1.0 Apply skills in critical thinking, logic, problem solving and decision-making in their respective disciplines; ILO 2.0 Communicate and collaborate effectively to varied audiences; ILO 3.0 Demonstrate an understanding of professional and ethical responsibility; ILO 4.0 Manifest the AMAES core values: integrity, competence, courtesy, team work and professionalism; and ILO 5.0 Recognize the need for, and an ability to engage in life-long learning. ILO 6.0 Generally demonstrate the 21st Century skills and transversal competencies at a higher-order-ability in every life and professional situations for the advancement of mankind and society.

Basic Program Information

Name of Institution Region

Address

Head of Institution Head of College

Program Name CHED Program Status

Program Head Contact Number

E-mail Address 1 E-mail Address 2

Institutional Vision, Mission Statement

Vision:

To be the leader and dominant provider of relevant globally recognized information technology-based education and related services in the

global market, helping its graduates to live happy, fulfilled, professional and personal lives.

Mission:

Provide a holistic, relevant, quality and globally recognized IT-based education in all levels and disciplines. We Aim to produce world-class professionals and leaders responsive to the need of technology International Community: cognizant of the welfare and benefits of others while realizing their potential as productive of society for the honor and glory of God Almighty.




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Program Specification

Program Description The Bachelor of Science in Accountancy program is designed to provide a world-class bachelor’s education in Accountancy

that is not only nationally accredited but also globally competitive and to produce graduates who will be professionally competent, morally upright, and socially responsible contributors to national development. It puts emphasis on a professional accounting study that is long and intensive enough to permit students to gain the professional knowledge required for professional competence. Such professional accounting education consists of: 1) accounting, finance and related knowledge; 2) organizational and business knowledge; and 3) information technology knowledge and competencies. It also prepares students for the CPA licensure examinations.

The curriculum is based on the standards set by the Commission on Higher Education (CMO 27, series of 2017) and is benchmarked against the curricula of leading academic institutions, national and international, offering similar programs. Degree Name

The degree program described herein shall be called Bachelor of Science in Accountancy Nature of the study

This is the program that provides general accounting education to students wanting to pursue a professional career in Accountancy. Further, this is the program this is the program that complies with the latest competency framework for professional accountants issued by the International Federation of Accountants ( IFAC) through their International Education Standards. This qualifies the graduates of this program to take Professional Regulatory Commission – Board of Accountancy (PRC_BOA) and other global professional Accountancy organizations.

As a field of study, Accountancy is a profession that involves providing assurance and audit services statutory financial reporting, tax-related services, management advisory services partnership in management decision making, devisiing planning and performance and control systems and providing expertise in financial reporting and control to assist various stakeholders in making decisions. .

Program Educational Objectives

Graduates of BS Accountancy program participates in various types of employment, development activities, and public discourses, particularly in response to the needs of the communities one serves. In two to five years after graduation, the BS Accountancy alumni shall; PEO 1. Practice the Accountancy Profession to benefit humanity. PEO 2. Promote professionalism and integrity in the field of Accountancy.




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Program Outcomes

Common to the general field of Business and Management:

A graduate of a business or management degree should be able to:

PO1 describe the basic functions of management such as planning, organizing, leading and controlling;

PO2 identify and basic concepts that underlie each of the functional areas of business (marketing, accounting, finance, human resources management, production and operations management, information technology, and strategic management) and employ these concepts in various business situations.

PO3 select the proper decision making tools to critically, analytically, and creatively solve problems and drive results;

PO4 express oneself clearly and communicate effectively with stakeholders both in oral and in written forms:

PO5 apply information and communication technology (ICT) skills as required by the business environment;

PO6 work effectively with others and manage conflict in the workplace:;

PO7 organize and lead group to plan and implement business related activities:;

PO8 demonstrate corporate citizenship and social responsibility; and

PO9 exercise high personal, moral and ethical standards.

Program Outcomes Specific to a BS Accountancy discipline and major:

PO10 resolve business issues and problems with a global and proficiency in the areas of financial accounting and reporting, cost accounting and management, management accounting and control, taxation and accounting information systems;

PO11 conduct Accounting Information System research through independent studies of relevant literature and appropriate use of accounting theory and methodologies;

PO12 employ technology as a business tool in capturing financial and non-financial information, generating reports and making decisions;

PO13 Apply knowledge and skills that will enable them to successfully respond to various types of assessments (including professional licensure and certifications) and

PO14 Confidentially maintain a commitment to good corporate citizenship social responsibility and ethical practice in performing functions as an accountant.




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Career Paths

Common to a horizontal type as defined in CMO 46 s 2012 1. Graduates of colleges participate in various type of employment, development activities, and public discourse, particularly in

response to the needs of the communities one serves.

External Influence

1. CHED (Commission on Higher Education) Memo Order No. 20 series of 2013, General Education Curriculum: Holistic Understanding, Intellectual and Civic Competencies

2. CHED CMO 27 s 2017 Policies, Standards and Guidelines for BS Accountancy

Delivery Mode(s)

Blended Learning Face to Face Online




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Performance Indicators specific to BS Accountancy graduates.

PROGRAM OUTCOME PERFORMANCE INDICATOR

PO10 Resolve business issues and problems with a global and strategic perspective using knowledge and technical proficiency in the areas of financial accounting and reporting, cost accounting and management, management accounting and control, taxation and accounting information systems.

Record financial transactions in compliance with generally accepted accounting and reporting standards sole proprietorships, partnerships, and corporations, government and not-for-profit organizations.

Prepare accounting information Systems reports such as budgets and business plans using appropriate frameworks.

Prepare individual and corporate income tax returns and basic tax planning in compliance with relevant legislation and regulations.

Perform cost-benefit analysis for management decisions.

Design and implement a management control and performance system.

Communicate effectively the results of financial analysis.

PO11 Conduct Accounting Information System research through independent studies of relevant literature and appropriate use of accounting theory and methodologies.

Design a an appropriate research plan

Prepare a critical review of related literature

Analyze results of study and discuss implications and contributions to body of knowledge.

Present findings and conclusions of the study

Communicate effectively the recommendations..

PO12 Employ technology as a business tool in capturing financial and non-financial information, generating reports and making decisions.

Customize an accounting software to a particular business entity.

Develop a financial model using a spreadsheet software.

PO13 Apply knowledge and skills that successfully respond to various types of assessments (including professional licensure and certifications)

Perform accounting related work in actual workplace based on preset standards.

PO14 Confidently maintain a commitment to good corporate citizenship, social responsibility and ethical practice in performing functions as accountant.

Promote adherence to legitimate and acceptable ethical objectives of an organization.

