Bachelor of Science in Accountancy (4 years)

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.

Program Curriculum (New)

Effectivity: A.Y. 2018-2019

This curriculum may have some changes once upon the availability of new guidelines.

Program Schedule
First Term Second Term Special Term
First Year / / none
Second Year / / none
Third Year / / none
Fourth Year / / none
First Year (2 Terms)

First Term

Abbreviation Description Lec. Hrs. Lab. Hrs. Units Pre-Requisites
CA 5101 Financial Accounting and Reporting 6 0 6
CA 5102 Managerial Economics 3 0 3
CA 5103 Management Science 3 0 3
FIL 1 Filipino 1 3 0 3
MATH_MW Mathematics in the Modern World 3 0 3
NSTP 1 NSTP 1 0 0 3
PE 1 PATH-PE 1 2 0 2
READ_PH Readings in Philippine History 3 0 3
THY 1 Christian Vision of the Human Person 3 0 3
UND_SELF Understanding the Self 3 0 3
TOTAL 29 0 32

 

Second Term

Abbreviation Description Lec. Hrs. Lab. Hrs. Units Pre-Requisites
ART_APP Art Appreciation 3 0 3
CA 5104 Operations Management and Total Quality Management 3 0 3
CA 5105 Intermediate Accounting 1 3 0 3
CA 5106 Conceptual Framework and Accounting Standards 3 0 3
CA 5107 Cost Accounting and Control 3 0 3
FIL 2 Filipino 2 3 0 3
NSTP 2 NSTP 2 0 0 3
PE 2 PATH-PE 2 2 0 2
PURPCOM Purposive Communication 3 0 3
SCITECHS Science, Technology, and Society 3 0 3
THY 2 Christian Vision of Marriage and Family 3 0 3
TOTAL 29 0 32

 

Second Year (2 Terms)

First Term

Abbreviation Description Lec. Hrs. Lab. Hrs. Units Pre-Requisites
CA 5108 Economic Development 3 0 3
CA 5109 Income Taxation 3 0 3
CA 51010 Intermediate Accounting 2 3 0 3
CA 51011 Law on Obligations and Contracts 3 0 3
CA 51012 Financial Management 3 0 3
CA 51013 Information Technology Applications Tools in Business 3 0 3
CA 51014 Strategic Cost Management 3 0 3
CONTEM_W The Contemporary World 3 0 3
PE 3 PATH-PE 3 2 0 2
THY 3 Christian Vision of the Church in the Society 3 0 3
TOTAL 29 0 29

 

Second Term

Abbreviation Description Lec. Hrs. Lab. Hrs. Units Pre-Requisites
CA 51015 Business Tax 3 0 3
CA 51016 Intermediate Accounting 3 3 0 3
CA 51017 Business Laws and Regulations 3 0 3
CA 51018 Statistical Analysis with Software Application 3 0 3
CA 51019 Accounting Information System 3 3 4
ETHICS Ethics 3 0 3
LIT 1 Literature 1 3 0 3
LIWORIZ Life and Works of Rizal 3 0 3
PE 4 PATH-PE 4 2 0 2
THY 4 Living the Christian Vision in the Contemporary World 3 0 3
TOTAL 29 3 30

 

Third Year (2 Terms)

First Term

Abbreviation Description Lec. Hrs. Lab. Hrs. Units Pre-Requisites
ACC 5111 Auditing and Assurance Principles 3 0 3
ACC 5112 Auditing and Assurance Principles: Concepts and Applications 1 3 0 3
CA 51020 International Business and Trade 3 0 3
CA 51021 Financial Markets 3 0 3
CA 51022 Governance, Business Ethics, Risk Management, and Internal Control 3 0 3
CA 51023 Accounting Research Methods 3 0 3
CA 51024 Accounting for Business Combinations 3 0 3
CA 51025 Regulatory Framework and Legal Issues in Business 3 0 3
ELE 1 Professional Elective 1 3 0 3
TOTAL 27 0 27

 

Second Term

Abbreviation Description Lec. Hrs. Lab. Hrs. Units Pre-Requisites
ACC 5113 Accounting Internship 6 0 6
ACC 5114 Accounting Research 3 0 3
ACC 5115 Intermediate Financial Reporting 3 0 3
TOTAL 12 0 12
Fourth Year (2 Terms)

