Bachelor of Science in Accountancy (4 years)
Bachelor of Science in Accountancy (4 years)
Offered by the UST-Alfredo M. Velayo College of Accountancy
Description
The program Bachelor of Science in Accountancy (BSA) meets the minimum requirements under CHED Memorandum Order (CMO) Number 27, Series of 2017, entitled “Revised Policies, Standards and Guidelines for the Bachelor of Science in Accountancy,” and complies with the most recent competency framework of the International Education Standards (IES) issued by the International Federation of Accountants (IFAC). The graduates of this program shall be categorized as belonging to Level 6 of the Philippine Qualifications Framework and ASEAN Qualifications Framework and shall qualify to take the Certified Public Accountant (CPA) Licensure Examination given by the Professional Regulations Commission, as well as assessments leading to certifications in Accountancy by global professional Accountancy organizations.
As described in the CMO, Accounting professionals are involved in providing assurance and audit services for statutory financial reporting; tax-related services; management advisory services, specifically partnering in management decision-making, devising planning, and performance and control systems; and providing expertise in financial reporting and control to assist various stakeholders in making decisions.
The goal of the BSA Program is to produce competent and ethical public accounting professionals who possess the knowledge, skills, and attitudes that will enable them to continue to learn and adapt to change throughout their professional lives. The following table lists the sets of knowledge, skills, and attitudes expected to be developed in the learners:
Knowledge
- Business concepts, processes, and procedures
- Accounting functions and reporting frameworks
- Auditing standards and procedures
- Information and communication technology
- Regulatory framework
- Catholic, Christian, and ethical teachings
Skills
- Presentation skills
- Social skills and cross-cultural skills
- Information and Communication Technology Skills
- Accounting skills
- Leadership and collaboration
- Critical thinking and problem solving skills
- Documentation and report writing skills
- Life-long learning skills
- Reporting skills (financial, management and tax)
Attitudes
- Flexibility and adaptability
- Initiative, pro-activeness and productivity
- Accountability
- Leadership, professionalism and civic responsibility
- Environmental and global awareness
- Empathy, prudence and temperance
- Professional Skepticism
- Risk orientation and mindset
- Resilience
Identity
Becoming Part of the Program
Identity
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 oneself 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 excellence 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.
- Engage in community-based development programs that promote economic well-being, professional values, and business ethics
- Apply good corporate citizenship, social responsibility, and ethical principles in performing the functions of an accounting professional
- Conduct accounting, assurance, and other related engagements individually and as a team
- Present financial and other reports, results, analyses, and recommended decisions with the use of communication and information technology
- Recommend solutions to social and business issues and problems using knowledge and technical proficiency in accounting, financial reporting, taxation, and information technology
- Apply and, if applicable, formulate accounting and tax policies in accordance with financial reporting standards and regulatory frameworks
- Conduct research and present results for the improvement of accounting and business practices, as well as quality of life in the community
- Engage in personal and professional development and education through further professional studies, work experience, certifications, and conduct of research
- Apply Christian teachings and ethical principles in one’s leading professional and personal life
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.
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.
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.
Becoming Part of the Program
Application Period: July to December of each year
Release of Results: January 28 of the following year
Go to THIS PAGE and look for the “College of Accountancy” tab for the tuition fees.
Student Performance Contract (.pdf)
Career Opportunities
Career Opportunities
The Bachelor of Science in Accountancy aims to prepare its learners to pursue rewarding careers in challenging and evolving work environments.
Entry-Level Positions
- Associate auditor
- Junior analyst
- Consulting staff
- Bookkeeper
- Cost analyst
- Investment analyst
- Credit analyst
- Budget analyst
- Cost accountant
- Staff accountant
- Revenue officer
- Audit examiner
- Junior instructor
Middle-Level Positions
- Senior Associate auditor
- Audit Manager
- Senior Consulting manager
- Financial advisory manager
- Senior Loan officer
- Director
- Controller
- State accounting examiner
- Internal audit manager
- Fraud auditor
- Financial Services Manager
- Senior budget officer
- Department chair
- National Bureau of Investigation (NBI) Agent
Higher-Level Positions
- Partner
- Consultant
- Financial adviser
- Chief financial officer
- Chief information officer
- Government national treasurer
- Vice-President for Finance
- Commission on Audit / Bureau of Internal Revenue Commissioner
- Dean
- Vice-President for Academic Affairs
- NBI Director
- President / Chairman of the Board of Trustees
Student Experience and Support
Student Experience and Support
The University of Santo Tomas provides student services that cater to academic, spiritual, and wellness concerns of students. These support units are found in the different parts of the campus and can be accessed by Thomasians. When the University shifted to distance learning, the services also transitioned to online services to continue addressing the needs of Thomasians.
