College Catalogue COLLEGE...CBA Catalogue Holy Angel University Brief History The Early Years In...

College Catalogue

2011-2015

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Table of Contents

Page

Brief History of the University 4

VMGO Statement of the University

Graduate Attributes 15

College Logo 16

College Mission-Vision-Objectives 17

College Organizational Structure 19

Academic Information 20

Curricula for SY 2011-2012

Bachelor of Science in Business Administration Major in Business Management 35

Bachelor of Science in Business Administration Major in Legal Management 37

Bachelor of Science in Business Administration Major in Marketing Management 39

Bachelor of Science in Business Administration Major in Human Resource Development Management 41

Bachelor of Science in Accounting Technology 43

Bachelor of Science in Accountancy 45

Curricula for SY 2014-2015


Bachelor of Science in Business Administration Major in Legal Management 49

Bachelor of Science in Business Administration Major in Marketing Management 51

Bachelor of Science in Business Administration Major in Human Resource Development Management 53

Bachelor of Science in Accounting Technology 55

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Course Descriptions

Business Management Department 59

Accountancy Department 71



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Holy Angel University

Brief History

The Early Years

In June 1933, Holy Angel Academy (HAA) opened its doors to a modest group of 78 high school students in the Holy Rosary Parish Convent. It was initiated through the joint efforts of the late Don Juan D. Nepomuceno, a known philanthropist/prominent businessman and Fr. Pedro P. Santos, then parish priest of the town of Angeles and later Archbishop of Nueva Caceres. Its primary purpose was to offer Catholic education in the secondary level, which was the felt need of the community at that time. It was organized as a non-stock, non-profit corporation oriented towards service to the community.

The founders employed the able leadership of Ricardo V. Flores, an energetic educator from Pagsanjan, Laguna whose efforts, commitment and perseverance brought forth in two months the opening of a complete secondary school and the issuance of government recognition in February 1934. Consequently, the Holy Angel Academy (HAA) became the first Catholic co-educational high school run by laypersons with the First Friday devotion to the Sacred Heart of Jesus, as its initial signature landmark. By 1940, HAA moved from the Parish Convent to its first building (present Don Juan D. Nepomuceno Building or DJDN Building) to accommodate its expanding enrolment.

When World War II broke out, classes were suspended and resumed only in 1945. On May 8, 1947 the Academy was given new government recognition for its General Secondary Education Program. In school year 1947-48, the Evening High School Program started to provide educational opportunities for working students, particularly the employees in Clark Air Force Base. Likewise, the tertiary department was established with the 2-year Junior Normal College or Elementary Teacher’s Certificate (ETC) as its initial program in response to the growing need for teachers in public schools. This program continued operating until 1963, when it was converted to a 4-year Normal College or the Bachelor of Science in Elementary Education (BEED) that was granted government recognition on February 11, 1955, this program continued operating until 1963, when it was converted to a 4-year Collegiate Normal Course of the Bachelor of Science in Elementary Education (BSEEd).

In 1948, the College of Commerce opened with a program, Bachelor of Science in Commerce whose government recognition was issued on December 3, 1951 or upon graduation of its first twenty three (23) students. In 1955, the Academy offered the 2-year Associate in Arts (also known as Preparatory Law Course) which was later converted into a 4-year Liberal Arts (or Bachelor of Arts) that was granted government recognition on May 18, 1960.

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From Academy to University

In 1960, the elementary department was opened. More collegiate courses were also offered like the 1-year and 2-year Secretarial courses in 1961 and the two-year pre-engineering course in 1962. In the ensuing years, the latter was expanded to the complete programs Civil Engineering (August 13, 1968), Electrical Engineering (September 11, 1969), Mechanical Engineering (September 11, 1969) and Management and Industrial Engineering (March 17, 1986).

On December 6, 1961, the academy became Holy Angel College (HAC) with Don Juan D. Nepomuceno as the first President. Under the leadership, and the able assistance of his son, Mr. Geromin G. Nepomuceno, the school experienced a revitalized management that led to the construction of buildings and the adoption of the fiscal policy, which opened new possibilities for further growth and expansion. The latter assumed the presidency in 1973 to continue the pursuit of making the school one of the best Catholic educational institutions in the country, particularly in Central Luzon. In 1975, he was succeeded by Dr. Ricardo V. Flores, who held the leadership position until 1980.

During this period, the school also addressed the call of the government for courses responsive to the needs of the community, in particular, and the nation, in general. It offered Graduate Programs in Education in 1965 that earned government recognition on October 30, 1970. In 1974, the Department of Vocational/Technical Education was established in response to the nation’s Manpower Development Program through the introduction of the National College Entrance Examination (NCEE). This department offered courses in Industrial Electricity, Refrigeration and Air-conditioning, Radio Electronics, Automotive Mechanics, and Machine Shop Practice.

Realizing the significance of the unprecedented growth of the College, the administration applied for a university status, which it attained on December 4, 1981. Engr. Mamerto G. Nepomuceno was installed as first University President on March 8, 1982. On the same occasion, Archbishop Oscar V. Cruz of the Archdiocese of San Fernando Pampanga, proclaimed Holy Angel University a Catholic University. The achievement of graduates in various licensure examinations, scholarship opportunities and affordable fees led to the continuous growth of student enrollment that peaked at 27,000 in SY 1983-1984.

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Quest for Quality and Excellence

On August 12, 1985, Sister Josefina G. Nepomuceno of the Congregation of Missionary Benedictine Sisters of Tutzing was installed as Second University President. Under this new leadership, the professional dimension of the University was pursued with vigor and its Catholic character given greater and renewed emphasis. The collegiate programs not only grew in number but also in quality when submitted for accreditation. The curricular offerings added in the undergraduate level from 1985 to 1994 were AB majors in Sociology and Religious Studies, Associate Programs in Computer Science and Theater Arts; BS in Accountancy; BSBA major in Small Business Management/Entrepreneurship; BSED majors in Values Education, PE Health and Music and Library Science; BS in Electronics and Communications Engineering; and Associate in Computer Secretarial and Medical Secretarial. In the graduate school level, Master of Business Management and Master of Public Administration were added in 1994 while the areas of specialization in the Master of Arts Program were expanded, such as: College Teaching, English Teaching, Mathematics and Library Science.

The Center for Research, Measurement and Evaluation as well as the Institute of Small-Scale Industries and Enterprise Resource Center were established to articulate the University’s thrust towards research and community service.

On August 30, 1993, the Liberal Arts, Business Administration, Education and Engineering Programs were conferred Level I Accreditation by the Philippine Accreditation by the Philippine Accrediting Association of Schools, Colleges and Universities. The following year, the elementary school was completely phased out after 34 years of existence.

On June 30, 1995, the programs in the Colleges of Arts and Sciences, Business and Accountancy, Education, and Engineering attained FAAP second level accreditation status through the Philippine Association of Accredited Schools Colleges and Universities (PAASCU). Thus, Holy Angel became the first and only University in Central Luzon accredited by PAASCU.

In the same year, Sr. Josefina ended her 10-year term as President with Mrs. Bernadette M. Nepomuceno as successor. The latter’s administration saw reforms in structure as well as operations that sustained and expanded the University’s quest for academic excellence. The said thrust was marked by new as well as upgraded curricular programs and awards of distinction. The areas of specialization in BS Business Administration and BS Secretarial Administration were expanded to include among others Hotel and Restaurant Management, Management Information System and Tourism. The Doctor of Philosophy in Management was initially offered in school year 1995-96 while the Accountancy degree was upgraded into a 5-year program in school year 1997-98. The University’s teacher-training programs were further enriched with the establishment of the Laboratory Elementary School in 1997.

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On August 6, 1999, the programs in the Colleges of Arts and Sciences, Business and Accountancy, Education and Engineering were reaccredited by PAASCU. The Electrical and Industrial Engineering programs were conferred Center of Development Level II status by the Commission of Higher Education (CHED) that paved the way for the offering of Master in Engineering in school year 2001-02. Likewise offered were Doctoral in Business Management, Doctor of Philosophy in Educational Management, BS Psychology, BS Computer Science, BS Information Technology, and BSEd Physical Education with specialization in Golf Sports which were added the following school year. On October 22, 2001, CHED listed the University as one of the top 52 tertiary educational institutions in the country effectively conferring on it a deregulated status.

In 2002, the University also hosted the First International Conference on Kapampangan Studies and established the Juan D. Nepomuceno Center for Kapampangan Studies to preserve, study, and promote Kapampangan cultural and historical heritage.

In school-year 2003-2004, the University revisited its mission and vision where all stakeholders agreed to rededicate commitment to accessible quality education, academic excellence, community linkages and the promotion of local history and culture. Responding to popular demand, it offered Nursing, Architecture, and Computer Engineering. It also initiated sweeping improvement in physical plant with the construction of Mamerto G. Nepomuceno Hall, St. Gabriel and St. Raphael, the Chapel of the Holy Guardian Angel, Café Juan, food courts, courtyard, and JDN Annex.

CHED further elevated the University to autonomous status on October 27, 2003 thus, acknowledging its academic leadership in Region 3. On January 31, 2006, PAASCU conferred the Level III accreditation status on the following programs: Accountancy, Arts and Sciences, Business Administration, Education and Engineering (Civil, Electrical, Industrial and Mechanical). Holy Angel University is one of the few institutions in the country that has attained such status.

In December 2005, the High School Program had its preliminary survey visit by PAASCU. The program was conferred Level 1-Candidate Status on May 31, 2006. This development pushed the High School Program to implement the Career Preparatory Program as an innovation of the Basic Education Curriculum prescribed by the Department of Education. The Program aims to prepare students not only for college education, but for employment or entrepreneurial endeavors.

On August 12, 2006, Dr. Arlyn Sicangco-Villanueva succeeded Mrs. Nepomuceno as the eighth President. The President of the Republic, Gloria Macapagal Arroyo, administered the oath of office to Dr. Villanueva on February 1, 2007. The new administration initiated reforms and innovations in organization, operations, services, curricula, campus development and research, and has made international accreditation its flagship. Dr. Villanueva has also vowed to keep alive the founder’s dream of making Holy Angel University the best school in Central Luzon anchored on the three E’s: Evangelization, Excellence, and Economy.

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The Commission on Higher Education recognized the University as Center of Development in Information Technology and in Business Administration on March 23 and December 7, 2007, respectively. Moreover, HAU ranked first among top performing schools with 26-50 examinees category in the May 2007 CPA Licensure Examination. Equally significant was the board performance of the first batch of Nursing examinees which was way above the national passing percentage.

The first semester of the following school year registered the highest College enrollment statistics of 12,010 since SY 1985-1986 with the CBA and CON having the biggest enrollment. At the same time, the Electronics and Communications Engineering program was conferred its Level III accreditation status by PAASCU.

March 8, 2008 marked the opening of the Diamond Jubilee year with the blessing of the San Francisco de Javier Building, which houses the state-of-the-art University Library and the University Theatre, which is considered by critics and performers as among the best in the country, as the highlights. The university undertook a major upgrading of computer facilities and operations by launching an integrated information system. It also embarked on a massive campus development with the construction of the Chapel of the Holy Guardian Angel, the seven-storey St. Joseph Hall, and the University Main Entrance.

The University’s bid for international accreditation which began in school year 2005-06 was realized when the International Assembly for Collegiate Business Education (IACBE) conferred on the University on April 4, 2008, in Newport Beach, California, the Specialized Accreditation of the business and business-related programs of the College of Business and Accountancy.

On June 2, 2008, the University was conferred Center of Development in Teacher Education. In the same semester, the Graduate School enriched its programs through the inclusion of Master of Science in Electronics and Communications Engineering, Master in Information Technology, and Certificate of Public Administration and Governance.

The High School Program was conferred a PAASCU Level I accredited status on November 28, 2008.

In recognition of its accomplishments, adherence to quality assurance and commitment to public responsibility as a higher educational institution, CHED granted the University the Autonomous Status for the period March 11, 2009 to March 30, 2014.

On April 2, 2009, the University formally closed the celebration of the 75thFounding Anniversary with the launching of the book, Destiny and Destination: The Extraordinary Story and History of Holy Angel University 1933 – 2008, and the dedication of the Main Building to Don Juan Nepomuceno.

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School Year 2009-2010 marked the founding of the College of Hospitality Management and the College of Criminal Justice Education and Forensics, as well as the offering of new programs namely, BS in Accounting Technology, BS in Criminal Justice Education with Forensics Program, BS in Aeronautical Engineering, BSBA in Legal Management, and Master in Special Education. Another highlight was CHED’s conferment on Hotel and Restaurant Management program the status of Center of Development, the first in the country.

New programs offered in School Year 2010-2011 were Master in Education (Major in Teaching Filipino), MS in Hotel and Restaurant Management, MS in Nursing and Doctor in Technology. The next school year, new programs included BS in Events Management, MS in Health Services Administration, and Doctor of Philosophy in Nursing Education major in Educational Leadership and Management.

For three successive years, the University conferred its first honorary doctorates on the country's top technocrats: Manuel V. Pangilinan in 2009, Washington SyCip in 2010 and Jaime Augusto Zobel de Ayala in 2011. The 2012 recipients of honorary doctorates were the Magsaysay awardees Christopher and Ma. Victoria Bernido.

The University has also institutionalized the following awards: the Order of St. Michael the Archangel (for contribution to Catholic lay education), the Order of St. Gabriel the Archangel (for achievement by an alumnus), the Order of St. Raphael the Archangel (for contribution by a former employee), the Laus Deo Semper Award (for community service), and the Juan D. Nepomuceno Cultural Awards (for research and scholarship and arts and culture).

In 2012, the High School Program received a PAASCU Level II reaccredited status just as the government mandated the initial year’s implementation of the K-12 program; thus, the first batch of Grade 7 students enrolled in HAU’s Junior High School Program. In the same year, PAASCU conferred a Level II reaccredited status to Hospitality Management programs. New programs offered were BS in Radiological Technology and MS in Psychology for school year 2012-2013 and BS in Medical Technology and Master in Education (Major in Religious Education) for the following school year.

On May 4, 2012, PLDT Chairman Manuel V. Pangilinan was elected Chairman of the Board of Trustees, succeeding Archbishop Paciano B. Aniceto, D.D. who retired.

On June 8, 2012, the University inaugurated the St. Martha Hall, the first dormitory of HAU inside the campus.

On August 15, 2013, the University conferred an honorary doctorate to HE Luis Antonio Gokim Cardinal Tagle after the formal blessing of the Epiphany of Angels. The Computer Engineering Program gained its Level-1 PAASCU accreditation status on November 22, 2013 valid until November 2016.

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The University celebrated its 80th year of founding with the conferment of an honorary doctorate to Amando Maglalang Tetangco, Jr., Governor of the Bangko Sentral ng Pilipinas and Chairman of the Monetary Board on March 7, 2014. On this day, it also inaugurated the Peter G. Nepomuceno Center of Professional Development, the home of the College of Business and Accountancy and the Professional Schools.

To further ensure optimal alignment of the functions of the university offices, various units underwent reorganization with the creation of the Academics Research Office, Institute of Christian Formation and Social Integration, Human Resources Management Office, External Affairs and Corporate Communications Cluster and Quality Assurance Office.

Laus Deo Semper!

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VMGO Statements of the University

Holy Angel University (HAU)

Mission

We, the students, academic, and non-academic personnel of Holy Angel University declare ourselves a Catholic learning institution. Together, we co-create a quality educational experience and environment that promote Christ-centered values, professional competence, leadership and social responsibility.

Our goal is the development of the whole person in the service of man for the greater glory of God.

Thus, we commit ourselves to the founder’s vision of a Catholic institution offering accessible quality education.

LAUS DEO SEMPER!

Vision

As an institution of higher learning continuously seeking excellence, our research, community involvement and linkages ensure that both curriculum and instruction are up-to-date and responsive to the times. Our students learn independence, reflective thinking and curiosity to life. Our graduates find fulfillment in their chosen careers and vocations. (Academic Excellence)

We partner with communities for their greater empowerment and self-reliance. We provide opportunities for alternative and lifelong learning. We lead in the preservation and promotion of local history and culture, as well as play an advocacy role in contemporary issues. (Community Service for People Development)

Our governance is known for its transparency, accountability, sense of justice, and strong adherence to the highest ethical standards. (Responsive and Professional Governance)

Aware of their role and contribution to the University, our employees take pride in their work and commitment to serve. Our faculty and staff are distinguished by professional competence, innovative methodologies and deep awareness of their responsibility as role models. (Responsive and Professional Governance)

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We provide a campus that is conducive to meaningful academic and social exchange, and that promotes physical and spiritual development. (Healthy HAU Campus)

We cultivate in all community members the deepening of an inner life characterized by a maturing conscience and a compassionate heart. We nurture relationships with one another towards transforming our academic community into a Christ-centered family. (Community Relationship toward a Christ-centered Family)

Goals and Objectives

In pursuance of its mission, Holy Angel University adopts the following objectives which permeate its departmental curricular offerings:

To provide the student with moral and intellectual training in a Christian atmosphere so that he may become an efficient and integrated person.

A person who is in the process of becoming the person he aspires to be:

• as a human being in relation to himself and God;• as a social being in relation to society;• as a professional in relation to the community; and• as a worker in relation to the environment.

A person who is aware of and alive to the social realities of widespread injustice and inequality:

• who contributes to the development and attainment of aneconomically equitable politically just and participative, culturallyintegrated society; and

• who is socially responsible in upholding and defending humandignity and participates in promoting the common welfare.

To make itself, in coordination with other social institutions, a more responsive and accessible instrument for the advancement of equality and the promotion of social responsibility, thus serving as a catalyst for change towards a society of freedom, justice and peace.

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Core Values

Commitment to Excellence

In the heart of all our academic endeavors is our commitment to the higher standards of transformative education. In our sincere and persistent pursuit of knowledge and virtues geared towards the development of the whole person, we continually assess and update our programs and services to make them relevant and meaningful to all members of our academic community.

Servant Leadership and Social Responsibility

We work hand in hand in developing a sense of social responsibility as a distinctive mark of an authentic faith. We commit ourselves to the nurturing of a society based on justice, peace and respect for human dignity and the integrity of creation.

We cultivate in ourselves the deepening of an inner life characterized by a maturing conscience. We promote a culture that builds and inspires the values of teamwork, solidarity, dialogue and communication.

Spirit of the Founders

We commit ourselves in continuing the Founder’s vision of offering accessible quality education and living a life of simplicity, integrity, humility, compassion towards the less fortunate and fidelity to the traditional values of the Church.

In the pursuit of these core values, every stakeholder shall aspire to uphold the 7C’s in all his actions.

The 7C’s

1. CHRIST-CENTEREDNESS

It is living a life rooted in the values exemplified by Jesus Christmanifested in having a maturing conscience, being moral, charitable,reflective, compassionate, and a responsible steward of creation.

2. COMPETENCE

It is the ability to do something effectively and efficiently in anenvironment that seeks to develop and promote trust, confidence andexcellence.

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3. COMMITMENT TO SERVICE

It is being a servant leader by heroically risking one’s reputation,possessions and life to put the interest and welfare of others aboveoneself, or just by sharing one’s time, talent and resources to others,within and outside the University.

4. COMPASSION

It is sharing in and responding to the sufferings of the under-served,disadvantaged and victims of social injustices.

5. COMMUNITY BUILDING

It is the creation of sincere and unconditional relationships as foundationof a just and humane society, as well as the empowerment of individualsand organizations leading to a sustainable development of thecommunity.

6. COLLABORATION

It is working together for the realization of institutional goals characterizedby genuine dialogue and meaningful partnerships within the Universityand other communities.

7. CONGRUENCE

It is the consistency between policy and implementation. It also refers tothe integration of the University’s mission and vision in the personal andprofessional development of students, employees, and alumni.

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Attributes of the HAU Graduates

As a Catholic learning institution, Holy Angel University is committed to the development of God-loving servant-leaders, well-realized in their personal, interpersonal, and professional dimensions.

As individuals, they live life with the disciplines of emotional maturity, self-confidence and assertive perseverance, within the context of responsible citizenry. They are well-rounded in the aspects of physical well-being, culture, and the arts.

In relation to their fellowmen, they are socially-responsive community leaders, who deal matters with high integrity and compassion. As decision makers, they are creative and innovative critical thinkers with a deep concern for the welfare of others.

They are professionally and technically competent by global standards, and have a positive attitude towards career growth, accountability and learning as a life-long process.

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College of Business and Accountancy

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College of Business and Accountancy

Mission

The Holy Angel University College of Business and Accountancy is committed to being the premier learning institution in the Region by providing high-quality business and accountancy education to the young men and women through a wide range of relevant educational experience.

It is also committed to develop our students to their fullest potential as a person, by creating an environment that will make learning an enjoyable and meaningful experience.

Its faculty, administration and staff constantly strive to provide our sincerest service to our students as we are committed to the same ideals of integrity, professionalism and love of God and country.

Vision

The College of Business and Accountancy has the distinction of being the Center of Academic Excellence in Business Education in the Region.

As a Center of Academic Excellence, the College operates on international standards in instruction, research, and community service. It significantly excels in the following areas:

• Consistent above-national passing average performance in the CPA licensureexaminations

• Level II accredited status;

• Interactive instructional materials and facilities;

• Established linkages with local and global industries for employment of itsgraduates;

• Scholarly research outputs published in international business journals;

• Adopted barangays have become model communities.

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Objectives

The College aims:

1. to equip students with the knowledge and skills necessary for active andeffective participation in the process of the local economy;

2. to provide the necessary preparation to fulfil the complex functions ofentrepreneurship and business leadership;

3. to develop responsible professionals who will uphold the integrity and ethicalstandards of their profession;

4. to develop socially responsible, competent business executives; and

5. to help improve the national economy through the development of relevantoccupations.

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Academic Information

A. Admissions

Admission to the University is based on a selection process that is applied to all prospective students regardless of age, race, sex, religion, national origin and economic status. Every applicant is assessed in terms of his qualifications to profit from the educational programs of the different colleges. The following factors are considered such assessment: past scholastic records; scholastic aptitude, character, recommendations and applicant’s acceptance of the policies, rules and regulation of the Colleges and of the University.

Prospective students are assisted by the Office of Admissions in processing their application based on the following admission requirement for:

1. Entering College Freshmen

1.1. CET (College Entrance Test) Results1.2. Report Card (Form 138)1.3. 3 Copies of 1 1/2 x 1 1/2 color, full-face ID photo1.4. Birth/Baptismal certificateand marriage certificate, if married1.5. Recommendation from HS Adviser/Principal (use HAU Form 3) or Certificate of Good Moral Character 1.6. Medical Examination Result for CHM Students1.7. Interviews with Guidance and Admissions officer

(with parent) 1.8. Consultation with parents/guardian

2. Transferees

2.1. Copy of grades 2.2. Official transfer credentials (Honorable Dismissal) 2.3. For Nursing, Accountancy, CICT, CASEd applicants: Interview with the

Dean /Chairperson 2.4. Four (4) copies of 1.5 x 1.5 Full face ID photo 2.5. Certificate of good moral character/barangay clearance 2.6. Medical Examination Result for CHM Students. 2.7. College Entrance Test Results 2.8. Interviews with Guidance Counselor and Student Conduct Officer 2.9. Consultation with parents/guardian

3. Foreign Students

3.1. Proof of adequate financial support to cover expenses for the student’s accommodation and subsistence, as well as school dues and other accidental expenses;

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3.2. Scholastic records duly authenticated by the Philippine Foreign Service Post located in the student’s country of origin or legal residence;

3.3. Police clearance issued by the National Police Authorities in the student’s country of origin and duly authenticated by the Philippine Foreign Service Post having consular jurisdiction over the place;

3.4. Quarantine Medical Clearance Certificate b the National Quarantine Office;

3.5. NBI Clearance;

3.6. Copy of student’s Personal History Statement signed by the student with a recent 2 x 2 photograph;

3.7. Photocopy of the picture, data, and stamp of the latest pages of the student’s passport (The passport itself shall be presented for verification); and

3.8. Four (4) copies of the 1.5 x 1.5 most recent photograph.

Republic of the Philippines Department of Justice

BUREAU OF IMMIGRATION Manila

REDJR-11

NOTICE TO ALL APPLICANTS/PETITIONERS

To avoid the summary/delay of your applications/petition, please be advised of the following:

1. All sworn statements and affidavits must be duly notarized.2. Documents executed outside the Philippines must be authenticated by the

Philippine embassy/consulate official of the Philippine foreign service at the placeof issuance or nearest to it, with English Translation, if written in other foreignlanguage. Any document executed within the Philippines must be duly certifiedby the offices having official custody of the originals.

3. All documents required for submission must be arranged in the order as listedhereunder, otherwise your application of petition cannot be processedimmediately.

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CHECKLIST OF DOCUMENTARY REQUIREMENTS FOR APPLICATIONS FOR CONVERSION TO STUDENT VISA

(Section 9, par. F)

1. ( ) Duly notarized letter request from the applicant, with a statement that all documents submitted were legally obtained from the corresponding government agencies;

2. ( ) General Application Form duly accomplished and notarized (BI Form No. MCL-07-01)

3. ( ) Original copy of the notice of acceptance (NOA) containing a clear impression of the school’s official dry seal or duly notarized written endorsement from the school for the conversion of the applicant’s status signed by school’s Registrar;

4. ( ) Original copy of the Medical Certificate issued by the Bureau of Quarantine and International Health Surveillance or a government medical institution with competence to certify that the applicant is not afflicted with any dangerous, contagious or loathsome disease and is mentally fit;

5. ( ) Photocopy of applicant’s passport showing its bio-page, admission and authorized stay of at least 20 days from date of filing;

6. ( ) National Intelligence Coordinating Agency Clearance; and7. ( ) Bureau of Immigration (BI) Clearance Certificate.

CERTIFICATION

This is to certify that the documents submitted in support of the application/petition for ___________________ are complete and in order.