First Term

Abbreviation Description Lec. Hrs. Lab. Hrs. Units Pre-Requisites
ACC 5116 Accounting for Special Transactions 3 0 3
ACC 5117 Auditing and Assurance: Concepts and Applications 2 3 0 3
ACC 5118 Auditing and Assurance: Specialized Industries 3 0 3
ACC 5119 Auditing in a CIS Environment 3 0 3
CA 51026 Strategic Management 3 0 3
CA 51027 Accounting for Government and Non-Profit Organizations 3 0 3
CA 51028 Strategic Business Analysis 3 0 3
ELE 2 Professional Elective 2 3 0 3
ELE 3 Professional Elective 3 3 0 3
TOTAL 27 0 27

 

Second Term

Abbreviation Description Lec. Hrs. Lab. Hrs. Units Pre-Requisites
ACC 51110 Integrated Review in Financial Accounting and Reporting 6 0 6
ACC 51111 Integrated Review in Special Topics Financial Accounting and Reporting 3 0 3
ACC 51112 Integrated Review in Strategic Cost and Financial Management 3 0 3
ACC 51113 Integrated Review in Auditing and Assurance 3 0 3
ACC 51114 Integrated Review in Business Law and Regulatory Framework 3 0 3
ACC 51115 Integrated Review in Taxation 3 0 3
ELE 4 Professional Elective 4 3 0 3
TOTAL 24 0 24

 

Program Curriculum (Old)

Effectivity: 2016-2017 until the Freshmen Cohort of A.Y. 2017-2018

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

 

Program Structure

Classification of Courses Government-Mandated UST
General Education 51 57
Basic Business Core 42 42
Professional Courses
      Business Education 21 21
      Information Technology 9 9
      Accounting, Law, and Finance 73 103
      Theology 0 12
TOTAL 196 244

Career Opportunities

Certified Public Accountants in the fields of public practice, commerce, industry, and the academe

Identity

Thomasian Graduate Attributes

Thomasian Graduate Attributes

The University of Santo Tomas, in pursuit of truth, guided by reason and illumined by faith, dedicates herself to the generation, advancement and transmission of knowledge to form competent and compassionate professionals committed to the service of the Church, the nation, and the global community.

I am a Thomasian. I carry the SEAL of Thomasian education. I am a Servant leader, an Effective communicator and collaborator, an Analytical and creative thinker, and a Lifelong learner. With Christ at the center of my formation as a Thomasian, I am expected to demonstrate the following Thomasian Graduate Attributes (ThoGAs):

SERVANT LEADER

— Show leadership abilities to promote advocacies for life, freedom, justice, and solidarity in the service of the family, the local and global communities, the Church and the environment.

— Implement relevant projects and activities that speak of Christian compassion to the poor and the marginalized in order to raise their quality of life

— Show respect for the human person, regardless of race, religion, age, and gender

EFFECTIVE COMMUNICATOR AND COLLABORATOR

— Express myself clearly, correctly, and confidently in various environments, contexts, and technologies of human interaction

— Work productively with individuals or groups from diverse cultures and demographics

— Show profound respect for individual differences and/or uniqueness as members of God’s creation

ANALYTICAL AND CREATIVE THINKER

— Show judiciousness and resourcefulness in making personal and professional decisions

— Engage in research undertakings that respond to societal issues

— Express personal and professional insights through an ethical and evidence-based approach

LIFELONG LEARNER

— Engage in reflective practice to ensure disciplinal relevance and professional development

— Exhibit preparedness and interest for continuous upgrading of competencies required by the profession or area of specialization

— Manifest fidelity to the teachings of Christ, mediated by the Catholic Church, in the continuous deepening of faith and spirituality in dealing with new life situations and challenges

Accountancy Graduate Attributes

Accountancy Graduate Attributes

The graduates from the UST-AMV College of Accountancy are characterized by:

— professional competence (in-depth and extensive knowledge in accounting and finance with the ability to conduct research and use results in formulating decisions in response to current problems and new opportunities);

— ability to think critically to develop powers of analysis, application, evaluation, synthesis and creation of new knowledge;

— ability to communicate effectively;

— capacity to work independently and as part of a team;

— willingness to accept social and civic responsibilities and uphold high ethical standards; and

— moral integrity observed in one’s respect for laws and regulations, compliance with professional standards, and commitment to the core values of the University and teachings of the Church.

Philosophy

The UST AMV College of Accountancy (“the college”) believes that the “learners of today are the leaders of tomorrow”. Therefore, teaching and learning is expected to produce competent, compassionate and committed Thomasian accountants.

Competence: Developing Mental Agility

Learning best happens when learners construct their own knowledge. Facilitators must therefore equip the learners with essential concepts and theories for problem solving. Furthermore, facilitators (faculty members) should carefully scaffold the problem solving process through the learner’s application of frameworks, theories and concepts. Thomasian accountants are expected to select, apply and reflect on existing theories in analyzing the most pressing accounting issues.