Program Curriculum
Program Curriculum
Effectivity: A.Y. 2021-2022
This curriculum may have some changes upon the availability of new guidelines.
Year | First Term (August – December) | Second Term (January – May) | Special Term (June – July) |
1 | / | / | none |
2 | / | / | none |
3 | / | / | none |
4 | / | / | none |
UST | CHEd | |
General Education | 36 | 36 |
Theology | 12 | – |
NSTP | 6 | 6 |
PE | 8 | 8 |
Common Business and Management Courses | 6 | 6 |
Core Accounting Education Courses | 85 | 81 |
Cognates / Major / Professional Courses | 60 | 36 |
TOTAL | 213 | 173 |
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 | |
GE ELECI | Elective I | 3 | 0 | 3 | |
MATH_MW | Mathematics in the Modern World | 3 | 0 | 3 | |
NSTP 1 | National Service Training Program 1 | 0 | 3 | 3 | |
PATH-FIT | Physical Activities Towards Health and Fitness in Dance | 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 | 3 | 32 |
Second Term
Abbreviation | Description | Lec. Hrs. | Lab. Hrs. | Units | Pre-Requisites |
CA 5104 | Operations Management and Total Quality Management | 3 | 0 | 3 | CA 5103 |
CA 5105 | Intermediate Accounting 1 | 3 | 0 | 3 | CA 5101 |
CA 5106 | Conceptual Framework and Accounting Standards | 3 | 0 | 3 | CA 5101 |
CA 5107 | Cost Accounting and Control | 3 | 0 | 3 | CA 5101 |
CA 5108 | Economic Development | 3 | 0 | 3 | |
GE ELECI | Elective II | 3 | 0 | 3 | |
NSTP 2 | National Service Training Program 2 | 0 | 3 | 3 | NSTP 1 |
PATH-FIT | Human Enhancement | 2 | 0 | 2 | |
PURPCOM | Purposive Communication | 3 | 0 | 3 | |
STS | Science, Technology, and Society | 3 | 0 | 3 | |
THY 2 | Christian Vision of Marriage and Family | 3 | 0 | 3 | THY 1 |
TOTAL | 29 | 3 | 32 |
First Term
Abbreviation |
Description |
Lec. Hrs. |
Lab. Hrs. |
Units |
Pre-Requisites |
ART_APP |
Art Appreciation |
3 |
0 |
3 |
|
CA 51010 |
Intermediate Accounting 2 |
3 |
0 |
3 |
CA 5101 |
CA 51011 |
Law on Obligations and Contracts |
3 |
0 |
3 |
|
CA 51012 |
Financial Management |
3 |
0 |
3 |
CA 5106 |
CA 51013 |
Information Technology Applications Tools in Business |
3 |
0 |
3 |
CA 5101, CA 5103 |
CA 51014 |
Strategic Cost Management |
3 |
0 |
3 |
CA 5107 |
ETHICS |
Ethics |
3 |
0 |
3 |
|
FIL |
Panimulang Pagsasalin |
3 |
0 |
3 |
|
PATH-FIT |
Physical Activities Towards Health and Fitness in Sports |
2 |
0 |
2 |
|
THY 3 |
Christian Vision of the Church in the Society |
3 |
0 |
3 |
THY 1, THY 2 |
TOTAL |
29 |
0 |
29 |
Second Term
Abbreviation |
Description |
Lec. Hrs. |
Lab. Hrs. |
Units |
Pre-Requisites |
CA 5109 |
Income Taxation |
3 |
0 |
3 |
CA 5101 |
CA 51016 |
Intermediate Accounting 3 |
3 |
0 |
3 |
CA 51010 |
CA 51017 |
Business Laws and Regulations |
3 |
0 |
3 |
CA 51011 |
CA 51018 |
Statistical Analysis with Software Application |
3 |
0 |
3 |
CA 51013 |
CA 51019 |
Accounting Information System |
3 |
1 |
4 |
CA 51013 |
CONTEM_W |
The Contemporary World |
3 |
0 |
3 |
|
GE ELECIII |
Elective III |
3 |
0 |
3 |
|
LIWORIZ |
Life and Works of Rizal |
3 |
0 |
3 |
|
PATH-FIT |
Fitness Exercises for Specific Sports |
2 |
0 |
2 |
|
THY 4 |
Living the Christian Vision in the Contemporary World |
3 |
0 |
3 |
