Bachelor of Science in Management Accounting (4 years)

Bachelor of Science in Management Accounting (4 years)

Description

The program Bachelor of Science in Management Accounting (BSMA) meets the minimum requirements under CMO Number 28, s. 2017, entitled “Policies, Standards and Guidelines for the Bachelor of Science in Management Accounting,” 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 assessments leading to certifications in Management Accounting given by global professional management accounting organizations.

As described in the CMO, management accounting is a profession that involves partnering in management decision-making, devising planning and performance management systems, and providing expertise in financial accounting and control to assist management in the formulation and implementation of an organization’s strategy.

The goal of the BSMA Program is to produce competent and ethical professional management accountants that possess the knowledge, skills, and attitudes that will enable them to continue to learn and adapt to change throughout their professional lives.  The table below identifies the sets of knowledge, skills and attitudes expected to be developed in the learners: 

Knowledge

  • Business concepts, processes and procedures
  • Accounting functions and financial reporting frameworks
  • Information and communication technology
  • Regulatory frameworks
  • Catholic and other Christian teachings 

Skills

  • Presentation skills
  • Social skills and cross-cultural skills
  • Technical skills (information and communication technology)
  • Accounting skills
  • Leadership and collaboration
  • Critical thinking and problem solving skills
  • Documentation and report writing skills

Attitudes

  • Flexibility and adaptability
  • Initiative, pro-activeness and productivity
  • Accountability
  • Leadership, professional and civic responsibility
  • Environmental and global awareness
  • Empathy, prudence and temperance
  • Risk orientation and mindset 

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 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. 

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.

  1. Engage in community-based development programs that promote economic well-being, professional values and business ethics.
  2. Apply good corporate citizenship, social responsibility and ethical principles in performing the functions of a management accounting professional.
  3. Conduct management accounting and other related engagements individually and as a team.
  4. Present financial and other reports, results, analyses and recommended decisions.
  5. Recommend solutions to social and business issues and problems using knowledge and technical proficiency in accounting, financial reporting, taxation and information technology.
  6. Apply and if applicable, formulate accounting and tax policies in accordance with financial reporting standards and regulatory frameworks.
  7. Conduct research and present results for the improvement of accounting and business practices.
  8. Engage in professional development and education through further professional studies, work experience, certifications and conduct of research.
  9. Apply Christian teachings in leading professional and personal life. 

Becoming Part of the Program

Application Period: July to December of each year

Application Website

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.

Career Opportunities

Bachelor of Science in Management Accounting aims to prepare its learners to pursue rewarding careers in challenging and evolving work environments.

Entry-Level Positions

  • Junior analyst
  • Consulting staff
  • Bookkeeper
  • Cost analyst
  • Investment analyst
  • Credit analyst
  • Budget analyst
  • Cost accountant
  • Staff accountant
  • Junior instructor 

Middle-Level Positions

  • Senior consulting manager
  • Financial advisory manager
  • Controller
  • Financial Services manager
  • State accounting examiner
  • Senior loan officer
  • Senior budget officer
  • Department chair
  • Project manager
  • Financial analyst 

Higher-Level Positions

  • Principal Consultant
  • Financial advisor
  • Chief financial officer
  • Government national treasurer
  • VP Finance
  • COA / BIR Commissioner
  • Dean
  • VP Academic Affairs 

Student Experience and Support

The Bachelor of Science in Physical Therapy program provides not just theoretical input, but also practical applications of learned concepts and skills to best prepare students for the world of work. To do so, the program uses facilities such as laboratories for their learning experiences.