Communicate limitations or other constraints that would preclude responsible judgment or successful performance of an activity such as in the practicum or on-the-job




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CURRICULUM MAP SPECIFIC FOR BS ACOUNTANCY

COURSE PROGRAM OUTCOME Code Title PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PO9

I. Basic Courses

MGT 6140 Production Operations Management and TQM P P L P P P L P P

MGT 6370 Strategic Management L P P P P P P P P

II. Core Accounting Education Course

PO1

PO2

PO3

PO4

PO5

PO6

PO7

PO8

PO9

P 10

P11

P12

P13

P14

LAW 6145 Law on Obligations and Contracts L O O P P L O O P P L O O P

LAW 6149 Business Law and Regulations L O O P P L O O P P L O O P

LAW 6254 Regulatory Framework and Legal Issues In Business L O O P P L O O P P L O O P

MGT 6267 Management Science L L P L O L L P L O L L P L

MGT 6265 International Business and Trade L O O L L L O O L L L O O L

RSCH 6258 Accounting Research Method L P P O P L P P O P L P P O

PRACT 6377 Accounting Information System Internship P O L O P P O L O P P O L O

THESIS 6328 Accounting Information System Research L P P O P L P P O P L P P O

CS 6264 Statistical Analysis with Software Application L L P L O L L P L O L L P L

ETHICS 6374

Business Ethics with Social Responsibility and Governance L O O P P L O O P P L O O P

ECON 6142 Managerial Economics L O O L O L O O L O L O O L

ECON 6373 Economic Development L O O L O L O O L O L O O L

ACTG 6141 Financial Accounting and Reporting L O O P L L O O P L L O O P

ACTG 6143 Conceptual Framework and Accounting Standards L O O L L L O O L L L O O L

ACTG 6146 Intermediate Accounting 1 L O O P L L P P O P L P P O

ACTG 6251 Intermediate Accounting 2 L O O P L L L P L O L L P L

ACTG 6257 Intermediate Accounting 3 L O O P L L O O P P L O O P

FMGT 6259 Financial Markets L O O L L L O O L O L O O L

FMGT 6252 Financial Management P O O P L L O O L O L O O L

FMGT 6259 Accounting Information System P O P P O L O O P L L O O P

IT 6256 IT Application Tools in Business L O P L O L O O L L L O O L

ACTG 6144 Cost Accounting and Control L O O P O L O O L L L O O L




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MGT 6147 Strategic Cost Management L O O P O L O O P O O O P O

MGT 6260 Strategic Business Analysis L O O P O L O O P O O O P O

TAX 6253 Business Tax P O O P P P O O P P O O P P

TAX 6148 Income Taxation P O O P P P O O P P O O P P

ACTG6386 Management Accounting P O O P P P O O P P O O P P

III. Cognate / Major Professional Courses

ACTG6480 Auditing and Assurance Principles L O P P L O P P O P P O O O

ACTG6481 Auditing and Assurance Concepts and Application 1 L O P P L O P P O P P O O O

ACTG6488 Auditing and Assurance Concepts and Application 2 L O P P L O P P O P P O O O

ACTG6489 Auditing and Assurance in Specialized Industries L O P P L O P P O P P O O O

ACTG6490 Auditing in a CS Environment L O O P L O O P P O P P P P

ACTG6482 Accounting for Special Transactions L O O P L O O P L O P L L L

ACTG6483 Accounting for Business Combinations L O O P L O O P O O P O O O

ACTG6487 Accounting for Government and Non-Gov’t. Organizations L O O P L O O P O O P O O O

IV Professional Electives

ACTG6497 Updates in Financial Reporting Standards L O O P L O O P O O O P O O

MGT6376 Operations Auditing L P P P L P P P O O P P O O

ACTG6498 Valuation Concepts and Methods L P P P L P P P O O P P O O

ACTG6485 Human Behavior in Organization L O O P L O O P P P O P P P

Legend: L - learned in the course; P - practiced in the course; O - not yet learned/ practiced but the opportunity

Curriculum Mapping can be modified by the Program Head or College Dean




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Third Trimester

SUBJECT AREA CAT. NO. COURSE TITLE LEC UNIT(S) LAB UNIT(S) UNIT(S) PRE-REQUISITES

GE 6108 Philippine Popular Culture ( GE Elective 3) 3 0 3

GE 6300 Life and Work of Rizal (as mandated by law) 3 0 3

MGT 6140A Production Operations Management and TQM 3 0 3

BAFM 6102 Financial Management 3 0 3

ACTG 6141 Financial Accounting and Reporting 3 0 3

PHYED 6101 Physical Fitness 1 2 0 2

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CURRICULUM STRUCTURE

FIRST YEAR ATTENDANCE

First Trimester


GE 6100 Understanding the Self 3 0 3

GE 6103 Living in the IT Era ( GE Elective 1) 3 0 3

GE 6106 Purposive Communication 3 0 3

GE 6114 Mathematics in the Modern World 3 0 3

GE 6107 Ethics 3 0 3

ECON 6142 Managerial Economics 3 0 3

Life-long, Life-wide Learning Program ( 3LP )

18

Second Trimester


GE 6102 The Contemporary World 3 0 3

GE 6115 Art Appreciation 3 0 3

GE 6116 Science, Technology & Society 3 0 3

GE 6104 Gender and Society (GE Elective 2) 3 0 3

GE 6101 Readings in Philippine History 3 0 3

ECON 6152 Economic Development 3 0 3

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Second Trimester


ETHICS 6374 Business Ethics with Social Responsibility 3 0 3

ACTG 6251 Intermediate Accounting 2 3 0 3 ACTG 6146

MGT 6147 Strategic Cost Management 3 0 3 ACTG 6144A

LAW 6149 Business Laws and Regulation 3 0 3 BAMM6201

TAX 6148 Income Taxation 3 0 3 BAMM6201

NSTP 6102 National Service Training Program 2 3 0 3 NSTP 6101

PHYED 6103 Individual/ Dual Sports 2 0 2 PHYED 6102

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Third Trimester


BAMM 6301 International Business and Trade 3 0 3

ACTG 6257 Intermediate Accounting 3 3 0 3

TAX 6253 Business Taxation 3 0 3

IT 6256 IT Application Tools in Business 2 1 3

FMGT 6259 Financial Markets 3 0 3

ACTG 6250 Accounting Information System 2 1 3

PHYED 6200 Team Sports 2 0 2 PHYED 6103

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SECOND YEAR ATTENDANCE

First Trimester


BAMM 6201 Law on Obligations and Contracts 3 0 3

ACTG 6143A Conceptual Framework and Accounting Standards 3 0 3

ACTG 6146 Intermediate Accounting 1 3 0 3 ACTG 6141

ACTG 6144A Cost Accounting and Control System 3 0 3

NSTP 6101 National Service Training Program 1 3 0 3

PHYED 6102 Rhythmic Activities 2 2 0 2 PHYED 6101

Life-long, Life-wide Learning Program ( 3LP ) 17




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THIRD YEAR ATTENDANCE

First Trimester


RSCH 6258 Accounting Research Methods 3 0 3

ACTG 6481 Auditing and Assurance Concepts and Application 1 3 0 3

ACTG 6485 Human Behavior in Organization ( Prof. Elec 2 ) 3 0 3

ACTG 6497 Updates in Financial Reporting Standards ( Prof Elec 1 ) 3 0 3

ACTG 6482 Accounting for Special Transactions 3 0 3

MGT 6376 Operations Auditing ( Prof. Elec 3) 3 0 3

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Second Trimester


MGT 6260 Strategic Business Analysis 3 0 3 MGT 6147

ACTG 6483 Accounting for Business Combinations 3 0 3

ACTG 6488 Auditing and Assurance Concepts and Application 2 3 0 3 ACTG 6481

ACTG 6480 Auditing and Assurance Principles 3 0 3

LAW 6254 Regulatory Framework and Legal Issues in Business 3 0 3

CS 6264 Statistical Analysis with Software Application 2 1 3 IT 6256

Life long, Life wide Learning Program ( 3LP )

