BS in Accountancy

(Revised per Board Resolution No. 27, s. 2008)

Subject Description Unit Pre-requisite

First Year, 1st Semester
Accounting 1 Fundamentals of Accounting, Part 1 6 None
Management 1 Principles of Management and Organization 3 None
Marketing 1 Principles of Marketing 3 None
Math 1 College Algebra 3 None
English 1 Study and Thinking Skills 3 None
Filipino 1 Komunikasyon sa Akademikong Filipino 3 None
NSTP 1 CWTS/LTS/ROTC 3 None
Physical Education 1 Physical Fitness Testing 2 None
First Year, 2nd Semester
Accounting 2 Fundamentals of Accounting, Part 2 6 Accounting 1
Management 2 Human Behavior in the Organization 3 Management 1
Finance 1 Basic Finance 3 None
Math 3A Mathematics of Investment 3 Math 1
English 2 Writing in the Discipline 3 English 1
Filipino 2 Pagbasa at Pagsulat Tungo sa Pananaliksik 3 Filipino 1
NSTP 2 CWTS/LTS/ROTC 3 NSTP 1
Physical Education 2 Rhythmic Activities 2 P.E. 1
Second Year, 1st Semester
Accounting 3 Financial Accounting and Reporting, Part 1 6 Accounting 2
Management 3B Good Governance and Corporate Social Responsibility 3 Management 2
Economics 1 Principles of Economics with Land Reform and Taxation 3 None
Math 3B Calculus for Business 3 Math 1 & 2
Social Science 1 Philippine Government and Constitution 3 None
Natural Science 2 Physical Science 3 None
Literature 1 Philippine Literature 3 None
Physical Education 3 Individual/Dual Team Sports and Games 2 P.E. 2
Second Year, 2nd Semester
Accounting 4 Financial Accounting and Reporting, Part 2 6 Accounting 3
Economics 2 Microeconomic Theory and Practice 3 Economics 1
Math 6 Quantitative Techniques in Business 3 Math 3A & 3B
Information Technology 1 Fundamentals of Computer Software and Applications with e- 3 None
commerce
Humanities 2 Art, Man and Society 3 English 2
Social Science 2 General Psychology 3 None
Natural Science 3 Biological Science 3 None
Physical Education 4 Team Sports and Recreational Activities 2 P.E. 3
Third Year, 1st Semester
Accounting 5 Financial Accounting and Reporting, Part 3 3 Accounting 4
Accounting 6 Cost Accounting and Cost Management 6 Accounting 4
Information Technology 2 Fundamentals of Programming & Database Theory & Applications 3 InfoTech 1
Management 4A Financial Management, Part 1 3 Accounting 4
Business Law 1 Law on Obligations and Contracts 3 None
Statistics Business Statistics 3 Math 6
Economics 3 Macroeconomic Theory and Practice 3 Economics 2
Third Year, 2nd Semester
Accounting 7 Advanced Financial Accounting and Reporting, Part 1 3 Accounting 5
Accounting 8 Management Accounting, Part 1 3 Accounting 6
Management 6A Financial Management, Part 2 3 Management 4A
Management 10A Production and Operations Management 3 Statistics, Math 6
Business Law 2 Law on Business Organizations 3 Business Law 1
Information Technology 3 IT Concepts and Systems Analysis and Design 3 InfoTech 2
Social Science 5 Society and Culture with Family Planning 3 None
Humanities Elective World Culture or Foreign Language 3 Humanities 2
Fourth Year, 1st Semester
Accounting 9 Advanced Financial Accounting and Reporting, Part 2 3 Accounting 7
Accounting 10 Management Accounting, Part 2 3 Accounting 8
Accounting 11 Accounting for Government, Not-for-Profit Entities & Specialized 3 Accounting 5
Industries
Accounting 12 Accounting Information Systems 3 Accounting 5, 8, InfoTech
3
Taxation 1 Philippine Tax System and Income Taxation 3 Accounting 3,4,5
Business Law 3 Law on Negotiable Instruments 3 Business Law 2
Management 16A Business Policy and Strategy 3 Management 10A
Fourth Year, 2nd Semester
Accounting 13 Management Consultancy 3 Accounting 10
Accounting 14 Assurance Principles, Profit, Ethics and Good Governance 6 Accounting 5
Accounting 15 Auditing in a CIS Environment 3 Accounting 5, InfoTech3
Taxation 2 Transfer and Business Taxes 3 Taxation 1
Business Law 4 Law on Sales, Agency and Labor and other Commercial Laws 3 Business Law 3
Rizal Course Life and Works of Rizal 3 None
Fifth Year, 1st Semester
Accounting 16 Applied Auditing 6 Accounting 5 & 14
Accounting 17 Internship/Accounting Thesis 3 80% of courses in the entire
curriculum completed
Accounting 18 Synthesis 1 80% of courses in the entire
curriculum completed
Business Communication Technical Writing in Business and Accounting Applications 3 English 2, All Business Law
Subjects, 80% completion of
major subjects
Philosophy Introduction to Philosophy with Logic and Critical Thinking 3 None
Fifth Year, 2nd Semester
Accounting 19 Theory of Accounts 3 All Accounting Subjects
Accounting 20 Practical Accounting Problems 1 3 All Accounting Subjects
Accounting 21 Practical Accounting Problems 2 3 All Accounting Subjects
Accounting 22 Auditing Theory 3 All Accounting Subjects
Accounting 23 Auditing Practice 3 All Accounting Subjects
Accounting 24 Management Services 3 All Accounting Subjects
Accounting 25 Review of Business Law and Taxation 3 All Business Law/Tax Subjects