THY 1, THY 2, THY 3 |
TOTAL |
29 |
1 |
30 |
Classifying Process (See the UST-AMV College of Accountancy Student Handbook)
First Term
Abbreviation |
Description |
Lec. Hrs. |
Lab. Hrs. |
Units |
Pre-Requisites |
ACC 5111 |
Auditing and Assurance Principles |
3 |
0 |
3 |
CA 51016 |
ACC 5112 |
Auditing and Assurance Principles: Concepts and Applications 1 |
3 |
0 |
3 |
CA 51016 |
CA 51015 |
Business Tax |
3 |
0 |
3 |
CA 5109 |
CA 51020 |
International Business and Trade |
3 |
0 |
3 |
CA 5108 |
CA 51021 |
Financial Markets |
3 |
0 |
3 |
CA 51012 |
CA 51022 |
Governance, Business Ethics, Risk Management, and Internal Control |
3 |
0 |
3 |
CA 51011, ETHICS, THY 4 |
CA 51023 |
Accounting Research Methods |
3 |
0 |
3 |
CA 51016, CA 51018 |
CA 51024 |
Accounting for Business Combinations |
3 |
0 |
3 |
CA 51016, CA 5106 |
CA 51025 |
Regulatory Framework and Legal Issues in Business |
3 |
0 |
3 |
CA 51011 |
CA 51030 |
Intermediate Accountin 4 |
3 |
0 |
3 |
CA 51016 |
TOTAL |
30 |
0 |
30 |
Second Term
Abbreviation |
Description |
Lec. Hrs. |
Lab. Hrs. |
Units |
Pre-Requisites |
ACC 5113 |
Accounting Internship |
0 |
6 |
6 |
ACC 5111, ACC 5112 |
ACC 5114 |
Accounting Research |
3 |
0 |
3 |
ACC 5111, CA 51023 |
ACC 5115 |
Intermediate Financial Reporting |
3 |
0 |
3 |
CA 51030 |
TOTAL |
6 |
6 |
12 |
First Term
Abbreviation |
Description |
Lec. Hrs. |
Lab. Hrs. |
Units |
Pre-Requisites |
ACC 5116 |
Accounting for Special Transactions |
3 |
0 |
3 |
CA 51015 |
ACC 5117 |
Auditing and Assurance: Concepts and Applications 2 |
3 |
0 |
3 |
ACC 5111, ACC 5112 |
ACC 5118 |
Auditing and Assurance: Specialized Industries |
3 |
0 |
3 |
ACC 5111, ACC 5112 |
ACC 5119 |
Auditing in a CIS Environment |
3 |
0 |
3 |
ACC 5111, CA 51019 |
CA 51026 |
Strategic Management |
3 |
0 |
3 |
CA 51022 |
CA 51027 |
Accounting for Government and Non-Profit Organizations |
3 |
0 |
3 |
CA 51030 |
CA 51028 |
Strategic Business Analysis |
3 |
0 |
3 |
CA 51022 |
ELE 1 |
Professional Elective 1 |
3 |
0 |
3 |
CA 51016, CA 51017, CA 51018, CA 51019 |
ELE 2 |
Professional Elective 2 |
3 |
0 |
3 |
CA 51016, CA 51017, CA 51018, CA 51019 |
ELE 3 |
Professional Elective 3 |
3 |
0 |
3 |
CA 51016, CA 51017, CA 51018, CA 51019 |
TOTAL |
30 |
0 |
30 |
Second Term
Abbreviation |
Description |
Lec. Hrs. |
Lab. Hrs. |
Units |
Pre-Requisites |
ACC 51110 |
Integrated Review in Financial Accounting and Reporting |
6 |
0 |
6 |
ACC 5115 |
ACC 51111 |
Integrated Review in Special Topics Financial Accounting and Reporting |
3 |
0 |
3 |
ACC 5116, CA 51024, CA 51027 |
ACC 51112 |
Integrated Review in Strategic Cost and Financial Management |
3 |
0 |
3 |
CA 51014, CA 51021 |
ACC 51113 |
Integrated Review in Auditing and Assurance |
3 |
0 |
3 |
ACC 5117, ACC 5118, ACC 5119 |
ACC 51114 |
Integrated Review in Business Law and Regulatory Framework |
3 |
0 |
3 |
CA 51017, CA 51025 |
ACC 51115 |
Integrated Review in Taxation |
3 |
0 |
3 |
CA 51015 |
ELE 4 |
Professional Elective 4 |
3 |
0 |
3 |
CA 51016, CA 51017, CA 51018, CA 51019 |
TOTAL |
24 |
0 |
24 |
Effectivity: A.Y. 2019-2020
This curriculum may have some changes upon the availability of new guidelines.