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Third Trimester


ACTG 6492 Accountancy Internship (600 hrs ) 6 0 6 Graduating

ACTG 6491 Accountancy Research 3 0 3

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FOURTH YEAR ATTENDANCE

First Trimester


MGT 6370A Strategic Management 3 0 3

ACTG 6489 Auditing and Assurance in Specialized Industries 3 0 3 ACTG 6482

ACTG 6487 Accounting for Government and non- Profit Organizations 3 0 3 ACTG 6483

ACTG 6490 Auditing in a CIS Environment 3 0 3

ACTG 6498 Valuation Concepts and Methods ( Prof.l Elec. 4 ) 3 0 3

MGT 6267 Management Science 3 0 3

18

Total Academic Units 173




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COMPARISON WITH CHED MINIMUM REQUIREMENT

CHED MINIMUM REQUIREMENT

CHED TOPICS CREDIT UNIT(S)

COURSE CODE

COURSE TITLE CREDIT UNIT(S)

I. GENERAL EDUCATION COURSES 36 36

Understanding the Self 3 GE 6100 Understanding the Self 3

Readings in Philippine History 3 GE 6101 Readings in Philippine History 3

The Contemporary World 3 GE 6102 The Contemporary World 3

Mathematics in Modern World 3 GE 6114 Mathematics in Modern World 3

Purposive Communication 3 GE 6106 Purposive Communication 3

Art Appreciation 3 GE 6115 Art Appreciation 3

Science, Technology and Society 3 GE 6116 Science, Technology and Society 3

Ethics 3 GE 6107 Ethics 3

Mandated course Life and Works of Rizal 3 GE 6300 Life and Works of Rizal 3

GE Electives 9 GE6103 Living in the IT Era ( GE Elective 1) 3

GE 6104 Gender and Society (GE Elective 2) 3

GE 6108 Philippine Popular Culture ( GE Elective 3) 3




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COMPARISON WITH CHED MINIMUM REQUIREMENT

CHED MINIMUM REQUIREMENT CHED TOPICS CREDIT Units COURSE CODE CREDIT UNITS

II. BASIC COURSE 6 6

Operations Management 3 MGT 6140 Production Operations

Management 3

Strategic Management 3 MGT6370Strategic Management 3

III. REQUIRED COURSES 81 81

Law on Obligations and Contracts 3

Business Law and Regulations 3

Regulatory Framework and Legal Issues 3

In Business

Management Science 3

International Business and Trade 3

Accounting Research Method 3

Accounting Internship 6

Accounting Research 3

Statistical Analysis with Software 3

Application

Governance, Business Ethics 3

Risk Mgt. and Internal Control

Managerial Economics 3

Economic Development 3

Financial Accounting and Reporting 3

Conceptual Framework and Accounting 3

Standards

Intermediate Accounting 1 3



Financial Markets 3

Law on Obligations and Contracts 3

Business Law and Regulations 3

Regulatory Framework and Legal Issues 3

In Business

Management Science 3

International Business and Trade 3

Accounting Research Method 3

Accounting Internship 6

Accounting Research 3

Statistical Analysis with Software 3

Application

Business Ethics with Social Responsibility 3

Managerial Economics 3

Economic Development 3

Financial Accounting and Reporting 3

Conceptual Framework and Accounting 3

Standards




Financial Markets 3

Financial Management 3




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Financial Management 3

Accounting Information System 3 Accounting Information System 3

IT Application Tools in Business 3 IT Application Tools in Business 3

Cost Accounting and Control 3 Cost Accounting and Control 3

Strategic Cost Management 3 Strategic Cost Management 3

Strategic Business Analysis 3 Strategic Business Analysis 3

Business Tax 3 Business Taxation 3

Income Taxation 3 Income Taxation 3

IV . Professional Courses 24 Auditing and Assurance Principles 3

Auditing and Assurance concepts and Applications 1 3

Auditing and Assurance concepts and Applications 2 3 Auditing and Assurance Specialized Industries 3 Audting in a CIS Environment 3 Auditing for Special Transactions 3 Auditing for Business Combinations 3 Accounting for Government and Non-Profit Organization 3 V Professional Electives 12 12 Updates in Updates in Financial Reporting Standards 3 Prof Elec 1 Updates in Financial Reporting Standards 3

Human Behavior in Organization 3 Prof Elec 2 Human Behavior in Organization 3 Operations Auditing 3 Professional Elec 3 - Operations Auditing 3 Valuation Concepts and Methods 3 Professional Elec 4 Valuation Concepts and Methods 3 Principles and Methods of Teaching Accounting 3

VI. MISCELLANY COURSES (14) (14)

Physical Education (8) Physical Education (8)

NSTP (6) NSTP (6)

TOTAL ACADEMIC UNITS: 159 (14) 159 (14)

TOTAL UNITS REQUIRED (with NSTP/PE): 173 173

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Auditing and Assurance Principles 3

Auditing and Assurance concepts and Applications 1 3

Auditing and Assurance concepts and Applications 2 3 Auditing and Assurance Specialized Industries 3 Auditing in a CIS Environment 3 Auditing for Special Transactions 3 Auditing for Business Combinations 3 Accounting for Government and Non-Profit Organization 3




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List of Free Electives

Course Title Credit Units

FRELEC6300 - Foreign Language 3 lecture

OFAD6101 - Foundation of Shorthand 3 lecture

BKPG 6300 -Bookkeeping 3 lecture

TM6461 - Tourism Marketing 3 lecture

ITE6102 - Computer Programming 3 (2 lec/ 1 lab

BAR6300 – Bartending 3 (2 lec / 1 lab)




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A. GENERAL EDUCATION COURSES

Course Title Understanding the Self Credit Unit(s) 3

Course Code GE 6100 Lecture Unit(s) 3

Pre-requisite None Laboratory Unit(s) 0

Course Description

The course is intended to enable the process of exploration and thereby help students arrive at an understanding of the concepts of

personality, self and identity. The course covers topics on the introduction of major theories of personality – its nature, development and

dynamics as well as those forces and factors that lead to the formation of a self and identity; and the provision of experiential learning so as to

ground these theories and perspectives in students’ concerns and issues relating to their personal self and identity.

Self-discovery exercises and activities, reflection papers and personal journals will be used as the focal point of lectures and class discussions,

thereby providing the foundation and structure for all course learnings. Other learning tools such as personality tests and measures will also be

used.

Course Title Readings in Philippine History Credit Unit(s) 3



Course Description

The course aims to expose students to different facets of Philippine history through the lens of eyewitnesses. Rather than rely on secondary

material such as textbooks, which is the usual approach in teaching Philippine history, different types of primary sources will be used – written

(qualitative and quantitative), oral, visual, audio-visual, digital – covering various aspects of Philippine life (political, economic, social, cultural).