________________________________________ BI Accredited Agent and Accreditation number (if applicable)

Name of the Officer of the Day:

__________________________ Date: ______________________ (Signature over printed name)

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4. Returning/Shifting Students

Procedures for re-admission/shifting:

1. Bring One (1) copy of 1.5 x 1.5 latest ID photo;2. Bring Barangay Clearance if the student was not enrolled for more than two

(2) semesters;3. Get application Form from Registrar's Office;4. Get Clearance from Office of Student Affairs;5. Get Clearance from Finance Office and pay Processing Fee for re-

admission/shifting;6. Get Test Schedule, take the rest and get test results & recommendation

from the Testing Center;7. Go for an interview/recommendation from Career & Placement Office

and/or College Guidance Center; and8. Go for an interview/approval from College Dean9. Get Permit to Enroll & Advisement paper from Registrar's Office10. For Nursing applicants only: Submit results of physical check-up11. Medical Examination Result for CHM Students.

5. For Leave of Absence

Students who will not enroll the following semester must apply for a leave of absence at the Registrar's Office. The application must be filed before the enrolment period of the following semester. This procedure took effect with the incoming freshmen of school year 1994-1995:

5.1. Get application for Leave of Absence at the Registrar'sOffice

5.2. Secure Clearance from the following: 5.2.1. College Dean 5.2.2. College Library 5.2.3. Finance Office

5.3. Submit application form at the Registrar’s Office

B. School Calendar

The academic or school year at HAU consists of two (2) semesters and one summer term. A semester is at least one hundred (100) days or eighteen (18) weeks. The first semester normally begins in June and ends in October while the second semester starts in November and ends in March. Summer classes are held for six (6) weeks, which generally begin in April and end in May.

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C. Enrollment

Registration or student enrolment is conducted on specific dates assigned to each curriculum year by an enrolment committee.

The College is in charge of the enrolment of their respective students in close coordination with the Registrar’s Office; Finance Office; and the Office of Information Technology Systems and Services (ITSS) guided by the following:

1. Every entering college freshmen or transferee shall be enrolled only afterthe submission of complete admission credentials and the permit to enroll.

2. No foreign student shall be enrolled without a student and other pertinentdocuments. The Foreign Student Unit in the Registrar’s Office is tasked toassist and monitor the status of foreign students enrolled at HAU.

3. Every student is required to enroll all his subjects at HAU following theprescribed pre-requisites and academic loading in his respective curriculum.Likewise, no student may carry a load exceeding what is prescribed in thecurriculum as well as to take any advance subject until he has satisfactorilypassed pre-requisite courses. Exceptions to these conditions may beallowed in cases of graduating students as follows:

3.1. Graduating students may be allowed to have a maximum overload ofsix (6) units. A Permit to Overload Form is issued and approved to facilitate the student overload.

3.2. For Cross-Enrollees to another School. In general, a graduating student may be allowed to cross-enroll in one or more subjects in any College or University with at least Level II FAAP accreditation in the program concerned and upon the recommendation of the Dean and the approval of the University Registrar. The student is advised to follow the procedures below:

3.2.1 Make a formal request to the Dean, indicating subject(s) to be taken, subject description, number of units and school where subject (s) will be taken;

3.2.2 If the Dean finds merit in the request, he/she shall endorse request to the University Registrar;

3.2.3 If the University Registrar approves the request, a Permit to cross-enroll shall be issued by the Registrar’s Office.

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3.3. Simultaneous Enrolment. Only graduating students at the end of the school year may be allowed to simultaneously enroll in pre-requisites and advanced courses under the following conditions:

3.3.1. If the pre-requisite is a repeated subject; 3.3.2. if the student has a superior scholastic standing (a copy of

scholastic record must be attached to enrolment papers); and 3.3.3. If the student is graduating at the end of the school term.

4. The Finance Office will not allow the enrolment of any student who has notcleared all of his outstanding accounts with the University.

5. A student is not considered officially enrolled unless he has paid the firstinstallment and has surrendered to the Registrar's Office his registration form.Failure on the part of the student to surrender his registration form will meanthat he has waived his right for a refund for payment made even if he drops outof the University right after the registration period.

6. Any student found tampering with or mutilating enrolment or registration papersor attempting to use such forms for illegal purposes shall not be admitted/readmitted into the University.

D. Academic Status

Student Classification

Based on academic loads and entry credentials, students are classified as follows:

1.1. Regular Student—one who carries the load prescribed in the program curriculum for his particular year level.

1.2. Irregular Student—one who does not carry the regular load in the program curriculum for his particular year level or one with at least two (2) subjects that differ from the prescribed curriculum. The following students acquire the irregular status:

1.2.1. Transferees 1.2.2. Students who enrolled in HAU for the first time in the Second semester 1.2.3. Students on probation/with back subject; and 1.2.4. Returning students or those readmitted after taking a Leave. 1.2.5. Shifters

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CBA Catalogue

1.3. Second Degree Student—one who earned a bachelor’s degree from HAU or other school and is enrolled in the University for a second degree.

1.4. Shifter—one who is given the permission to shift to another course/major field.

1.5. Returnee—one who has voluntarily withdrawn from the University but did not file for an honorable dismissal and would like to resume his/her studies in the University.

1.6. Student on Leave—one who is not enrolled but has filed a leave of absence at the Registrar’s Office. The application for leave of absence is good for only one semester. It must be filed before enrolment of the intended leave period. The student is advised to under take the following procedures:

1.6.1. Get application for Leave of Absence at the Registrar’s Office

1.6.2. Secure Clearance from the following:

1.6.2.1. College Dean 1.6.2.2. College Library 1.6.2.3. Finance Office

1.6.3. Submit application form at the Registrar’s Office

1.7. Foreign Student—one who belongs or owes allegiance to a country other than the Philippines and studying in any educational institution recognized or owned by the government of the Philippines. A bonafide foreign student is at least eighteen (18) years of age at the time of enrolment, has sufficient means and support for his education and who seeks to enter the Philippines for temporary stay with the purpose of taking up a course of study higher than secondary education at a University, College or school authorized to accept foreign students.

E. Fees, Refunds, Adding and/or Dropping of Subjects

1. Tuition fees are payable in cash. Fees are on a semestral basis. Payment byinstallment may be allowed for the convenience of the students. Non-graduating student who have enrolled in a semester with subject loads of lessthan twelve (12) units shall be charged tuition fees equivalent to twelve (12)units.

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CBA Catalogue

2. Where tuition fees are paid in full for a semester, such fees may be refundedto a student who withdraws from school under the following conditions:

2.1. 100% of the tuition fees paid (excluding the miscellaneous fees) when hewithdraws before or within fourteen (14) days from the first day of classes.

2.2. 80% of the tuition fees paid (excluding the miscellaneous fee) when he withdraws not later than one day before the prelims.

2.3. A student who withdraws after the prelims shall not be entitled to any refund.

3. Where tuition fee and other fees are paid on installment basis, the followingshall be the basis for refund or additional payment:

3.1. One hundred percent (100%) of the tuition fees paid excludingmiscellaneous fees when he withdraws before or within fourteen (14) days from the first day of classes.

3.2. For a student who withdraws after fourteen (14) days from first day of classes and not later than one (1) day before prelims, the amount corresponding to the assessment made shall be subtracted from the tuition fees paid, excluding the miscellaneous fees. The difference shall represent the additional amount payable or the refund due, as the case may be.

3.3. A student who withdraws after the prelims shall be assessedthe full amount of tuition fee for the entire semester. Heshall be required to settle the total amount due as a precondition for the issuance of any transfer credential. Any unpaid amount shall be posted and made to reflect as anoutstanding account in the record of payment of the studentconcerned.

4. A student who drops any subject from the first day of classes not later than(1) day before the Prelims must observe the following procedure.

4.1. Secure yellow form from the Finance Office before or withinfourteen (14)days from the start of classes.

4.2. Secure blue form from the Finance Office not later than one day before the Prelims.

4.3. Accomplish said form in full and submit it to the Deanconcerned.

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CBA Catalogue

5. A student who withdraws or drops all his subjects before or within fourteen(14) days from the first day of classes must observe the following procedures:

5.1. Secure yellow form from the Finance Office.

5.2. Accomplish yellow form in full and submit it to the Dean concerned forapproval.

5.3. Submit the approved yellow form to theFinance Office for refund and/or adjustment of fees. Failure to submit the approved yellow form will invalidate the request for withdrawal.

6. A student who withdraws after fourteen (14) days from the first day of classesand not later than one day before Prelims must observe the followingprocedures.

6.1. Secure blue form from the Finance Office;

6.2. Accomplish blue form in full and submit it to the Deanconcerned forapproval; and

6.3. Submit the approved blue form to the Finance Office forrefund and/or adjustment of fees.

Failure to submit theapproved will invalidate the request of withdrawal.

7. A student withdraws after Prelims and not later than one (1) day before Finalsmust observe the following procedures:

7.1. Secure pink form from the Finance Office;

7.2. Accomplish pink form in full and submit it to the Deanconcerned for approval;

7.3. Finally, submit the approved pink form to the Finance Office. Failure to submit the approved pink form will invalidate the request or

withdrawal. Full amount of tuition fee will be assessed.

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CBA Catalogue

GRADUATION

A student will be recommended for graduation after he has satisfactorily complied with all academic and other requirements prescribed by the Commission on Higher Education (CHED) and the University. Graduating students are advised to check their names from the list of candidates issued by the Registrar's Office.

1. Requirements

1.1. He/She should have met the residence-period requirement of theUniversity, that is, he/shemust have registered for at least four full semesters or two years.

1.2. He/She should be cleared of all financial and property obligations with the University, and other requirements of his/her College.

Requirements for Graduation with Honors

2.1. Academic Requirements

2.1.1. A candidate for Summa Cum Laude must have taken all the academic units prescribed for graduation in this University. He must carry the number of units prescribed by the curriculum per semester. In addition, he musthave obtained a weighted average of 1.0 - 1.25.

2.1.2. A candidate for Magna Cum Laude must have taken all academic units prescribed for graduation in this University. He must carry the number of units prescribed by the curriculum per semester. In addition, he must have obtained a weighted average of 1.26 to 1.50.

2.1.3. A candidate for Cum Laude must have taken at least seventy five percent (75%) of the total number of academic units prescribed for graduation in this University. He must carry the number of units prescribed by the curriculum per semester. In addition, he must have obtained a weighted average of 1.51 to 1.75.

2.1.4. A candidate should have no grade lower than 2.0 in all academic subjects, taken either here or on other schools regardless of the program/curriculum.

2.1.5. P.E. should be passed in the first two years and NSTP in the first year in college.

2.1.6. Students graduating with honors must have no failing marks [6.0 (FA), 8.0 (UW)] in any subject including OJT/Practicum/Thesis.

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CBA Catalogue

2.2. Character Requirements

Candidates for honors must not have been found guiltyof major offence by the Board of Discipline throughouttheir stay in the University.

2.3 . Residence Requirements

Students who are candidates for graduation with honors must have completed their courses within the required number of years as prescribed in the curriculum including OJT/Practicum/Thesis.

2.4. The above requirements shall apply only to those studentswhoare already bonafide students of HAU beginning schoolyear1989-1990.

2.5. Loyalty Award is given to a candidate for graduation whomeetsthe following requirements:

2.5.1. He/She should have completed his studies at HAU from Grade 1 up to College.

2.5.2. He/She should meet the character requirements asprescribed in item 2.2.

2.5.3. He/She should apply at the Registrar's Office on or beforethe prescribed deadline which shall be posted for theinformation of all concerned.

RETENTION

In order to monitor periodically the academic performance of students in the programs they are pursuing as well as streamline enrollment in programs with licensure examination, the University retention policy is implemented among freshmen:

Mechanics:

1. The failing grades are 5.0, 6.0 (FA) and 8.0 (UW) in all subjects.

2. If the student is advised to shift, the Dean's Office will issue hisapplication form.

3. The shiftee will have to present his grades in the previous semester before beingadmitted in the program.

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CBA Catalogue

RETENTION POLICIES

COLLEGE OF ENGINEERING AND ARCHITECTURE

FOR AERONAUTICAL ENGINEERING, CIVIL ENGINEERING, ELECTRONICS ENGINEERING, ELECTRICAL ENGINEERING and MECHANICAL ENGINEERING

1. A first year student who failed in Algebra1 and Trigo in his first semester will beput under probation in the following semester. In case he failed again in any ofthese subjects, he will be advised to shift to non-board degree program of theCollege. Should he fail again, he will be advised to shift to a degree programoffered outside the College. Similary, a first year student who failed in any twoof the following subjects: Algebra2, Anageo and Solidm, in his succeedingsemester will be put under probation in the following semester. In case he failedagain in any of these subjects, he will be advised to shift to a non-board degreeprogram of the College. Should he fail again, he will be advised to shift to adegree program offered outside the College.

2. A second year student who failed in Diffcal and Physics1 in any given semesterwill be put under probation in the following semester. In case he failed again inany of these subjects, he will be advised to shift to a non-board degree programof the College. Should he fail again, he will be advised to shift to a degreeprogram offered outside the College. Similarly, a second year student whofailed in Intecal and Physics2 in his succeeding semester will be put underprobation in the following semester. In case he failed again in any of thesesubjects, he will be advised to shift to a non-board degree program of theCollege. Should he fail again, he will be advised to shift to a degree programoffered outside the College.

3. A student can be placed under probationary status for two times only.Otherwise, the student will be advised to shift to a non-board degree program ofthe College.

4. A student must have passed all his major subjects in the first two year levelsbefore he can enroll his professional subjects.

5. A student in his third, fourth and fifth year leveles will be deloaded a minimum of6 units, should he fail in any three of his major subjects.

6. A student who failed the same major subject for the third time shall be advisedto shift to a program outside the college.

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CBA Catalogue

FOR ACHITECTURE

1. A first year student who failed in any two of the following subjects: Aralgebra,PTrigo, Adesign1, Agraphics1, Avistech1, and Thearch1 in his first semester willbe put under probation in the following semester. In case he/she failed again inany of these subjects, he/she will be advised to shift to a non-board degreeprogram of the College. Should he/she fail again, he/she will be advised to shiftto a degree program offered outside the College. Similarly, a first year studentwho failed in any two of the following subjects: Argeom, Solmen, Aphysics2,Adesign2, Agraphics2, Avistech2 and Thearch2 in his/her succeeding semesterwill be put under probation in the following semester. In case he/she failedagain in any of these subjects, he/she will be advised to shift to a non-boarddegree program of the College. Should he/she fail again, he/she will be advisedto shift to a degree program offered outside the College.

2. A second year student who failed in any two of the following subjects: Ardiffcal,Aphysics2, Adesign3, Avistech3, Bldgtech1, Arinterior, and Histarch1 in anygiven semester will be put under probation in the following semester. In casehe/she failed again in any of these subjects, he/she will be he/she will beadvised to shift to a non-board degree program of the College. Should he/shefail again, he/she will be advised to shift to a degree program offered outside theCollege. Similarly, a second year student who failed in any two of the followingsubjects: Arintecal, Adesign4, Bldgtech2, Bldgutil1, Histarch2, Surv, and SurvLin his/her succeeding semester will be put under probation in the followingsemester. In case he/she failed in any of these subjects, he/she will be advisedto shift to a non-board degree program of the College. Should he/she fail again,he/she will be advised to shift to a degree program outside the College.

3. A student can be placed under probationary status for two times only for theentire duration of his/her stay in the program. Otherwise, the student will beadvised to shift to a non-board degree program of the College.

4. A student who failed the same major subject for the third time shall be advisedto shift to a program outside the college.

FOR COMPUTER ENGINEERING AND INDUSTRIAL ENGINEERING

1. A first year student who failed in Algebra1 and Trigoin his first semester will beput under probation in the following semester. Should he/she fail for the thirdtime in any of these subjects, he/she will be advised to shift to a degree programoffered outside the College. Similarly, a first year student who failed in any twoof the following subjects: Algebra2, Anageo and Solidm, in his/her succeedingsemester will be put under probation in the following semester. Should he/shefail for the third time in any of these subjects, he/she will be advised to shift to adegree program offered outside the College.

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CBA Catalogue

2. A second year student who failed in Diffcal and Physics1 in any given semesterwill be put under probation in the following semester. Should he/she fail for thethird time, he/she will be advised to shift to a degree program offered outside theCollege. Similarly, a second year student who failed in Intecal and Physics2 inhis/her succeeding semester will be put under probation in the followingsemester. Should he/she fail for the third time, he/she will be advised to shift toa degree program offered outside the College.

3. A student can be placed under probationary status for two times only.

4. A student must have passed all his/her major subjects in the first two year levelsbefore he can enroll his/her professional subjects.

5. A student in his/her third, fourth and fifth year levels will be de-loaded aminimum of 6 units, should he/she fail in any three of his major subjects.

6. A student who failed the same major subject for the third time shall be advisedto a program outside the college.

WITHDRAWAL from THE UNIVERSITY

Transfer Credentials will be released provided admission credentials such as Form 137 or Original Transcript of Records are on file with Registrar’s Office. Students seeking honorable dismissal from the University must observethe following procedure:

1. Secure and fill out an application form for Honorable Dismissal/TransferCredential from the Registrar's Office.

2. Obtain clearance from all units indicated in the Application/ Clearance form.

3. Pay at the Finance Office all the charges for preparation and transmittal of thetranscript of records to the school or college where the student will enroll.

4. Get Certificate of Good Moral Character from the Student ConductOffice.

5. Submit duly accomplished application/clearance form, required documentarystamp, 2 pcs. 2x2 photo and official receipt at the Registrar's Office.

6. Claim Certificate of Transfer and other related documents.

7. Transcripts of Records are sent directly to the institution designated by thestudent in the request.

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CBA Catalogue

TRANSCRIPT OF RECORDS

Transcript of Records will be released provided admission credentials such as Form 137 or Original Transcript of Records are on file with Registrar’s Office.

No transcript of records will be issued to any student applying for the same, unless he is cleared by the Finance Office and the Library.

Transcripts of Records are released/issued after: A. Two (2) working days for Express Lane processing. B. Seven (7) working days for Regular processing.

34

HOLY ANGEL UNIVERSITYCOLLEGE OF BUSINESS AND ACCOUNTANCY

BACHELOR OF SCIENCE IN BUSINESS ADMINISTRATION

Major in Business Management

Program Code: BusMgtSCHOOL YEAR 2011-2012

COURSE NO. DESCRIPTION LECHRS

LABHRS

CREDITUNITS PREREQUISITE(S)

XFUNAC1 Fundamentals of Accounting - Part 1 6 0 6 None6COMBASIC Computer Basic Concepts and Applications 0 3 3 None1ENGLISH Reading and Writing 3 0 3 None2COLALG College Algebra 3 0 3 None3FILKOM Komunikasyon sa Akademikong Filipino 3 0 3 None9NATSCN Natural Science 3 0 3 NoneCLE1 Sowing Seeds of Faith 3 0 3 None7SELACT Self-Testing Activities 2 0 2 NoneLTS1 Literacy Training Services 1 0 3 3 None

TOTAL 23 6 29

XPACOAC Partnership and Corporation Accounting 3 0 3 XFUNAC16PROGFUN Programming Fundamentals and Database Management 0 3 3 6COMBASICYBUSMATH Business Mathematics 3 0 3 2COLALG3FILBAS Pagbasa at Pagsulat Tungo sa Pananaliksik 3 0 3 3FILKOMYBORGMA Business Organization and Management 3 0 3 None1SPEECH Speech and Oral Communication 3 0 3 1ENGLISH9ENVSCIENCE Environmental Science 3 0 3 9NATSCNCLE2 Step to Conversion 3 0 3 CLE17RHYACT Fundamentals of Rhythmic Activities 2 0 2 7SELACTLTS2 Literacy Training Services 2 0 3 3 LTS1

TOTAL 23 6 29

4SOCWORK Sociology of Work 3 0 3 None4LOGIC Logic 3 0 3 NoneYORGBEV Organizational Behavior 3 0 3 YBORGMAYBUSCOM Business Communication Enhancement 3 0 3 1ENGLISHYBUSSTAT Business Statistics (with Laboratory) 3 0 3 YBUSMATH1LIT1 Literature of the Philippines 3 0 3 NoneYMICRO Microeconomics Theory and Practice 3 0 3 NoneCLE3 Set to Uphold the Church's Conviction 3 0 3 CLE27FUNGAML Fundamentals of Games and Sports (Swimming) 2 0 2 7RHYACT

TOTAL 26 0 26

YQUANTIB Quantitative Methods in Business (with Laboratory) 3 0 3 YBUSSTATYMACRO Macroeconomics Theory and Practice 3 0 3 YMICROYHUMRES Human Resources Management 3 0 3 YORGBEVYPRIMAR Principles of Marketing 3 0 3 YBORGMA4HISGOV Philippine History and Government 3 0 3 None4GENPSY General Psychology 3 0 3 NoneYBUSFIN Basic Business Finance 3 0 3 YBUSMATHCLE4 Send to be Evangelizers 3 0 3 CLE37REACTIV Recreational Activities 2 0 2 7FUNGAML

TOTAL 26 0 26

YOPMAN Production and Operations Management (with Laboratory) 3 0 3 YQUANTIBXOBLICO Law on Obligations and Contracts 3 0 3 3rd Year StandingYFINMA1 Financial Management 1 3 0 3 YBUSFIN4RIZAL Life and Works of Rizal 3 0 3 NoneYGOODGOV Good Governance and Responsible Citizenship 3 0 3 YORGBEVYMARKMA Marketing Management 3 0 3 YPRIMARYAOM Administrative and Office Management 3 0 3 YHUMRESYMEPHIBUS Trends and Issues in Philippine Business Environment 3 0 3 3rd Year Standing

TOTAL 24 0 24

FIRST YEAR, FIRST SEMESTER

FIRST YEAR, SECOND SEMESTER

SECOND YEAR, FIRST SEMESTER

SECOND YEAR, SECOND SEMESTER

THIRD YEAR, FIRST SEMESTER

35






LABHRS


XPACOLO Partnership and Corporation Law 3 0 3 XOBLICOYFINMA2 Financial Management 2 3 0 3 YFINMA1YTQM Total Quality Management 3 0 3 YOPMANYMETHRES Methods of Research 3 0 3 YOPMANYMEADSPRO Advertising and Promotions 3 0 3 YMARKMAYBRECSEL Recruitment and Selection 3 0 3 YHUMRESYKAMP Kapampangan Culture 3 0 3 NoneSPDPR Personality Development and Public Relations (with Laboratory) 3 0 3 3rd Year Standing

TOTAL 24 0 24

XINBUTAX Income and Business Taxation 3 0 3 XPACOLOYMACTU Management Accounting 3 0 3 YFINMA1YMECOB Consumer Behavior 3 0 3 YMARKMAYBURES Business Research 3 0 3 YMETHRESYMEBANK Banking System 3 0 3 YFINMA1YMEPROJMAN Project Management 3 0 3 YOPMANYMESERVMAN Service Management 3 0 3 YMARKMAELECTIVE1 Elective 1 3

TOTAL 21 0 24

YSTRATMA Strategic Management (Business Policy) 3 0 3 GraduatingYPRACTICUM Practicum 3 0 3 GraduatingELECTIVE2 Elective 2 3ELECTIVE3 Elective 3 3YBUSLANG Foreign Business Language 3 0 3 3rd Year Standing

TOTAL 9 0 15

COURSE TOTAL 197

YFREWEB Web Page Design 0 3 3 6PROGFUNYFOSBAPP Free and Open Source Business Applications (with Laboratory) 3 0 3 6PROGFUNYENTREPMAN Entrepreneurial Management 3 0 3 3rd Year StandingYFREENVIMAN Environmental Management 3 0 3 4th Year StandingYERPS Enterprise Resource Planning System 2 1 3 YOPMAN

IMPORTANT: Registration in any subject is allowed only upon passing the prerequisite(s) of the said subject, if any.A subject enrolled in violation of this rule will not be given any credit regardless of the grade obtained.

