Bachelor of Science in Accountancy
Academic Programs > Collegiate Department > College of Business Administration and Accountancy > BS Accountancy


Course Overview
The Bachelor of Science in Accountancy (BSA) prepares students for entry into a variety of fields in accountancy, including corporate accounting, accounting information systems, and governmental accounting, as well as entry into graduate programs such as law. It also equips students with basic and advanced accounting concepts, principles and procedures. In addition to doing accounting functions for business enterprises, the students are prepared for public accounting after passing the CPA licensure examination.

Major Subjects
Subject Code Subject Description
ACCTG1 Fundamentals of Accounting I (6units)
This is an introductory course dealing with the study of the nature, uses, basic features as well as limitations of accounting and financial reports. It deals with the various phases of accounting using double-entry bookkeeping, and the logic and developmental evolution and mechanics of financial accounting systems - simple journal systems, combination journal and special journal system. Application focuses on the sole proprietorship form of business organization engaged in service and merchandising. Simple bank reconciliation is likewise taken up.
ACCTG2 Fundamentals of Accounting II (6units)
Pre-requisite: ACCTG1
The course starts with accounting for a partnership form of business enterprise - its formation, operations, distribution of profits, dissolution, and liquidation. The second part of the course involves accounting for a corporate form of business enterprise. It deals with subscribed and paid-up capital, reacquisition or retirement of shares of stocks. It also deals with accounting for retained earnings and other related transactions which are peculiar to a corporate structure.
ACCTG3-02 Financial Accounting Theory & Practice I (6units)
Pre-requisite: ACCTG2
This deals with the broad operating and detailed operating principles as applied to specific asset accounts, i.e., cash, receivables, inventories, prepayments, and investments. Emphasis is given on the basic principles involved and the logic behind the treatment in practical accounting. Primarily, each major account will be studied in the light of proper selection, recognition, valuation, statement presentation, and special considerations.
ACCTG4-02 Financial Accounting Theory & Practice II (6units)
Pre-requisite: ACCTG3-02
This is the continuation of Accounting 4 and is composed of three parts. the first part deals with the broad and detailed operating principles applied to property, plant and equipment, intangibles, other assets, liabilities, stockholders' equity, revenues and expenses. Emphasis is given on the basic principles involved and the logic behind the treatment in practical accounting. Primarily, each major account will be studied in the light of proper selection, recognition, valuation, statement presentation, and special considerations. The second part deals with accounting changes, and correction of errors. The third part involves special topics on leases, pension and retirement plans, earnings per share, impact of changing prices, statements of cash and funds flows.
ACCTG5-02 Financial Accounting Theory & Practice III (3units)
Pre-requisite: ACCTG4-02
ACCTG6-02 Cost Accounting& Cost Management (6units)
Pre-requisite: ACCTG4-02
The first part of the course introduces the basic concepts of cost accounting, its nature, peculiarities and uses, and its difference from the non-cost system. It involves the study of the different cost systems based on the appreciation of different manufacturing or processing operations. The second part centers on job order costing - basic principles and methods of accounting and control for materials, labor and manufacturing overhead. The necessary output of this part of the course is a full understanding and appreciation of job order costing and its relationship with the income statement, particularly the statement of cost of goods manufactured and sold. The third part covers process costing - its features and all its ramifications, the discussion of topics progresses from even application of costs to uneven application of costs, and from single department to multi-department operations. Considerations for lost units and evaporation will be amply taken. Accounting methods for joint product costing and by-product costing are also included. The last part of the course introduces the students to standard cost accounting, including variance analysis for recording and reporting purposes.
ACCTG7-02 Management Accounting I (6units)
Pre-requisite: ACCTG4-02
The first part of the course introduces management accounting, its nature and uses, and the necessary differentiation with financial accounting, the concept of controllership and its function. It also covers accounting for both centralized and decentralized organizational structures. Another important part of the course pertains to techniques and tools for planning and control. This involves financial analysis, cost-volume-profit relationship, budgeting, direct costing relevant costs, and variance analysis. Contemporary concepts such as Activity-Based-Costing shall also be discussed.
ACCTG8-02 Management Accounting II (3units)
Pre-requisite: ACCTG7-02
This is the continuation of Accounting 7, and deals with such topics as capital budgeting and the tools for making decisions of a long-term nature, such as payback period, return on investment (ROI), present value method, and discounted cash flows. Focus will be directed not only to the procedural aspects of the course, but most importantly to the principles and logic behind such practical applications.
ACCTG9-02 Management Consultancy (3units)
Pre-requisite: ACCTG8-02
Management Consultancy takes into account the business of and the basic considerations in rendering consultancy services. An integrative part of the subject covers a discussion and critique project feasibility studies which necessarily touches on the organization, marketing, legal and tax, technical, social responsibility and financial aspects of a project.
ACCTG10-02 Advanced Accounting I (3units)
Pre-requisite: ACCTG4-02
This course involves accounting principles and methods applied to various special situations, business structures and arrangements. It covers partnership formation, operations, dissolution, and liquidation with emphasis on the installment method. Accounting for franchise revenues, long-term construction projects, and installment sales.
ACCTG11-02 Advanced Accounting II (3units)
Pre-requisite: ACCTG10-02
This is the continuation of Accounting 9A. The first part of the course pertains to agency and home office-branch accounting. The latter part concentrates on the discussion and application of concepts and principles on business combinations and consolidated statements, managing acquisitions and merger situations, joint ventures, and corporate reorganizations and liquidations.