Students are expected to analyze the selected readings contextually and in terms of content (stated and implied). The end goal is to enable

students to understand and appreciate our rich past by deriving insights from those who were actually present at the time of the event.

Contextual analysis considers the following: (i) the historical context of the source (time and place it was written and the situation at the time);

(ii) the author’s background, intent (to the extent discernible), and authority on the subject; and (iii) the source’s relevance and meaning today.

Content analysis, on the other hand, applies appropriate techniques depending on the type of source (written, oral, visual). In the process

students will be asked, for example, to identify the author’s main argument or thesis, compare points of view, identify bias, and evaluate the

author’s claims based on the evidence presented or other available evidence at the time. The course will guide the student through their

reading and analysis of the texts and require them to write reaction essays of varied length and present their ideas in other ways (debate

format, powerpoint presentation, letter to the author of the source, etc.). The instructor may arrange the readings chronologically or

thematically, and start with the present (more familiar) and go back to the earlier periods or vice-versa.




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Course Title The Contemporary World Credit Unit(s) 3



Course Description

The course aims to introduce students to the state of the world today and the new global order. The phenomenon of globalization is examined

from a variety of perspectives as well as its effects on traditional cultures and communities, nations and political institutions, and local, national

and regional economies.

Students will be asked to identify the challenges posed by globalization and consider responses to these challenges as demonstrated by

experiences on the ground. For this purpose, students will produce case studies of communities (in the Philippines and other countries)

experiencing the impact of globalization and their respective responses to issues that arise. There are global civil societies engaged in

advocacies relating to climate and environmental protection, for example, human trafficking across borders, and the application of advances in

science and technology to serve some of the world’s poorest communities, and so on. There are, too, communities that have managed, in

varying degrees of success, to deal with the effects, good and bad, of globalization.

The course will focus on contemporary global conditions from a Filipino perspective primarily and also as a member of the global community.

Through a combination of readings, class discussions, writing and group presentations, the students are expected to formulate an

understanding of globalization that is theoretically informed and rooted in the experiences of communities and nations..

Course Title Mathematics in the Modern World Credit Unit(s) 3



Course Description

The course begins with an introduction to the nature of mathematics as an exploration of patterns (in nature and the environment) and as an

application of inductive and deductive reasoning. By exploring these topics students are encouraged to go beyond the typical understanding of

mathematics as merely a bunch of formulas, but as a source of aesthetics in patterns of nature, for example, and a rich language in itself (and

of science) governed by logic and reasoning.The course then proceeds to survey ways in which mathematics provides a tool for understanding

and dealing with various aspects of present day living, such as managing personal finances, making social choices, appreciating geometric

designs, understanding codes used in data transmission and security, and dividing limited resources fairly. These aspects will provide

opportunities for actually doing mathematics in a broad range of exercises that bring out the various dimensions of mathematics as a way of

knowing and test the students’ understanding and capacity.




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Course Title Purposive Communication Credit Unit(s) 3



Course Description

The five skills of communication (listening, speaking, reading, writing, viewing) are studied and simulated in advanced academic settings, such

as conversing intelligently on a subject of import, reporting on group work and/or assignments, writing and delivering a formal speech, writing

minutes of meetings and similar documents, preparing a research or technical paper, and making an audio-visual or web-based presentation.

In the process, the criteria for effective communication are discussed and used as the basis of peer evaluation of communication exercises in

the class as well as for judging communication techniques used by public officials, educators, industry leaders, churches, and private

individuals. The purpose of these combined activities is to enable students to practice strategies of communication with a clear purpose and

audience in mind, guided by the criteria of effective communication and appropriate language.

Course Title Art Appreciation Credit Unit(s) 3



Course Description

The course aims to provide students the opportunity to observe, participate in, or otherwise experience works of art in order to appreciate their

role and purpose in life. Students will be exposed to various works of art, ranging from the classical art forms to modern art installations,

performance art, indie films, enhanced e-books, and multimedia aesthetics. These works of art will be examined from an aesthetic point of

view and also as reflections or critiques of the societies that produced them. The course will thus build upon and hone the skill of

understanding, critical appreciation, and expression of one’s views.




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Course Title Science, Technology and Society Credit Unit(s) 3



Course Description

The course is designed to enable students to appreciate, in broad terms, the societal impact of developments in science and technology at the

global and national level. This includes a review of the history of science and technology globally – from the prehistoric era all the way to

today’s advances in sciences and technology – and similarly in the Philippines, including science policy. The historical survey, which is

grounded on an understanding of basic science concepts, will examine how these developments have affected the course of human society:

politically, economically, and socially (including culturally).

The second part of the course focuses on current issues arising from the application of science and technology, how such applications relate to

ethical and political decisions in both the public and private sector, and their effects (positive and negative) on society and life in general.

The course entails a variety of readings, group discussions, and research, culminating in a presentation of findings regarding a particular issue.

Course Title Ethics Credit Unit(s) 3



Course Description

The course introduces students to the ethical dimension of human existence at various levels – personal, societal, environmental, and cultural.

The course seeks to answer questions such as, what is ethics?. How is it framed and practiced?, and what is the value to society and the

person?. The first part lays the groundwork – the meaning of ethics – and leads students through the analysis of human experience, linking it to

elements of the ethical dimension. Part one of the course culminates in the students’ ability to translate human experiences into ethical cases.

The second part of the course takes students through the various classical ethical frameworks – utilitarianism, deontological ethics, virtue

ethics, and natural ethics – providing them with the tools by which to articulate and analyze the ethical cases they constructed. These

frameworks also embed sets of values that students’ ability to express their constructed ethical cases in the language and form of particular

ethical frameworks.

The last part guides students through the analysis and evaluation of the strengths and weaknesses of the various ethical frameworks and their

value to human life and society. The end goal is for students to be able to make informed decisions on their constructed ethical cases.

The course will require considerable reading, discussion and writing, as students learn about ethical frameworks, raise questions, reflect

comment upon, and evaluate the frameworks and ethical cases they construct in class.




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Course Title Life and Works of Jose Rizal Credit Unit(s) 3

Course Code GE415 Lecture Unit(s) 3


Course Description

This course provides critical analysis of Dr. Jose Rizal’s life and ideas and includes discussion on the moral, intellectual, and political legacies

of Dr. Jose Rizal, including examination of his life, and analysis of his notable works. Students will be able to understand how the life and

works of Dr. Jose Rizal can serve as a paradigm for the modern Filipino youth.

GE ELECTIVES

Course Title Living in the IT Era (GE Elective 1) Credit Unit(s) 3

Course Code GE6103 Lecture Unit(s) 3


Course Description

This course covers science, culture and ethics of information technology, its influence on modern living and human relationships, and uses for personal, professional, and social advancement.

Course Title Gender and Society (GE Elective 2) Credit Unit(s) 3



Course Description

The course provides an opportunity to the students to understand gender as a social construction, know its role and impact on different facets of societal life.