FREE ELECTIVES (TOTAL OF 9 UNITS)

THIRD YEAR, SECOND SEMESTER

FOURTH YEAR, FIRST SEMESTER

FOURTH YEAR, SECOND SEMESTER

36



Major in Legal Management

Program Code: BSBALegalSCHOOL YEAR 2011-2012


LABHRS



TOTAL 23 6 29


TOTAL 23 6 29


TOTAL 26 0 26


TOTAL 26 0 26

YOPMAN Production and Operations Management (with Laboratory) 3 0 3 YQUANTIBXOBLICO Law on Obligations and Contracts 3 0 3 3rd Year StandingYFINMA1 Financial Management 1 3 0 3 YBUSFIN4RIZAL Life and Works of Rizal 3 0 3 NoneYGOODGOV Good Governance and Responsible Citizenship 3 0 3 YORGBEVYMARKMA Marketing Management 3 0 3 YPRIMARYCONSLAW Constitutional Law 3 0 3 3rd Year StandingYKAMP Kapampangan Culture 3 0 3 None

TOTAL 24 0 24






37






LABHRS


XPACOLO Partnership and Corporation Law 3 0 3 XOBLICOYADMIPRO Administrative Law 3 0 3 3rd Year StandingYTQM Total Quality Management 3 0 3 YOPMANYMETHRES Methods of Research 3 0 3 YOPMANYCIVLAW Civil Law and Procedure 3 0 3 3rd Year StandingYCOMLAW Commercial Law 3 0 3 YCONSLAWYFRELABREL Labor Relations and Negotiations 3 0 3 YHUMRESSPDPR Personality Development and Public Relations (with Laboratory) 3 0 3 3rd Year Standing

TOTAL 24 0 24

YINTAX Income Taxation 3 0 3 XPACOLOYMACTU Management Accounting 3 0 3 YFINMA1YSTRATMA Strategic Management (Business Policy) 3 0 3 GraduatingYPRACUM1 Legal Research and Documentation 3 0 3 YMETHRESYNEGOIN Negotiable Instruments Law 3 0 3 4th Year StandingYLEGENV Legal Environment 3 0 3 4th Year StandingYFRELECTIVE1 Elective 1 3 0 3

TOTAL 21 0 21

XBUSTAX Business Taxation 3 0 3 XINTAXYPRACUM2 Practicum 3 0 3 GraduatingYNEGOPROC Negotiable Instruments Law and Related Law 3 0 3 YNEGOINYCRIMPRO Criminal Law and Procedure 3 0 3 GraduatingYFRELECTIVE2 Elective 2 3 0 3

TOTAL 15 0 15

COURSE TOTAL 194

YFREWEB Web Page Design 0 3 3 6PROGFUNYFOSBAPP Free and Open Source Business Applications (with Laboratory) 3 0 3 6PROGFUNYENTREPMAN Entrepreneurial Management 3 0 3 3rd Year StandingYFREENVIMAN Environmental Management 3 0 3 4th Year StandingYFRESALESBA Sales, Agencies and Bailments 3 0 3 4th Year StandingYFRELEGFORMS Legal Forms 3 0 3 4th Year Standing






38



Major in Marketing Management

Program Code: BSBA-MktgMgmtSCHOOL YEAR 2011-2012


LABHRS



TOTAL 23 6 29


TOTAL 23 6 29


TOTAL 26 0 26


TOTAL 26 0 26

YOPMAN Production and Operations Management (with Laboratory) 3 0 3 YQUANTIBXOBLICO Law on Obligations and Contracts 3 0 3 3rd Year StandingYFINMA1 Financial Management 1 3 0 3 YBUSFIN4RIZAL Life and Works of Rizal 3 0 3 NoneYGOODGOV Good Governance and Responsible Citizenship 3 0 3 YORGBEVYMARKMA Marketing Management 3 0 3 YPRIMAR

YPROLOG Logistics Management 3 0 3 YPRIMAR, YQUANTIB

YFRELECTIVE1 Elective 1 3 0 3TOTAL 24 0 24






39






LABHRS


XPACOLO Partnership and Corporation Law 3 0 3 XOBLICOYPRORETMAN Retail Management 3 0 3 YMARKMAYTQM Total Quality Management 3 0 3 YOPMANYMETHRES Methods of Research 3 0 3 YOPMANYPROADS Advertising and Promotion Management 3 0 3 YMARKMAYFRELECTIVE2 Elective 2 3 0 3YKAMP Kapampangan Culture 3 0 3 None

SPDPR Personality Development and Public Relations (with Laboratory) 3 0 3 3rd Year Standing

TOTAL 24 0 24

XINBUTAX Income and Business Taxation 3 0 3 XPACOLOYMACTU Management Accounting 3 0 3 YFINMA1YPROCOB Consumer Behavior 3 0 3 YMARKMAYMARES Marketing Research 3 0 3 YMETHRESYPROSALES Professional Salesmanship 3 0 3 YMARKMAYPROMARDEV New Market Development 3 0 3 YMARKMAYPROINTERMAR International Marketing 3 0 3 YMARKMAYFRELECTIVE3 Elective 3 3 0 3

TOTAL 24 0 24

YPROSMARK Strategic Marketing Management 3 0 3 GraduatingYPRACTICUM Practicum 3 0 3 GraduatingYFRELECTIVE4 Elective 4 3 0 3YFRELECTIVE5 Elective 5 3 0 3YBUSLANG Foreign Business Language 3 0 3 3rd Year Standing

TOTAL 15 0 15

COURSE TOTAL 197

YFREWEB Web Page Design 0 3 3 6PROGFUN

YFOSBAPP Free and Open Source Business Applications (with Laboratory) 3 0 3 6PROGFUN

YENTREPMAN Entrepreneurial Management 3 0 3 3rd Year StandingYFREENVIMAN Environmental Management 3 0 3 4th Year StandingYFREPROJMAN Project Management 3 0 3 4th Year StandingYERPS Enterprise Resource Planning System 2 1 3 YOPMAN

IMPORTANT:


Registration in any subject is allowed only upon passing the prerequisite(s) of the said subject, if any.A subject enrolled in violation of this rule will not be given any credit regardless of the grade obtained.




40



Major in Human Resource Development Management

Program Code: BSBA HRDMSCHOOL YEAR 2011-2012


LABHRS


1ENGLISH Reading and Writing 3 0 3 NoneXFUNAC1 Fundamentals of Accounting - Part 1 6 0 6 None2COLALG College Algebra 3 0 3 None3FILKOM Komunikasyon sa Akademikong Filipino 3 0 3 None6COMBASIC Computer Basic Concepts and Applications 0 3 3 None9NATSCN Natural Science 3 0 3 NoneCLE1 Sowing Seeds of Faith 3 0 3 None7SELACT Self-Testing Activities 2 0 2 NoneLTS1 Literacy Training Services 1 0 3 3 None

TOTAL 23 6 29

XPACOAC Partnership and Corporation Accounting 3 0 3 XFUNAC1YBORGMA Business Organization and Management 3 0 3 None3FILBAS Pagbasa at Pagsulat Tungo sa Pananaliksik 3 0 3 3FILKOMYBUSMATH Business Mathematics 3 0 3 2COLALG6PROGFUN Programming Fundamentals and Database Management 0 3 3 6COMBASIC9ENVSCIENCE Environmental Science 3 0 3 9NATSCN1SPEECH Speech and Oral Communication 3 0 3 1ENGLISHCLE2 Step to Conversion 3 0 3 CLE17RHYACT Fundamentals of Rhythmic Activities 2 0 2 7SELACTLTS2 Literacy Training Services 2 0 3 3 LTS1

TOTAL 23 6 29


TOTAL 26 0 26


TOTAL 26 0 26

YOPMAN Production and Operations Management (with Laboratory) 3 0 3 YQUANTIBXOBLICO Law on Obligations and Contracts 3 0 3 3rd Year StandingYFINMA1 Financial Management 1 3 0 3 YBUSFIN4RIZAL Life and Works of Rizal 3 0 3 NoneYGOODGOV Good Governance and Responsible Citizenship 3 0 3 YORGBEVYMARKMA Marketing Management 3 0 3 YPRIMARYPROAOM Administrative and Office Management 3 0 3 YHUMRES

YMEBUS Philippine Business Environment / International Business Environment 3 0 3 3rd Year Standing

TOTAL 24 0 24






41






LABHRS


XPACOLO Partnership and Corporation Law 3 0 3 XOBLICOYPROTRADEV Training and Development 3 0 3 YHUMRESYTQM Total Quality Management 3 0 3 YOPMANYMETHRES Methods of Research 3 0 3 YOPMANYPROORDEV Organizational Development 3 0 3 YHUMRESYBRECSEL Recruitment and Selection 3 0 3 YHUMRESYKAMP Kapampangan Culture 3 0 3 NoneSPDPR Personality Development and Public Relations (with Laboratory) 3 0 3 3rd Year Standing

TOTAL 24 0 24

XINBUTAX Income and Business Taxation 3 0 3 XPACOLOYMACTU Management Accounting 3 0 3 YFINMA1YPROLABLAW Labor Law and Legislation 3 0 3 YHUMRESYHURES Human Resource Research 3 0 3 YMETHRESYPROCOMAD Compensation Administration 3 0 3 YHUMRESYFRELABREL Labor Relations and Negotiations 3 0 3 YHUMRESYPROHRTREN Trends and Issues in HR 3 0 3 YHUMRESELECTIVE1 Elective 1 3 0 3

TOTAL 24 0 24

YPROSHRM Strategic Human Resource Management 3 0 3 GraduatingYPRACTICUM Practicum 3 0 3 GraduatingELECTIVE2 Elective 2 3 0 3ELECTIVE3 Elective 3 3 0 3YBUSLANG Foreign Business Language 3 0 3 3rd Year Standing

TOTAL 15 0 15

COURSE TOTAL 197

YFREWEB Web Page Design 0 3 3 6PROGFUNYFOSBAPP Free and Open Source Business Applications (with Laboratory) 3 0 3 6PROGFUNYENTREPMAN Entrepreneurial Management 3 0 3 3rd Year StandingYFREENVIMAN Environmental Management 3 0 3 4th Year StandingYFREPROJMAN Project Management 3 0 3 4th Year StandingYERPS Enterprise Resource Planning System 2 1 3 YOPMAN

IMPORTANT:






42


BACHELOR OF SCIENCE IN ACCOUNTING TECHNOLOGY

Program Code: Accounting TechSCHOOL YEAR 2011-2012


LABHRS


1ENGLISH Reading and Writing 3 0 3 NoneXFUNAC1 Fundamentals of Accounting - Part 1 6 0 6 None2COLALG College Algebra 3 0 3 None3FILKOM Komunikasyon sa Akademikong Filipino 3 0 3 None6COMBASIC Computer Basic Concepts and Applications 0 3 3 None9EARTSN Earth Science 3 0 3 NoneCLE1 Sowing Seeds of Faith 3 0 3 None7SELACT Self-Testing Activities 2 0 2 NoneLTS1 Literacy Training Services 1 0 3 3 None

TOTAL 23 6 29

XFUNAC2 Fundamentals of Accounting - Part 2 (with 18 hours Computer Lab) 6 0 6 XFUNAC11SPEECH Speech and Oral Communication 3 0 3 1ENGLISH3FILBAS Pagbasa at Pagsulat Tungo sa Pananaliksik 3 0 3 3FILKOM2MINVES Mathematics of Investment 3 0 3 2COLALG6PROGFUN Programming Fundamentals and Database Management 0 3 3 6COMBASIC9BIOSCN Biological Science 3 0 3 NoneCLE2 Step to Conversion 3 0 3 CLE17RHYACT Fundamentals of Rhythmic Activities 2 0 2 7SELACTLTS2 Literacy Training Services 2 0 3 3 LTS1

TOTAL 23 6 29

XFINACR1 Financial Accounting and Reporting - Part 1 6 0 6 XFUNAC24LOGIC Logic 3 0 3 None1CORRES Business Correspondence and Report Writing 3 0 3 1SPEECHXECONLRT Principles of Economics with Land Reform and Taxation 3 0 3 None2BUSCAL Business Calculus 3 0 3 2MINVES4HISGOV Philippine History and Government 3 0 3 NoneCLE3 Set to Uphold the Church's Conviction 3 0 3 CLE27FUNGAML Fundamentals of Games and Sports (Swimming) 2 0 2 7RHYACT

TOTAL 26 0 26

XFINACR2 Financial Accounting and Reporting - Part 2 6 0 6 XFINACR1XISA Information System in Accounting 0 3 3 6PROGFUNYBORGMA Business Organization and Management 3 0 3 NoneXBUSFIN Basic Business Finance 3 0 3 2nd Year StandingXMICRO Microeconomics Theory and Practice 3 0 3 YECONLRTXBUSSTAT Business Statistics (with Laboratory) 3 0 3 2BUSCAL1LIT1 Literature of the Philippines 3 0 3 None7REACTIV Recreational Activities 2 0 2 7FUNGAML

TOTAL 23 3 26

XFINACR3 Financial Accounting and Reporting - Part 3 3 0 3 XFINACR2XMAFIN1 Managerial Finance - Part 1 3 0 3 XBUSFINXINTAX Income Taxation 3 0 3 3rd Year StandingXITSAD I.T. Concepts and Systems Analysis and Design Development 0 3 3 XISAXPRIMAR Principles of Marketing 3 0 3 3rd Year StandingYORGBEV Organizational Behavior 3 0 3 YBORGMAXMACRO Macroeconomics Theory and Practice 3 0 3 XMICRO4RIZAL Life and Works of Rizal 3 0 3 None4GENSOC General Sociology 3 0 3 None

TOTAL 24 3 27

XCOSTAC Cost Accounting 6 0 6 XFINACR3XADVAC1 Advanced Financial Accounting and Reporting - Part 1 3 0 3 XFINACR3XBUSTAX Business Taxation 3 0 3 XINTAXXMAFIN2 Managerial Finance - Part 2 3 0 3 XMAFIN1XOBLICO Law on Obligations and Contracts 3 0 3 3rd Year StandingXADCOMA Advanced Computer Applications for Accountants 0 3 3 XITSADXQUANTIB Quantitative Methods in Business (with Laboratory) 3 0 3 XBUSSTAT4GENPSY General Psychology 3 0 3 None

TOTAL 24 3 27







Note: The PE subject 7REACTIV is equivalent to 7REACT.

43





LABHRS


XADVAC2 Advanced Financial Accounting and Reporting - Part 2 3 0 3 XADVAC1XINTAUD Internal Auditing 3 0 3 XADVAC1XMANAC1 Managerial Accounting - Part 1 3 0 3 XCOSTACXPACOLO Partnership and Corporation Law 3 0 3 XOBLICOXRESEARCH Accounting Research 3 0 3 4th Year StandingXPRODMAN Production Management (with Laboratory) 3 0 3 XQUANTIBYARTKAMP Kapampangan Art and Culture 3 0 3 NoneXPRACTICUM Internship 3 0 3 4th Year Standing

TOTAL 24 0 24

XADVAC3 Accounting for Governmental, Non-Profit Entities and Specialized Industries 3 0 3 XADVAC2

XTAUDIT1 Assurance Principles, Professional Ethics and Good Governance 6 0 6 XINTAUDXGOODGOV Good Governance, Social Responsibility and International Accounting 3 0 3 4th Year StandingXMERCANLO Sales, Agency and Other Mercantile Laws 3 0 3 XPACOLOYSTRATMA Strategic Management (Business Policy) 3 0 3 GraduatingCLE4 Send to be Evangelizers 3 0 3 CLE3SPDPR Personality Development and Public Relations (with Laboratory) 3 0 3 3rd Year Standing

TOTAL 24 0 24

COURSE TOTAL 212

IMPORTANT:

NOTE:



Students who want to shift to the Bachelor of Science in Accountancy program can do so if they meetthe requirements of the said program.


in the Second Semester.

Note: In the First Semester of the Fourth Year, some students will be taking SPDPR instead of XPRACTICUM, with XPRACTICUM to be taken

44

HOLY ANGEL UNIVERSITYCOLLEGE OF BUSINESS AND ACCOUNTANCYBACHELOR OF SCIENCE IN ACCOUNTANCY

Program Code: AccountancySCHOOL YEAR 2011-2012


LABHRS


1ENGLISH Reading and Writing 3 0 3 NoneXFUNAC1 Fundamentals of Accounting - Part 1 6 0 6 None2COLALG College Algebra 3 0 3 None3FILKOM Komunikasyon sa Akademikong Filipino 3 0 3 None6COMBASIC Computer Basic Concepts and Applications 0 3 3 None9EARTSN Earth Science 3 0 3 NoneCLE1 Sowing Seeds of Faith 3 0 3 None7SELACT Self-Testing Activities 2 0 2 NoneLTS1 Literacy Training Services 1 0 3 3 None

TOTAL 23 6 29

XFUNAC2 Fundamentals of Accounting - Part 2 (with 18 hours Computer Lab) 6 0 6 XFUNAC11SPEECH Speech and Oral Communication 3 0 3 1ENGLISH3FILBAS Pagbasa at Pagsulat Tungo sa Pananaliksik 3 0 3 3FILKOM2MINVES Mathematics of Investment 3 0 3 2COLALG6PROGFUN Programming Fundamentals and Database Management 0 3 3 6COMBASIC9BIOSCN Biological Science 3 0 3 NoneCLE2 Step to Conversion 3 0 3 CLE17RHYACT Fundamentals of Rhythmic Activities 2 0 2 7SELACTLTS2 Literacy Training Services 2 0 3 3 LTS1

TOTAL 23 6 29

XFINACR1 Financial Accounting and Reporting - Part 1 6 0 6 XFUNAC24LOGIC Logic 3 0 3 None1CORRES Business Correspondence and Report Writing 3 0 3 1SPEECHXECONLRT Principles of Economics with Land Reform and Taxation 3 0 3 None2BUSCAL Business Calculus 3 0 3 2MINVES4HISGOV Philippine History and Government 3 0 3 NoneCLE3 Set to Uphold the Church's Conviction 3 0 3 CLE27FUNGAML Fundamentals of Games and Sports (Swimming) 2 0 2 7RHYACT

TOTAL 26 0 26

XFINACR2 Financial Accounting and Reporting - Part 2 6 0 6 XFINACR1XISA Information System in Accounting 0 3 3 6PROGFUNYBORGMA Business Organization and Management 3 0 3 NoneXBUSFIN Basic Business Finance 3 0 3 2nd Year StandingXMICRO Microeconomics Theory and Practice 3 0 3 YECONLRTXBUSSTAT Business Statistics (with Laboratory) 3 0 3 2BUSCAL1LIT1 Literature of the Philippines 3 0 3 None7REACTIV Recreational Activities 2 0 2 7FUNGAML

TOTAL 23 3 26

XFINACR3 Financial Accounting and Reporting - Part 3 3 0 3 XFINACR2XMAFIN1 Managerial Finance - Part 1 3 0 3 XBUSFINXINTAX Income Taxation 3 0 3 3rd Year StandingXITSAD I.T. Concepts and Systems Analysis and Design Development 0 3 3 XISAXPRIMAR Principles of Marketing 3 0 3 3rd Year StandingYORGBEV Organizational Behavior 3 0 3 YBORGMAXMACRO Macroeconomics Theory and Practice 3 0 3 XMICRO4RIZAL Life and Works of Rizal 3 0 3 None4GENSOC General Sociology 3 0 3 None

TOTAL 24 3 27






To be able to move to Third Year, an Accountancy Student must:

The said examination will be administered during the Summer Term prior to the Third Year.

(1) Have a minimum weighted average of 2.50 in all accounting subjects*, with no failure in any of the said subjects, and(2) Pass the qualifying examination covering the accounting subjects* already taken up.

*Accounting Subjects: XFUNAC1, XFUNAC2, XFINACR1, XFINACR2 and XISA.If the student fails to meet any of the above requirements, he/she will be shifted to the BS in Accounting Technology program.

Note: The PE subject 7REACTIV is equivalent to 7REACT.

To be able to move to Second Year, an Accountancy Student must:(1) Have a minimum average of 2.25 in XFUNAC1 and XFUNAC2, with no failure in any of the said subjects, and(2) Have a minimum weighted average of 2.50 in all First Year subjects, with no failure in any of the said subjects.If the student fails to meet any of the above requirements, he/she will be shifted to the BS in Accounting Technology program.

45




LABHRS


XCOSTAC Cost Accounting 6 0 6 XFINACR3XADVAC1 Advanced Financial Accounting and Reporting - Part 1 3 0 3 XFINACR3XBUSTAX Business Taxation 3 0 3 XINTAXXMAFIN2 Managerial Finance - Part 2 3 0 3 XMAFIN1XOBLICO Law on Obligations and Contracts 3 0 3 3rd Year StandingXADCOMA Advanced Computer Applications for Accountants 0 3 3 XITSADXQUANTIB Quantitative Methods in Business (with Laboratory) 3 0 3 XBUSSTAT4GENPSY General Psychology 3 0 3 None

TOTAL 24 3 27

XADVAC2 Advanced Financial Accounting and Reporting - Part 2 3 0 3 XADVAC1XINTAUD Internal Auditing 3 0 3 XADVAC1XMANAC1 Managerial Accounting - Part 1 3 0 3 XCOSTACXPACOLO Partnership and Corporation Law 3 0 3 XOBLICOXRESEARCH Accounting Research 3 0 3 4th Year StandingXPRODMAN Production Management (with Laboratory) 3 0 3 XQUANTIBYARTKAMP Kapampangan Art and Culture 3 0 3 NoneSPDPR Personality Development and Public Relations (with Laboratory) 3 0 3 3rd Year Standing

TOTAL 24 0 24


XTAUDIT1 Assurance Principles, Professional Ethics and Good Governance 6 0 6 XINTAUDXGOODGOV Good Governance, Social Responsibility and International Accounting 3 0 3 4th Year StandingXMERCANLO Sales, Agency and Other Mercantile Laws 3 0 3 XPACOLOYSTRATMA Strategic Management (Business Policy) 3 0 3 GraduatingCLE4 Send to be Evangelizers 3 0 3 CLE3XPRACTICUM Internship 3 0 3 4th Year Standing

TOTAL 24 0 24

XACRE1 Accounting Review 1 3 0 3 5th Year StandingXAAUDIT Applied Auditing 6 0 6 5th Year StandingXMANAC2 Managerial Accounting - Part 2 (with Controllership) 3 0 3 XMANAC1XMANCON Management Consultancy 3 0 3 XMANAC1XNEGOIN Negotiable Instruments 3 0 3 XMERCANLOXSYNTHE Synthesis 1 0 1 5th Year StandingHUMELECT Humanities Elective (World Culture or Foreign Language) 3 0 3 5th Year Standing

TOTAL 22 0 22

XACRE2 Accounting Review 2 3 0 3 XACRE1XACRE3 Auditing Theory and Problems Review 3 0 3 5th Year StandingXMASREV Management Services Review 6 0 6 5th Year StandingXLAWREV Business Law Review 3 0 3 5th Year StandingXTAXREV Tax Review with Tax Planning and Tax Practice 3 0 3 5th Year StandingXAUDCIS Auditing in CIS Environment 0 3 3 5th Year Standing

TOTAL 18 3 21

COURSE TOTAL 255

IMPORTANT:


(1) Have a minimum weighted average of 2.50 in all accounting and business law subjects*, with no failure in any of the said subjects, and(2) Pass the qualifying examination covering the accounting and business law subjects* already taken up.

The said examination will be administered during the Summer Term prior to the Fourth Year.

Registration in any subject is allowed only upon passing the prerequisite(s) of the said subject, if any.

To be able to move to Fifth Year, an Accountancy Student must:



FIFTH YEAR, FIRST SEMESTER

FIFTH YEAR, SECOND SEMESTER

A student who has finished the first four years of the curriculum shall be considered for the degree Bachelor of Science in Accounting Technology.

*Business Law Subjects: XOBLICO, XPACOLO and XMERCANLO.

A subject enrolled in violation of this rule will not be given any credit regardless of the grade obtained.

A Fifth Year Accountancy Student must pass the Comprehensive Examination as part of the requirements for graduation.

*Accounting Subjects: XFUNAC1, XFUNAC2, XFINACR1, XFINACR2, XISA, XFINACR3, XMAFIN1, XINTAX, XITSAD,

To be able to move to Fourth Year, an Accountancy Student must:

XCOSTAC, XADVAC1, XBUSTAX, XMAFIN2 and XADCOMA.

XMAFIN2, XADCOMA, XADVAC2, XINTAUD, XMANAC1, XRESEARCH, XADVAC3, XTAUDIT1 and XGOODGOV.