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

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

First Term
 
UST
CHEd
General Education
36
36
Theology
12
NSTP
6
6
PE
8
8
Common Business and Management Education Courses
6
6
Core Accounting Education Courses
85
81
Cognates / Major / Professional Courses
42
30
 
195
167
 

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
 

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
 

First Term
Abbreviation
Description
Lec. Hrs.
Lab. Hrs.
Units
Pre-Requisites
CA 51015
Business Tax
3
0
3
CA 5109
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 51010,
CA 5105
CA 51025
Regulatory Framework and Legal Issues in Business
3
0
3
CA 51011
CA 51029
Project Management
3
0
3
CA 51014,
CA 51018
CA 51030
Intermediate Accounting 4
3
0
3
CA 51016
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
CA 51020
International Business and Trade
3
0
3
CA 5108
CA 51026
Strategic Management
3
0
3
CA 51022
CA 51027
Accounting for Government and Non-Profit Organizations
3
0
3
CA 51030
CA 51031
Intermediate Financial Reporting
3
0
3
CA 51030
ELE 2
Professional Elective 2
3
0
3
CA 51015,
CA 51016,
CA 51018,
CA 51019
MA 5121
Human Behavior in the Organization
3
0
3
CA 51022,
CA 51025,
UND_SELF
MA 5122
Valuation Method
3
0
3
CA 51021
MA 5124
Performance Management Systems
3
0
3
CA 51016,
CA 51022,
CA 51025
MA 5125
Strategic Tax Management
3
0
3
CA 51025
TOTAL
 
27
0
27
 

First Term
Abbreviation
Description
Lec. Hrs.
Lab. Hrs.
Units
Pre-Requisites
CA 51028
Strategic Business Analysis
3
0
3
CA 51026
MA 5126
Management Accounting Internship
0
6
6
CA 51026, 
MA 5124
MA 5127
Management Accounting Research
3
0
3
CA 51023,
MA 5124
TOTAL
 
6
6
12
 

Second Term
Abbreviation
Description
Lec. Hrs.
Lab. Hrs.
Units
Pre-Requisites
CA 51032
Special Topics in Financial Accounting and Reporting
3
0
3
CA 51031
CA 51033
Accounting for Special Transactions
3
0
3
CA 51031
MA 5123
Sustainability and Strategic Audit
3
0
3
 
MA 5128
Integrated Review in Financial Reporting, Planning, Performance, 
and Control
6
0
6
MA 5126, 
MA 5127
MA 5129
Integrated Review in Financial Decision-Making
6
0
6
MA 5126, 
MA 5127
TOTAL
 
21
0
21
 

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

First Term
 
UST
CHEd
General Education
36
36
Theology
12
NSTP
6
6
PE
8
8
Common Business and Management Education Courses
6
6
Core Accounting Education Courses
85
81
Cognates / Major / Professional Courses
42
30
 
195
167
 

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
 

First Term
Abbreviation
Description
Lec. Hrs.
Lab. Hrs.
Units
Pre-Requisites
CA 51021
Financial Markets
3
0
3
CA 51012
CA 51022
Governance, Business Ethics, Risk Management, and Internal Control
3
0
3
CA 51011
CA 51023
Accounting Research Methods
3
0
3
CA 51016,
CA 51018
CA 51024
Accounting for Business Combinations
3
0
3
CA 51010,
CA 5105
CA 51025
Regulatory Framework and Legal Issues in Business
3
0
3
CA 51011
CA 51029
Project Management
3
0
3
CA 51014,
CA 51018
ELE 1
Professional Elective 1
3
0
3
CA 51016,
CA 51017,
CA 51018,
CA 51019
TOTAL
 
21
0
21
 

Second Term
Abbreviation
Description
Lec. Hrs.
Lab. Hrs.
Units
Pre-Requisites
CA 51020
International Business and Trade
3
0
3
CA 5108
CA 51026
Strategic Management
3
0
3
CA 51022
CA 51027
Accounting for Government and Non-Profit Organizations
3
0
3
CA 51016
ELE 2
Professional Elective 2
3
0
3
CA 51015,
CA 51016,
CA 51018,
CA 51019
MA 5121
Human Behavior in the Organization
3
0
3
CA 51022,
CA 51025,
UND_SELF
MA 5122
Valuation Method
3
0
3
CA 51021
MA 5124
Performance Management Systems
3
0
3
CA 51016,
CA 51022,
CA 51025
MA 5125
Strategic Tax Management
3
0
3
CA 51025
TOTAL
 