Course Title Philippine Popular Culture ( GE Elective 3) Credit Unit(s) 3



Course Description

The course covers new forms in art, music and literature arising from opportunities and demands of mass audiences, markets and mass media, and their social, economic and political contexts.




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B. CORE BUSINESS AND MANAGEMENT EDUCATION COURSES (CBMEC)

Course Title Production Operations Management and TQM Credit Unit(s) 3

Course Code MGT6140a Lecture Unit(s) 3


Course Description

This course tackles the nature and importance of production and operations management and with an integration of total quality

management of a business. It discusses productivity, strategy, forecasting process selection, design layout design, design of work

systems, and scheduling, operations analysis and strategic decision making, capacity planning for manufacturing and service companies,

The course includes include the basic element of TQM such as leadership, customer satisfaction, Employee involvement, continuous

process improvement, supplies partnership and performance measures the course also introducing the tools and technique total quality

management.

Course Title Strategic Management Credit Unit(s) 3

Course Code MGT6370A Lecture Unit(s) 3


Course Description

This course introduces the key concepts, tools, and principles of strategy formulation and competitive analysis. It includes the recognition

and analysis of the external and internal environment, in addition to its resources and capabilities in order to chart its long term strategy. It

also includes, comprehensive case analysis to train the student on strategic analysis and strategic decision making.

C. REQUIRED CORE SUBJECTS

Course Title Law on Obligations and Contracts Credit Unit(s) 3

Course Code BAMM 6201 Lecture Unit(s) 3


Course Description

This course gives the student an understanding of the legal concepts and rules governing the law of obligations and contracts and

application of these concepts to practical problems. It involves a discussion of the nature, sources, kinds, and extinguishments of contracts

including defective contracts and other miscellaneous topics relevant to the course.




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Course Title Regulatory Framework and Legal Issues in Business Credit Unit(s) 3

Course Code LAW6254 Lecture Unit(s) 3

Pre-requisite BAMM 6201 Laboratory Unit(s) 0

Course Description

This course covers regulatory framework governing business transactions and business laws including their legal implications. Students will

understand the pertinent legal provisions, general principles, concepts, and underlying philosophy of the laws applicable to commerce and

business.

Course Title Management Science Credit Unit(s) 3

Course Code MGT6267 Lecture Unit(s) 3


Course Description

In this course students will explore and develop skills and techniques to become effective decision makers. The emphasis is on analytical

modeling of business problems from marketing, finance, production, and logistics. Included in the course is a modeling concepts such as

systems dynamics

Course Title International Business and Trade Credit Unit(s) 3

Course Code BAMM 6301 Lecture Unit(s) 3


Course Description

A basic understanding of the global business environment is essential in the students working in their area of expertise. Given the diverse

majors of the students, this course will consist of the basic areas of international business. The course explores the interrelation of

government and business across boarders and the economic dynamics between countries/regions, including a general overview of the

international monetary system, international trade and foreign direct investment. The class also will discuss the strategy of international

business and review a few cases studies that epitomize the issues involved in today’s global world. In general, the major topics of global

business will be discussed to give students a working vocabulary and basic level of knowledge and skills involved in today’s global business.

This course is “macro” in nature in that it will look at international business from a general focus with emphasis on the impact and overriding

theories and will not focus extensively on individual management decisions..

Course Title Business Law and Regulations Credit Unit(s) 3

Course Code LAW6149 Lecture Unit(s) 3

Pre-requisite BAMM 6201 Laboratory Unit(s) 0

Course Description

In this course the student will develop a basic understanding of contract law, agency, and the various government regulations affecting

business. Topics include real estate law ,the law of marketing and anti-trust.and Corporate law.




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Course Title Accounting Research Methods Credit Unit(s) 3

Course Code RSCH6258 Lecture Unit(s) 3


Course Description

This course is intended to serve as an integrative capstone to a professional accounting degree program. This class introduces you to

professional and scientific research in accounting. The course instructs in research methods, issues, research appreciation and evaluation

together with individual practice in planning, conducting, and reporting professional research projects in accounting. The primary emphasis of

the course will be on developing skills for conducting research and comprehending research output in an applied and professional context.

Course Title Accountancy Internship Credit Unit(s) 6

Course Code ACTG6492 Lecture Unit(s) 0

Pre-requisite Graduating Laboratory Unit(s) 0

Course Description

This is a 600 hrs on the job training. The course supports students embarking on their first applied practicum course in preparation for

professional work as business practitioners. The primary instructional strategies used are self-directed learning, self-assessment, peer teaching

and reflective practice. These concepts are woven together using sound instructional design methodology. The course is framed around

carefully considered course goals and specific, achievable learning outcomes that focus on the higher level learning competencies

Course Title Accounting Research Credit Unit(s) 3



Course Description

The accounting theory and research approaches theoretical aspects of the Accounting on the one hand and on the other prepare the students

for making their research project. Specifically this course is focusing on : history and the evolution of accounting theory and practice,

understanding of the most important accounting theories and the relation between accounting and other social sciences, critical thinking,

inductive and deductive approach, empirical research principles, normative, semantically and positive approach in accounting research,

Research methods in Accounting




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Course Title Statistical Analysis with Software Application Credit Unit(s) 3

Course Code CS6264 Lecture Unit(s) 2

Pre-requisite IT6256 Laboratory Unit(s) 1

Course Description

This course is designed for students who are interested in learning the basics of SAS analytic software and its application in data management

and data analyses and expanding their understanding of statistical inferences and modeling.. The focus on the application of SAS in data

management and data analyses (descriptive statistics and selected inferential statistics will be covered). By using examples (data) from

different disciplines, students in this course will get hands-on experience using SAS for data input/import, data management & manipulation,

data report, descriptive statistics, graphics, and inferential statistics. Students will have ample opportunities to practice programming in SAS

and interpreting/making sense of the output/statistics from SAS.

Course Title Business Ethics with Social Responsibility Credit Unit(s) 3

Course Code ETHICS6374 Lecture Unit(s) 3


Course Description

This course informs and stimulates thinking on issues of ethics and social responsibility encountered in business. It intends to prepare

students to recognize and manage ethical and social responsibility issues as they arise, and to help them formulate their own standards of

integrity and professionalism.

Course Title Managerial Economics Credit Unit(s) 3

Course Code ECON6142 Lecture Unit(s) 3


Course Description

Managerial Economics concentrates on the application of the tools of economic analysis in business management decision-making. It

focuses on three areas: theory of the firm, market structure and pricing and role of government in the business economy. The first part will

focus on the concept of profit and wealth maximization as well as alternative objectives of the firm. The second part will deal on price

determination and characteristics of the different markets, e.g., pure competition, monopoly, monopolistic, oligopoly, and will discuss various

pricing practices. Finally, the third part will introduce government intervention and regulation in the market economy. Cases and problem

exercises will be used to complement lectures to enable students to apply the concepts and tools of economic analysis introduced in class.




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Course Title Economic Development Credit Unit(s) 3

Course Code ECON6152 Lecture Unit(s) 3


Course Description

This course focuses on the analysis of development principles, models and strategies and approaches. It also deals on the core values of development, the causes of imperfect development, the various theories and meanings of development and the problems and constraints in the development goals and objectives of a community or a nation. The course will also identify and discuss the characteristics and problems of less developed countries, criteria of growth and development with emphasis on strategies for development, obstacles to economic growth and policies for promoting growth.