If the student fails to meet any of the above requirements, he/she will be shifted to the BS in Accounting Technology program.*Business Law Subject: XOBLICO


The said examination will be administered during the Summer Term prior to the Fourth Year.*Accounting Subjects: XFUNAC1, XFUNAC2, XFINACR1, XFINACR2, XISA, XFINACR3, XMAFIN1, XINTAX, XITSAD, XCOSTAC, XADVAC1, XBUSTAX,

46






LABHRS


1ENGLISH Reading and Writing 3 0 3 NoneXFUNAC1 Fundamentals of Accounting - Part 1 6 0 6 None2COLALG College Algebra 3 0 3 None3FILKOM Komunikasyon sa Akademikong Filipino 3 0 3 None6COMBASIC Computer Basic Concepts and Applications 0 3 3 None9NATSCN Natural Science 3 0 3 NoneCLE1 Sowing Seeds of Faith 3 0 3 None7SELFTEST PE 1: Self-Testing Activities 2 0 2 NoneLTS1 Literacy Training Services 1 0 3 3 None

TOTAL 23 6 29

XPACOAC Partnership and Corporation Accounting 3 0 3 XFUNAC13FILBAS Pagbasa at Pagsulat Tungo sa Pananaliksik 3 0 3 3FILKOMYBUSMATH Business Mathematics 3 0 3 2COLALG6PROGFUN Programming Fundamentals and Database Management 0 3 3 6COMBASIC9ENVSCIENCE Environmental Science 3 0 3 9NATSCN1SPEECH Speech and Oral Communication 3 0 3 1ENGLISHCLE2 Step to Conversion 3 0 3 CLE17RHYTHMIC PE 2: Fundamentals of Rhythmic Activities 2 0 2 7SELFTESTLTS2 Literacy Training Services 2 0 3 3 LTS1

TOTAL 20 6 26

4SOCWORK Sociology of Work 3 0 3 None4LOGIC Logic 3 0 3 NoneYBORGMA Business Organization and Management 3 0 3 NoneYBUSCOM Business Communication Enhancement 3 0 3 1ENGLISHYBSTATS Business Statistics 2 1 3 YBUSMATH1LIT1 Literature of the Philippines 3 0 3 NoneYMICROECON Microeconomics Theory and Practice 3 0 3 YBUSMATHCLE3 Set to Uphold the Church's Conviction 3 0 3 CLE27GAMES PE 3: Fundamentals of Games and Sports 2 0 2 7RHYTHMIC

TOTAL 25 1 26

YKAMP Kapampangan Culture 3 0 3 NoneYMACROECON Macroeconomics Theory and Practice 3 0 3 YMICROECONYORGBEV Organizational Behavior 3 0 3 YBORGMAYPRIMAR Principles of Marketing 3 0 3 YBORGMA4HISGOV Philippine History and Government 3 0 3 None4GENPSY General Psychology 3 0 3 NoneYBUSFIN Basic Business Finance 3 0 3 YBUSMATHCLE4 Send to be Evangelizers 3 0 3 CLE37TEAM PE 4: Team Sports 2 0 2 7GAMES

TOTAL 26 0 26

YQUANTIBUS Quantitative Methods in Business 2 1 3 YBSTATSXOBLICON Law on Obligations and Contracts 3 0 3 XPACOACYFINMA1 Financial Management 1 3 0 3 YBUSFINYHUMRES Human Resources Management 3 0 3 YORGBEVYBAOM Administrative and Office Management 3 0 3 Coreq: YHUMRESYGOODGOV Good Governance and Responsible Citizenship 3 0 3 YORGBEVYMARKMA Marketing Management 3 0 3 YPRIMARYTRENDS Trends and Issues in Philippine Business Environment 3 0 3 YMACROECON, YPRIMAR4ARTMANSOC Art, Man and Society 3 0 3 None

TOTAL 26 1 27






47






LABHRS


XPACOLAW Partnership and Corporation Law 3 0 3 XOBLICONYMEBANK Banking System 3 0 3 YFINMA1YMRESEARCH Methods of Research 3 0 3 YBSTATSYBRECSELEC Recruitment and Selection 3 0 3 YBAOMYOPSMGMT Production and Operations Management 2 1 3 YQUANTIBUS

SPDPR Personality Development and Public Relations (with Laboratory) 3 0 3 3rd Year Standing

YFINMA2 Financial Management 2 3 0 3 YFINMA1YMEADSPRO Advertising and Promotions 3 0 3 YMARKMA

TOTAL 23 1 24

XINCBUSTAX Income and Business Taxation 3 0 3 XPACOLAWYMACTU Management Accounting 3 0 3 YFINMA1YMECOB Consumer Behavior 3 0 3 YMARKMAYBSEARCH Business Research 3 0 3 YMRESEARCHYTQUALITY Total Quality Management 3 0 3 YQUANTIBUSYBPROJMAN Project Management 3 0 3 YOPSMGMTYMESERVMAN Service Management 3 0 3 YMARKMAYFREERP Enterprise Resource Planning System 2 1 3 YOPSMGMT

TOTAL 23 1 24

YPRACT Practicum 6 0 6 GraduatingYFRENTREP Entrepreneurial Management 3 0 3 YPRIMAR, YORGBEV4RIZAL Life and Works of Rizal 3 0 3 NoneYWEBPAGE Web Page Design 0 3 3 6PROGFUN, YMEADSPROYSTRATMA Strategic Management (Business Policy) 3 0 3 GraduatingYBUSLANG Foreign Business Language 3 0 3 3rd Year Standing

TOTAL 18 3 21

COURSE TOTAL 203





48






LABHRS



TOTAL 23 6 29


TOTAL 20 6 26

4SOCWORK Sociology of Work 3 0 3 None4LOGIC Logic 3 0 3 NoneYBORGMA Business Organization and Management 3 0 3 NoneYECONLRT Principles of Economics with Land Reform and Taxation 3 0 3 NoneYBUSCOM Business Communication Enhancement 3 0 3 1ENGLISHYBSTATS Business Statistics 2 1 3 YBUSMATH1LIT1 Literature of the Philippines 3 0 3 NoneCLE3 Set to Uphold the Church's Conviction 3 0 3 CLE27GAMES PE 3: Fundamentals of Games and Sports 2 0 2 7RHYTHMIC

TOTAL 25 1 26

YKAMP Kapampangan Culture 3 0 3 NoneYORGBEV Organizational Behavior 3 0 3 YBORGMAYPRIMAR Principles of Marketing 3 0 3 YBORGMA4HISGOV Philippine History and Government 3 0 3 None4GENPSY General Psychology 3 0 3 NoneYBUSFIN Basic Business Finance 3 0 3 YBUSMATHXMICRO Microeconomics Theory and Practice 3 0 3 YECONLRTCLE4 Send to be Evangelizers 3 0 3 CLE37TEAM PE 4: Team Sports 2 0 2 7GAMES

TOTAL 26 0 26

YQUANTIBUS Quantitative Methods in Business 2 1 3 YBSTATSXOBLICON Law on Obligations and Contracts 3 0 3 XPACOACYFINMA1 Financial Management 1 3 0 3 YBUSFINYHUMRES Human Resources Management 3 0 3 YORGBEVYGOODGOV Good Governance and Responsible Citizenship 3 0 3 YORGBEVYMARKMA Marketing Management 3 0 3 YPRIMARYINTROLAW Introduction to Law and Regulatory Environment of Business 3 0 3 4HISGOVYFRANCHISING Franchising 3 0 3 YPRIMAR4ARTMANSOC Art, Man and Society 3 0 3 None

TOTAL 26 1 27






49






LABHRS


XPACOLAW Partnership and Corporation Law 3 0 3 XOBLICONYLABORLAW Labor Laws 3 0 3 YINTROLAWYOPSMGMT Production and Operations Management 2 1 3 YQUANTIBUSYMRESEARCH Methods of Research 3 0 3 YBSTATSYCIVILAW Civil Law and Procedure 3 0 3 YINTROLAWSPDPR Personality Development and Public Relations (with Laboratory) 3 0 3 3rd Year StandingYCOMMLAW Commercial Law 3 0 3 YINTROLAWYFRENTREP Entrepreneurial Management 3 0 3 YPRIMAR, YORGBEV

TOTAL 23 1 24

XINCBUSTAX Income and Business Taxation 3 0 3 XPACOLAWYMACTU Management Accounting 3 0 3 YFINMA1YLEGALRES Legal Research and Documentation 3 0 3 YMRESEARCHYBUSTRAN Law on Business Transactions 3 0 3 XPACOLAWYFRENVIMAN Environmental Management 3 0 3 YMARKMAYTQUALITY Total Quality Management 3 0 3 YQUANTIBUS

TOTAL 18 0 18

YSTRATMA Strategic Management (Business Policy) 3 0 3 Graduating4RIZAL Life and Works of Rizal 3 0 3 NoneYPRACTICUM Practicum 3 0 3 GraduatingYADMINLAW Administrative Law 3 0 3 GraduatingYCRIMILAW Criminal Law and Procedure 3 0 3 GraduatingYFREERP Enterprise Resource Planning System 2 1 3 YOPSMGMT

TOTAL 17 1 18

COURSE TOTAL 194





50






LABHRS



TOTAL 23 6 29


TOTAL 20 6 26


TOTAL 25 1 26


TOTAL 26 0 26

YQUANTIBUS Quantitative Methods in Business 2 1 3 YBSTATSXOBLICON Law on Obligations and Contracts 3 0 3 XPACOACYFINMA1 Financial Management 1 3 0 3 YBUSFINYHUMRES Human Resources Management 3 0 3 YORGBEVYGOODGOV Good Governance and Responsible Citizenship 3 0 3 YORGBEVYDISTMGMT Distribution Management 3 0 3 YPRIMARYMARKMA Marketing Management 3 0 3 YPRIMAR4ARTMANSOC Art, Man and Society 3 0 3 None

TOTAL 23 1 24






51






LABHRS


XPACOLAW Partnership and Corporation Law 3 0 3 XOBLICONYRETAILMGMT Retail Management 3 0 3 YFINMA1, YMARKMAYMRESEARCH Methods of Research 3 0 3 YBSTATSYPRODMGMT Product Management 3 0 3 YDISTMGMT, YMARKMAYPROSALES Professional Salesmanship 3 0 3 YMARKMAYMEADSPRO Advertising and Promotions 3 0 3 YMARKMAYOPSMGMT Production and Operations Management 2 1 3 YQUANTIBUSSPDPR Personality Development and Public Relations (with Laboratory) 3 0 3 3rd Year Standing

TOTAL 23 1 24

XINCBUSTAX Income and Business Taxation 3 0 3 XPACOLAWYMACTU Management Accounting 3 0 3 YFINMA1YTQUALITY Total Quality Management 3 0 3 YQUANTIBUSYMARKRES Marketing Research 3 0 3 YMRESEARCHYFREERP Enterprise Resource Planning System 2 1 3 YOPSMGMTYMECOB Consumer Behavior 3 0 3 YMARKMAYBPROJMAN Project Management 3 0 3 YOPSMGMTYFRENVIMAN Environmental Management 3 0 3 YMARKMA

TOTAL 23 1 24

YPROSMARK Strategic Marketing Management 3 0 3 Graduating4RIZAL Life and Works of Rizal 3 0 3 NoneYPRACT Practicum 6 0 6 GraduatingYPROSERVMAR Services Marketing 3 0 3 YMARKMAYWEBPAGE Web Page Design 0 3 3 6PROGFUN, YMEADSPROYFRENTREP Entrepreneurial Management 3 0 3 YPRIMAR, YORGBEVYBUSLANG Foreign Business Language 3 0 3 3rd Year Standing

TOTAL 21 3 24

COURSE TOTAL 203





52






LABHRS

CREDITUNITS

PREREQUISITE(S)/CO-REQUISITE(S)


TOTAL 23 6 29


TOTAL 20 6 26


TOTAL 25 1 26


TOTAL 26 0 26

YQUANTIBUS Quantitative Methods in Business 2 1 3 YBSTATSXOBLICON Law on Obligations and Contracts 3 0 3 XPACOACYFINMA1 Financial Management 1 3 0 3 YBUSFINYHUMRES Human Resources Management 3 0 3 YORGBEVYBAOM Administrative and Office Management 3 0 3 Coreq: YHUMRESYGOODGOV Good Governance and Responsible Citizenship 3 0 3 YORGBEVYMARKMA Marketing Management 3 0 3 YPRIMARYBPHIBUS Philippine Business Environment / International Business Environment 3 0 3 YMACROECON, YPRIMAR4ARTMANSOC Art, Man and Society 3 0 3 None

TOTAL 26 1 27






53






LABHRS

CREDITUNITS

PREREQUISITE(S)/CO-REQUISITE(S)

XPACOLAW Partnership and Corporation Law 3 0 3 XOBLICONYPROCOMAD Compensation Administration 3 0 3 YHUMRESYMRESEARCH Methods of Research 3 0 3 YBSTATSYBRECSELEC Recruitment and Selection 3 0 3 YBAOMYOPSMGMT Production and Operations Management 2 1 3 YQUANTIBUSSPDPR Personality Development and Public Relations (with Laboratory) 3 0 3 3rd Year StandingYPROTRADEV Training and Development 3 0 3 YHUMRESYPROORDEV Organizational Development 3 0 3 YHUMRES

TOTAL 23 1 24

XINCBUSTAX Income and Business Taxation 3 0 3 XPACOLAWYMACTU Management Accounting 3 0 3 YFINMA1YPROLABLAW Labor Law and Legislation 3 0 3 YHUMRESYHRSEARCH Human Resource Research 3 0 3 YMRESEARCHYTQUALITY Total Quality Management 3 0 3 YQUANTIBUSYPROLABREL Labor Relations and Negotiations 3 0 3 YHUMRESYPROHRTREN Trends and Issues in HR 3 0 3 YHUMRESYFRENVIMAN Environmental Management 3 0 3 YMARKMA

TOTAL 24 0 24

YPRACT Practicum 6 0 6 GraduatingYFRENTREP Entrepreneurial Management 3 0 3 YPRIMAR, YORGBEV4RIZAL Life and Works of Rizal 3 0 3 NoneYPROSHRM Strategic Human Resource Management 3 0 3 GraduatingYFREERP Enterprise Resource Planning System 2 1 3 YOPSMGMTYBUSLANG Foreign Business Language 3 0 3 3rd Year Standing

TOTAL 20 1 21

COURSE TOTAL 203





54





LABHRS


1ENGLISH Reading and Writing 3 0 3 NoneXFUNAC1 Fundamentals of Accounting - Part 1 6 0 6 None2COLALG College Algebra 3 0 3 None3FILKOM Komunikasyon sa Akademikong Filipino 3 0 3 None6COMBASIC Computer Basic Concepts and Applications 0 3 3 None9EARTSN Earth Science 3 0 3 NoneCLE1 Sowing Seeds of Faith 3 0 3 None7SELFTEST PE 1: Self-Testing Activities 2 0 2 NoneLTS1 Literacy Training Services 1 0 3 3 None

TOTAL 23 6 29

XFUNAC2 Fundamentals of Accounting - Part 2 (with 18 hours Computer Lab) 6 0 6 XFUNAC11SPEECH Speech and Oral Communication 3 0 3 1ENGLISH3FILBAS Pagbasa at Pagsulat Tungo sa Pananaliksik 3 0 3 3FILKOM2MINVES Mathematics of Investment 3 0 3 2COLALG6PROGFUN Programming Fundamentals and Database Management 0 3 3 6COMBASIC9BIOSCN Biological Science 3 0 3 NoneCLE2 Step to Conversion 3 0 3 CLE17RHYTHMIC PE 2: Fundamentals of Rhythmic Activities 2 0 2 7SELFTESTLTS2 Literacy Training Services 2 0 3 3 LTS1

TOTAL 23 6 29

XFINACR1 Financial Accounting and Reporting - Part 1 6 0 6 XFUNAC21CORRES Business Correspondence and Report Writing 3 0 3 1SPEECH4PHILOGIC Introduction to Philosophy with Logic and Critical Thinking 3 0 3 NoneYECONLRT Principles of Economics with Land Reform and Taxation 3 0 3 None2BUSCAL Business Calculus 3 0 3 2MINVES4HISGOV Philippine History and Government 3 0 3 NoneCLE3 Set to Uphold the Church's Conviction 3 0 3 CLE27GAMES PE 3: Fundamentals of Games and Sports 2 0 2 7RHYTHMIC

TOTAL 26 0 26

XFINACR2 Financial Accounting and Reporting - Part 2 6 0 6 XFINACR1XISA Information System in Accounting 0 3 3 6PROGFUNYBORGMA Business Organization and Management 3 0 3 NoneXBUSFIN Basic Business Finance 3 0 3 2nd Year StandingXMICRO Microeconomics Theory and Practice 3 0 3 YECONLRTXBUSSTAT Business Statistics (with Laboratory) 3 0 3 2BUSCAL1LIT1 Literature of the Philippines 3 0 3 NoneCLE4 Send to be Evangelizers 3 0 3 CLE37TEAM PE 4: Team Sports 2 0 2 7GAMES

TOTAL 26 3 29

XFINACR3 Financial Accounting and Reporting - Part 3 3 0 3 XFINACR2XMGRFIN1 Managerial Finance - Part 1 3 0 3 XBUSFINXINTAX Income Taxation 3 0 3 3rd Year StandingXITSAD I.T. Concepts and Systems Analysis and Design Development 0 3 3 XISAXPRIMAR Principles of Marketing 3 0 3 3rd Year StandingYORGBEV Organizational Behavior 3 0 3 YBORGMAXMACRO Macroeconomics Theory and Practice 3 0 3 XMICRO4ARTMANSOC Art, Man and Society 3 0 3 None4GENSOC General Sociology 3 0 3 None

TOTAL 24 3 27






55





LABHRS


XCOSTACM Cost Accounting and Cost Management 6 0 6 XFINACR3XADVAC1 Advanced Financial Accounting and Reporting - Part 1 3 0 3 XFINACR3XBUSTAX Business Taxation 3 0 3 XINTAXXMGRFIN2 Managerial Finance - Part 2 3 0 3 XMGRFIN1XOBLICO Law on Obligations and Contracts 3 0 3 3rd Year StandingXADCOMA Advanced Computer Applications for Accountants 0 3 3 XITSADXQUANTIB Quantitative Methods in Business (with Laboratory) 3 0 3 XBUSSTAT4GENPSY General Psychology 3 0 3 None

TOTAL 24 3 27

XADVAC2 Advanced Financial Accounting and Reporting - Part 2 3 0 3 XADVAC1XINTAUD Internal Auditing 3 0 3 XADVAC1XMGRAC1 Managerial Accounting - Part 1 3 0 3 XCOSTACMXPACOLO Partnership and Corporation Law 3 0 3 XOBLICOXRESEARCH Accounting Research 3 0 3 4th Year StandingXPRODMAN Production Management (with Laboratory) 3 0 3 XQUANTIBYARTKAMP Kapampangan Art and Culture 3 0 3 NoneXPRACTICUM Internship 3 0 3 4th Year Standing

TOTAL 24 0 24


XTAUDIT1 Assurance Principles, Professional Ethics and Good Governance 6 0 6 XINTAUDXGOODGOVSR Good Governance and Social Responsibility 3 0 3 4th Year StandingXMERCANLO Sales, Agency and Other Mercantile Laws 3 0 3 XPACOLOYSTRATMA Strategic Management (Business Policy) 3 0 3 Graduating4RIZAL Life and Works of Rizal 3 0 3 NoneSPDPR Personality Development and Public Relations (with Laboratory) 3 0 3 3rd Year Standing

TOTAL 24 0 24

COURSE TOTAL 215

IMPORTANT:

NOTE:the requirements of the said program.



Note: In the First Semester of the Fourth Year, some students will be taking SPDPR instead of XPRACTICUM, with XPRACTICUM to be taken



in the Second Semester.

Students who want to shift to the Bachelor of Science in Accountancy program can do so if they meet

56




LABHRS


1ENGLISH Reading and Writing 3 0 3 NoneXFUNAC1 Fundamentals of Accounting - Part 1 6 0 6 None2COLALG College Algebra 3 0 3 None3FILKOM Komunikasyon sa Akademikong Filipino 3 0 3 None6COMBASIC Computer Basic Concepts and Applications 0 3 3 None9EARTSN Earth Science 3 0 3 NoneCLE1 Sowing Seeds of Faith 3 0 3 None7SELFTEST PE 1: Self-Testing Activities 2 0 2 NoneLTS1 Literacy Training Services 1 0 3 3 None

TOTAL 23 6 29

XFUNAC2 Fundamentals of Accounting - Part 2 (with 18 hours Computer Lab) 6 0 6 XFUNAC11SPEECH Speech and Oral Communication 3 0 3 1ENGLISH3FILBAS Pagbasa at Pagsulat Tungo sa Pananaliksik 3 0 3 3FILKOM2MINVES Mathematics of Investment 3 0 3 2COLALG6PROGFUN Programming Fundamentals and Database Management 0 3 3 6COMBASIC9BIOSCN Biological Science 3 0 3 NoneCLE2 Step to Conversion 3 0 3 CLE17RHYTHMIC PE 2: Fundamentals of Rhythmic Activities 2 0 2 7SELFTESTLTS2 Literacy Training Services 2 0 3 3 LTS1

TOTAL 23 6 29

XFINACR1 Financial Accounting and Reporting - Part 1 6 0 6 XFUNAC21CORRES Business Correspondence and Report Writing 3 0 3 1SPEECH4PHILOGIC Introduction to Philosophy with Logic and Critical Thinking 3 0 3 NoneYECONLRT Principles of Economics with Land Reform and Taxation 3 0 3 None2BUSCAL Business Calculus 3 0 3 2MINVES4HISGOV Philippine History and Government 3 0 3 NoneCLE3 Set to Uphold the Church's Conviction 3 0 3 CLE27GAMES PE 3: Fundamentals of Games and Sports 2 0 2 7RHYTHMIC

TOTAL 26 0 26

XFINACR2 Financial Accounting and Reporting - Part 2 6 0 6 XFINACR1XISA Information System in Accounting 0 3 3 6PROGFUNYBORGMA Business Organization and Management 3 0 3 NoneXBUSFIN Basic Business Finance 3 0 3 2nd Year StandingXMICRO Microeconomics Theory and Practice 3 0 3 YECONLRTXBUSSTAT Business Statistics (with Laboratory) 3 0 3 2BUSCAL1LIT1 Literature of the Philippines 3 0 3 NoneCLE4 Send to be Evangelizers 3 0 3 CLE37TEAM PE 4: Team Sports 2 0 2 7GAMES

TOTAL 26 3 29

XFINACR3 Financial Accounting and Reporting - Part 3 3 0 3 XFINACR2XMGRFIN1 Managerial Finance - Part 1 3 0 3 XBUSFINXINTAX Income Taxation 3 0 3 3rd Year StandingXITSAD I.T. Concepts and Systems Analysis and Design Development 0 3 3 XISAXPRIMAR Principles of Marketing 3 0 3 3rd Year StandingYORGBEV Organizational Behavior 3 0 3 YBORGMAXMACRO Macroeconomics Theory and Practice 3 0 3 XMICRO4ARTMANSOC Art, Man and Society 3 0 3 None4GENSOC General Sociology 3 0 3 None

TOTAL 24 3 27






To be able to move on to Third Year, an Accountancy Student must:

The said examination will be administered during the Summer Term prior to the Third Year.

(1) Have a minimum weighted average of 2.50 in all accounting subjects*, with no failure in any of the said subjects, and(2) Pass the qualifying examination covering the accounting subjects* already taken up.

*Accounting Subjects: XFUNAC1, XFUNAC2, XFINACR1, XFINACR2 and XISA.If the student fails to meet any of the above requirements, he/she will be shifted to the BS in Accounting Technology program.

To be able to move on to Second Year, an Accountancy Student must:(1) Have a minimum average of 2.25 in XFUNAC1 and XFUNAC2, with no failure in any of the said subjects, and(2) Have a minimum weighted average of 2.50 in all First Year subjects, with no failure in any of the said subjects.If the student fails to meet any of the above requirements, he/she will be shifted to the BS in Accounting Technology program.

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LABHRS


XCOSTACM Cost Accounting and Cost Management 6 0 6 XFINACR3XADVAC1 Advanced Financial Accounting and Reporting - Part 1 3 0 3 XFINACR3XBUSTAX Business Taxation 3 0 3 XINTAXXMGRFIN2 Managerial Finance - Part 2 3 0 3 XMGRFIN1XOBLICO Law on Obligations and Contracts 3 0 3 3rd Year StandingXADCOMA Advanced Computer Applications for Accountants 0 3 3 XITSADXQUANTIB Quantitative Methods in Business (with Laboratory) 3 0 3 XBUSSTAT4GENPSY General Psychology 3 0 3 None

TOTAL 24 3 27

XADVAC2 Advanced Financial Accounting and Reporting - Part 2 3 0 3 XADVAC1XINTAUD Internal Auditing 3 0 3 XADVAC1XMGRAC1 Managerial Accounting - Part 1 3 0 3 XCOSTACMXPACOLO Partnership and Corporation Law 3 0 3 XOBLICOXRESEARCH Accounting Research 3 0 3 4th Year StandingXPRODMAN Production Management (with Laboratory) 3 0 3 XQUANTIBYARTKAMP Kapampangan Art and Culture 3 0 3 NoneSPDPR Personality Development and Public Relations (with Laboratory) 3 0 3 3rd Year Standing

TOTAL 24 0 24


XTAUDIT1 Assurance Principles, Professional Ethics and Good Governance 6 0 6 XINTAUDXGOODGOVSR Good Governance and Social Responsibility 3 0 3 4th Year StandingXMERCANLO Sales, Agency and Other Mercantile Laws 3 0 3 XPACOLOYSTRATMA Strategic Management (Business Policy) 3 0 3 Graduating4RIZAL Life and Works of Rizal 3 0 3 NoneXPRACTICUM Internship 3 0 3 4th Year Standing

TOTAL 24 0 24

XACRE1 Accounting Review 1 3 0 3 5th Year StandingXAAUDIT Applied Auditing 6 0 6 5th Year StandingXMGRAC2 Managerial Accounting - Part 2 (with Controllership) 3 0 3 XMGRAC1XMGMTCON Management Consultancy 3 0 3 XMGRAC1XNEGOIN Negotiable Instruments 3 0 3 XMERCANLOXSYNTHE Synthesis 1 0 1 5th Year StandingHUMELECT Humanities Elective (World Culture or Foreign Language) 3 0 3 5th Year Standing

TOTAL 22 0 22

XACRE2 Accounting Review 2 3 0 3 XACRE1XACRE3 Auditing Theory and Problems Review 3 0 3 5th Year StandingXMASREV Management Services Review 6 0 6 5th Year StandingXLAWREV Business Law Review 3 0 3 5th Year StandingXTAXREV Tax Review with Tax Planning and Tax Practice 3 0 3 5th Year StandingXAUDCIS Auditing in CIS Environment 0 3 3 5th Year Standing

TOTAL 18 3 21

COURSE TOTAL 258

IMPORTANT:



The said examination will be administered during the Summer Term prior to the Fourth Year.

A student who has finished the first four years of the curriculum shall be considered for the degree Bachelor of Science in Accounting Technology.

The said examination will be administered during the Summer Term prior to the Fourth Year.*Accounting Subjects: XFUNAC1, XFUNAC2, XFINACR1, XFINACR2, XISA, XFINACR3, XMAFIN1, XINTAX, XITSAD, XCOSTACM, XADVAC1, XBUSTAX,

Registration in any subject is allowed only upon passing the prerequisite(s) of the said subject, if any.

To be able to move on to Fifth Year, an Accountancy Student must:

FIFTH YEAR, FIRST SEMESTER

FIFTH YEAR, SECOND SEMESTER

*Business Law Subjects: XOBLICO, XPACOLO and XMERCANLO.

A subject enrolled in violation of this rule will not be given any credit regardless of the grade obtained.

A Fifth Year Accountancy Student must pass the Comprehensive Examination as part of the requirements for graduation.

*Accounting Subjects: XFUNAC1, XFUNAC2, XFINACR1, XFINACR2, XISA, XFINACR3, XMAFIN1, XINTAX, XITSAD,

To be able to move on to Fourth Year, an Accountancy Student must:

XCOSTACM, XADVAC1, XBUSTAX, XMAFIN2 and XADCOMA.

XMAFIN2, XADCOMA, XADVAC2, XINTAUD, XMANAC1, XRESEARCH, XADVAC3, XTAUDIT1 and XGOODGOV.

If the student fails to meet any of the above requirements, he/she will be shifted to the BS in Accounting Technology program.*Business Law Subject: XOBLICO




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COURSE DESCRIPTIONS School Year 2014-2015

BUSINESS MANAGEMENT SUBJECTS

YBORGMA In this course, the students will gain knowledge of the basic management functions of planning, organizing, controlling and leading. Having different activities, cases, role plays and projects, students will enhance their understanding of the role of a manager, practice applying management skills, explore on different decision making styles and recognize ways to effectively and efficiently respond to management problems and challenges.