Year | First Term (August – December) | Second Term (January – May) | Special Term (June – July) |
1 | / | / | none |
2 | / | / | none |
3 | / | / | none |
4 | / | / | none |
UST | CHEd | |
General Education | 36 | 36 |
Theology | 12 | – |
NSTP | 6 | 6 |
PE | 8 | 8 |
Common Business and Management Courses | 6 | 6 |
Core Accounting Education Courses | 85 | 81 |
Cognates / Major / Professional Courses | 60 | 36 |
TOTAL | 213 | 173 |
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 | Kontektuwalisadong Komunikasyon sa Filipino | 3 | 0 | 3 | |
MATH_MW | Mathematics in the Modern World | 3 | 0 | 3 | |
NSTP 1 | National Service Training Program 1 | 0 | 3 | 3 | |
PATH-FIT | Physical Activities Towards Health and Fitness in Dance | 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 | 3 | 32 |
Second Term
Abbreviation | Description | Lec. Hrs. | Lab. Hrs. | Units | Pre-Requisites |
CA 5104 | Operations Management and Total Quality Management | 3 | 0 | 3 | CA 5103 |
CA 5105 | Intermediate Accounting 1 | 3 | 0 | 3 | CA 5101 |
CA 5106 | Conceptual Framework and Accounting Standards | 3 | 0 | 3 | CA 5101 |
CA 5107 | Cost Accounting and Control | 3 | 0 | 3 | CA 5101 |
CA 5108 | Economic Development | 3 | 0 | 3 | |
FIL 2 | Panimulang Pagsasalin | 3 | 0 | 3 | FIL 1 |
NSTP 2 | National Service Training Program 2 | 0 | 3 | 3 | NSTP 1 |
PATH-FIT | Human Enhancement | 2 | 0 | 2 | |
PURPCOM | Purposive Communication | 3 | 0 | 3 | |
STS | Science, Technology, and Society | 3 | 0 | 3 | |
THY 2 | Christian Vision of Marriage and Family | 3 | 0 | 3 | THY 1 |
TOTAL | 29 | 3 | 32 |
First Term
Abbreviation |
Description |
Lec. Hrs. |
Lab. Hrs. |
Units |
Pre-Requisites |
ART_APP |
Art Appreciation |
3 |
0 |
3 |
|
CA 5109 |
Income Taxation |
3 |
0 |
3 |
CA 5101 |
CA 51010 |
Intermediate Accounting 2 |
3 |
0 |
3 |
CA 5101 |
CA 51011 |
Law on Obligations and Contracts |
3 |
0 |
3 |
|
CA 51012 |
Financial Management |
3 |
0 |
3 |
CA 5106 |
CA 51013 |
Information Technology Applications Tools in Business |
3 |
0 |
3 |
CA 5101, CA 5103 |
CA 51014 |
Strategic Cost Management |
3 |
0 |
3 |
CA 5107 |
ETHICS |
Ethics |
3 |
0 |
3 |
|
PATH-FIT |
Physical Activities Towards Health and Fitness in Sports |
2 |
0 |
2 |
|
THY 3 |
Christian Vision of the Church in the Society |
3 |
0 |
3 |
THY 1, THY 2 |
TOTAL |
29 |
0 |
29 |
Second Term
Abbreviation |
Description |
Lec. Hrs. |
Lab. Hrs. |
Units |
Pre-Requisites |
CA 51015 |
Business Taxation |
3 |
0 |
3 |
CA 5109 |
CA 51016 |
Intermediate Accounting 3 |
3 |
0 |
3 |
CA 51010 |
CA 51017 |
Business Laws and Regulations |
3 |
0 |
3 |
CA 51011 |
CA 51018 |
Statistical Analysis with Software Application |
3 |
0 |
3 |
CA 51013 |
CA 51019 |
Accounting Information System |
3 |
1 |
4 |
CA 51013 |
CONTEM_W |
The Contemporary World |
3 |
0 |
3 |
|
LIT 1 |
The Great Works |
3 |
0 |
3 |
|
LIWORIZ |
Life and Works of Rizal |
3 |
0 |
3 |
|
PATH-FIT |
Fitness Exercises for Specific Sports |
2 |
0 |
2 |
|