Course Title Financial Accounting and Reporting Credit Unit(s) 3



Course Description

This course introduces the nature, functions, scope, and limitations of the broad field of accounting theory. The study deals theoretical accounting framework objectives of financial statements, accounting conventions, and generally accepted accounting principles, standard setting process for accounting practice, national as well as international principles relating to the preparation and presentation of financial statements, impact or effect on the financial statements. The course covers the detailed discussion, appreciation, and application of accounting principles covering the assets, financial and nonfinancial. Emphasis is given on the presentation, interpretation and application of theories of accounting in relation to cash, temporary investments, receivables, inventories, prepayments, long-term investments, property, plant and equipment, intangibles, and other assets, including financial statement presentation and disclosure requirements. The related internal control, ethical issues, and management of assets are also covered. Exposure to computerized system in receivables, inventory, and lapsing schedules is a requirement in this course.

Course Title Conceptual Framework and Accounting Standards Credit Unit(s) 3


Pre-requisite ACTG6141 Laboratory Unit(s) 0

Course Description

In this course students will learn conceptual framework: The (GACAP) Generally Accepted Cost Accounting Principles. The conceptual

framework provides a solid foundation in developing accounting standards. Topics includes cost, cost objective and variability. By studying

the accounting standards, students will learn how a firm prepares how a firm prepares and presents its business income, expenses, assets

and liabilities .in accordance to standards set by the International Accounting Standards Board. (IASB)




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Course Title Intermediate Accounting 1 Credit Unit(s) 3



Course Description

This course includes topics pertaining to the objectives, theory, and practices in engagements providing auditing and other assurance services. Topics include planning, conducting, and reporting, with emphasis on the related professional ethics and standards. Upon completion, students should be able to demonstrate an understanding of the types of professional services, the related professional standards, and the engagement methodology.




This course is a continuation of Intermediate Accounting 1.The emphasis is on leases, bonds, investments, ratio analyses, present value applications, accounting changes, and corrections. Upon completion, students should be able to demonstrate an understanding of the principles involved and display an analytical problem-solving ability for the topics covered. Accounting computer problems involving preparation and completion of spreadsheets are integrated throughout the course.




Course Description

This course is the culmination of the Financial Accounting cluster. It deals with the preparation of the general purpose financial statements in accordance with the generally accepted Philippine standards on Financial reporting. It covers reconstruction of accounts from incomplete records, change from cash basis to accrual basis of accounting changes, correction of errors, discontinued operations and segment reporting.

Course Title Financial Markets Credit Unit(s) 3

Course Code FMGT6259 Lecture Unit(s) 3

Pre-requisite BAFM6102 Laboratory Unit(s) 0

Course Description

In this study students will understand trade financial securities, commodities, and other fungible items of value at low transaction costs and at prices that reflect supply and demand. Securities include stocks and bonds, and commodities include precious metals or agricultural products. The course will establish the key factors that influence the performance of the property sector and valuate how property as an asset class has performed historically and how it compares with other asset classes i.e. in terms of risk, return and correlations. Students will be able to identify the finer points in securing optimal performance by delving in depth into financing options.




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Course Title Introduction Accounting Information System Credit Unit(s) 3



Course Description

Students in this course students will learn the, structure that a business uses to collect, store, manage, process, retrieve and report its

financial data so that it can be used by accountants, consultants, business analysts managers, chief financial officers (CFOs), auditors and

regulatory and tax agencies.

Course Title IT Application Tools in Business Credit Unit(s) 3

Course Code IT6256 Lecture Unit(s) 2


Course Description

This course introduces computer terminology, hardware, and software related to the business environment. The focus of this course is on business productivity software applications and professional behavior in computing, including word processing (as needed), spreadsheets, databases, presentation graphics, business-oriented utilization of the Internet and other applicable tools

Course Title Cost Accounting and Control Credit Unit(s) 3



Course Description

This course introduces the students to managerial and cost accounting with special emphasis on applications to managerial decision making

for strategic purposes. This course also provides the student with the basic conceptual and technical skills needed to manage financial and

strategic control problems facing entrepreneurs. Areas covered include cost behavior, understanding strategy in the context of managing

financial decisions, and the nature of strategic planning and managerial control.

Course Title Strategic Cost Management Credit Unit(s) 3



Course Description

This course introduces the key concepts, tools, and principles of strategy formulation and competitive analysis. It includes the recognition and analysis of the external and internal environment, in addition to its resources and capabilities in order to chart its long term strategy. It also includes, comprehensive case analysis to train the student on strategic analysis and strategic decision making




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Course Title Strategic Business Analysis Credit Unit(s) 3


Pre-requisite MGT6147 Laboratory Unit(s) 0

Course Description

This course introduces to essential business analyst skills. Focus is on using a holistic approach to the investigation and improvement of

business situations with a view to developing effective, feasible business solutions. Practical sessions use real-life case studies to practice

learning.

Course Title Business Tax Credit Unit(s) 3

Course Code TAX6253 Lecture Unit(s) 3

Pre-requisite TAX6148 Laboratory Unit(s) 0

Course Description

This course involves an intensive study of the business tax system, including the estate tax,. The relationship between these three donative transfer taxes, and between the transfer taxes and the income tax, are emphasized. The policy underpinnings of wealth transfer taxation, and the reasons for the recent erosion in its political support, will be explored. The Expanded Value-Added Tax and percentages taxes are also discussed.

Course Title Income Taxation Credit Unit(s) 3

Course Code TAX6148 Lecture Unit(s) 3

Pre-requisite BAMM6201 Laboratory Unit(s) 0

Course Description

This introductory Taxation course is primarily concerned with income taxation. The objective is to develop a working knowledge of the basic

principles and rules of the income tax system as these apply to individuals, partnerships and corporations. It covers an overview of the

national tax system, and the income taxation of employees and unincorporated businesses and incorporated businesses. It provides the

students with knowledge of the capital gains tax, final tax on certain passive income, and the year-end tax. Including the minimum corporate

income tax, the normal tax, and the improperly accumulated profits tax of corporations and withholding taxes. Tax forms are provided for

specific topics discussed.




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Course Title Management Accounting Credit Unit(s) 3


Pre-requisite Laboratory Unit(s) 0

Course Description

This course is designed to acquaint students with the role of the accountant in the management team by providing and assisting in the analysis, interpretation, and forecasting of business organizations. It covers the discussion of the foundation of management accounting; its expanding role, organizational structure, and professional ethics for management accountants; design of management accounting systems (e.g., responsibility accounting system), evaluating the impact of changes in business structure, functions, and appropriateness of management accounting techniques and methods; basic interpretation and use of financial statements; performance measurement for planning and control such as: marginal, absorption, and opportunity costing; cost behavior; cost-volume-profit relationship; advanced analysis and appraisal of financial and related information; business planning and budgetary systems; standard costing and variance analysis; quantitative techniques; and methods for planning and control.