YBUSMATH This course covers basic mathematical maneuvers and tools required to solve various problems involving investment decisions and financial transactions. The topics involved are the following: review of basic mathematical concepts, buying merchandise, pricing merchandise, employees’ compensation and income taxes, preparing and analyzing financial reports, simple interest and simple discount, compound interest, depreciation.

YORGBEV This course consists of three levels: individual, group and organization. In individual level discusses how emotions guide employee motivation, attitudes and decisions; how self-concept influences employee motivation and behavior; group level explains team cohesion, and leadership; how social networks are gaining importance as a source of personal power and organizational effectiveness; and finally, organizational level includes how appreciative inquiry has become an important strategy for changing organizations. This subject is relevant and useful to anyone who works in and around organizations.

YBUSCOM This course covers important aspects of people to people communication which maybe required at anytime. It offers a practical approach on how to communicate with clients, customers, suppliers, peers and manager and in general, an overview of the communication demands of business.

YBUSSTAT The course introduces principles and tools in Statistics from the perspective of a business manager. Particularly, it focuses on statistical skills managers need in organizing, describing, processing, interpreting data and thereby making better decisions. It covers collection and presentation of data, measures of variation, probability and statistical inferences using the normal distribution, hypothesis testing, analysis of variance, chi-square and regression analysis.

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YMICRO This course introduces the student to the three pillars of economics analysis (choice, scarcity, and coordination) and the mathematical techniques that economist use to represent these ideas (optimization, equilibrium, and adding up constraints). Most of the course is devoted to “ price theory” elasticity price regulation and consumer choice, which is the analysis of the role that price play in facilitating coordination in a market economy. The last part of the course deals with situations where coordination through price may not result in desirable outcomes. This includes market structure: Competition and monopoly and monopolistic competition and oligopoly.

YQUANTIB This course deals with quantitative approaches in solving various management problems for decision making. The course covers the concept of linear program both for graphical and transportation methods, pert-cpm, inventory models, queuing models, decision analysis and forecasting. It also integrates the use of quick resilt management softwares and spreadsheet modeling in quantitative management problems.

YMACRO This course is concerned with the behavior of the economy in the aggregate. Macroeconomics addresses the determination of the economy’s total output of goods and services (GDP), the growth of output, the determinants of the price level and the rate of inflation, the factors that determine employment (and unemployment), the balance of payments, and exchange rates. Major topics discussed are the national economic issues and measure of performance, aggregate expenditure decisions, unemployment, inflation and the global environment (i.e., international trade, role of transnational corporation in the world economy, protectionism, foreign exchange controls, NAFTA, AFTA, GATT, EU, WTO).

YHUMRES This course covers the concepts, principles and practices of human resources management (HRM). It provides a strong foundation to understand the facets of HRM such as recruitment, selection, training, motivation, retention, and the legal environment. Furthermore, it provides understanding on how HRM links with business strategy.

YPRIMAR Principles of marketing take a practical, managerial approach to marketing. It provides a rich depth of practical example and applications showing major decisions that marketing managers face in their effort to balance the organization’s objectives and resources against needs and opportunities in the marketplace. It likewise provides the students a comprehensive, innovative and practical introduction to marketing.

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YBUSFIN This course covers the concepts, principles and practices of financial management. It provides students with a conceptual understanding of the financial decision-making process rooted in current financial theory and in the current state of world economic conditions. It further gives students insights on how the core concepts of finance apply in the real world, problem-solving, ethics and making decisions that would enhance the value of the firm.

YOPMAN/YPRODMAN This course deals with production and operating activities. The course covers the concept of forecasting, capacity planning, design of work systems. Statistical process in quality control, aggregate planning, materials requirement planning and scheduling. It also includes actual observation of POM techniques developed in manufacturing organization through plant visit.

YFINMA1 This course deals with the analysis, planning, implementation and control of financial activities. It will also deals with short term financing aspect of the corporation. The course also touches the three major decision making areas of financial management: the investment, financing and asset management decisions.

YGOODGOV The course presents a strategic social responsibility framework that addresses the role of business through learning the various principles and aspects of good governance and responsible citizenship. It discusses the extent to which a business adopts a strategic focus for fulfilling the economic, legal, ethical, and philanthropic responsibilities expected by all its stakeholders. It also integrates the most up-to-date findings in the field, describes best practices, encourages student decision-making, provides cutting-edge cases, and inspires the application of social responsibility principles to a variety of situations and organizations.

YMARKMA/YPROMARKMA This course deals with the analysis, planning, implementation and control of marketing activities. Topics discussed include understanding marketing management, building strong brands, shaping the market offerings, delivering value, communicating value, and creating successful long-term growth. Practical applications of marketing principles in the organization and setting up of a marketing mix from the standpoint of a marketing executive and the marketing staff are presented.

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YPROLOG This course covers the importance of operations/supply chain management. It consists of the processes that effectively produce, transform, and deliver a product or service. It provides the organization of supply chain activities which include purchasing of raw materials and components from suppliers, distribution of parts and finished goods, and administration of the relationship with customers.

YFRENTREP/YENTREPMAN/YENTREP This course aims to provide the student a introduction to entrepreneurship as an alternative career option. It examines the person of the entrepreneur, his contribution to the community and the economy and his role as a change agent. The course follows a process framework of entrepreneurship and introduces the students to key concepts and principles while walking through the steps in establishing a new venture. It makes use of theoretical as well as practical, real-life examples of entrepreneurship both in the local and international business environments.

YPRORETMAN This course focuses on the contemporary dynamics and practical approaches of strategic retailing. The extensive coverage provides the students practical and professional knowledge in the establishment, operation, management an evaluation of a retail business.

YTQM This course is designed to provide students with knowledge and understanding of Total Quality Management as an important competitive tool of every business organization in the global market. It includes the introduction of Total Quality Management, organizational theory, behavior and strategic management.

YMETHRES This course is an introductory to scientific research as applied to business. It covers the general nature of research in business, the process, review of related literatures and studies, research frameworks and the methods in conducting a specific business research. The method covers the research designs, sampling plan, data collection and analysis.

YPRACUM1 Legal Research and Documentation This course deals with the study of the planning, collection and analysis of data relevant to legal/business decision making, and communicating the results of this analysis to management. It aims to identify and define opportunities and problems, generate, refine and evaluate legal/business actions, monitor performance and improve understanding of legal information. Credit: 3 Units Pre-requisite: YLegres1 (YMethres)/Graduating

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YPROADS/YMEADSPRO This course is an introductory to advertising and promotions management. It presents conceptual, applied and managerial approaches to advertising and promotions management. It covers the basic principles of advertising and promotions management, marketing objectives, advertising and promotion budget, marketing audience selection, communication objectives, brand attitude strategy, creative strategy, promotional actions and communication objectives, consumer trial and usage promotions, media selection, advertising strategy, research and testing and campaign evaluation.

YKAMP “Kapampangan history and culture does not begin and end with the coming of the Spaniards. It is not something that is merely to be preserved or displayed within a museum… Unlike previous attempts to teach Kapampangan culture, the studies made in this course would not be limited to the history, lifestyle and achievements of a few principal Kapampangan families during the Spanish and American era. Rather, this course would be an attempt at a formation of a holistic approach to Kapampangan studies by giving due emphasis to the living traditions of the greater majority of the Kapampangan people...” -Siuala ding Meangubie1

Ining 3-yunit a kapanigaralan na pemalaguanan yang KAPANIGARALAN KULTURANG KAPAMPANGAN (o YKAMP) makatuki ya king pamamunie lalam king kabaluan daring mamanigaral king kaisipan, ampong kabaldugan ning beluan Kapampangan. Kayabe ya keti ing pamanigaral king diograpi, kasalesayan, etnographi, deng literatura, angga na king kasalungsungan bili daring Kapampangan.

SPDPR This course discusses the skills needed to prepare students for the challenges of work in the constantly changing job environment. It requires assessment of skills, revisiting and updating goals, and apply strategies aligned for personal improvement and professional success.

YFREFOSBAPP/YFOSBAPP This course integrates topics of analyzing and understanding the various open source business applications being used by companies. It also emphasizes on open source apps such as simple as Open Office to intermediate business apps such as Project Management tools and Customer Relations Management and finally MYSQL for databases. Includes understanding of cloud computing and how businesses harness the power of the internet to gain advantage and security towards becoming more competitive in the industry.

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YMACTU This course is designed to provide students with the knowledge and understanding of the need for accounting information and to guide management in making economic decisions. It includes the different tools and techniques available to the controller in order to aid those who are responsible for the management of an enterprise.

YPROCOB/YMECOB This course presents concepts to prompt students to look beyond how people buy. It includes topics such as psychological core of the consumer, the consumer’s culture and consumer behavior outcomes. This course will also touch on Customer Relationship Management which is very essential for companies that strive to become customer-centric organizations

YMARES/YHURES This course deals with the study of the planning collection and analysis of data relevant to marketing/human resource decision making and communicating the results of this analysis to management. It further deals with the function which the consumer, customer and public to the marketer through information that is used to identify and define marketing/human resource/management opportunities and problems, generate, refine and evaluate marketing actions, monitor marketing performance and improve understanding of marketing/human resource/management as a process.

YBURES This course is an actualization of the the business research proposal completed in Methods of Research (YMETHRES) course. It is designed to expose the students to real world applications of business concepts and theories taken from first to fourth year. It covers the sources and collection of data as well as analysis and presentation of results and recommendations capped by an oral defense.

YPROSALES This presents an overview of professional selling which covers topics such as a trust-based approach in making a sales offer, a customer-centered sales program and selling activities and account management policies, organizing the selling effort, demand estimation, sales territories, sales quotas, sales person performance, sales person’s role perception, sales force recruitment and selection, sales training, motivating the sales force and evaluation of sales performance.

YPROMARDEV This course aims to study services which are offered to provide cost effective support to business planning, market forecast and strategy development which include market research reports, market essentials marketing consultancy which includes the customer insight style of reporting and commercial due diligence for financial providers and companies involved in acquisitions and mergers.

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YPROINTERMAR/YFREINTERMAR

This course is intended to familiarize the students with the principles and practices of global marketing. The topics included the scope and challenge of international marketing, the cultural environment of global marketing management, and the corporate context of marketing.

YFREENVIMAN The objective of this course is to instill in the hearts and minds of the students the need for an understanding on how the environment is affected by both natural and human activity that can either be beneficial or detrimental to nature in general. Students will learn of different laws and policies that govern environmental protection and preservation both domestic and global. It also aims to illustrate in a practical approach how economic tools such as market models and benefit-cost analysis can be used to assess environmental problems and to evaluate policy solutions.

YPROSMARK This course examines the key strategies and issues involved in analyzing and selecting strategies in the marketing environment. It considers the total business perspective future marketers and business managers need in their decisions. It includes the analysis, planning and applying key business and marketing strategies in making sound business decisions.

YPRACT/YPRACUM2 The internship is a combination of on-the-job training and related classroom instruction in which students learn the practical and theoretical aspects of a highly skilled occupation. Internship program is a requirement of the college of Business and Accountancy in coordination with the government and non-government offices.

Internship program aims to: simplify the existing training system, make training more relevant to industry needs, extend training to areas where it has not been previously offered.

The purpose of the training program is to stimulate and assist industry in developing and improving training programs designed to provide workers the needed skills to compete in a global economy.

In a vibrant education and training system, individuals have a variety of options and can develop the skills they need to compete in today’s job market. That is why internship will always be an important program of the College of Business and Accountancy. It is a practical alternative for young people who want to enter the work force with skills that are in demand. Like everything else, though, the internship system needs to change with the times.

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YBUSLANG This course has been prepared with the main emphasis on listening and speaking Japanese. It also provides instruction in reading and writing hiragana and katakana characters.

YFREWEB This course will provide students with a foundation for web site development using HTML and will enable them to plan, design and create multimedia web pages, effectively integrate animation into web site design, analyze trends and issues in web design, and utilize client-side scripting tools to enhance Web site design. This course will also include topics in animation, digital imaging manipulation that will be integrated in web pages.

YERPS From the perspective of an end user, this course is designed to capture the inter-relationship between business processes with the aid of a business software solution SAP Business One. Standard process flows are integrated: sales, purchases, receipts, disbursements, production, material requirements planning and services. Supply-chain Management, Production Management and Financials are extensively taught to simulate industry-based best practices.

YFREPROJMAN/YMEPROJMAN This course presents the specific concepts, techniques and tools for managing projects effectively. It covers the concepts and skills that are used by managers to propose, plan, secure resources, budget, and lead project teams to successful completions of their projects. It provides understanding of the cause-effect relationships and interactions among the sociotechnical dimensions of projects.

YMEPHIBUS/YMEBUS This course provides an overview of the complexity of external environmental forces and their impact on the business environment relative to the various activities that the business organizations plan, implement, and control. Depending on the assessed impact, decisions are made taking into consideration the various factors and their impact in the dynamic and changing business environment.

YAOM/YPROAOM This course is a study of the different phases of administrative office management (AOM) and its vital role in the business organization in the business organization. It also includes the importance of AOM on management technology, management’s decision-making, and the need for good planning towards job satisfaction and self-actualization. It covers topics like the basic concepts of AOM, managing a culturally diverse workforce, managing administrative services and controlling administrative services.

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YFINMA2 This course deals with the analysis, planning, implementation and control of financial activities. It will also deal with long term financing aspect of the corporation. The course also touches the three major decision making areas of financial management: the investment, financing and asset management decisions.

YMERECSEL/YBRECSEL/YPRORECSEL This course covers the fundamental methodologies of attracting new talents needed by the organization with emphasis on effective sourcing of manpower, selection of prospective employees, matching job requirements with qualifications of applicants in the work place, induction of new hired employees to facilitate their integration in the new business environment. The students will be oriented with the strategies and techniques to fill up vacant positions at the right time with adequate qualifications of new hires will help organizations achieve its business plans and operational objectives for a given period.

YMEBANK This course is designed to provide students with the knowledge and understanding of the banking system. It includes the different roles and functions of banks as part of the world of financial institutions. The student is made aware of the contributions of banks in the develpment of both domestic and global economies.

YMESERVMAN This course is designed to engage in the specific nature of service industry and the peculiarities of managing service firms. Three sides of service are covered: how to realize customer satisfaction and customer loyalty, the crucial role of employees in service operation and managing the operational side of the service process. Furthernore, the course provides an opportunity for the students to be familiarized on the operations and strategies of local service firms.

YSTRATMA This course is focused on the issue and tasks of strategic management. i. e. industry and competitive analysis and business-level strategy, and strategy implementation. In general, it covers the process of strategic management, strategic analysis, and strategic management applications. Specifically, the course includes the nature and importance of strategic management, the essential entrepreneurial tasks in formulating strategy, techniques of industry and competitive analysis, generic business strategy and industry environments, building and defending competitive advantages, generic types of corporate strategies, resource allocation and competencies in implementation support systems and leadership.

YPROTRADEV The course discusses training as related to organizational objects. Training models, learning theory, evaluating methodologies, instructional techniques and topics of special interest are emphasized.

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YPROORDEV This course will give the students a general idea of what is involved in developing an organization to achieve its vision and mission, its philosophies and culture to ensure its competitiveness in a globalized economy. The scope will cover the principles of organizational development, organization design and structuring. Training and development. Performance management, culture and change management. It focuses on the management of organizational change/ interventions from a system perspective. The students will gain sufficient knowledge to appreciate the overall impact of these activities for the success of an organization.

YPROLABLAW The course covers the introduction to the basic concepts and principles of Philippine Labor Code as an indispensable tool in human resource management.

Knowing the various labor and social legislation is as indispensable as knowing the basic laws of the land. The scoop will also cover the different government instrumentalities involved in implementing labor and social legislations like the Department of Labor, National Labor Relations Commission, Social Security System, etc. the student is given the opportunity to learn how the various labor laws affect the manner business operates, the interplay of various sectors, the limitations and scopes of freedom in the workplace will influence the culture of the organization.

YPROCOMAD The course includes examination of theories, models and procedures required to develop compensation and reward systems in organizations. Economic, psychological and social elements of compensation. Determination of compensation structures and differentials forms of compensation and reward, compensation levels. Instructors and schedule.

YPROLABREL/YFRELABREL The course uses cases, lectures and simulations to develop negotiations skills in a variety of management situations, including union-management relations. Issues include pre-employment discussions, collective bargaining, arbitration, mediation, agency, renegotiating contact, and multiparty discussions, Instructors and schedule.

YPROHRTREN This course discusses comprehensively current issues and trends as inter-related to the various HR functional activities such as HR planning, recruitment and selection, training and development, compensation and benefits, human relations, health and safety, and business ethics. All interwoven in a cohesive and timely assessment made in cognizant with the business decisions for effective and efficient accomplishment of its goals or objectives.

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YPROSHRM

This course will allow students to work with a seasoned and capable mentor who will guide the students in their self-discovery the philosophy on the self as the primary instrument and a key success factor in effectively performing strategic HR work will be the corner stone of this course. Various self-assessment tools and instrumentation will be utilized to enhance self-understanding/processing.

YCONSLAW This a major field for Legal Management students. It is a study of the three inherent powers of the state in relation to the rights of individuals in society. Students will be equipped with working knowledge of the constitution.

YADMIPRO It covers the meaning, types and powers of administrative bodies as well as the basic legal doctrines about administrative agencies are studied.

YCIVLAW It includes both the substantive law on civil rights and obligations as well as the substantive law on civil rights and obligations as well as the procedural law for the enforcement of those rights through course action.

YCOMLAW It involves the legal principles governing partnership and private corporation as business organizations.

YNEGOIN This course deals with the provisions of the law on negotiable instruments. It focuses on topics on negotiability of the instruments; functions and kinds of negotiable instrument; construction of ambiguous instrument; forgery and its effect; consideration; accommodation party; manner and consequence of transfer of instruments; striking out endorsements; requisites of holder in due course; defense of the parties; discharge of negotiable instruments and the parties secondarily liable; liabilities of the parties; effects of alteration; and other kinds of instruments such as promissory notes and bills of exchange. Some of the major themes that will be explored in class include the process of negotiation and collecting (i.e., paying and getting paid), loss allocation (who pays when there is a problem), and emerging payment systems using new technology and the Internet (credit and debit card systems). At the end of the course, the students are expected to demonstrate knowledge and understanding on the different form of negotiable instruments and imbibe the values of honesty and integrity in applying the law on negotiable instruments.

YLEGENV This is intended for Business management students, the theoretical foundation of the legal system and the various kinds of laws and regulations affecting business are covered. This subject serves as a input in deciding and planning activity.

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YFRESALESBA This includes the principles, rights and obligations arising from a sales contract. Moreover, the various types of bailments used in business are covered. The students in this course are prepared to handle the business law portion.

YNEGOPROC This is a major subject for Legal management students which combines the law on negotiable instruments and the salient provisions of the Central bank and General banking Laws.

YCRIMPRO It covers the process on crime investigation beginning with the initial investigation up to the conclusion, either acquittal or conviction. This will also make the consumers aware of the rights of suspected criminals so as their constitutional rights are not violated.

YFRELEGFORMS This covers the wide range of studying legal documents, how they are drafted, what they constitute, and how they are analyzed.

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DEPARTMENT OF ACCOUNTANCY COURSE DESCRIPTIONS SCHOOL YEAR 2014-2015

XFUNAC1This subject introduces student to basic accounting as applied to business and the profession and to its significance to personal and social economic development. Provided insights and understanding on the conceptual and historical, personal, socio-economic, ethical-legal perspective of accounting. Students are expected to engage in reflective ethical practice of accounting and self-assessment of one’s attitude, aptitude, behaviors and competencies which can serve as foundation of dynamic forms of accounting practice.

6COMBASICThis subject deals with the fundamentals of computer system and applications mostly used in business organizations. Emphasis is on the needs of business organizations. It focuses on computer concepts; internet; and different applications such as word processing, electronic spreadsheets and electronic presentations. At the end of the course, the students are expected to apply concepts, skills, and techniques in preparing different office tasks, financial and non-financial documents and reports, as well as make use of the internet for communication and research efficiently.

XFUNAC2This is the second part of Fundamentals of Accounting that deals with transactions, financial statements, accounting process of partnerships and corporations as distinguished from sole proprietorships. Focuses on the formation, operations, distribution of profit, liquidation and changes in the capital structure of the partnership brought about by the admission of new partners and withdrawal, death, bankruptcy or incapacity of a partner. This includes the conversion of an incorporated enterprise into a corporation, accounting for incorporated enterprises from organization to declaring dividends and issuing of treasury shares. It also focuses on the review of accounting principles, followed by the introduction of the software, its major features, commands, operating procedures and functions and application of the accounting process in an electronic environment. The students are expected to differentiate the accounting process of the three-business organization (sole proprietorship, partnership, and corporation) and prepare the financial statements for each business organization based on the procedures and principles learned. And the course participants are expected to demonstrate an adequate knowledge in utilizing the software’s features according to its intended use in the accounting process.

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6PROGFUNThis course provides a fundamental overview of the values, concepts, principles, skills and techniques of modern database management systems and of database (data-driven) business application system development. Foundations of relational database and application structures, and use of tools and techniques for designing a new database application "from scratch" are first presented for student learning. Then -- given a "business case" (real world situation/example of business/organization and of its goals, objectives, functions, problems and requirements for a relational database application) -- students plan, analyze, design, construct, and test an integrated relational database and associated application components. This course also provides the students an introduction to problem solving and algorithmic solutions using a modern object-oriented programming language such as Visual Basic. Students will also be further exposed to object-oriented programming techniques; emphasis is on learning to program rather than learning specific languages.

XFINACR1This course introduces the nature, functions, scope, and limitations of the broad field of accounting theory. It deals with the study of the 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, the conditions under which they may be appropriately applied, their impact or effect on the financial statements; and the criticisms commonly leveled against them. The course focused on the detailed discussion, appreciation, and application of accounting principles covering the assets, financial and non-financial. Emphasis is given on the 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. The students are expected to integrate the theories and accounting principle in a problem solving situation involving measurement, recognition, statement presentation and disclosure requirement of cash and cash equivalent, receivables, inventories, investments, and property plant and equipment.

XFINACR2A continuation of Financial Accounting & Reporting, Part-I focused on the financial accounting principles relative to recognition, measurement, valuation, and financial statement of presentation of other types of investments, intangibles, liabilities and shareholders’ equity, including disclosure requirements. The related internal control, ethical issues, and management of liabilities and owner(s)’ equity including emphasis is given to contemporary issues such as accounting for leases, employees’ retirement benefits, deferred taxes, trouble debt restructuring and other current related items. The students are expected to integrate the accounting principles in problem solving situation involving creditors and stockholders’ and apply accounting principle involving measurement,

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recognition, valuation and statement presentation of other types of investments, leases, income taxes, employee benefits and debt restructuring.

XISAThis course teaches conceptual, analytical and technical skills necessary to work efficiently and productively as an accountant in a computerized business information environment. It focuses on the integrated use of software suite components, E-mail and the Internet to add value to an organization’s decision-making processes; the effect of information technology on accounting cycles and processes; designing effective internal control systems; using accounting software packages; and using the systems development lifecycle to build or acquire accounting information systems. At the end of the course, the students are expected to demonstrate knowledge and skills in computerized business accounting information systems.

XFINACR3This is the third Financial Accounting & Reporting course that deals specifically with the preparation and presentation of the financial statements and other related topics. It focuses on the preparation a properly classified balance sheet, income statement, statement of changes in equity, and statement of cash flows; the concepts, principles and minimum requirements; the techniques of financial statements preparation and presentation, as well as the various techniques of the preparation and presentation of other accounting topics such as the reconstruction of accounts from incomplete records (single entry method), change from cash basis to accrual basis of accounting, correction of errors, accounting changes, discontinued operations, earnings per share, accounting for changing prices, interim reporting, segment reporting and other current related items. The students are expected (1) to prepare the financial statements including the necessary disclosures and explanatory notes and (2) to critique two or three complete sets of financial statements of publicly listed companies based on the procedures and principles learned.

XMAFIN1This subject introduces students to business and socio economic significance of Financial Management as practiced in businesses. It focuses on the concepts, scope and objectives of Financial Management, Valuation Models for Financial Assets and Management of Working Capital. Students are expected to demonstrate understanding of the concepts, valuation models and management of working capital and apply them in making financial management decisions in business management and practical situations.

XINTAXThis subject introduces the students to the nature, scope and limitations of taxation. It focuses on the preparation of income tax returns affecting individual and corporate taxpayers. At the end of the course, the students are expected to demonstrate competence in the ethical preparation of income tax returns.

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XITSADThis course is designed to provide Accountancy students with an overview of the systems analysis and design concepts, methodologies, techniques, and tools. The course starts with a discussion of the general system concepts, management’s use of information, IT infrastructure and rules as they pertain to accounting, accountant’s functions with respect to IT, the management of IT adoption, implementation and use, managing the security of information, and electronic commerce. It then proceeds to a discussion of the systems development environment, system development life cycle, system analysis and design techniques, system acquisition, development life cycle phases, tasks and practices and maintaining control over system development processes, and accounting system design issues.

XCOSTACMThis subject introduces the students to cost accounting and cost management framework of business. It focuses on the concepts, scope and objectives of Cost Accounting, determination of cost, costing and control, methods of costing and management of costs. Students are expected to apply the concepts and methods by preparing cost accounting reports of actual business.

XADVAC1This course deals with specialized accounting problems likely to be encountered by accountants. The study of the various topics in this course is based upon fundamental valuation accounting and accounting theory as applied to special income and expense recognition methods and expanded business operations. It focuses on accounting for partnership operations; accounting for partnership under dissolution and liquidation; accounting for installment sales; accounting for long-term construction contracts; and accounting for franchise. At the end of the course, the students are expected to apply concepts and procedures for accounting partnership transactions, installment sales, long-term construction and franchise, and demonstrate competence in preparation and presentation of financial statements.

