Accountancy Department

The Accountancy Department oversees the Bachelor of Science in Accountancy (BSA) program. 

The program is further strengthened by the department’s linkages and partnerships with reputable firms and organizations that facilitate learning opportunities anchored on multi-faceted student experience and development.

The program prepares students for a professional career in Accounting and related fields. The curriculum aims to capacitate students with theoretical and functional competencies to take the Licensure Examination for Certified Public Accountants and other professional certifications. It further aims to develop the students’ research competence, strengthen their social and cultural awareness and commitment to integrity and ethics.

Overview

Take competence and professionalism to greater heights in the field of Accountancy and be able to effectively contribute and respond to the ever increasing and changing social and economic needs of societies in the local, national, and global workplace and diverse business environments.

Bachelor of Science in

Accountancy

Program Specification

In its commitment to excellence, the program has been revised in 2018 to conform to the changes in the profession and comply with the competency framework for professional accountants as issued by the International Federation of Accountants.

The revised four-year program now requires a longer internship program of 450 hours and completion of the research project. In addition, professional elective courses are prescribed during the students’ final semester which shall serve as a preparatory phase for the licensure examination.

Qualifying Examination

Students who wish to be admitted to the program must take and pass a system qualifying examination. The examination covers all specialized subjects in the ABM senior high school (SHS) academic track as follows:

  • Accounting (consisting of FAM 1 and 2)
  • Applied Economics
  • Organization and Management and Ethics
  • Finance, Business Mathematics, and Taxation
  • Entrepreneurship and Marketing
Enhancement (Bridging) Program

Bridging courses, as detailed below, shall be opened to all incoming students regardless of the SHS track. Enrollment is voluntary for ABM graduates but is required for graduates of other tracks.

Schedule Course No. Course Title No. of Hours per course
Week 1 MGT001 Organization and Management 44
Week 2 FIN001 Business Finance 44
Week 3 ACT001 Basin Accounting 44
Week 4 ECN001 Applied Economics 44
Week 5 MKT001 Introduction to Marketing 44
 
Retention policy

Students are required to pass ACT110 as prescribed in the first semester of their first year. Students who fail at other major courses (e.g. Accounting, Auditing, Business Law, and Taxation) are allowed to re-take said courses once, subject to the Minimum Residency Requirement (MRR) of the Institute.

 

Diagnostic Examination

Students are required to take a diagnostic examination at the start of the first semester of their second year and third-year level. On the other hand, fourth-year students shall take their diagnostic examinations in the second semester. This examination will cover all licensure-related courses as taken previously. This will evaluate the students’ knowledge in licensure-related courses which will aid students in identifying the subjects they need to review and focus on.

Results in the diagnostic examination shall comprise 10% of the student’s grade in the relevant higher/advanced courses.