D. PROFESSIONAL COURSES

Course Title Auditing and Assurance Principles Credit Unit(s) 3



The study of basic auditing principles, including professional standards, basic auditing concepts, planning an audit, internal controls, sampling tools, fraud, auditing of financial statements and due diligence. This course focuses on collection, analysis and evaluation of audit evidence, auditing procedures and tests, assessment of risks, required disclosures, reports, and case studies presentation of analysis.

Course Title Auditing and Assurance Specialized Industries Credit Unit(s) 3

Course Code ACTG Lecture Unit(s) 2


Course Description

This course deals on the revise financial statements and provides assurance to clients that the financial information is in compliance with the relevant regulations in all significant respects. Included topics in the course : The difference between a financial statement audit and a review is that we are able to provide the client with a quicker and less work-intensive assessment, but not an assurance, without the need for intensive audit procedures as would be required in an audit of financial statements.




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Course Title Auditing in a CIS Environment Lecture Unit(s) 3

Course Code ACTG6490


Course Description

This course complements the course in auditing. It discusses information technology (IT) related risks, security and control mechanisms and techniques that may be employed to address the risks, and the impact of computer use on the audit. It also introduces computer assisted audit techniques and tools. In this course, students gain an appreciation of the particular features and understanding of the risks involved in auditing in a CIS environment, the CIS controls they would expect to find in this particular area, how auditors use CAATS (Computer Assisted Audit Techniques) in this area. The students gain hands-on experience in the use of computers in performing audits.

Course Title Accounting for Special Transactions Credit Unit(s) 3



Course Description

In this course students will gain knowledge commencement of business – capital contribution in cash and/or other assets and met.

introduction of additional capital, drawings by the owner – cash or business merchandise, purchase of non-current assets, sale of non-

current assets – at book value only, interest payable on overdue accounts payable late fees payable accepted.

Course Title Accounting for Business Combinations Credit Unit(s) 3



Course Description This course discussed accounting problems associated with business combinations, with attention to the preparation of consolidated financial statements. Discussion may extend to financial reporting and diversified companies, reorganizations,

Course Title Accounting for Government and Non-Profit Organizations Credit Unit(s) 3



Course Description

This course is the last part of the advanced financial accounting and reporting for government and not-for-profit organizations such as universities, NGOs and hospitals; accounting and specialized industries like banking, insurance and extractive industries. A large part of the course covers the Philippine Government Accounting Standards (PGAS) and the New Government Accounting System (NGAS) prescribed by the Commission on Audit.




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D.PROFESSIONAL ELECTIVE COURSES

Course Title Sales Agency, Labor and other Commercial Laws Credit Unit(s) 3

Course Code ACTG 6484 Lecture Unit(s) 2


Course Description

This course deals with the law on sales covering contracts for the sale of goods including nature, forms, and requisites, distinguished from dacion en pogo, cession in payment, contract for a piece of work, and barter; earnest money as distinguished from option money; rights/obligations of vendee and vendor; remedies of unpaid seller; warranties; sale with a right to repurchase or conventional redemption and legal redemption; sale on credit; and installment sales (personal property – Recto law, real property – Maceda law). It also covers the law on agency; its nature, form, and kinds; obligations of the agent and of the principal; and modes of extinguishments. Also discussed are pertinent provision of the Labor Code and the law on credit transactions such as loan, deposit, guarantee, pledge, real mortgage, antichresis, and chattel mortgage. Other relevant laws on commerce and trade such as Omnibus Investment Code, Foreign Investments Act, and Retail Trade Liberalization Law are also discussed.

Course Title Human Behavior in Organization Credit Unit(s) 3

Course Code ACTG6485A Lecture Unit(s) 2


Course Description

The course provides a broad introduction to the structure and function of organizations and the behavior of people in them, focusing on public and nonprofit organizations. The primary purpose of the course is to equip students with an understanding of organizational concepts and practical techniques for managing effectively in challenging environments. Topics discussed include organizational behavior, rational and natural organizations, open systems and organizational environment, personal assessment of managerial skills, leadership, employee empowerment, motivation, diversity, managing conflict, negotiation, communication, leadership and working in groups and teams, managing change, and managing stress.

Course Title Cost Accounting and Cost Management Credit Unit(s) 3



This course is designed to orient the students to the cost accounting and cost management framework of business. Topics discussed are: overview of cost accounting; manufacturing cost accounting cycle; costing methods; job and process cost systems; accounting, planning, and control for materials, labor, and overhead; accounting for joint and by-products costs; and cost management systems (CMS) for the new manufacturing environment such as activity-based costing, target costing, total quality management, value reengineering, and theory of constraints. Also discussed is the impact of environmental concerns on costs.




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Course Title Operations Auditing Credit Unit(s) 3


Pre-requisite nONE Laboratory Unit(s) 1

This course will assist in your development of necessary audit knowledge, skills, and abilities. Topics to be included are : audit documentation evidence, professional judgment, tools and techniques in auditing, Phases of an audit field work and reporting, governance and risk control

Audit's role in fraud prevention & detection, IT auditing.

Course Title Applied Auditing Credit Unit(s) 3

Course Code ACTG Lecture Unit(s) 0


Course Description

This is a continuation of Assurance Principles, Professional Ethics and Good Governance, focusing on financial statements audit. It covers

detailed approaches to problems and situations normally encountered in the independent examination of cash, receivables, inventories,

investments, prepaid expenses, deferred charges, property, plant and equipment, intangibles, liabilities, owners’ equity, and revenue and

expenses. It deals specifically with the application of auditing standards, techniques, and procedures; internal control evaluation; preparation of

audit working papers; introduction of computer application in auditing; auditing adjustments; and audit reports pertaining to a medium-sized

manufacturing or trading concern. The determination of audit objectives and audit programs, evaluation of internal control, and determination

of substantive procedures as applied to various accounts are better appreciated as the transaction cycle approach is employed in the course.

Audit working papers and audited financial statements are the natural outputs of this course leading to the preparation of audit reports

F. FREE ELECTIVE (Choice of a three unit course)

Course Title Foreign Language - Spanish Credit Unit(s) 3

Course Code FRELEC6300 Lecture Unit(s) 3


Course Description

. A fully integrated introductory Spanish course. The course is designed for students whose learning objectives and needs are in any of the following categories: continued language study, business purposes, travel or employment. Students will learn basic conversation.




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Course Title Foreign Language - Nihonggo Credit Unit(s) 3



Course Description

In his course students will learn basic pronunciation, speaking skills, listening practice, and reading and writing. Upon completion of this course, students should have acquired essential grammar, a basic vocabulary, Hiragana, Katakana and some basic Kanji, and be able to use Japanese to communicate in everyday simple and practical situations. The focus is on situations directly related to the student’s activities and surrounding environment. This course also includes extracurricular activities aimed at deepening the participants’ understanding of Japanese society and culture

Course Title Foreign Language - French Credit Unit(s) 3



Course Description

Emphasizing the active use of the language, this course develops the fundamental skills of listening, speaking, reading, and writing. It includes an introduction to the cultural background of France and the Francophone world. Class sessions are supplemented by weekly small group meetings with a French graduate assistant. For students with no previous work in French

Course Title Foreign Language - Mandarin Credit Unit(s) 3



Course Description

The course aims to develop fundamental language skills. All four skills (speaking, reading, listening and writing) will be emphasized and learned in communicative context.

