Bachelor of Science in Accountancy (4 years)​

Bachelor of Science in Accountancy (4 years)​

Description

The program Bachelor of Science in Accountancy (BSA) exceeds the minimum requirements under CMO Number 27 s. 2017 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 qualify to take the CPA Licensure Examination given by the Professional Regulations Commission and assessments leading to certifications in Accountancy certifications by global professional Accountancy and Finance organizations. In response to the global call for a more sustainable and inclusive development, the program is also aligned with the United Nations Sustainable Development Goals and the Philippine Development Plan. 

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 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.  

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​

Program Intended Learning Outcomes
  1. Formulate community-based development programs and organizational strategies that promote sustainable value creation, economic well-being, professional values and business ethics.
  2. Apply good corporate citizenship, social responsibility and ethical principles in performing the functions of an accounting professional.
  3. Conduct accounting, assurance, and other related engagements individually and collaboratively.
  4. Present financial and other reports, results, analyses and recommended decisions using the appropriate communication and information technology.
  5. Recommend solutions to social and business issues and concerns using their knowledge and technical proficiency in accounting, financial reporting, taxation, and information technology.
  6. Formulate accounting, tax, and business policies in accordance with financial reporting standards and regulatory frameworks.
  7. Conduct research for the improvement of accounting and business practices, as well as quality of life in the community.
  8. Engage in lifelong learning activities through further professional studies, work experience, certifications, and research.
  9. Apply Christian teachings and ethical principles in leading professional and personal life.
  10. Communicate and collaborate with individuals and groups of diverse backgrounds.
Alignment of Outcomes and Performance Indicators
Program Educational 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 harmonious family life.

 

The graduates of the UST-AMV College of Accountancy must exemplify the following attributes three to five years after graduation (Anchored on the ThoGAs or Thomasian Graduate Attributes).

 

Servant Leadership: Graduates must be able to lead teams, organizations, and communities in the field of public financial accounting, auditing, management accounting, finance, and business, as manifested in their compassionate, humane, and fair treatment of all stakeholders as they live an integrated personal, family, and professional life.

 

Effective Collaborator and Communicator: Graduates must be able to engage in collaborative decision-making in the field of financial accounting, auditing, management accounting, finance, and business through the competent application of appropriate communication strategies and building consensus among stakeholders.

 

Analytical and Creative Thinker: Graduates must be able to solve both technical and adaptive problems in the field of financial accounting, auditing, management accounting, finance, and business through the application of appropriate accounting tools and techniques and digital technology in bringing about sustainable value creation.

 

Lifelong Learner: Graduates must be able to commit to their continuing professional development in the field of financial accounting, auditing, management accounting, finance, and business through formal, non-formal, and informal learning modes with the aim of improving their competencies for the service of all concerned stakeholders.

 

To be able to achieve this, the BS Accountancy program aims to 

  1. Provide students with effective communication skills, appropriate technological skills, and interpersonal and teamwork skills;
  2. Develop in each student critical thinking necessary for personal decision-making  and resolving complex business cases and formulating business decisions;
  3. Inculcate the value of ethics and social responsibility;
  4. 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 practice professionally the accountancy profession; 
  5. Develop the students’ demonstration of faith in God and respect for other religions; and
  6. Develop the students’ motivation for life-long learning and pursuit of higher degree programs. 

Becoming Part of the Program

Application

Application Period: July to December of each year

Application Website

Release of Results: January 28 of the following year

Fees

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

Student Performance Contract

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 the 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. 2023-2024

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

Program Schedule
Year
First Term 
(August – December)
Second Term
(January – May)
Special Term
(June – July)
1
/
/
none
2
/
/
none
3
/
/
none
4
/
/
none
Program Structure
 
UST
CHEd
General Education
39
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
63
36
TOTAL
219
173
 
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
 
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 1
Physical Activities Towards Health and Fitness 1: 
Movement Competency Training
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 ELECII
Elective II
3
0
3
 
NSTP 2
National Service Training Program  2
0
3
3
NSTP 1
PATH-FIT 2
Physical Activities Towards Health and Fitness 2: 
Exercise-based Fitness Activities
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
 
Second Year - 2 Terms
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 5105
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 3
Physical Activities Towards Health and Fitness in Dance and Recreational Activities 
2
0
2
PATH-FIT 1,
PATH-FIT 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 4
Physical Activities Towards Health and Fitness in Sports, 
Martial Arts, Outdoor and Adventure Activities
2
0
2
PATH-FIT 1,
PATH-FIT 2
THY 4
Living the Christian Vision in the Contemporary World
3
0
3
THY 1, 
THY 2, 
THY 3
TOTAL
 
29
1
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
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 Accounting 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
 
Fourth Year - 2 Terms

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

Course Description

Effectivity: A.Y. 2021-2022

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

Program Schedule
Year
First Term 
(August – December)
Second Term
(January – May)
Special Term
(June – July)
1
/
/
none
2
/
/
none
3
/
/
none
4
/
/
none
Program Structure
 
UST
CHEd
General Education
39
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
63
36
TOTAL
219
173
 
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
 
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 ELECII
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
 
Second Year - 2 Terms
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 5105
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
 
Third Year - 2 Terms
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 Accounting 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
 
Fourth Year - 2 Terms

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

Course Description

Effectivity: A.Y. 2019-2020

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

Program Schedule
Year
First Term 
(August – December)
Second Term
(January – May)
Special Term
(June – July)
1
/
/
none
2
/
/
none
3
/
/
none
4
/
/
none
Program Structure
 
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 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
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
 
Second Year - 2 Terms
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
Third Year - 2 Terms
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
 
Fourth Year - 2 Terms

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.

Program Schedule
Year
First Term 
(August – December)
Second Term
(January – May)
Special Term
(June – July)
1
/
/
none
2
/
/
none
3
/
/
none
4
/
/
none
Program Structure
 
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 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
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
 
Second Year - 2 Terms
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
Third Year - 2 Terms
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
 
Fourth Year - 2 Terms

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. 

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

Accredited (BS Accountancy)