Compassion: Inculcating Our Christian Identity

Tracing to its Christian roots, the college believes that all learning is incomplete without its social dimension. Learning in the college, therefore, should encompass the ethical and social dimensions of business, finance and accounting. Furthermore, Thomasian accountants are expected to be reflective of their own decisions, taking into consideration all stakeholders involved.

Commitment: Life-long Learning, Life-long Leading

The college fosters a learning environment where learners are expected to be fully dedicated and committed to their own learning. Rather than giving them answers, leading learners into a feasible solution enables them to take full ownership of their own learning. As accounting practice constantly evolves, Thomasian accountants are expected to simultaneously learn and lead in their respective fields.

Teaching and learning in the college develops learners into well-rounded professionals where a healthy balance of competence, compassion and commitment will enable them to lead lives of integrity as professional accountants and nation builders.

Objectives

The Bachelor of Science in Accountancy of the UST-AMV College of Accountancy aims to develop in each student a holistic personality that will prepare him/her for the pursuit of a rewarding career in the practice of accountancy and living a harmonious family life. To achieve this, the BS Accountancy program aims to:

— develop in its students effective communication, technological, interpersonal, and teamwork skills;

— develop in its students critical thinking necessary for personal decision-making, resolving complex business cases, and formulating business decisions;

  • inculcate the value of ethics and social responsibility;
  • provide students with high degree of competence in the application of the International Financial Reporting Standards, International Standards in Auditing, National Internal Revenue Code, Accountancy Law, code of ethics, and other regulatory frameworks applicable to different types of business and other enterprises for them to pass the CPA Licensure Examination and other international accounting certification examinations; and
  • develop students’ motivation for life-long learning and pursuit of higher degree programs.
Program Intended Learning Outcomes

The program aims to produce graduates of the Bachelor of Science in Accountancy who will be able to:

— effectively communicate orally and in writing;

— work well with others, lead groups, and initiate or participate in activities in accordance with professional, social, and ethical responsibility, while preserving and promoting historical and cultural heritage;

— demonstrate working knowledge in the areas of accounting, taxation, business, auditing, and accounting and business research;

— employ technology and appropriate decision tools to present and analyse financial and non-financial information, prepare reports and make decisions;

— participate in development activities and in generation of new knowledge in response to the needs of the communities and society; and

— demonstrate commitment to the core values of the University and the teachings of the Church.

Becoming Part of the Program

Application Period: July to December of each year

Application Website

Release of Results: January 28 of the following year

Application

Thomasian Graduate Attributes

The University of Santo Tomas, in pursuit of truth, guided by reason and illumined by faith, dedicates herself to the generation, advancement and transmission of knowledge to form competent and compassionate professionals committed to the service of the Church, the nation, and the global community.

I am a Thomasian. I carry the SEAL of Thomasian education. I am a Servant leader, an Effective communicator and collaborator, an Analytical and creative thinker, and a Lifelong learner. With Christ at the center of my formation as a Thomasian, I am expected to demonstrate the following Thomasian Graduate Attributes (ThoGAs):

SERVANT LEADER

— Show leadership abilities to promote advocacies for life, freedom, justice, and solidarity in the service of the family, the local and global communities, the Church and the environment.

— Implement relevant projects and activities that speak of Christian compassion to the poor and the marginalized in order to raise their quality of life

— Show respect for the human person, regardless of race, religion, age, and gender

EFFECTIVE COMMUNICATOR AND COLLABORATOR

— Express myself clearly, correctly, and confidently in various environments, contexts, and technologies of human interaction

— Work productively with individuals or groups from diverse cultures and demographics

— Show profound respect for individual differences and/or uniqueness as members of God’s creation

ANALYTICAL AND CREATIVE THINKER

— Show judiciousness and resourcefulness in making personal and professional decisions

— Engage in research undertakings that respond to societal issues

— Express personal and professional insights through an ethical and evidence-based approach

LIFELONG LEARNER

— Engage in reflective practice to ensure disciplinal relevance and professional development

— Exhibit preparedness and interest for continuous upgrading of competencies required by the profession or area of specialization

— Manifest fidelity to the teachings of Christ, mediated by the Catholic Church, in the continuous deepening of faith and spirituality in dealing with new life situations and challenges

Fees

Go to THIS PAGE and look for the “College of Accountancy” tab for the tuition fees.

Program Recognitions

2016-2021

 

Level III 1st Re-accreditation, awarded by the Philippine Association of Colleges and Universities Commission on Accreditation (April 2016 – April 2019)