Course Title Foreign Language – Italian Credit Unit(s) 3



Course Description

This course focuses on the fundamental elements of the Italian language within a cultural context. Emphasis is on the progressive development of listening, speaking, reading, and writing skills.




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Course Title Foreign Language – Arabic Credit Unit(s) 3



Course Description

This course includes the basic fundamental elements of the modern standard Arabic language within the cultural context of Arabic-speaking people. Emphasis is placed on the progressive development of listening, speaking, reading, and writing skills.

Course Title Social Media Communication Credit Unit(s) 3

Course Code ENGL6300 Lecture Unit(s) 2


Course Description

This course covers the trends and issues emerging in today’s advertising and marketing communications

Course Title Audio and Video Production Credit Unit(s) 3

Course Code COMP300 Lecture Unit(s) 2


Course Description

In this course, students will learn audio/video media creation and distribution. Students will create videos for web distribution, and familiarize using the video editing software. They will also select and examine post-production effects software. The course focuses on the technical requirements and limitations of digital video, with particular emphasis on preparing affordable video that meets broadcast standards.

Course Title Foundation of Shorthand Credit Unit(s) 3

Course Code OFAD6101 Lecture Unit(s) 3


Course Description

This course presents an introduction to the basic principles of shorthand and provides application and development of these principles in reading and writing exercise; presentation and development of skills in English grammar, punctuation and spelling as students transcribe in longhand dictated letters at 40 words a minute on practiced material in 3-minute dictation with 10-15 % errors.

Course Title Bookkeeping Credit Unit(s) 3

Course Code BKPG6300 Lecture Unit(s) 2


Course Description

This is a NC 111 TESDA course that will train the students in posting transactions, preparing trial balance, preparing financial reports, and reviewing accounting control system.




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Course Title Tourism Marketing Credit Unit(s) 3

Course Code TM6461 Lecture Unit(s) 3


Course Description

Applying marketing principles to understand customer expectations, social impact, environment friendly product strategies, social marketing, cause related marketing and organic and environmental certifications.

Course Title Bartending Credit Unit(s) 3

Course Code BAR6300 Lecture Unit(s) 2


Course Description

Bartending is an NC11 TESDA course that will train the students to prepare, mix and serve drinks to a patron of a bar.

Course Title Computer Programming Credit Unit(s) 3

Course Code ITE6102 Lecture Unit(s) 2


Course Description

The course covers the use of general purpose programming language to solve problems. The emphasis is to train students to design, implement, test, and debug programs intended to solve computing problems using fundamental programming constructs

Course Title Food Styling and Design Credit Unit(s) 3

Course Code APP6300 Lecture Unit(s) 2


Course Description

In this course students will learn the art of placing food and selecting the setting, Also they will learn the techniques of styling the food when serve and look appealing to the customers.

Course Title Medical Transcription Credit Unit(s) 3

Course Code MTRAN6300 Lecture Unit(s) 2


Course Description In this course students will practice transcribing actual doctor’s dictation and learn the ins and outs of running a business such as medical transcription business.




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E. MISCELLANY COURSES

Course Title Physical Fitness Credit Unit(s) (2)

Course Code PHYED 6101 Lecture Unit(s) 2

Pre-requisite none Laboratory Unit(s) 0

Course Description

Instruction in general physical fitness wellness (mind, body, and health) is introduced. Emphasis is placed on cardiovascular endurance,

muscular strength, and muscular endurance. Weight training conditioning and Intramural sports participation will also be encouraged.

Course Title Rhythmic Activities Credit Unit(s) (2)


Pre-requisite PHYED6101 Laboratory Unit(s) 0

Course Description

The course covers the area in skill development and leadership techniques in rhythmic activities where emphasis is placed on social, folk and

creative dance activities.

Course Title Individual and Dual Sports Credit Unit(s) (2)


Pre-requisite PHYED 6102 Laboratory Unit(s) 0

Course Description

This course provides students with basic knowledge and skills in a variety of individual and dual sports. Emphasis is also given to strategies for

organizing, teaching and assessing student progress in each sport. Students are exposed to rules, strategies, instructional techniques and

techniques for evaluating performance, organization and skill development in individual and dual sports.




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Course Title Team Sports Credit Unit(s) (2)


Pre-requisite PHYED 6103 Laboratory Unit(s) 0

Course Description

This course will provide learning experiences that will lead to the development of basic skills in team sports. In addition to skill acquisition, the

course will focus on how to plan and implement the four stages of skill development in games through the use of extending, refining, and

application tasks. An emphasis will be placed on the use of the game stages and movement framework as a guide for designing a variety of

sport game experiences for students Thus, students will be expected to achieve an intermediate level of skill in the selected team sports.

Course Title National Service Training Program 1 Credit Unit(s) (3)

Course Code NSTP 6101 Lecture Unit(s) 3


Course Description

The Literacy Training Service Program is designed to equipped students with teaching skills and understands the role of education and

transfer of skills to school children, out of school youth and the marginalized sector of society for social transformation and development. The

module covers the NSTP Law, the student’s role in increasing the literacy and numeracy level of members in the community.

Course Title National Service Training Program 2 Credit Unit(s) (3)

Course Code NSTP 6102 Lecture Unit(s) 3

Pre-requisite NSTP 6101 Laboratory Unit(s) 0

Course Description

The Literacy Training Service Program 2 is a continuation of LTS 1 designed to allow student to experience actual teaching to school children,

out of school youth and the marginalized sector of society. The course covers the actual implementation of the approved LTS training plan.

Course Title Euthenics 1 Credit Unit(s) (1)

Course Code ETHNS 6101 Lecture Unit(s) 1


Course Description

This course is specifically designed to help freshmen adjust to the challenges as well as the problems that go with college life. It facilitates

the student’s adjustment as well as their preparations for further academic training.




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Course Title Euthenics 2 Credit Unit(s) (1)

Course Code ETHNS 6102 Lecture Unit(s) 1

Pre-requisite ETHNS 6101 Laboratory Unit(s) 0

Course Description

The course surveys Philippine culture in general and focuses on the Filipino value system. Topics include interpersonal relations, identity,

behavior and personality.

Course Title Computing Fundamentals Credit Unit(s) 3

Course Code ITE6101 Lecture Unit(s) 2

Pre-requisite Laboratory Unit(s) 1

Course Description

The course provides an overview of the computing industry and computing profession, including research and applications in different fields; an appreciation of computing in different fields such as Biology, Sociology, Environment and Gaming; an understanding of ACM requirements; an appreciation of the history of computing; and knowledge of the key components of computer systems (organization and architecture), malware, computer security, internet and internet protocols, HTML 4/5 and CSS.

BACHELOR OF SCIENCE in ACCOUNTANCY (BSA)

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Transcript of BACHELOR OF SCIENCE in ACCOUNTANCY (BSA)