Programs
Bachelor of Science in Accountancy
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.
Program prospectus
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.
Admission Requirements
Incoming first-year students, including transferees from outside the ²ÝÝ®ÊÓƵ¹ÙÍø system, must satisfy the following to be admitted into the program:
- SASE/CET score requirement as determined by each campus;
- Pass the system qualifying examination.
Shiftees and transferees from other ²ÝÝ®ÊÓƵ¹ÙÍø campuses must satisfy the entry grade requirement and pass the qualifying examination to allow admission. No student with failing grades, uncompleted INC, or dropped in all other courses shall be admitted in the program.
Entry grade requirement for:
Shifters:
- at least 1.50 grade in all basic English and Mathematics courses or 2.25 in all advanced English and Mathematics courses;
- CGPA of at least 2.25.
Transferees enrolled in the BSA program in prior school:
- at least 1.75 grade in all basic English and Mathematics courses;
- CGPA of at least 2.25.
Transferees enrolled in program other than BSA:
- at least 1.50 grade in all basic English and Mathematics courses or 2.00 in all advanced English and Mathematics courses;
- CGPA of at least 2.00.
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.
Fees and other payments
Fees shall be based on existing law. Courses in the Enhancement Program are assessed at P750.00 per course. All students enrolled in the Accounting Internship course will be charged P1,200.00 Practicum/Internship Fee.