24
0
24
 

First Term
Abbreviation
Description
Lec. Hrs.
Lab. Hrs.
Units
Pre-Requisites
CA 51028
Strategic Business Analysis
3
0
3
CA 51026
MA 5126
Management Accounting Internship
0
6
6
CA 51026
MA 5127
Management Accounting Research
3
0
3
CA 51023,
MA 5124
TOTAL
 
6
6
12
 

Second Term
Abbreviation
Description
Lec. Hrs.
Lab. Hrs.
Units
Pre-Requisites
MA 5123
Sustainability and Strategic Audit
3
0
3
 
MA 5128
Integrated Review in Financial Reporting, Planning, Performance, 
and Control
6
0
6
MA 5126, 
MA 5127
MA 5129
Integrated Review in Financial Decision-Making
6
0
6
MA 5126, 
MA 5127
TOTAL
 
15
0
15
 

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

First Term
 
UST
CHEd
General Education
36
36
Theology
12
NSTP
6
6
PE
8
8
Common Business and Management Education Courses
6
6
Core Accounting Education Courses
85
81
Cognates / Major / Professional Courses
42
30
 
195
167
 

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
 

First Term
Abbreviation
Description
Lec. Hrs.
Lab. Hrs.
Units
Pre-Requisites
CA 51021
Financial Markets
3
0
3
CA 51012
CA 51022
Governance, Business Ethics, Risk Management, and Internal Control
3
0
3
CA 51011
CA 51023
Accounting Research Methods
3
0
3
CA 51016,
CA 51018
CA 51024
Accounting for Business Combinations
3
0
3
CA 51010,
CA 5105
CA 51025
Regulatory Framework and Legal Issues in Business
3
0
3
CA 51011
CA 51029
Project Management
3
0
3
CA 51014,
CA 51018
ELE 1
Professional Elective 1
3
0
3
CA 51016,
CA 51017,
CA 51018,
CA 51019
TOTAL
 
21
0
21
 

Second Term
Abbreviation
Description
Lec. Hrs.
Lab. Hrs.
Units
Pre-Requisites
CA 51020
International Business and Trade
3
0
3
CA 5108
CA 51026
Strategic Management
3
0
3
CA 51022
CA 51027
Accounting for Government and Non-Profit Organizations
3
0
3
CA 51016
ELE 2
Professional Elective 2
3
0
3
CA 51015,
CA 51016,
CA 51018,
CA 51019
MA 5121
Human Behavior in the Organization
3
0
3
CA 51022,
CA 51025,
UND_SELF
MA 5122
Valuation Method
3
0
3
CA 51021
MA 5124
Performance Management Systems
3
0
3
CA 51016,
CA 51022,
CA 51025
MA 5125
Strategic Tax Management
3
0
3
CA 51025
TOTAL
 
24
0
24
 

First Term
Abbreviation
Description
Lec. Hrs.
Lab. Hrs.
Units
Pre-Requisites
CA 51028
Strategic Business Analysis
3
0
3
CA 51026
MA 5126
Management Accounting Internship
0
6
6
CA 51026
MA 5127
Management Accounting Research
3
0
3
CA 51023,
MA 5124
TOTAL
 
6
6
12
 

Second Term
Abbreviation
Description
Lec. Hrs.
Lab. Hrs.
Units
Pre-Requisites
MA 5123
Sustainability and Strategic Audit
3
0
3
 
MA 5128
Integrated Review in Financial Reporting, Planning, Performance, 
and Control
6
0
6
MA 5126, 
MA 5127
MA 5129
Integrated Review in Financial Decision-Making
6
0
6
MA 5126, 
MA 5127
TOTAL
 
15
0
15
 

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. 

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