XBUSTAXThis course exposes students to have a clear understanding of the laws on transfer and business taxation and provides insights on the basic principles and concepts of property transfers. Emphasis is placed on the understanding on how properties are being transferred and what kinds of taxes are imposed affecting such transfer. Students are expected to learn the most current transfer and business tax laws and be able to apply it to real-time situations.

XMAFIN2This introduces students to the continuation of Financial Management as practiced in business. This focuses on the formulation and development of decisions relevant to long-term investments, finance and special issues and situations. Students are expected to apply principles and knowledge in making long-term investment of financial decisions as well as thoroughly apply financial

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management in analyzing special issues and situations which can serve as foundations for real-life financial management.

XOBLICOThis course gives the student an understanding of the legal concepts, theories and rules governing the law of obligations and contracts which are encountered by students depending on their major of specialization. Application of these concepts to practical problems and definition and identification of theories for board examination purposes for accounting majors. And together with other areas for other courses which are to be applied in their work. It focuses on discussion and definition of the nature, sources, kinds, and extinguishments of an obligations and contracts including defective contracts and other miscellaneous topics relevant to the Law of Obligations and Contracts and other related business law subjects. At the end of the course, the students are expected to understand and define legal concepts, theories and rules, procedures in entering, demanding and fulfilling an obligation and likewise to have competence in preparation, interpretation, understanding and presentation of obligations and contracts.

XADCOMAThis course teaches prospective management consultancy practitioners conceptual, analytical and technical skills necessary to work efficiently and productively in a computerized business information environment. It focuses on the integrated use of software to add value to an organization’s decision-making processes. At the end of the course, the students are expected to demonstrate knowledge and skills in computerized business financial information use, analysis and presentation.

XADVAC2A continuation of Advance Financial Accounting and Reporting, Part I that deals mainly in the application of concepts under preparation of consolidated or combined financial statements, understand financial reporting during liquidation or reorganization of corporate businesses and introduces student to accounting of foreign currency denominative transaction and derivatives. Focuses on accounting for branches and agencies; accounting for business combination; accounting for financially distress corporation; accounting for foreign currency transactions and translation of financial statements of foreign entity – foreign subsidiaries and accounting for derivatives. At the end of the course, the students are expected to apply concepts and procedures for accounting home and branch/s or agency/ies in preparing combined financial statements; accounting for business combination in preparing consolidated financial statements; financial reporting under corporate liquidation and reorganization; and engaging in foreign currency denominated accounting, translation or re measurements, or both, and accounting for derivatives.

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XINTAUDIntroduces the students to the mandatory internal auditing pronouncements of “The Institute of Internal Auditors” (The IIA); together with the interpretations of the “International Standards for the Professional Practice of Internal Auditing” (ISPPIA). Concentration will be on the concepts, objectives, standards, position papers, practice advisories and practice guides in the conduct of internal audit. Students are expected to apply the learned concepts by undergoing comprehensive examinations and case analyses.

XMANAC1Acquaint students with the role of the accountant in the management team in providing and assisting in the analysis, interpretation and forecasting of business organizations. It focuses on the objectives, scope, foundation, techniques of management accounting for planning and control. Students are expected to demonstrate ethical behavior and skills in preparing and analyzing accounting data as applied in a wide range of planning, control and decision making decisions.

XPACOLOThis course gives the student an understanding of the legal concepts, theories and rules governing the law of partnership and corporation. The application of these concepts and rules to practical problems includes the mastery of theories covering the course. This course also gives the student an understanding of the legal concepts, theories and rules governing the law of obligations and contracts which are encountered by students depending on their major of specialization. Application of these concepts to practical problems and definition and identification of theories for board examination purposes for accounting majors. And together with other areas for other courses which are to be applied in their work. It involves a discussion of the nature, formation, kinds, operation, relations and extinguishments of contracts of partnership and of a Corporation and other miscellaneous topics relevant to the course. At the end of the course, the students are expected to understand and define legal concepts, theories and rules, procedures in forming, entering, operating and winding up a partnership and or a corporation and likewise to have competence in preparation, interpretation, understanding and operating of partnership and corporations.

XRESEARCHThis course is an introductory to scientific research as applied to business. It covers the general nature of research in business, the process, review of related literatures and studies, research frameworks and the methods in conducting a specific business research. The method covers the research designs, sampling plan, data collection and analysis.

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XADVAC3This 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. It also deals in the application of concepts in Joint Venture, Consignment sales and other special issues such as build-operate-transfer (BOT) and similar schemes. It focuses in accounting for government transactions; financial reporting for non-profit organization; accounting for joint venture and consignment sales; applying accounting concepts on build-operate-transfer (BOT) and similar schemes. At the end of the course, the students are expected to apply concepts and procedures for accounting government transactions; financial reporting for not-for-profit organizations; accounting for joint venture and consignment sales; accounting for banks and agricultural farms and also on other special issues like built-operate-transfer (BOT). The students are also expected to show competence in preparation of financial statements.

XTAUDIT1This course is designed to expose students both to the demand for and the supply of the profession’s flagship service - financial statement audits - and to the nature of the value-added assurance services which decision makers demand in the information age. If focuses on auditing and assurance fundamentals: relationship among assurance, attestation, and audit services; consulting vs. assurance services; types of attestation services (agreed-upon procedures engagement and review engagement); types of audits (internal, external or financial statement audits, government audit, and special purpose audits); relationship of accounting and auditing; other services (operational audits, compliance audits, and non-attest services); professional standards: assurance standards and attestation and auditing standards; professional ethics; legal liability; the framework of financial statements auditing: risk-based approach as audit methodology; audit evaluation and planning, including the concept of risk and materiality; assessing internal controls, and tests of controls; performance of an audit: evidence collection, analysis, and substantive tests; reporting: reports on assurance services, attestation services, and financial statement audits; and completing the audit including communications with board of directors and management concerning internal control weaknesses. At the end of the course, the students are expected to demonstrate knowledge, understanding and skills in application of assurance principles, professional ethics and good governance in auditing fields of work.

XGOODGOVThe course aims to provide through understanding of the various principles and aspects of good governance and responsible citizenship. The course discusses the sound exercise of authority (political, economic and administrative) to manage resources for development. The following principles and aspects of good governance are fairness to the global public, transparency, accountability,

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openness and participations, resources prudence, ecological soundness and rule of law. Code of Ethics for the different professions will also be discussed.

XMERCANLOThis course deals with the law on sales covering contracts for the sale of goods including nature, forms, and requisites, distinguished from dacion en pago, 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. It focuses on the legal formalities and requisites of a valid contract of sale, agency and Real Estate Mortgage and Chattel Mortgage and the obligations, liabilities and warranties of the parties in a contract, including the concept of Recto Law and Maceda Law. At the end of the course the students are expected have a better understanding on the contract of sales, agency and mortgage its concepts and requisites and pertinent provisions of the Labor Code and the law on credit transactions such as loan, deposit, guarantee, pledge, real mortgage, antichresis, and chattel mortgage, relevant laws on commerce and trade such Omnibus Investment Code, Foreign Investments Act, and Retail Trade Liberalization Law.

XPRACTICUMThis is an applied academic experience conducted under joint faculty and employer supervision which requires a minimum of one semester and will include a minimum of 200 contact hours. This may be in the areas of accounting, external audit, internal audit, or tax. Each intern registers for this course which will be given three hours credit. A grade will be given at the end of the internship with input from both the employer and the Practicum Program Coordinator. Each internship assignment shall meet the following requirements: Be substantial and practical, including analysis, evaluation, and application of business, accounting, and auditing concepts; Be subject to periodic documentation of progress and review by both the employer and the Practicum Program Coordinator; and culminate in a final evaluation prepared by the employer and a final course grade awarded by the Practicum Program Coordinator. Students are required to submit a written report documenting the tasks, responsibilities, learning experiences, training, and hours worked. Reports should include comments on areas such as human relations aspects of their work, including leadership and management skills; importance and emphasis on teamwork as opposed to individual work; technical, intellectual, physical, and social challenges; work schedule; and how the B.S. Accountancy Program course work prepared them for internship. The report should also cover the following: (a) description of key tasks and responsibilities performed during their internship, including their assessment of the most valuable things you learned; (b) evaluation of the training and overall learning environment provided by their employer; (c) evaluation of their internship experience and how it has impacted their career goals; (d) how well the Accountancy Program prepared them for the internship including a description of

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how their formal education and work experience interrelate; (e) recommendations for improvement of their specific internship position and the Accountancy Internship Course in general; and (f) total number of hours worked during internship.

XACRE1This course gives an evaluation on the three (3) financial accounting courses already taken by the student. It revisits the generally accepted accounting principles on recognition, measurement, valuation and presentation of balance sheet accounts as well as the preparation of the general purpose financial statements and the different issues related to their fair presentation. The students are expected to assimilate accounting principles in problem situation involving measurement, recognition, valuation and derecognition of assets, liabilities, and equity.

XAAUDITThis 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, receivable, 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; audit 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 the preparation of audit reports.

XMANAC2This is the second part of Management Accounting and deals with the application of techniques and concepts focusing on segment reporting, profitability analysis, decentralization, relevant costing, capital budgeting, business planning, balanced scorecard and non-financial indicators and environmental cost accounting. Students are expected to demonstrate ethical behavior and skills in preparing and analyzing accounting data as applied in decision making.

XMANCONThis introduces prospective management consultancy practitioners to the complex nature of business. This focuses specifically with the basic considerations of management consultancy, engagement of information systems and project feasibility studies. The students are expected to apply standards, values and behaviors expected of the profession as well as develop accounting information system for different types of business.

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XNEGOINThis course deals with the provisions of the law on negotiable instruments. It focuses on topics on negotiability of the instruments; functions and kinds of negotiable instrument; construction of ambiguous instrument; forgery and its effect; consideration; accommodation party; manner and consequence of transfer of instruments; striking out endorsements; requisites of holder in due course; defense of the parties; discharge of negotiable instruments and the parties secondarily liable; liabilities of the parties; effects of alteration; and other kinds of instruments such as promissory notes and bills of exchange. Some of the major themes that will be explored in class include the process of negotiation and collecting (i.e., paying and getting paid), loss allocation (who pays when there is a problem), and emerging payment systems using new technology and the Internet (credit and debit card systems). At the end of the course, the students are expected to demonstrate knowledge and understanding on the different form of negotiable instruments and imbibe the values of honesty and integrity in applying the law on negotiable instruments.

XSYNTHEThis course is intended to guide accountancy students through the completion of their undergraduate research. The students will continue the topics they have prepared on their XRESEARCH and will include planning, research and documentation, prose style and editing, document design, ethics and abstracts. The final part of this course will be the oral presentation of the students.

XACRE2This course is a review of the topics discussed in advance financial accounting and reporting, part I to part II; accounting for governmental and not for profit entities and cost accounting and cost management. It deals with specialized accounting problems likely to be encountered by accountants. The study of the various topics in this course is based upon fundamental valuation accounting and accounting theory as applied to special income and expense recognition methods. This course includes specialized problems in partnership accounting; accounting for financially distressed corporation; accounting for installment sales; accounting for long-term construction contracts and franchises. It also deals with home office and branch accounting, consolidation and mergers, parent-subsidiary relationships, and consolidated statements, including foreign subsidiaries. The other topics deal with accounting for the effects of changes in foreign exchange rates, government accounting, non-profit organization, cost accounting and cost management and other similar current issues. At the end of the course, the students are expected to apply concepts and procedures for all the topics reviewed in this subject and demonstrate the necessary knowledge, understanding, attitude and skills required to successfully pass the CPA licensure examination.

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XACRE3This course pertains to auditing theory and practice combined. It integrates audit theory and concepts with auditing methodology and practice. It covers detailed approaches to problems and situations normally encountered in the independent examination of assets, 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; audit adjustments; and audit reports pertaining to a medium-sized manufacturing or trading concern.

XMASREVThis is a review course and it contains topics discussed on previous courses taken. It acquaint students with the role of the accountant in the management team in providing and assisting in the analysis, interpretation and forecasting of business organizations. It focuses on the objectives, scope, foundation, techniques of management accounting, management consultancy, financial management for planning and control. Students are expected to demonstrate ethical behavior and skills in preparing and analyzing accounting data as applied in a wide range of planning, control and decision making decisions. It deals with the application of techniques and concepts focusing on segment reporting, profitability analysis, decentralization, relevant costing, capital budgeting, business planning, balanced scorecard and non-financial indicators and environmental cost accounting. It also focuses on the different valuation models and dividend policies. Students are expected to demonstrate ethical behavior and skills in preparing and analyzing accounting data as applied in decision making and in management consultancy.

XLAWREVThis course deals with the review of all business law subjects, particularly the law on obligations and contracts, partnership and corporations, sales, agency, pledged, mortgage and negotiable instrument. To prepare the students in the CPA Board Examination in every subject matter pertaining to variety of articles and sections of law. It focuses on the legal formalities and requisites of a valid contract of sales agency, mortgage and partnership at the end of the course, the students are expected to apply concept and procedures for obligation and contracts, contract of sales, agency mortgage. The proper use of negotiable instruments and how to establish a partnership and corporation and the different rights and obligations of parties thereto in case of non compliance of the terms and conditions stipulated upon as provided for by the law. Likewise it focuses on the legal procedures on how to establish and be a partner in partnership and an investor in a corporation. As well as the requisites of a valid negotiable instrument such as promissory notes, bill of exchange and checks use as a substitute for money.

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XTAXREVThis course is designed to refresh the memory of the students in their understanding of the laws on income, transfer and business taxation and to apply these laws in the ordinary course of business. Being a review course, emphasis is placed on those areas of great importance and also on new tax laws and recent regulations, rulings and other memoranda issued by the Bureau of Internal Revenue. Students are expected to learn the most current income tax; transfer and business tax laws and be able to apply it to real-time situations.

XAUDCISThis 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.

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BACHELOR OF SCIENCE IN ACCOUNTANCY REVISED EFFECTIVE SCHOOL YEAR 2011 –2012

COURSE DESCRIPTIONS

I. GENERAL EDUCATION

1. HUMANITIES CLUSTER

1ENGLISH - Reading and Writing

This is a study and practice of the principles of correct writing and theclear and logical presentation of ideas. The course focuses on developingthe students’ writing skills through the introduction of the different types ofexpository writing and other forms of discourse.Credit: 3 units Pre-requisite: None

1SPEECH - Speech and Oral Communication

The course is designed to develop the students’ oral communication skillsfor effective personal, group, and public communication in the variousdisciplines.Credit: 3 units Pre-requisite: 1ENGLISH

1LIT1 - Literature of the Philippines

This course is a study of the literary forms or genres as exemplified byselected literary texts from various regions of the Philippines written atdifferent periods in Philippine literary history.Credit: 3 units Pre-requisite: 1CORRES

3FILKOM - Komunikasyon sa Akademyang Filipino

Sumasaklaw ang kursong ito sa paglinang ng mga kasanayan sakomunikasyong pasalita at pasulat. Lilinangin ang apat na makrongkasanayan sa pakikinig, pagsasalita, pagbasa at Pagsulat sapamamagitan ng iba’t ibang texto at kontextoCredit: 3 units Pre-requisite: None

3FILBAS - Pagbasa at Pagsulat Tungo sa Pananaliksik

Ang kursong ito ay magbibigay pokus sa pagbasa at pagsusulat bilanginstrumento sa pagkatuto. Ituturo sa kursong ito ang mga estratehiya sapagbasa ng iba’t ibang genre ng mga tekstong nakasulat. Lilinangin dinang mga kasanayan sa pagunawa lalo ng ang kritikal na pagunawa,gayun din ang kasanayan sa pagsulat ng iba’t ibang sulating akademya.Credit: 3 units Pre-requisite: 3FILKOM

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5LOGIC - Logic

This course deals with the various elements and methods essential in the development of critical thinking. It hones the students’ reasoning skills and capacity to question, and presents them a wide range of logical frameworks with which to effectively analyze and evaluate arguments and truth claims, to discover and overcome prejudices and biases, to construct strong and logical arguments, and to make reasonable and intelligent decisions. Credit: 3 units Pre-requisite: None

YKAMP - Kapampangan Culture

This course is designed to enable students to understand and appreciate the language and literature of Kapampangan Culture, its history, traditions, beliefs, folklore, as well as its sentiments. It attempts to investigate traces of pre-colonial culture as evidenced by language and surviving local folklore. Credit: 3 units Pre-requisite: None

2. MATH/SCIENCE CLUSTER

2COLALG - College Algebra

This is a course in General Mathematics for First Year Students, whichdeals with the Fundamentals Principles of College Algebra. Topicsinclude Linear Equations, Inequalities, Quadratic Equations, Functions,Systems of Linear Equations in two or three variables, Matrices andDeterminants and Sequences and Series. A review on the operations ofPolynomial, Fractions and Radicals is also included.Credit: 3 units Pre-requisite: None

2MINVES - Mathematics of Investment

This course covers the basic mathematical tools and operations met ininvestments problems. It deals with theories, applications andmathematical aspects of interests, discount, present value, annuities,amortization and perpetuities.Credit: 3 units Pre-requisite: 2COLALG

9EARTSN - Earth Science

This course is designed for students with limited background and/oraptitude in the Natural Sciences. It focuses on basic ideas of modernphysics, the chemical nature of our physical environment, geologicalforces that build and shape the earth’s surface, and the origin and fate ofthe universe.Credit: 3 Units Pre-requisite: None

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9BIOSCN - Biological Science

This course deals with basic concepts and current developments in cell biology, plant and animal anatomy and physiology, and ecology. Discussion of relevant biological and environmental issues/problems will be highlighted in this course. Credit: 3 units Pre-requisite: 9EARTSN

6COMBASIC - Computer Basic Concepts and Applications

This course deals with the fundamentals of computer system, data processing concepts, development of computing device leading to the networking principles, basic web page development using MS Word, E-mail and Internet application, up to the complexity of using different window-based application programs from the latest version of MS Office programs such as Word, Excel, and PowerPoint. Credit: 3 units Pre-requisite: None

3. SOCIAL SCIENCES CLUSTER

4HISGOV - Philippine History and Government

This course is a study of the economic, social, political, and culturaldevelopment of the Philippines. Emphasizes the relevant and recurringissues in Philippine history and studies the serious problems that confrontthe country.Credit: 3 units Pre-requisite: None

4GENSOC - General Sociology

This course is primarily intended to provide students with an overview onSociology as a scientific study. This course will emphasize the nature,scope, basic concepts, theoretical formulations and method of sociology.Focus will be given on to analysis of current sociological phenomena inthe Philippines today.Credit: 3 units Pre-requisite: None

4GENPSY - General Psychology

This course gives an overview on the study of the basic principlesunderlying human behavior, cognition and effect. It aims to provide thestudent with a general overview of the field of psychology and focuses onthe different perspectives in analyzing human development, namely;biological, behavioral, cognitive, humanistic, psychoanalytic and socio-cultural with emphasis on the scientific approach to understanding humanbehavior and mental processes.Credit: 3 units Pre-requisite: None

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YECONLRT - Introduction to Economics with Land Reform and Taxation

This course seeks to provide students with a thorough understanding of the workings of the economy. It also aims to give an appreciation of basic economic concepts that are covered in Microeconomics, Macroeconomics, & International Economics essential to both business & non-business majors. Topics include, among others, household behavior & consumer choice, firm theory, income distribution & poverty, and globalization & international trade. Credit: 3 units Pre-requisite: None

4. 4RIZAL - Life and Works of Rizal

This course studies the life and works of Jose P. Rizal and their influence and relevance in contemporary Philippines society. It aims to deepen and to strengthen the student’s sense of nationalism by making her fully realize her worth as a Filipino. Credit: 3 units Pre-requisite: None

5. VALUES EDUCATION

CLE1 – Sowing Seeds of Faith (SOW)

The student is introduced to the sources of the Catholic faith such as: Sacred Scriptures and Sacred Traditions. It is hoped that through this course, the students are led to have a deeper response in faith and to develop a sense of commitment to live a full Christian life. This is to be translated through their appreciation of the Holy Angel community through the observance of school rules, participation in faith building activities, and communion and integration with individuals and groups within the school community. Credit: 3 Units Pre-requisite: None

CLE2 – Step To Conversion (STEP)

Pathway 2 is designed to introduce to the students the life and teachings of Jesus Christ, His Public Ministry and presence in and through the Church as well as the Sacraments. Credit: 3 Units Pre-requisite: CLE1

CLE3 – Set To Uphold The Church’s Conviction (SET)

Pathway 3 is designed in developing among the students a deeper insight into the nature and purposes of human sexuality, marriage, and family life viewed from a Catholic perspective and studied within our Filipino context. Credit: 3 Units Pre-requisite: CLE2

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CLE4 – Send To Be Evangelizers (SEND)

Pathway 4 journeys the students into an analysis of the nation’s existing realities (social, economic, cultural, political and religious). A theology of Social Transformation is developed to address the existing realities towards nation building. The course introduces the students to the nature, meaning, and significance of the social teachings of the church, where the students are called to be socially responsible individuals and evangelizers of faith through prayer, piety and action in their family, future workplace and community. Credit: 3 units Pre-requisite: CLE3

6. SPDPR - Personality Development and Public Relations

This course is a study of personality and its aspects to help students acquire information, knowledge, and appreciation of the various traits and dynamic theories of personality and to train them to get along with people. Topics include speech and conversation; personality and human relation; the value of human relation; and manner and conduct in the office. Different activities like conferences, role-playing, demonstration, reporting, similar activities broaden the perspective of the students. The course is designed to equip student on tips on social graces and grooming. Credit: 3 units Pre-requisite: None

II. BUSINESS EDUCATION

A. BASIC BUSINESS CORE

1. MANAGEMENT

YBORGMA - Business Organization & Management

This is an introductory course in management for business and accountancy students who need to grasp the big picture of management concepts, processes, and techniques as practiced today in business, industry, and government. The students gain a solid grasp of how effective managers orchestrate human resources and their own energies to contribute to an organization's successful achievement of its mission and bottom-line goals. Credit: 3 units Pre-requisite: 2nd YEAR STANDING

YORBEV - Organizational Behavior

This 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

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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. Credit: 3 units Pre-requisite: YBORGMA

2. MARKETING

YPRIMAR - Principles of Marketing

This course introduces students to the nature of marketing, the fundamentals of marketing strategy and marketing environment. It explores global competition, ethical and moral marketing behaviors, the business environment under which marketing operates and the role of technology in a changing world. It investigates the marketing of goods and services by commercial organizations as well as the marketing of ideas by not-for-profit firms. Major topics discussed are: nature of marketing, nature of distribution, promotion and advertising, pricing, impact of the global economy on marketing and special topics such as strategies for new products and the product life cycle (PLC), marketing of high quality services and integrated marketing communications. Credit: 3 units Pre-requisite: 3RD YEAR STANDING

3. ACCOUNTING

XFUNAC1 - Fundamentals of Accounting, Part I

This course provides an introduction to accounting, within the context of business and business decisions. Students obtain basic understanding of the principles and concepts of accounting as well as their applicability and relevance in the national context and learn how to use various types of accounting information found in financial statements and annual reports. Emphasis is placed on understanding the reasons underlying basic accounting concepts and providing students with an adequate background on the recording, classification, and summarization functions of accounting to enable them to appreciate the varied uses of accounting data. Credit: 6 units Pre-requisite: None

4. BUSINESS COMMUNICATION

1CORRES - Business Correspondence and Report Writing

The Sarbanes-Oxley Act of 2002/Section 404, and technological and global business developments, have had a significant impact on the field of accounting. In particular, accountants are now compelled to take

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greater responsibility for communication with clients and the public, and there is a clear shift toward more disclosure and transparency, with an accompanying demand for stronger writing and speaking skills than in the past. Although accountants may view themselves as “numbers” people, they will be required to engage in a variety of writing tasks on the job, and companies increasingly expect writing mastery before graduation. In this course, students learn how write accounting and auditing reports efficiently, self-edit their own work confidently, offer competent feedback to their peers, master a number of document requirements and structures and write strategically for a variety of audiences. Credit: 3 units Pre-requisite: 1SPEECH

5. FINANCE

YBUSFIN - Basic Business Finance

This course is a study of the functions of business finance. It covers basic financial principles such as money, banking and interest rates. Also discussed in detail are the Philippine financial system, time value of money, risk and return, basic concepts in international business and global finance, and the use of accounting information for financial decision-making. The main purpose of the course is to provide students with the basic financial background necessary to understand the corporate segment of the economy. Credit: 3 units Pre-requisite: 2ND YR STANDING

6. INFORMATION TECHNOLOGY

6PROGFUN - Programming Fundamentals and Database Management

This is an introductory course on programming and will teach the student basic programming skills. Topics include: fundamentals of programming methodology, software lifecycle, requirements and specifications, software design, design methodologies, verification and testing. The course also introduces the student to database management systems. It focuses on fundamentals/entity relationships and data flow diagrams, access database fundamentals, random on-line access, shared data (use of common data structures) and system flexibility, efficient and reliable storage, and the relational data base management system (RDBMS). Credit: 3 units Pre-requisite: 6COMBASIC

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B. BUSINESS EDUCATION CORE

1. ACCOUNTING

XFUNAC2 - Fundamentals of Accounting, Part II

This is a continuation of the first course in accounting. It deals with transactions, financial statements, and problems peculiar to the operations of partnerships and corporations as distinguished from sole proprietorships. Topics include: partnership formation and operations including accounting for the admission of partners, changes in capital, and profit- and loss-sharing ratios; the conversion of an unincorporated enterprise into a corporation; accounting for incorporated enterprises, including corporate organizations, paid-in capital, accumulated earnings (loss), dividends and treasury shares. It covers the preparation of financial statements for internal and external purposes, accounting information systems manual and computerized special journals; understanding balance sheet, income statement, statement of cash flows and statement of changes in equity; financial statements of companies in the service, manufacturing and trading industries; and analysis of accounting information and decision making. Credit: 6 units Pre-requisite: XFUNAC1