THY 4 |
Living the Christian Vision in the Contemporary World |
3 |
0 |
3 |
THY 1, THY 2, THY 3 |
TOTAL |
29 |
1 |
30 |
Classifying Process (See the UST-AMV College of Accountancy Student Handbook)
First Term
Abbreviation | Description | Lec. Hrs. | Lab. Hrs. | Units | Pre-Requisites |
ACC 5111 | Auditing and Assurance Principles | 3 | 0 | 3 | CA 51016 |
ACC 5112 | Auditing and Assurance Principles: Concepts and Applications 1 | 3 | 0 | 3 | CA 51016 |
CA 51020 | International Business and Trade | 3 | 0 | 3 | CA 5108 |
CA 51021 | Financial Markets | 3 | 0 | 3 | CA 51012 |
CA 51022 | Governance, Business Ethics, Risk Management, and Internal Control | 3 | 0 | 3 | CA 51011, ETHICS, THY 4 |
CA 51023 | Accounting Research Methods | 3 | 0 | 3 | CA 51016, CA 51018 |
CA 51024 | Accounting for Business Combinations | 3 | 0 | 3 | CA 51016, CA 5106 |
CA 51025 | Regulatory Framework and Legal Issues in Business | 3 | 0 | 3 | CA 51011 |
ELE 1 | Professional Elective 1 | 3 | 0 | 3 | CA 51016, CA 51017, CA 51018, CA 51019 |
TOTAL | 27 | 0 | 27 |
Second Term
Abbreviation | Description | Lec. Hrs. | Lab. Hrs. | Units | Pre-Requisites |
ACC 5113 | Accounting Internship | 0 | 6 | 6 | ACC 5111, ACC 5112 |
ACC 5114 | Accounting Research | 3 | 0 | 3 | ACC 5111, CA 51023 |
ACC 5115 | Intermediate Financial Reporting | 3 | 0 | 3 | CA 51016 |
TOTAL | 6 | 6 | 12 |
First Term
Abbreviation | Description | Lec. Hrs. | Lab. Hrs. | Units | Pre-Requisites |
ACC 5116 | Accounting for Special Transactions | 3 | 0 | 3 | CA 51015 |
ACC 5117 | Auditing and Assurance: Concepts and Applications 2 | 3 | 0 | 3 | ACC 5111, ACC 5112 |
ACC 5118 | Auditing and Assurance: Specialized Industries | 3 | 0 | 3 | ACC 5111, ACC 5112 |
ACC 5119 | Auditing in a CIS Environment | 3 | 0 | 3 | ACC 5111, CA 51019 |
CA 51026 | Strategic Management | 3 | 0 | 3 | CA 51022 |
CA 51027 | Accounting for Government and Non-Profit Organizations | 3 | 0 | 3 | CA 51016 |
CA 51028 | Strategic Business Analysis | 3 | 0 | 3 | CA 51022 |
ELE 2 | Professional Elective 2 | 3 | 0 | 3 | CA 51016, CA 51017, CA 51018, CA 51019 |
ELE 3 | Professional Elective 3 | 3 | 0 | 3 | CA 51016, CA 51017, CA 51018, CA 51019 |
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 5115 |
ACC 51111 | Integrated Review in Special Topics Financial Accounting and Reporting | 3 | 0 | 3 | ACC 5116, CA 51024, CA 51027 |
ACC 51112 | Integrated Review in Strategic Cost and Financial Management | 3 | 0 | 3 | CA 51014, CA 51021 |
ACC 51113 | Integrated Review in Auditing and Assurance | 3 | 0 | 3 | ACC 5117, ACC 5118, ACC 5119 |
ACC 51114 | Integrated Review in Business Law and Regulatory Framework | 3 | 0 | 3 | CA 51017, CA 51025 |
ACC 51115 | Integrated Review in Taxation | 3 | 0 | 3 | CA 51015 |
ELE 4 | Professional Elective 4 | 3 | 0 | 3 | CA 51016, CA 51017, CA 51018, CA 51019 |
TOTAL | 24 | 0 | 24 |
Effectivity: A.Y. 2018-2019
This curriculum may have some changes upon the availability of new guidelines.
