BS Accountancy
BS ACCOUNTANCY
College of Accountancy
BS ACCOUNTANCY
College of Accountancy
PROGRAM DESCRIPTION
The BSA Program provides a foundation of professional knowledge, skills, values, ethics and attitudes that will enable our students to learn and adapt to change throughout their professional lives. The program will provide a broad base of knowledge concerning accounting, auditing, management and cost accounting, taxation, macro-environmental, economic and industry issues, business process structures, functions and practices as well as the general education courses. The program will prepare the students to be conversant with IT concepts and application for business systems and sound knowledge on internal control in computer-based systems, and evaluation of computer business systems.
CAREER OPPORTUNITIES
Accountant
PROGRAM CURRICULUM
FIRST YEAR (2 TERMS)
First Term
| Abbreviation | Description | Lec. Hrs. | Lab. Hrs. | Units | Pre-Requisites |
| BA 1 | Management Principles | 3 | 0 | 3 | |
| ENG 1 | Introduction to College English | 3 | 0 | 3 | |
| FIL 1 | Komunikasyon sa Akademikong Filipino | 3 | 0 | 3 | |
| HUM 1 | Art, Man, and Society | 3 | 0 | 3 | |
| MATH 101 | College Algebra | 3 | 0 | 3 | |
| NS 201 | Biological Science | 3 | 0 | 3 | |
| PHISTPG | Philippine History with Politics and Governance | 3 | 0 | 3 | |
| PHL 1A | Introduction to Philosophy with Critical Thinking | 3 | 0 | 3 | |
| THY 1 | Contextualized Salvation History | 3 | 0 | 3 | |
| TOTAL | 27 | 0 | 27 |
Second Term
| Abbreviation | Description | Lec. Hrs. | Lab. Hrs. | Units | Pre-Requisites |
| BA 4C | Business Finance with Introduction to Global Business Environment | 3 | 0 | 3 | BA 1 |
| BA 5 | Marketing Principles | 3 | 0 | 3 | BA 1 |
| ENG 2 | Reading and Thinking Skills for Academic Study | 3 | 0 | 3 | ENG 1 |
| FIL 2 | Pagbasa at Pagsulat tungo sa Pananaliksik | 3 | 0 | 3 | FIL 1 |
| MATH 605 | Business Statistics | 3 | 0 | 3 | MATH 101 |
| NS 103 | Environmental Science | 3 | 0 | 3 | |
| PSY 1 | General Psychology | 3 | 0 | 3 | |
| RC | Rizal Course | 3 | 0 | 3 | |
| THY 2 | Church and Sacraments | 3 | 0 | 3 | |
| TOTAL | 27 | 0 | 27 |
SECOND YEAR (2 TERMS)
First Term
| Abbreviation | Description | Lec. Hrs. | Lab. Hrs. | Units | Pre-Requisites |
| ACCT 1A&B | Fundamentals of Accounting | 6 | 0 | 6 | MATH 101 |
| COMP 1 | Fundamentals of Computer Software and Applications | 2 | 3 | 3 | |
| ELCT | Basic Economics with Land Reform Cooperatives and Taxation | 3 | 0 | 3 | |
| ENG 3 | Academic Writing Skills | 3 | 0 | 3 | ENG 1, ENG 2 |
| LIT 102A | Philippine Literatures | 3 | 0 | 3 | |
| MATH 102A | Mathematics of Investment | 3 | 0 | 3 | MATH 101 |
| PHL 5 | Christian Ethics | 3 | 0 | 3 | THY 1, THY 2 |
| TOTAL | 23 | 3 | 24 |
Second Term
| Abbreviation | Description | Lec. Hrs. | Lab. Hrs. | Units | Pre-Requisites |
| ACCT 2A & B | Accounting for Partnership and Corporation | 6 | 0 | 6 | ACCT 1A &B |
| COMP 2 | Fundamentals of Programming and Database Theory and Application | 2 | 3 | 3 | COMP 1 |
| ECO 2 | Microeconomic Theory and Practice | 3 | 0 | 3 | ELCT |
| ENG 4 | Oral Communication in Context | 3 | 0 | 3 | ENG 1, ENG 2 |
| HUM 2 | World Culture | 3 | 0 | 3 | |
| MATH 108D | Mathematical Analysis in Business | 3 | 0 | 3 | MATH 101 |
| SCL 3 | The Social Teaching of the Church | 3 | 0 | 3 | PHL 5, THY 1, THY 2 |
| TOTAL | 23 | 3 | 24 |
THIRD YEAR (2 TERMS)
First Term
| Abbreviation | Description | Lec. Hrs. | Lab. Hrs. | Units | Pre-Requisites |
| ACC 3 | Financial Accounting and Reporting I | 6 | 0 | 6 | ACCT 2A&B, MATH 102A |
| ACC 4A & B | Cost Accounting and Cost Management | 6 | 0 | 6 | ACCT 2A&B |
| BA 7 | Human Behavior in Organization | 3 | 0 | 3 | BA 1 |