ACCTG12-02 Advanced Accounting III (3units)
Pre-requisite: ACCTG4-02
This course covers accounting for foreign transactions and foreign currency translation, and government accounting. Likewise, it is designed to prepare the students for the global scenario, tackling such special arrangements brought about by strategic alliances and innovative business arrangements such as B.O.T. franchises, special joint ventures, and derivatives.
ACCTG13-02 Auditing & Assurance Services I (3 units)
Pre-requisite: ACCTG12-02
This course deals with the application of auditing theory to practical tasks of auditing. It deals with audit planning, review and evaluation of internal control and appreciation of compliance tests. A large part of the course deals with the substantive aspects of auditing applied to assets. This involves working papers preparation and formulation of opinion for the final output - the audited financial statements and the audit report. Discussion is on a per account basis.
ACCTG14-02 Auditing & Assurance Services II (3 units)
Pre-requisite: ACCTG6-02
This course is a continuation of Auditing Problems I, and is, thus, similarly structured. Specifically, it involves the application of auditing theory in the audit of Liabilities and Stockholders' Equity accounts. This involves working papers preparation. Discussion is on a per account basis.
ACCTG15-02 Integrated Review: Practical Accounting I & Auditing
Pre-requisite: ACCTG9-02
The course aims to review the student on topics discussed in the Advanced Accounting I, II, and III Subjects. This will dwell more on the complexities of the lessons concerned. The course shall likewise discuss current developments in the accountancy profession affecting topics discussed under the three (3) aforementioned subjects.
ACCTG16-02 Integrated Review: Practical Accounting II & Auditing
Pre-requisite: ACCTG11-02
The course aims to review the student on topics discussed in the Advanced Accounting I, II, and III Subjects. This will dwell more on the complexities of the lessons concerned. The course shall likewise discuss current developments in the accountancy profession affecting topics discussed under the three (3) aforementioned subjects.
ACCTG17-02 Integrated Review: Management Accounting & Mas
This course intertwines the topics or concepts discussed in the five (5) MAS subjects, namely: Management Accounting I and II, Managerial Finance, Investment Management, and Management Consultancy. Due to the broad scope of the subjects concerned, focus shall be made on the topics to be tested on the CPA Licensure Examinations.
ACCTG18-02 Auditing in an IT Environment (3units)
This course deals with the complexities of applying audit procedures in an automated business environment. Due to the proliferation of many accounting software, students will be trained to handle its general types. Differentiation between auditing through and around the computer will also be discussed.
COMP11 Management Information System (3units)
This deals with the study of the management information system, its importance, and implications of its absence. The course focuses more on the automated type of management information system.
COMP12 System Analysis and Design
This course aims to impart to the students the techniques used in analyzing, designing and developing complete and effective computer systems. The students will be introduced to the different stages in system development, with emphasis on the various techniques and resources available at each stage. Typical business applications such as billing, inventory, accounts receivable and payroll will be presented to further enhance the students' appreciation of the importance of effective systems analysis and design.
LAW1 Obligation and Contracts (3units)
This course involves a realistic and authoritative discussion of the provisions of the Civil Code of the Philippines governing Obligations and Contracts, their sources, and implications as they relate to commerce.
LAW2N Laws On Partnership & Corporation (3units)
Pre-requisite: LAW 1
This deals with the more specialized provisions of the Civil Code on the formation, operations, and dissolution of a partnership. In the same way, it tackles the Corporation Code of the Philippines and how it affects the formation, operations, and dissolution of a corporation. The course provides a side-by-side comparison of the features, advantages, and disadvantages of the two forms of business organizations.
LAW3 Sales Agency & Other Contracts (3units)
Pre-requisite: LAW 1
This course deals with the provisions of the Civil Code governing the execution, form, and performance of contracts on sales, agency, and/or bailments. It establishes the rules on form for enforceability, and redemption, among other things.
LAW4 Negotiable Instrument Law (3units)
Pre-requisite: LAW 3
This subject delves into the basics and complexities of the Negotiable Instruments Law with applications to actual practice. It provides the student with a penetrating and balanced perspective of the functions of credit instruments normally used in business transactions. The course builds on the legal definition of a negotiable instrument, and from there establishes the requisites for negotiability, the models of negotiation, up to the models of extinguishment.
TAX1-02 Philippine Tax System & Income Tax (3units)
This is an introductory course dealing with the fundamentals of income taxation applicable to individual and corporate taxpayers alike. It includes discussions on pertinent Bureau of Internal Revenue regulations directly or indirectly affecting the taxability and deductibility of revenues and expenditures. It also provides a brief insight into the State's inherent power of taxation, its nature and basic features, and the government mechanism within which it is being exercised.
TAX2 Transfer & Business Taxes (3units)
This course enables the students to learn the basic principles in business and transfer taxes and remedies of the taxpayer, the computations for the net taxable estate in tax and net taxable gift in donor's tax on which their respective rates apply, percentage taxes and Value Added Tax, documentary stamps and community tax, penalties and surcharge, and the reportorial requirements and persons subject to said taxes.
Academic Programs
The College of Business Administration and Accountancy offers the following degree programs: 

  • BS Accountancy
  • BS Hospitality Management
  • BSBA Business Management
  • BSBA Economics
  • BSBA Entrepreneurship
  • BSBA Financial Management
  • BSBA Human Resources Mgt.
  • BSBA Marketing
  • At the end of every degree program, graduates are equipped with the basic know-how in the corporate world, either as career professionals or entrepreneurs.