Year | First Term (August – December) | Second Term (January – May) | Special Term (June – July) |
1 | / | / | none |
2 | / | / | none |
3 | / | / | none |
4 | / | / | none |
UST | CHEd | |
General Education | 36 | 36 |
Theology | 12 | – |
NSTP | 6 | 6 |
PE | 8 | 8 |
Common Business and Management Courses | 6 | 6 |
Core Accounting Education Courses | 85 | 81 |
Cognates / Major / Professional Courses | 60 | 36 |
TOTAL | 213 | 173 |
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 | Kontektuwalisadong Komunikasyon sa Filipino | 3 | 0 | 3 | |
MATH_MW | Mathematics in the Modern World | 3 | 0 | 3 | |
NSTP 1 | National Service Training Program 1 | 0 | 3 | 3 | |
PATH-FIT | Physical Activities Towards Health and Fitness in Dance | 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 | 3 | 32 |
Second Term
Abbreviation | Description | Lec. Hrs. | Lab. Hrs. | Units | Pre-Requisites |
CA 5104 | Operations Management and Total Quality Management | 3 | 0 | 3 | CA 5103 |
CA 5105 | Intermediate Accounting 1 | 3 | 0 | 3 | CA 5101 |
CA 5106 | Conceptual Framework and Accounting Standards | 3 | 0 | 3 | CA 5101 |
CA 5107 | Cost Accounting and Control | 3 | 0 | 3 | CA 5101 |
CA 5108 | Economic Development | 3 | 0 | 3 | |
FIL 2 | Panimulang Pagsasalin | 3 | 0 | 3 | FIL 1 |
NSTP 2 | National Service Training Program 2 | 0 | 3 | 3 | NSTP 1 |
PATH-FIT | Human Enhancement | 2 | 0 | 2 | |
PURPCOM | Purposive Communication | 3 | 0 | 3 | |
STS | Science, Technology, and Society | 3 | 0 | 3 | |
THY 2 | Christian Vision of Marriage and Family | 3 | 0 | 3 | THY 1 |
TOTAL | 29 | 3 | 32 |
First Term
Abbreviation |
Description |
Lec. Hrs. |
Lab. Hrs. |
Units |
Pre-Requisites |
ART_APP |
Art Appreciation |
3 |
0 |
3 |
|
CA 5109 |
Income Taxation |
3 |
0 |
3 |
CA 5101 |
CA 51010 |
Intermediate Accounting 2 |
3 |
0 |
3 |
CA 5101 |
CA 51011 |
Law on Obligations and Contracts |
3 |
0 |
3 |
|
CA 51012 |
Financial Management |
3 |
0 |
3 |
CA 5106 |
CA 51013 |
Information Technology Applications Tools in Business |
3 |
0 |
3 |
CA 5101, CA 5103 |
CA 51014 |
Strategic Cost Management |
3 |
0 |
3 |
CA 5107 |
ETHICS |
Ethics |
3 |
0 |
3 |
|
PATH-FIT |
Physical Activities Towards Health and Fitness in Sports |
2 |
0 |
2 |
|
THY 3 |
Christian Vision of the Church in the Society |
3 |
0 |
3 |
THY 1, THY 2 |
TOTAL |
29 |
0 |
29 |
Second Term
Abbreviation |
Description |
Lec. Hrs. |
Lab. Hrs. |
Units |
Pre-Requisites |
CA 51015 |
Business Taxation |
3 |
0 |
3 |
CA 5109 |
CA 51016 |
Intermediate Accounting 3 |
3 |
0 |
3 |
CA 51010 |
CA 51017 |
Business Laws and Regulations |
3 |
0 |
3 |
CA 51011 |
CA 51018 |
Statistical Analysis with Software Application |
3 |
0 |
3 |
CA 51013 |
CA 51019 |
Accounting Information System |
3 |
1 |
4 |
CA 51013 |
CONTEM_W |
The Contemporary World |
3 |
0 |
3 |
|
LIT 1 |
The Great Works |
3 |
0 |
3 |
|
LIWORIZ |
Life and Works of Rizal |
3 |
0 |
3 |
|
PATH-FIT |
Fitness Exercises for Specific Sports |
2 |
0 |
2 |
|
THY 4 |
Living the Christian Vision in the Contemporary World |