| RES/TW | Methods of Research and Technical Writing | 2 | 0 | 3 | ENG 3 |
| LAW 1 | Law on Obligations and Contracts | 3 | 0 | 3 | |
| MATH 113 | Quantitative Techniques in Business | 3 | 0 | 3 | MATH 101 |
| TOTAL | 24 | 0 | 24 |
Second Term
| Abbreviation | Description | Lec. Hrs. | Lab. Hrs. | Units | Pre-Requisites |
| ACC 4 | Financial Accounting and Reporting II | 6 | 0 | 6 | ACC 3 |
| ACC 6 | Management Accounting | 6 | 0 | 6 | ACCT 4A&B |
| BA 12A | Production and Operations Management | 3 | 0 | 3 | BA 1 |
| ECO 3 | Macroeconomics Theory and Practice | 3 | 0 | 3 | ELCT |
| FIN 1 | Financial Management I | 3 | 0 | 3 | BA 4C |
| LAW 2 | Law on Partnership and Corporation | 3 | 0 | 3 | LAW 1 |
| COMP 3 | Information Technology Concept and Systems Analysis and Design Development | 2 | 3 | 3 | COMP 2 |
| TOTAL | 26 | 3 | 27 |
FOURTH YEAR (2 TERMS)
First Term
| Abbreviation | Description | Lec. Hrs. | Lab. Hrs. | Units | Pre-Requisites |
| ACC 5 | Financial Accounting and Reporting III | 3 | 0 | 6 | ACC 4 |
| ACC 14 | Current Issues and Developments in Accounting | 3 | 0 | 3 | ACC 4 |
| BA 15 | Business Policy and Strategy | 3 | 0 | 3 | BA 12A, BA 5, BA 7 |
| BUS 9 | Business Ethics and Corporate Social Responsibility | 3 | 0 | 3 | BA 7 |
| FIN 2 | Financial Management II | FIN 1 | |||
| LAW 5 | Sales, Agency, Credit Transactions, and Labor Laws | 3 | 0 | 3 | LAW 1 |
| SCL 9 | Marriage and Family | 3 | 0 | 3 | PHL 5, THY 1, THY 2 |
| TAX 1 | Principles of Income Taxation | 3 | 0 | 3 | ACCT 1A&B, ELCT |
| TOTAL | 24 | 0 | 24 |
Second Term
| Abbreviation | Description | Lec. Hrs. | Lab. Hrs. | Units | Pre-Requisites |
| ACC 8 | Advanced Financial Accounting and Reporting I | 6 | 0 | 6 | ACC 5 |
| ACC 10 | Assurance Principles, Professional Ethics, and Good Governance | 6 | 0 | 6 | ACC 14, ACC 5 |
| COMP 4 | Accounting Information Systems | 2 | 3 | 3 | ACC 6 |
| LAW 6 | Law on Negotiable Instruments and Other Commercial Laws | 3 | 0 | 3 | LAW 1 |
| TAX 2 | Transfer and Business Taxes | 3 | 0 | 3 | TAX 1 |
| THESIS 1 | Thesis Writing | 2 | 0 | 0 | RES/TW |
| TOTAL | 22 | 3 | 23 |
FIFTH YEAR (2 TERMS)
First Term
| Abbreviation | Description | Lec. Hrs. | Lab. Hrs. | Units | Pre-Requisites |
| ACC 7 | Management Consultancy | 3 | 0 | 3 | ACC 6 |
| ACC 9 | Advanced Financial Accounting and Reporting II | 3 | 0 | 3 | ACC 5 |
| ACC 11 | Applied Auditing | 6 | 0 | 6 | ACC 10 |
| ACC 12 | Theory of Accounts | 3 | 0 | 3 | ACC 14, ACC 8 |
| COMP 5 | Computer Audit | 3 | 0 | 3 | COMP 4, ACC 10 |
| LAW 7 | Special Topics in Regulatory Framework for Business Transactions | 2 | 0 | 2 | LAW 1 |
| SYN | Synthesis | 1 | 0 | 1 | ACC 6, ACC 8, BA 15 |
| TAX 3 | Special Topics in Taxation | 2 | 0 | 2 | TAX 2 |
| THESIS 2 | Thesis Defense | 1 | 0 | 1 | THESIS 1 |
| TOTAL | 24 | 0 | 24 |
Second Term
| Abbreviation | Description | Lec. Hrs. | Lab. Hrs. | Units | Pre-Requisites |
| IAC 11 | Integrated Review in Financial Accounting and Reporting | 6 | 0 | 6 | ACC 12 |
| IAC 12 | Integrated Review in Assurance Principles, Professional Ethics, and Good Governance | 3 | 0 | 3 | ACC 10, COMP 5 |
| IAC 13 | Integrated Review in Practical Auditing | 3 | 0 | 3 | ACC 11 |
| IAC 14 | Integrated Review in Management Accounting | 3 | 0 | 3 | ACC 7 |
| IAC 15 | Integrated Review in Advanced Financial Accounting and Cost Accounting | 3 | 0 | 3 | ACC 8, ACC 9, ACCT 4A&B |
| IAC 16 | Integrated Review in Business Law | 3 | 0 | 3 | LAW 2, LAW 5, LAW 6, LAW 7 |
| IAC 17 | Integrated Review in Taxation | 3 | 0 | 3 | TAX 3 |
| TOTAL | 21 | 0 | 21 |
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University of Santo Tomas
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