2. BUSINESS LAW

XOBLICO - Law on Obligations and Contracts

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. Credit: 3 units Pre-requisite: 3RD YEAR STANDING

3. TAXATION

XINTAX - Income Taxation

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

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corporations and withholding taxes. Tax forms are provided for specific topics discussed. Credit: 3 units Pre-requisite: 3rd YEAR STANDING

4. ECONOMICS

YMICRO - Microeconomics Theory and Practice

This course introduces the student to the three pillars of economic analysis (choice, scarcity, and coordination) and the mathematical techniques that economists use to represent these ideas (optimization, equilibrium, and adding-up constraints). Most of the course is devoted to “price theory”, elasticity, price regulation and consumer choice, which is the analysis of the role that price play in facilitating coordination in a market economy. The last part of the course deals with situations where coordination through prices may not result in desirable outcomes. This includes market structures: competition and monopoly, and monopolistic competition and oligopoly. Credit: 3 units Pre-requisite: YECONLRT

5. MANAGEMENT

XGOODGOV - Good Governance and Social Responsibility

This course is designed to inform and stimulate thinking on issues of ethics and social responsibility encountered in business. The material covered is intended 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. The overall course objectives are to increase awareness of the ethical dimension of business conduct, to contribute insight into the professional standards and responsibilities of students in their future careers; to develop analytical skills for identifying and resolving ethical and social responsibility issues in business; and to practice decision making about ethical and social responsibility issues. Credit: 3 units Pre-requisite: 4H YEAR STANDING

III. IT EDUCATION COMPONENT

XITSAD - IT Concepts and Systems Analysis and Design Development

This course is designed to provide students with an overview of the systems analysis and design concepts, methodologies, techniques, and tools. The course starts with a discussion of the general system concepts, management’s use of information, IT infrastructure and rules as they pertain to accounting, accountant’s functions with respect to IT, the

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management of IT adoption, implementation and use, managing the security of information, and electronic commerce. It then proceeds to a discussion of the systems development environment, system development life cycle, system analysis and design techniques, system acquisition, development life cycle phases, tasks and practices and maintaining control over system development processes, and accounting system design issues. Credit: 3 units Pre-requisite: XISA

XISA - Information System in Accounting

Accounting Information Systems (AIS) introduces students to the systems that underlie bookkeeping, accounting, financial reporting, tax reporting, and auditing in all business firms. Such systems are increasingly complex and in a continual state of flux do to rapidly changing technologies and security risks. In this course, the students learn about the development standards and practices for accounting information systems and gain hands-on experience in, the use of electronic spreadsheet software for advanced business analysis, and to gain hands-on experience with a commercial accounting software package. Credit: 3 units Pre-requisite: 6Progfun

XADCOMA - Advanced Computer Applications for Accountants

This course is designed to provide students with the knowledge of the advanced computer applications that can be used by accountants in their field of work. Credit: 3 units Pre-requisite: XITSAD

XAUDCIS - Auditing in a CIS Environment

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. Credit: 3 units Pre-requisite: 5TH YR STANDING

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IV. ACCOUNTING AND FINANCE EDUCATION(ADDITIONAL GENERAL EDUCATION AND BUSINESS EDUCATIONCOURSES)

2BUSCAL - Business Calculus

This course provides the students with an understanding of calculus as itapplies to business, economics, and accountancy. Topics include limits,continuity, derivatives of polynomial and other algebraic functions, implicitdifferentiation, higher-order derivatives, extrema, logarithmic andexponential functions, definite and indefinite integrals, and applications tobusiness and accounting topics.Credit: 3 units Pre-requisite: 2MINVES

HUMELECT - Humanities Elective (World Culture or Foreign Language)

This course provides an anthropological understanding of selected cultures in the world. Areas of study include the culture's language, processes of enculturation, subsistence patterns and economics, kinship and descent, political organization, religion, art, history, and its reactions to the forces of globalization. In this course, the students are introduced to the art, architecture, archeology, history, economics, political organization, and other aspects of the culture of Filipinos and other Asians by combining lectures, site visits, and discovery-oriented investigative research. Credit: 3 units Pre-requisite: None

YBUSSTAT - Business Statistics

This course provides the student with the fundamental understanding of the concepts of probability theory and statistical inference necessary to effectively employ statistical methods in contemporary business situations. Topics covered are: probability concepts, probability distributions, sampling and sampling distributions, statistical estimation, hypothesis testing, regression, correlation, multiple regression, index numbers and time series, statistical decision theory (probability rules and Bayes’ rules). An expected output of the course is the ability to use statistical presentation as an aid to reporting information such as histograms, pie charts, ogives, pictograms, frequency polygons and the Lorenz curve. Credit: 3 units Pre-requisite: 2BUSCAL

YQUANTIB - Quantitative Techniques in Business

This course seeks to: enhance the student’s ability to perform the quantitative analysis necessary, understand the usefulness and limitations of the methods, recognize situations where the methods can be applied beneficially, and be aware of the issues involved when utilizing the results

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of the analyses. Coverage is topical and includes review of basic statistics principles, regression analysis, time-series analysis, non-parametric statistics, and quantitative analysis techniques such as matrices, graphic linear inequalities, graphical sensitivity analysis, linear programming, simulation, optimization theory, decision analysis, and decision trees. The introduction of concepts via cases in decision-making related to operations and strategies is preferred whenever appropriate. Credit: 3 units Pre-requisite: YBUSSTAT

YMACRO - Macroeconomic Theory and Practice

This course is concerned with the behavior of the economy as a whole. Macroeconomics addresses the determination of the economy's total output of goods and services (GDP), the growth of output, the determinants of the price level and the rate of inflation, the factors that determine employment (and unemployment), the balance of payments, and exchange rates. The purpose of this course is to address macroeconomics in theory and practice. Credit: 3 units Pre-requisite: YMICRO

YPRODMAN - Production and Operations Management

This course examines the subject of production and operations management (POM) and discusses its importance to the overall strategy and competitiveness of a firm. In addition, this course focuses on specific tools used to manage and enhance a firm's operations and production, such as facility layout, product design, aggregate planning, inventory management, and forecasting. Other topics include process analysis and selection, operations scheduling, quality management and statistical quality control and project management. Credit: 3 units Pre-requisite: YQUANTIB

YSTRATMA - Strategic Management

The aim of this course is to provide students with a broad overview of the basic concepts in strategic management. Students are exposed to a number of frameworks and models to better understand and analyze the macro-environment, the industry environment, and firm level resources. The end goal is for the students to be able to think strategically, as opposed to only having a functional orientation, and to formulate and to implement creative and innovative strategies that are conducive to the demands of the firm and the environment in which it resides. Together with Management Consultancy, this course serves as an integrative course to be taken in the last term/semester. Credit: 3 units Pre-requisite: 4th YEAR STANDING

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V. BUSINESS LAW AND TAXATION

XPACOLO - Partnership and Corporation Law

This course is intended to give the students a broad knowledge of legal provisions governing business associations - limited liability company, partnership, and corporations. Topics include: nature of partnerships; elements and kinds of partnership; formalities required; rules of management, distribution of profits, and sharing of losses and liabilities; modes of dissolution; limited partnership; nature and classes of corporations; requirements for incorporation; powers of a corporation (expressed, implied, and incidental); Board of Directors; classes of stock; powers and obligations of stockholders; majority and minority controls; corporate reorganization (mergers, consolidations, and other business combinations); modes of dissolution and liquidation; and statutory books, records, and returns required for a corporation. Also discussed are the laws of associations such as clubs. Credit: 3 units Pre-requisite: XOBLICO

XNEGOIN - Law on Negotiable Instruments

This course deals with the provisions of the law on negotiable instruments. It includes discussions on topics on negotiability of the instruments; functions and kinds of negotiable instrument; construction of ambiguous instrument; forgery and its effect; consideration; accommodation party; manner and consequence of transfer of instruments; striking out endorsements; requisites of holder in due course; defense of the parties; discharge of negotiable instruments and the parties secondarily liable; liabilities of the parties; effects of alteration; and other kinds of instruments such as promissory notes and bills of exchange. Some of the major themes that will be explored in class include the process of negotiation and collecting (i.e., paying and getting paid), loss allocation (who pays when there is a problem), and emerging payment systems using new technology and the Internet (credit and debit card systems). Credit: 3 units Pre-requisite: XPACOLO

XMERCANLO - Sales, Agency & Other Commercial Laws

This course deals with the law on sales covering contracts for the sale of goods including nature, forms, and requisites, distinguished from dacion en pago, 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, andkinds; obligations of the agent and of the principal; and modes of extinguishments. Also discussed are pertinent provisions of the Labor

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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 Omnibus Investment Code, Foreign Investments Act, and Retail Trade Liberalization Law are also discussed. Credit: 3 units Pre-requisite: XPACOLO

XBUSTAX - Business Taxation

This course involves an intensive study of the business and transfer tax system, including the estate tax, the gift tax, and transfer 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. Credit: 3 units Pre-requisite: XINTAX

XLAWREV - Business Law Review

This course deals with the review of all law subjects particularly the law on obligations and contracts, partnership and corporations, sales, agency, pledged, mortgage and negotiable instrument. Credit: 3 units Pre-requisite: 5TH YEAR STANDING

XTAXREV - Tax Review with Tax Planning & Tax Practice

This course consists of two parts. The first part deals on income taxation and the second part deals on transfer and business taxation. This course is designed to refresh the memory of the students in their understanding of the laws on income taxation and transfer and business taxation and to apply these laws in the ordinary course of business. This course starts on income taxation with a discussion on the basic principles and other terminologies associated with it and then followed by problem solving and exercises. The same procedures are being followed in the discussion on transfer and business taxation. Since this is a review course, emphasis is placed on those areas of great importance and also on new tax laws and recent regulations, rulings and other memoranda issued by the Bureau of Internal Revenue. Credit: 3 units Pre-requisite: 5TH YEAR STANDING

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VI. FINANCIAL MANAGEMENT

XMAFIN1 - Financial Management I

This course provides the synthesis of financial policy into a grand strategywhich integrates organizational purpose and goals. The focus of thecourse is on current thinking regarding valuation of the firm, investmentdecision processes, financing, and dividend policy, asset managementand financial strategies and portfolio theory. This course also covers thefinancial analysis (interpreting and analyzing financial statements forindications of business performance and use of computers for financialanalysis, assessing information weaknesses in financial statements),planning, and concept of risk. It includes the formation and use of currentassets, working capital, and credit policy. Finally, the course includes theunderstanding of long term financing instruments and the capital structure.Credit: 3 units Pre-requisite: YBUSFIN

XMAFIN2 - Financial Management II

The course is a continuation of Financial Management I and provides aconceptual framework within which key financial decisions and risksrelating to corporations are analyzed. This analysis considers shareholderwealth maximization, long-term financing, capital budgeting, riskmanagement (the nature of risk, risk concepts, benefits of riskmanagement, risk management processes, enterprise-wide riskmanagement, managing operating risk and financial risk, credit riskmodels including Basel II) capital acquisition analysis, capital structuredecision, valuation of financial instruments, and the dividend decision. Italso examines the main types of derivative contracts: forward contracts,futures, swaps and options, and how these instruments are used inmanaging and modifying financial risks.Credit: 3 units Pre-requisite: XMAFIN1

VII. FINANCIAL ACCOUNTING THEORY AND PRACTICE

XFINACR1 - Financial Accounting & Reporting, Part I

This course introduces the nature, functions, scope, and limitations of thebroad field of accounting theory. It deals with the study of the theoreticalaccounting framework objectives of financial statements, accountingconventions, and generally accepted accounting principles, standardsetting process for accounting practice, national as well as internationalprinciples relating to the preparation and presentation of financialstatements, the conditions under which they may be appropriately applied,their impact or effect on the financial statements; and the criticismscommonly leveled against them. The course covers the detaileddiscussion, appreciation, and application of accounting principles covering

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the assets, financial and nonfinancial. Emphasis is given on the 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. Credit: 6 units Pre-requisite: XFUNAC2

XFINACR2 - Financial Accounting & Reporting, Part II

This course is a continuation of Financial Accounting & Reporting, Part I. It is designed to cover the financial accounting principles relative to recognition, measurement, valuation, and financial statement of presentation of liabilities and shareholders’ equity, including disclosure requirements. The related internal control, ethical issues, and management of liabilities and owner(s)’ equity are also covered. It also deals with contemporary issues such as leases, employees’ retirement benefits, deferred taxes, and other current related items. Credit: 6 units Pre-requisite: XFINACR1

XFINAR3 - Financial Accounting & Reporting, Part III

This course is the culmination of the Financial Accounting cluster. It deals with the preparation of a properly classified balance sheet, income statement, statement of changes in equity, and statement of cash flows, including the required disclosures and notes to the financial statements. It also covers reconstruction of accounts from incomplete records, change from cash basis to accrual basis of accounting, correction of errors, accounting changes, discontinued operations, earnings per share, accounting for changing prices, interim reporting, segment reporting, and other current related items. The students will also be exposed to the financial statements of specialized industries. Credit: 3 units Pre-requisite: XFINACR2

XACRE1 - Practical Accounting I Review

This course gives a review on the three (3) financial accounting courses already taken by the student. It revisits the generally accepted accounting principles on recognition, measurement, valuation and presentation of balance sheet accounts as well as the preparation of the general purpose financial statements and the different issues related to their fair presentation. Credit: 3 units Pre-requisite: 5TH YEAR STANDING

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VIII. COST DETERMINATION, ANALYSIS AND CONTROL

XCOSTAC - Cost Accounting

This course is designed to orient the students to the cost accounting andcost management framework of business. Topics discussed are: overviewof cost accounting; manufacturing cost accounting cycle; costing methods:job and process cost systems; accounting, planning, and control formaterials, labor, and overhead; accounting for joint and by-product costs;and cost management systems (CMS) for the new manufacturingenvironment such as activity-based costing, target costing, total qualitymanagement, value reengineering, and theory of constraints. Alsodiscussed is the impact of environmental concerns on costs.Credit: 6 units Pre-requisite: XFINAR3

IX. MANAGEMENT ACCOUNTING AND MANAGEMENT CONSULTANCYSERVICES

XMANAC1 - Management Accounting, Part I

This course is designed to acquaint students with the role of theaccountant in the management team by providing and assisting in theanalysis, interpretation, and forecasting of business organizations. Itcovers the discussion of the foundation of management accounting; itsexpanding role, organizational structure, and professional ethics formanagement accountants; design of management accounting systems(e.g., responsibility accounting system), evaluating the impact of changesin business structure, functions, and appropriateness of managementaccounting techniques and methods; basic interpretation and use offinancial statements,; performance measurement for planning and controlsuch as: marginal, absorption, and opportunity costing; cost behavior;cost-volume-profit relationship; advanced analysis and appraisal offinancial and related information; business planning and budgetarysystems; standard costing and variance analysis; quantitative techniques;and methods for planning and control.Credit: 3 units Pre-requisite: XCOSTAC

XMANAC2 - Management Accounting, Part II

This is the second part of Management Accounting and deals with theapplication of techniques and concepts focusing on segment reporting,profitability analysis, and decentralization; information for decision-makingpurposes (short-term and long-term) and non-financial indicators such asproductivity per employee or per service unit; decision making affectingshort-run operations of the company; capital budgeting decisions; pricingof goods and services; and environmental cost accounting.Credit: 3 units Pre-requisite: XMANAC1

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XMS - Management Consultancy

This course covers basic considerations of management consultancy engagements by CPAs; areas of management consultancy, professional attributes of management standards, and ethical considerations. It also covers project feasibility – aspects of project development cycle, economic aspect, technical aspect, financial aspect (investment cost, financing, evaluation); information system (IS) engagement, management/operations audits, and business process improvement/reengineering. Together Business Policy and Strategy, this course serves as an integrative course to be taken in the last term/semester. Credit: 3 units Pre-requisite: XMANAC1

XMASREV - Management Services Review

This course is designed to review 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; evaluating the impact of changes in business structure, functions, and appropriateness of management accounting techniques and methods; 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. The second part deals with the application of techniques and concepts focusing on responsibility, accountability, segment reporting, profitability analysis, and decentralization, information for decision-making purposes (short-term and long-term) and decision-making affecting short-run operations of the company and capital budgeting decisions. The last part covers basic considerations of management consultancy engagements by CPAs; areas of management consultancy, professional attributes of management standards, and ethical considerations. It also covers ACCOUNTING INFORMATION SYSTEM (AIS) engagements; and lastly, it deals with project feasibility – aspects of project development cycle, economic aspect, technical aspect, financial aspect (investment cost, financing, evaluation) and the role of the accountant in the management team by providing and assisting in the analysis, interpretation, and forecasting of business organizations using quantitative techniques; and methods for planning and control. Credit: 6 units Pre-requisite: 5th YEAR STANDING

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X. ADVANCED ACCOUNTING

XADVAC1 - Advanced Financial Accounting & Reporting, Part I

This course deals with specialized accounting problems likely to be encountered by accountants. The study of the various topics in this course is based upon fundamental valuation accounting and accounting theory as applied to special income and expense recognition methods and expanded business operations. This course includes specialized problems in partnership accounting; accounting for joint ventures and associated enterprises (including International Accounting Standards Statements Nos. 24, 28, and 31); accounting for domestic branches; accounting for installment sales; accounting for long-term construction contracts; fire insurance accounting; and other special issues such as build-operate-transfer (BOT) and similar schemes. Credit: 3 units Pre-requisite: XFINAR3

XADVAC2 - Advanced Financial Accounting & Reporting, Part II

This course is a continuation of Specialized Statements. It deals mainly with consolidation and mergers, parent-subsidiary relationships, and consolidated statements, including foreign subsidiaries. The other topics deal with accounting for effects of changes in foreign exchange rates and other similar current issues. Also discussed are debt restructuring, accounting for financially distressed corporations, accounting for the winding up of an enterprise and accounting variations among countries. Credit: 3 units Pre-requisite: XADVAC1

XADVAC3 - Accounting for Governmental, Not-for-Profit Entities & Specialized Industries

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. Credit: 3 units Pre-requisite: XADVAC2

XACRE2 - Advanced Accounting Review

This course is a review of the topics discussed in specialized and consolidated statements. It deals with specialized accounting problems likely to be encountered by accountants. The study of the various topics in this course is based upon fundamental valuation accounting and

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accounting theory as applied to special income and expense recognition methods. This course includes specialized problems in partnership accounting; accounting for financially distressed corporation; accounting for installment sales; accounting for long-term construction contracts and franchises. It also deals with home office and branch accounting, consolidation and mergers, parent-subsidiary relationships, and consolidated statements, including foreign subsidiaries. The other topics deal with accounting for the effects of changes in foreign exchange rates and other similar current issues. Credit: 3 units Pre-requisite: 5TH YEAR STANDING

XI. AUDITING AND ASSURANCE SERVICES

XINTAUD - Internal Auditing

This course is designed to expose students in understanding the fundamentals of internal auditing, application of science of management and principles and standards in all aspects of internal auditing.

Credit: 3 units Pre-requisite: XADVAC1

XTAUDIT - Assurance Principles, Professional Ethics and Good Governance

This course is designed to expose students both to the demand for and the supply of the profession’s flagship service - financial statement audits - and to the nature of the value-added assurance services which decision makers demand in the information age. Topics include: nature of the accounting profession, auditing and assurance fundamentals: relationship among assurance, attestation, and audit services; consulting vs. assurance services; types of attestation services (agreed-upon procedures engagement and review engagement); types of audits (internal, external or financial statement audits, government audit, and special purpose audits); relationship of accounting and auditing; other services (operational audits, compliance audits, and non-attest services); professional standards: assurance standards and attestation and auditing standards; public sector regulation of accounting practice and legal liability; the framework of financial statements auditing: risk-based approach as audit methodology; audit evaluation and planning, including the concept of risk and materiality; assessing internal controls, and tests of controls including internal controls in computer-based business systems; performance of an audit: evidence collection, analysis, and substantive tests; reporting: reports on assurance services, attestation services, and financial statement audits; and completing the audit including communications with board of directors and management concerning internal control weaknesses. Also discussed in detail are the basic professional values and the Code of Ethics for Professional Accountants and SEC’s Code of Corporate Governance. Credit: 6 units Pre-requisite: XINTAUD

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XAAUDIT - Applied Auditing

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; audit 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. Credit: 6 units Pre-requisite: XTAUDIT

XII. INTERNSHIP OR THESIS IN ACCOUNTING

XRESEARCH - Methods of Research

This course is intended to provide students with the necessary knowledgeand skills to enable them to undertake a piece of business researchspecifically in accounting and finance. Among the topics for discussion arethe stages in undertaking business research which the students could usefor their projects. At the end of this course, the students must applyresearch for solving complex accounting and reporting issues. Formaldefense of results of the research proposal is required.Credit 3 Units Pre-requisite 4th Year Standing

PRACTICUM - Internship

This is an applied academic experience conducted under joint faculty andemployer supervision, which requires a minimum of one semester and willinclude a minimum of 160 contact hours. This may be in the areas ofaccounting, external audit, internal audit, or tax. Each intern registers forthis course which will be given three hours credit. A regular letter gradewill be given at the end of the internship with input from both the employerand the Accountancy Program Chair or Dean. Each internshipassignment shall meet the following requirements:

1. Be substantial and practical, including analysis, evaluation, andapplication of business, accounting, and auditing concepts;

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2. Be subject to periodic documentation of progress and review by boththe employer and the Accountancy Program Chair or Dean; and

3. Culminate in a final evaluation prepared by the employer and a finalcourse grade awarded by the Accountancy Program Chair/Dean.

Students are required to submit a written report documenting the tasks, responsibilities, learning experiences, training and hours worked. Reports should include comments on areas such as human relations aspects of their work, including leadership and management skills; importance and emphasis on teamwork as opposed to individual work; technical, intellectual, physical, and social challenges; work schedule; and how the B.S. Accountancy Program course work prepared them for internship. The report should also cover the following: (a) description of key tasks and responsibilities performed during their internship, including their assessment of the most valuable things you learned; (b) evaluation of the training and overall learning environment provided by their employer; (c) evaluation of their internship experience and how it has impacted their career goals; (d) how well the Accountancy Program prepared them for the internship including a description of how their formal education and work experience interrelate; (e) recommendations for improvement of their specific internship position and the Accountancy Internship Course in general; and (f) total number of hours worked during internship. Credit: 3 units Pre-requisite: Completion of at least

80% of courses in the entire curriculum

XIII. Synthesis

XSYNTHE - SYNTHESIS

Accounting Synthesis is a one-unit course that provides students withmore skills and knowledge not only in general accounting but more ontaxation and auditing.

Credit: 1 u Credit: 1 Unit Pre-requisite: Completion of at least 80% of courses in the entire curriculum

XIV. NON-ACADEMIC CLUSTER

P.E. (Physical Education)

7SELACT - Self-Testing Activities

The course deals with the concept of Physical Education with emphasis on the components of Physical fitness and phases of gymnastics. It also includes the level of aerobic exercise and forms of movement education. Credit: 2 Units Pre-requisite: None

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7RHYACT - Rhythmic Activities

The course deals with the fundamental steps in folk dance, which includes the progressive free hand movement and steps for self-expression as learning process. The course also includes fundamental Rhythm, Rhythmic interpretation, Modern dance and Ballroom dances. Credit: 2 Units Pre-requisite: 7SELACT

7FUNGAM - Fundamentals of Games and Sports

The course deals with the origin and development of the games/sports, its description, rules and terminologies. The course consist of skill practice and fundamental movements for individual, and dual games like swimming, bowling, track and field, badminton, arnis, tennis and taekwondo in preparation for class competition, thus, developing potentialities. Credit: 2 Units Pre-requisite: 7RHYACT

7REACT - Recreational Activities

The course deals with history and description of basketball, volleyball, and its terminologies, duties and functions of the officials with simplified rules of the game. The major portion of the course consists of the warm-up, lead-up games, drills, fundamentals skills and skills test in preparation for group competition. Credit: 2 Units Pre-requisite: 7FUNGAM

NSTP (National Service Training Program)

LTS1 - Literacy Training Service 1 Credit: 3 Units Pre-requisite: None

LTS2 - Literacy Training Service 2 Credit: 3 Units Pre-requisite: LTS1

CWTS1 - Civil Welfare Training Service Credit: 3 Units Pre-requisite: None

CWTS2 - Civil Welfare Training Service Credit: 3 Units Pre-requisite: CWTS1

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BACHELOR OF SCIENCE IN BUSINESS ADMINISTRATION MAJOR IN BUSINESS MANAGEMENT

Revised Effective SY 2011-2012

COURSE DESCRIPTIONS

I. GENERAL EDUCATION

Humanities Cluster

1. Language and Humanities

1ENGLISH – Reading and Writing

This course primarily aims to develop student’s communicative and thinkingskills for academic study. It likewise provides students with the various readingtechniques and writing strategies necessary for academic studies.

Credit: 3 Units Pre-requisite: None

YBUSCOM – Business Communication

This course will teach students to communicate in a clear, courteous, concise,complete and correct manner on both personal and professional levels.Competency will be developed in oral, written, interpersonal, technological andemployment communication. The overriding goal is to provide students with asolid communication base so they are able to communicate effectively in abusiness setting.

Credit: 3 Units Pre-requisite: 1ENGLISH

1SPEECH – Speech & Oral Communication

It aims to provide the students with the basic principles of effective speech communication for various situations.

Credit: 3 Units Pre-requisite: 1ENGLISH

3FILKOM – Komunikasyon sa Akademyang Filipino

Ang kursong ito ay isang metalinggwiistik na pag-aaral sa gamit ng akademikong Filipino sa iba’t ibangs larangan. Sa paraang interdisiplinaryo at interaktibo, inaasahang mauunawaan at malilinang sa mag estudyante and mga kailangang kaalaman at kasanayan sa paggamit ng Filipino sa lalong mataas na edukasyon..