3 |
0 |
3 |
THY 1, THY 2, THY 3 |
TOTAL |
29 |
1 |
30 |
Classifying Process (See the UST-AMV College of Accountancy Student Handbook)
First Term
Abbreviation | Description | Lec. Hrs. | Lab. Hrs. | Units | Pre-Requisites |
ACC 5111 | Auditing and Assurance Principles | 3 | 0 | 3 | CA 51016 |
ACC 5112 | Auditing and Assurance Principles: Concepts and Applications 1 | 3 | 0 | 3 | CA 51016 |
CA 51020 | International Business and Trade | 3 | 0 | 3 | CA 5108 |
CA 51021 | Financial Markets | 3 | 0 | 3 | CA 51012 |
CA 51022 | Governance, Business Ethics, Risk Management, and Internal Control | 3 | 0 | 3 | CA 51011, ETHICS, THY 4 |
CA 51023 | Accounting Research Methods | 3 | 0 | 3 | CA 51016, CA 51018 |
CA 51024 | Accounting for Business Combinations | 3 | 0 | 3 | CA 51016, CA 5106 |
CA 51025 | Regulatory Framework and Legal Issues in Business | 3 | 0 | 3 | CA 51011 |
ELE 1 | Professional Elective 1 | 3 | 0 | 3 | CA 51016, CA 51017, CA 51018, CA 51019 |
TOTAL | 27 | 0 | 27 |
Second Term
Abbreviation | Description | Lec. Hrs. | Lab. Hrs. | Units | Pre-Requisites |
ACC 5113 | Accounting Internship | 0 | 6 | 6 | ACC 5111, ACC 5112 |
ACC 5114 | Accounting Research | 3 | 0 | 3 | ACC 5111, CA 51023 |
ACC 5115 | Intermediate Financial Reporting | 3 | 0 | 3 | CA 51016 |
TOTAL | 6 | 6 | 12 |
First Term
Abbreviation | Description | Lec. Hrs. | Lab. Hrs. | Units | Pre-Requisites |
ACC 5116 | Accounting for Special Transactions | 3 | 0 | 3 | CA 51015 |
ACC 5117 | Auditing and Assurance: Concepts and Applications 2 | 3 | 0 | 3 | ACC 5111, ACC 5112 |
ACC 5118 | Auditing and Assurance: Specialized Industries | 3 | 0 | 3 | ACC 5111, ACC 5112 |
ACC 5119 | Auditing in a CIS Environment | 3 | 0 | 3 | ACC 5111, CA 51019 |
CA 51026 | Strategic Management | 3 | 0 | 3 | CA 51022 |
CA 51027 | Accounting for Government and Non-Profit Organizations | 3 | 0 | 3 | CA 51016 |
CA 51028 | Strategic Business Analysis | 3 | 0 | 3 | CA 51022 |
ELE 2 | Professional Elective 2 | 3 | 0 | 3 | CA 51016, CA 51017, CA 51018, CA 51019 |
ELE 3 | Professional Elective 3 | 3 | 0 | 3 | CA 51016, CA 51017, CA 51018, CA 51019 |
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 5115 |
ACC 51111 | Integrated Review in Special Topics Financial Accounting and Reporting | 3 | 0 | 3 | ACC 5116, CA 51024, CA 51027 |
ACC 51112 | Integrated Review in Strategic Cost and Financial Management | 3 | 0 | 3 | CA 51014, CA 51021 |
ACC 51113 | Integrated Review in Auditing and Assurance | 3 | 0 | 3 | ACC 5117, ACC 5118, ACC 5119 |
ACC 51114 | Integrated Review in Business Law and Regulatory Framework | 3 | 0 | 3 | CA 51017, CA 51025 |
ACC 51115 | Integrated Review in Taxation | 3 | 0 | 3 | CA 51015 |
ELE 4 | Professional Elective 4 | 3 | 0 | 3 | CA 51016, CA 51017, CA 51018, CA 51019 |
TOTAL | 24 | 0 | 24 |
Program Policies
Program Policies
While all programs are anchored on core accounting, business, and general education courses, each program offers a course of study unique and relevant to each accounting specialization.
The BS Accountancy (BSA) program offers a wide array of courses on external financial statements assurance and audit services. BSA graduates are expected to take the licensure examination for certified public accountants administered by the Board of Accountancy (Philippines) and other international accounting certifications (e.g., ACCA).
Meanwhile, the BS Management Accounting (BSMA) program is focused on corporate accounting and controllership. BSMA graduates are expected to take the Certified Management Accountant (CMA) examination administered by the Institute of Management Accountants (USA and Australia), or the Certified Institute of Management Accountants (CIMA).
Finally, the BS Accounting Information System (BSAIS) program is geared towards a career in information systems audit and information technology governance with a foundation on accounting information systems. BSAIS graduates are expected to take the Certified Information Systems Auditor (CISA) examination administered by ISACA (USA), the international professional organization of information technology governance professionals.
With the breadth and depth offered by the specialized and general courses respectively, graduates of the UST AMV College of Accountancy are expected to become lifelong learners and leaders regardless of specialization.
As a rule, the University has a debarment policy applicable to students who incur failures corresponding to 9 units or the equivalent of one-half of their load (for students who did not take the full regular load).
However, freshmen in their first term in the University are exempted from this rule. A student who in his/her first term in the University and who incurs failures corresponding to nine units or more will be allowed to be readmitted in the succeeding term on a probationary basis.
The probationary basis will allow the student to clear all his/her deficiencies until the succeeding special term. Failure to clear the deficiencies and/or incurring additional deficiencies in the second term will exclude the student on probation from admission to the second curriculum year.
Moreover, any student who incurs a failure during the first curriculum years, subject to the debarment policy as stated, cannot anymore proceed to the BS Accountancy Program and may choose between the BSMA or BSAIS.
The debarment policy of the University will apply as discussed above.
An uncleared deficiency pertains to an instance of failure in a course which is still to be removed through retaking and passing the said course.
For example, if in the first term of his/her first year, a student incurs a failure in a three-unit course then the student’s deficiency is three units at the end of the first term.
If in the succeeding (second) term, the same student retakes the same course and still incurs a failure, his/her deficiency becomes six units. As a rule, uncleared deficiencies are counted by instance and not by course.
A student without failure for the first and second years may choose any one of the three programs, including the BSA, if s/he has a grade of 2.50 or better in all accounting, finance, law, and taxation courses. All other students who did not incur failures but did not meet the 2.50 grade will be ranked based on grades’ weighted average (GWA) and may be considered for the BSA program, subject to availability of slots.
Yes, the student may be retained in the BSA program provided s/he did not incur failures in any of the courses. S/he may also shift to the BSMA or BSAIS programs.
Yes, provided that all classification requirements are met. However, courses in the first and second years across the three programs are common. It is more efficient if the student will wait for the classification process (at the end of the second year) if s/he considers shifting to another program.
Yes, the debarment policy will still apply to all students across all programs. The debarment policy of the University does not allow his/her admission during the subsequent term when the accumulated uncleared deficiency is at least 9 units. Fourth year students, however, are not anymore subject to debarment. For this purpose, fourth year students are those who have successfully completed all the courses in the three curriculum years of the program.
Yes, the debarment policy will still apply to all students across the program, except for fourth-year students. Also for this purpose, fourth year students are those who have successfully completed all the courses in the three curriculum years of the program(s).
Yes, this will be considered as a second-degree application covered by the student handbook (PPS No. 1009a). Furthermore, the 2.50 grade requirement during the first two curriculum years, among others shall still apply.
Program Recognitions
Program Recognitions

ASEAN University Network – Quality Assurance Certified

PACUCOA Level III Accreditation