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3FILBAS – Pagbasa at Pagsulat tungo sa Iba’t ibang Disiplina

Ang kursong ito ay magbibigay-fokus sa pagbasa at pagsulat bilang kasangkapan sa pagkatuto. Ituturo sa kursong ito ang mga estratehiya sa pagbasa ng iba’t-ibang genre ng mga tekstong nakasulat. Lilinangin din ang mga kasanayan sa pagsulat pag-unawa lalo na ang kritikal na pag-unawa, gayundin and kasanayan sa pagsulat ng iba’t-ibang sulating akademiko. Magiging batayang paksa ang ukol sa humanidades at agham panlipunan at agham at teknolohiya.

Credit: 3 Units Pre-requisite: 3FILKOM

1LIT1 – Literature of the Philippines

This is a three-unit course which studies the literary output of the ancient times up to the present course as designed to awaken and deepen interest the rich literary heritage of Filipinos which helped shape the national consciousness and identity. It also focuses on the literatures of all the regions of the country, whether written in nature of foreign language.

Credit: 3 Units Pre-requisite: NONE

YBUSLANG – Foreign Business Language

The course enables the students to acquire basic skill on conversational proficiency of a foreign language, with emphasis on practicing intonation, pronunciation, use of basic grammar, as well as an insight into the socio-cultural environment of its people.

Credit 3 Units Pre-requisite: None

5LOGIC – Logic

A study of the methods, laws, and principles of correct thinking that guide the three basic operation of the mind, such as simple apprehension, judgement, reasoning in its search for truth. This is a prevalently analytic subject, which is a prerequisite to subsequent courses in the science of philosophy.


YKAMP – Kapampangan Culture

This course is designed to enable students to understand and appreciate the language and literature of Kapampangan Culture, its history, traditions, beliefs, folklore’s as well as its sentiments. It attempts to investigate traces of pre-colonial culture as evidenced by language and surviving local folklore.

Credit: 3 Units Pre-requisite: 1LIT1

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2. Mathematics & Natural Sciences

2COLALG – College Algebra

The course starts with a review on intermediate algebra covering the following topics. The set of real numbers, integer exponents, polynomials, rational expressions, exponents and radicals. It covers linear and quadratic equation in one variable and their applications to word problems. It also includes inequalities, systems of linear equation and inequalities. Credit: 3 Units Pre-requisite: None YBUSMATH – Business Mathematics This course covers basic application and the mathematical aspects of simple interest, compound interest, time value of money in preparation for computational aspects of stock, bonds and mortgages valuation. It also covers the preparation of amortization schedule and sinking fund for future long term obligations.

Credit 3 Units Pre-requisite 2COLALG

9NATSCN – Natural Science This course is designed for non science and engineering majors in which its goals are to inculcate understanding and appreciation of the natural world. Natural Sciences constitute a comprehensive and integrated survey of the natural sciences. It is comprehensive because it covers chemistry, physics and astronomy at scales ranging from that of an atom (micro world) to that of the universe (macro world). It is integrated in its attempts to show connections among sciences generally treated in isolation. Thus, the progression of the course is from the discussion of very simple systems to more complex systems. Attention will be given to the relevance and usefulness of science and scientific methodology to humankind. The students are expected to have some facility with basic mathematics. Credit 3 Units Pre-requisite None

9ENVSCN – Environmental Science

Environmental Science is the study of the components of our surroundings, both living and nonliving, and the interactions of these components. This course is focused on understanding environmental problems and principles of managing environmental problems and natural resources. It is designed to develop skills in how to analyze the causes of environmental problems and to develop possible solutions through science and technology for man’s benefit.

Credit: 3 Units Pre-requisite: 9NATSCN

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3. I.T. Computer Technology

6COMBASIC – Computer Basic Concepts & Applications This course will provide business students with hand-on training on the use of microcomputer – based workprocessing and electronic spreadsheet softwares. Class lectures and laboratory work will be the key teaching methodologies to be used. Credit: 3 Units Pre-requisite: None

6PROGFUN – Programming Fundamentals & Data Base Management This course is designed to cover a clear and comprehensive fundamentals of programming. It also covers substantially data base approach and processing. It deals with the basic concepts of database, hardware and its parameters, file structures and design and security and operations. Credit: 3 Units Pre-requisite: 6COMBASIC

4. Social Sciences

YBUPSYC – Business Psychology This course is a introduction to psychological principles applied to the work place. This course will introduce students to the psychosocial, interpersonal, and behavioral dynamics of people in organizations. The importance of effective communication, leadership, cultural diversity, and teamwork within an organization will be explored. Credit: 3 Units Pre-requisite: None 4SOCWORK – Sociology of Work This course is designed to give a broad overview of the sociology of work while also emphasizing selected topics in greater depth. Topics will include: contemporary issues in 21st century work; a look at work during and after the Industrial Revolution; major theorist’s contributions to the study of work; work and self in the service industry; work and self among professionals and managers; and the modern distinction between work and family. These topics will be studied with materials at both the macro level of analysis (e.g., the occupational structure, the Philippines and global economies, changes of technology and demographics) and the micro level of analysis (e.g., the demands of workplaces and occupations on workers’ sense of self and identity; the influence of work on families), and with both qualitative and quantitative data. Throughout the course, the taken-for-granted notions of our society about what constitutes work, what constitutes an occupation or profession, and the value of the economic vs. the social as a work outcome will be challenged. Credit 3 Units Pre-requisite: None

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4HISGOV – Philippine History and Government

A study of the growth and development of Filipino society from its earliest beginning to the modern period. The development of political, social and cultural traditions that helped shape the Filipino nation at the different stages of its history are covered. Also taken up are the evolution of political institutions in the Philippines and an examination of the Philippine Constitution and the problems related to these fundamentals laws of the land.


5. 4RIZAL – Life & Works of Rizal

This course on Rizal is a survey of the ideals, teachings, and philosophies of thegreat Malayan hero as seen and reflected through his numerous works andwritings. This course also offers students the medium to analyze contemporaryPhilippine society in the context of Rizal’s ideals and vision.


6. Values Formation

CLE1 – Sowing Seeds of Faith (SOW)

The student is introduced to the sources of the Catholic faith such as: SacredScriptures and Sacred Traditions. It is hoped that through this course, thestudents are led to have a deeper response in faith and to develop a sense ofcommitment to live a full Christian life. This is to be translated through theirappreciation of the Holy Angel community through the observance of schoolrules, participation in faith building activities, and communion and integrationwith individuals and groups within the school community.


CLE2 – Step To Conversion (STEP)

Pathway 2 is designed to introduce to the students the life and teachings ofJesus Christ, His Public Ministry and presence in and through the Church aswell as the Sacraments.

Credit: 3 Units Pre-requisite: CLE1

CLE3 – Set To Uphold The Church’s Conviction (SET)

Pathway 3 is designed in developing among the students a deeper insight intothe nature and purposes of human sexuality, marriage, and family life viewedfrom a Catholic perspective and studied within our Filipino context.

Credit: 3 Units Pre-requisite: CLE2

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CLE4 – Send To Be Evangelizers (SEND)

Pathway 4 journeys the students into an analysis of the nation’s existing realities (social, economic, cultural, political and religious). A theology of Social Transformation is developed to address the existing realities towards nation building. The course introduces the students to the nature, meaning, and significance of the social teachings of the church, where the students are called to be socially responsible individuals and evangelizers of faith through prayer, piety and action in their family, future workplace and community. Credit: 3 units Pre-requisite: CLE3 SPDPR – Personality Development & Public Relations

This course is a study of personality and its aspects to help students acquire information, knowledge, and appreciation of the various traits and dynamic theories of personality and to train them to get along with people. Topics include speech and conversation, personality and human relations, the value of human relations, and manners and conduct in the office. Different activities like conferences, role playing, demonstration, reporting, similar activities broaden the perspective of the students.

This course is designed to equip students on tips about social graces and grooming which are essential in the pursuit of a career in tourism and travel management fields.

Credit: 3 Units Pre-requisite: 3RD Yr. Standing

II. BASIC BUSINESS EDUCATION AND CORE SUBJECTS

1. ACCOUNTING

XFUNAC1 - Fundamentals of Accounting This course introduces the business student to the field of accounting. As a first in accounting the functions of recording classifying and summarizing simple business transactions of service and merchandizing organizations is utilized throughout the course. Credit: 6 Units Pre-requisite: None XPACOAC – Partnership and Corporation Accounting A course designed to acquaint the business student with the organization and general operations of partnerships and corporations as distinguished from that of a sole proprietorship. Accounting for manufacturing concern using the corporate forms or organization is introduced in this course. Credit: 3 Units Pre-requisite: XFUNAC1

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2. BUSINESS LAW XOBLICO – Law on Obligations and Contracts A study of the basic principles governing legal rights and obligations arising from law, contracts, quasi-contracts, delicts and quasi-delicts with particular emphasis on contracts. Drills in the application of basic knowledge about contracts, its perfection, execution and consumption. Credit: 3 Units Pre-requisite: 3RD YR. Standing XPACOLO – Partnership and Corporation Law A major portion of the course is devoted to the legal aspects of business organizations. The course introduces the student to various forms of business organizations and the laws governing agencies, private corporations which are significant to businessmen.

Credit: 3 Units Pre-requisite: XOBLICO

3. BUSINESS TAXATION

XINBUTAX – Income and Business Taxation This is a detailed study of the income tax laws, jurisprudence, decision, circulars, rulings, and regulations, with emphasis in classification of taxpayers, the concept of taxable income, inclusions allowable deductions, personal exemptions, capital gains and losses determination of gain and loss from the sale or exchange of property, accounting periods and methods of accounting, filing of returns and payment of income taxes and withholding of the same. Practical problems illustrating basic principles of income taxation and computation of income tax are also emphasized. This course also deals with specific taxes, sales tax on locally manufactured and import goods, compensating tax, privileges taxes on business and occupation, including amusement taxes and community tax laws. Practical problems involving the computation of the different taxes are taken up. Credit: 3 Units Pre-requisite: XPACOLO

4. OPERATIONS RESEARCH

YBUSSTAT – Business Statistics (with Laboratory) This course provides the student with the fundamental understanding of the concepts of probability theory and statistical inference necessary to effectively employ statistical methods in contemporary business situations. Topics covered are: probability concepts, probability distributions, sampling and sampling distributions,, statistical estimation, hypothesis testing, regression. Correlation, multiple regression, index numbers and time series, statistical decision theory(probability rules and Bayers’ rules) An expected output of the course is

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the ability to use statistical presentation as an aid to reporting, information such as histograms, pie charts, ogives, pictograms, frequency polygons and the Lorenz curve. Credit: 3 units Pre-requisite: YBUSMATH

YQUANTIB – Quantitative Techniques in Business (with Laboratory) This course seeks to enhance the student’s ability to perform the quantitative analysis necessary, understand the usefulness and limitations of the methods, recognize situations where the methods can be applied beneficially, and be aware of the issues involved when utilizing the results of the analyses. Coverage is topical and includes review of basic statistics principles, regression analysis, time-series analysis, non-parametric statistics, and quantitative analysis techniques such as matrices, graphic linear inequalities, graphical sensitivity analysis, linear programming, simulation, optimization theory, decision analysis, and decision trees. The introduction of concepts via cases in decision-making related to operations and strategies is preferred whenever appropriate. Credit: 3 Units Pre-requisite: YBUSSTAT

4. MATHEMATICS OF INVESTMENT

YBUSMATH – Business Mathematics This course covers basic application and the mathematical aspects of simple interest, compound interest, time value of money in preparation for computational aspects of stock, bonds and mortgages valuation. It also covers the preparation of amortization schedule and sinking fund for future long term obligations. Credit 3 Units Pre-requisite 2COLALG

5. ECONOMICS

YMICRO - Microeconomics Theory and Practice

This course introduces the student to the three pillars of economic analysis (choice, scarcity, and coordination) and the mathematical techniques that economists use to represent these ideas (optimization, equilibrium, and adding-up constraints). Most of the course is devoted to “price theory”, elasticity, price regulation and consumer choice, which is the analysis of the role that price play in facilitating coordination in a market economy. The last part of the course deals with situations where coordination through prices may not result in desirable outcomes. This includes market structures, competition and monopoly, and monopolistic competition and oligopoly. The course aims to develop students’ ability to express these concepts using graphs, mathematics (particularly calculus), and plain English, and to be able to switch fluently between these three modes of expression.

Credit: 3 units Pre-requisite: 2COLALG

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YMACRO - Macroeconomics Theory and Practice

This course is concerned with the behavior of the economy as a whole. Macroeconomics addressed the determination of the economy’s total output of goods and services(GDP), the growth of the output, the determinants of the price level and the rate of inflation, the factors that determine employment(and unemployment), the balance of payments, and exchange rates. Major topics discussed are the national role of transnational corporation in the world economy, protectionism, foreign exchange controls, NAFTA, AFTA, GATT, WTO. The purpose of this course is to address macroeconomics in the theory and practice.

Credit 3 Units Pre-requisite: YMICRO

6. BUSINESS FOUNDATION SUBJECTS

YBORGMA – Business Organization & Management

This course deals with the fundamentals of business organization andmanagement, which should be known by every businessman. It provides aclear analysis of the principles and concepts of business organization andmanagement. It considers all external relations, personal relations, training,working conditions, wage incentives, budgetary control, production control,routing, scheduling and time and motion studies.

Credit: 3 Units Pre-requisite: NONE

YORGBEV – Organizational Behavior

This course is an interdisciplinary approach to the scientific study of humanbehavior. It considers the social, psychological and cultural factors that affecthuman behavior and delves into the motivations and behavioral impact of suchindividual and group behavior patterns of business policies and managerialprocedures.

Credit: 3 Units Pre-requisite: YBORGMA

YHUMRES – Human Resources Management

This course introduces the student to the core areas that constitute HRM. Itincludes topics in human resource management and its organization context,resourcing the organization, developing the human resources, employmentrelationship, international human resource management.

Credit: 3 Units Pre-requisite: YORGBEV

YPRIMAR – Principles of Marketing

A study of the business activities involved in the flow of the goods and servicesfrom production to consumption, classes of markets, functions marketing,channels of distribution and problems of marketing management.


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YBUSFIN – Basic Business Finance

This course is a study of the functions of business finance. It covers basic financial principles such as money, banking and interest rates. Discussed in detail are the nature of money, financial intermediaries, money creation, central banking, demand for money, how interest rates are determined and fiscal policies, interest rate and investment. Also discussed are basic concepts in international business and the role of global financing, investing and operating activities and their impact on business and trade. The main purpose of the course is to provide students with the basic financial background necessary to understand the corporate segment of the economy.

Credit: 3 Units Pre-requisite: YBUSMATH

YGOODGOV - Good Governance and Responsible Citizenship

The course aims to provide thorough understanding of the various principles and aspects of good governance and responsible citizenship. The course discusses the sound exercise of authority (political, economic and administrative) to manage resources for development. The following principles and aspects of good governance and fairness to the general public, transparency, accountability, openness and participation, resource prudence, ecological soundness, and rule of law. Code of Ethics for the different professionals will also be discussed.


7. BUSINESS MAJOR FIELD

YOPMAN – Production and Operations Management

This course examines the subject of production and operations management(POM) and discusses its importance to the overall strategy and competitivenessof a firm. In addition, this course focuses on specific tools used to manage andenhance a firm’s operations and production, such as facility layout, productdesign, aggregate planning, inventory management, and forecasting. Othertopics include process analysis and selection, operations scheduling, qualitymanagement and statistical quality control and project management.

Credit 3 Units Pre-requisite: YQUANTIB

YFINMA1 – Financial Management 1

This introductory course focuses on the nature and general concepts and a principle of business introductory finance is also covered in the course to show the interrelationships between business operations and finance. The course covers the discussion of accounting and financial statements as management tools, computer systems, basic concepts of financing, money, credit, and banking.

Credit 3 Units Pre-requisite: YBUSFIN

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YFINMA2 - Financial Management 2

This course covers the scope and framework of financial management, functions, and policies. It includes the matching of economic environment and the internal financial management operations of a firm, refresher on the time value of money, risk and the rate of return, analysis of financial statements, financial planning and forecasting, working capital management, capital budgeting and decisions, cost of capital, theory of capital structure, dividend policy, long-term debt, and mergers, acquisition, and bankruptcy.

Credit 3 Units Pre-requisite: YFINMA1

YMARKMA – Marketing Management

This course deals with the analysis, planning, implementation and control of marketing activities. Topics discussed include understanding marketing management, analyzing marketing opportunities, researching and selecting target markets, designing marketing strategies, planning marketing programs, organizing, implementing, and controlling marketing effort. Credit 3 Units Pre-requisite: YPRIMAR

YTQM - Total Quality Management

This covers the basic principles of , concepts and philosophy of total quality management as applied to both manufacturing and service concerns. It emphasizes the management of business processes to ensure complete customer satisfaction at every stage, i9nternally and externally

Credit 3 Units Pre-requisite: YOPMAN

YMETHRES – Methods of Research This course is intended to provides students with the necessary knowledge and skills to enable them to undertake apiece of business research making best use of information technology where appropriate. Among the topics for discussion are the stages in undertaking business research which the students could use for their project. Credit: 3 Units Pre-requisite: YOPMAN

YMACTU – Management Accounting

This course is designed to provide students with the knowledge and understanding of the need for accounting information and to guide management in making economic decisions. It includes the different tools and techniques available to the controller in order to aid those who are responsible for the management of an enterprise.

Credit: 3 Units Pre-requisite: YFINMA1

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YSTRATMA - Strategic Management

The aim of this course is to provide students with a broad overview of the basic concepts in strategic management. Students are exposed to a number of frameworks and models to better understand and analyze the macro-environment, the industry environment, and firm level resources. The end goal is for the students to be able to think strategically, as opposed to only having a functional orientation, and to formulate and to implement creative and innovative strategies that are conducive to the demands of the firm and the environment in which it resides. Together with Management Consultancy, this course serves as an integrative course to be taken in the last term/semester.

Credit: 3 units Pre-requisite: Graduating

YBURES – Business Research

The business research requires intensive analysis and a synthesis of the skills and knowledge required throughout the program. The report may take the form of a Corporate Strategy, or a Feasibility Study. Other report formats are acceptable provided that they are integrative, challenging in scope and level of difficulty, and involve research on the management of business.

Credit 3 Units Pre-requisite: YMETHRES

YPRACT – Practicum

This course supports students’ embarking on their practicum course in preparation for their professional work and 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.

Credit: 3 Units Pre-requisite: Graduating

7. MAJOR FIELD/ Professional Electives for Marketing Management

YMEIBTBUS - Trends and Issues in the International Business Environment

This course is designed to provide students with an opportunity to understand the challenges faced when doing business across borders. These challenges include normal business challenges as well as cross-cultural communications with team members and differing business practices and expectations. It is also designed to give students an understanding of the traditional challenges to business in the emerging markets of the developing world as well as the new challenges of market liberalization. It will stress commonalities of different countries and regions while highlighting differences. Topics cover environmental issues such as political risks, culture, and macroeconomic challenges as well as business functions such as human resource, finance, marketing and management.

Credit 3 Units Pre-requisite: 3rd Yr Standing

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YMEPHIBUS - Trends and Issues in Philippine Business Environment

This course intends to enable students to understand the cultural, political, social, and other environments that may influence business firms in the Philippines. It aims to familiarize students on trends and issues of the varied environments that affect businesses


YAOM - Administrative and Office Management

This course is a study of the different phases of administrative office management and its vital roils in the business organization. It also includes the importance of AOM on management, technology, management’s decision making and the need for good planning toward job satisfaction and self- actualization. It covers topics like basic concepts of AOM, managing a culturally diverse workforce, managing administrative services, and controlling administrative services.


YMEADSPRO – Advertising and Promotions

This course aims to provide thorough understanding about Advertising and the real world. It will help student analyze marketing/advertising opportunities and will be able to know the process in creating and advertising plans. This course discusses details about advertising foundation and environment. Advertising media and creating advertising.

Credit 3 Units Pre-requisite: YMARKMA

YMERECSEL - Recruitment and Selection

This course covers the fundamental methodologies of attracting new talents needed by the organization with emphasis on effective sourcing of manpower, selection of prospective employees, matching job requirements with qualifications of applicants in the work place, induction of new hired employees to facilitate their integration in the new business environment. The students will be oriented with the strategies and techniques to fill up vacant positions at the right time with adequate qualifications of new hires will help organizations achieve its business plans and operational objectives for a given period.

Credit 3 Units Pre-requisite: YAOM

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YMECOB - Consumer behavior This course involved a study of consumer behavior as a tool for marketing decision. It describes the rationale for studying, the consumer behavior outcomes, and the consumer behavior process: the psychological core, the process of making decisions, and the post-decisions evaluation. Consumer’s culture, consumer behavior outcomes and issues concerning consumer welfare is also discussed.


YMEBANK - Banking System

This course covers aspect of banking by providing comprehensive introduction to the diversified services offered by the banking industry today. It includes bank operations such as deposit function, loan and discount functions, exchange function and trust functions. Other topics include bank management, bank supervision and examination and e-banking

Credit 3 Units Pre-requisite: YFINMA1

YMEPROJMAN - PROJECT MANAGEMENT This course examines the organization, planning, and controlling of projects and provides practical knowledge on managing project scope, schedule and resources.. This also includes event management is the application of the management practice of project management to the creation and development of festivals, events and conferences.

Event Management involves studying the intricacies of the brand, identifying the target audience, devising the event concept, planning the logistics and coordinating the technical aspects before actually executing the modalities of the proposed event. Topics include project life cycle, work breakdown structure and Gantt charts, network diagrams, scheduling techniques, and resource allocation decisions. Concepts are applied through team projects and tutorials.

Credit 3 Units Pre-requisite: YOPMAN

YMESERVMAN - Service Management

This subject will provide an overview of service management from an integrated viewpoint of company’s operations, marketing strategy, and organizational issues with a focus on customer satisfaction. The objectives include understanding service management strategies, mastering the tools for optimizing the service experience, and analyzing the operational processes for managing the service encounter to achieve internal and external customer satisfaction. This will educate the students on how to design and improve service process that will emphasize on productivity and quality.


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http://en.wikipedia.org/wiki/Management

http://en.wikipedia.org/wiki/Project_management

http://en.wikipedia.org/wiki/Festival

http://en.wikipedia.org/wiki/Brand

http://en.wikipedia.org/wiki/Target_audience

http://en.wikipedia.org/wiki/Concept

http://en.wikipedia.org/wiki/Logistics

http://en.wikipedia.org/wiki/Technical

10. FREE ELECTIVES FOR BUSINESS MANAGEMENT

YFREWEB – Web Design

This course will provide students with a foundation for web site development using HTML and will enable them to plan , design and create multimedia web pages, effectively integrate animation into web site design, analyze trends and issues in web design, and utilize client side scripting tools to enhance Web site design. This course will also include topics in animation , digital imaging manipulation that will be integrated in web pages.

Credit: 3 Units Pre-requisite: 4th Yr. Standing

YFRENTREP - Entrepreneurial Management

This course is designed to cover a clear and comprehensive introduction to business ownership and management from the start-up phase through growth and harvest. It includes topics such as entrepreneurship and the legal environment planning team management and growth, strategic marketing for global growth.

Credit 3 Units Pre-requisite: 4TH Yr. Standing

YFREFOSBAPP - Free and Open Source Business Applications

This course is designed to gain knowledge on business applications other than proprietary applications or software. The course will initially introduce the principles and concepts behind free and open source. It will then explore applications in business using open source.

Credit 3 Units Pre-requisite: 4th Yr. Standing

YFREENVIMAN - Environmental Management

This course presents a proactive and holistic approach in making corporations responsive to environmental stewardship. It also includes the conceptualization and operationalization of an environmental policy that aims to explore innovative ways to manage organization’s operations, raw materials, processes and waste streams that are environmentally sound and cost-effective. It also discusses environmental emerging trends like environmental audits, environmental enforcement, environmental responsibilities, environmental requirements, environmental landscape, and environmental management system.

This course also entails discussion forums through sharing of knowledge among environmental experts in a form of seminar and other intellectual discourses; environmental consciousness through corporate case studies; up-to-date films on corporate environmental policies and projects and among others.

Credit 3 Units Pre-requisite: 4th Yr. Standing

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III. NON-ACADEMIC CLUSTER

Physical Education

7SELACT – Self-Testing Activities

The course deals with the concept of Physical Education with emphasis on thecomponents of Physical fitness and phases of gymnastics. It also includes the level ofaerobic exercise and forms of movement education.

Credit: 2 units Pre-requisite: None

7RHYACT – Rhythmic Activities

The course deals with the fundamental steps in folk dance which include theprogressive free hand movement and steps for self-expression as learning process. Thecourse also includes fundamental Rhythm. Rhythmic interpretation, modern dance andBallroom dances.

Credit: 2 units Pre-requisite: 7SELACT

7FUNGAML – Fundamentals of Games & Sports

The course deals with the origin and development of the games/sports, its description,rules and terminologies. The course consist of skill practice and fundamentalmovements for individual, and dual games like swimming, bowling, track and field,badminton, arnis, tennis and taekwondo in preparation for class competition, thusdeveloping potentialities.

Credit: 2 units Pre-requisite: 7RHYACT

7REACT – Recreational Activities

The course deals with history and description of basketball, volleyball, and itsterminologies duties and functions of the officials with simplified rules of the game. Themajor portion of the course consists of the warm-up, lead-ups gamed, drill,fundamentals skills test in preparation for group competition.

Credit: 2 units Pre-requisite: 7FUNGAML

Military Training

NSTP1 National Service Training Program I NSTP2 National Service Training Program II

LTS1- Literacy Training Service 1 Credit: (-3) Units Pre- requisite: None

LTS2 – Literacy Training Service 2 Credit: (-3) Units Pre-requisite: LTS1

CWTS1- Civil Welfare Training Service 1 Credit: (-3) Units Pre-requisite: None

CWTS2- Civil Welfare Training Service 2 Credit: (-3) Units Pre-requisite: CWTS 2

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