BACHELOR OF SCIENCE

IN ACCOUNTANCY

Program Description

The Bachelor of Science in Accountancy (BSA) Program provides general accounting

education to students wanting to pursue a professional career in Accountancy in
general, and in Public Accounting in particular. It develops the knowledge, skills, and
attitude required to pass the Certified Public Accountant (CPA) licensure examination.

Program Educational Objectives:

Within three to five years after obtaining a bachelor’s degree in Accountancy

graduates are expected to:
1. Exhibit professional competence as accountants and business advisers in both
Philippine and international settings.
2. Discharge professional functions with integrity and professionalism, consistent with
professional standards and Christian principles.
3. Use CPA credentials in providing exemplary professional service to customers and
in contributing to the greater good of the profession and society at large.
4. Assume leadership or influential roles in the organizations where they work.
5. Demonstrate agility and adaptability as lifelong learners in handling and responding
to changes at work and in the work environment to maintain professional
competitiveness in the ever-evolving labor market.

Program Outcomes

By the time of graduation, the students of the program shall have develop the ability to:
1. Demonstrate and act in recognition of corporate citizenship, professional, ethical and
social responsibility.
2. Function effectively as a member and/or leader in teams, preferably multi-
disciplinary in composition.
3. Use proper decision tools including information and communication technology, to
critically, analytically and creatively solve problems and drive results.
4. Implement the basic functions of management (such as planning, leading, organizing,
staffing, directing and controlling) in various functional areas of business
(marketing, accounting, finance, human resource, production and operations, IT and
strategic management)
5. Engage in independent learning for continual development as a business professional,
while generating new knowledge and keeping abreast with the latest
developments in the field of business.
6. Communicate effectively with stakeholders, both orally and in writing.
7. Resolve business issues and problems, with a global perspective and particular
emphasis on matters confronting financial statement preparers and users, using their
knowledge and technical proficiency in the areas of financial accounting and
reporting, cost accounting and management, management accounting, auditing,
taxation, and accounting information systems, and finance.
8. Demonstrate self-confidence in performing functions as a professional accountant.
9. Employ technology as a business tool efficiently and effectively in capturing
financial and non-financial information, generating reports, and making decisions.
10. Apply knowledge and skills that will enable them to successfully respond to
various types of assessments (including professional licensure and certifications).
11. Preserve and promote Filipino historical and cultural heritage.

Admission Policies

1. UBAT score of at least 40

2. A grade point average (GPA) in high school of at least 85
3. A total admission score of at least 70
4. Non-ABM SHS Graduates must take the following subjetcs:
* Business Math
* Business Finance
* Marketing Management

Admission Requirements for Incoming 2nd Year

1. A GPA of at least 83 in first year college, excluding NSTP and PE.

2. A final grade of at least 83 in Acct101, Acct102, Acct 201A, Acct 202, and
MATHMW.
3. A score meeting the cut-off in the Accountancy Qualifying Examination (AQE) Note:
Students who fail the AQE for the first time are allowed to take it a second time in the
next academic year.

Admission Requirements for Transferees

1. A score of at least 60 in CTBS

2. A score meeting the cut-off in the AQE

Retention Policies (for 2nd – 4th Year students)

1. A grade of at least 83 in Acct203 and Acct204

2. A grade of at least 80 in FinMa1, FinMa2 and Acct 401
3. A maximum of two major* subjects with grades below 80
4. No failing grade in any major* subject

Academic Honors

Students who have repeated any major* subject are automatically disqualified from
academic honors.

*The following are considered major subjects:

• All accounting subjects, identified by the code “ACCT” or its equivalent
• All commercial law subjects, identified by the code “COMLAW” or its equivalent
• All taxation subjects, identified by the code “TXTN” or its equivalent
• All finance subjects, identified by the code “FINMA” or its equivalent
• All economics subjects, identified by the code “ECON” and “MACRO” or their
equivalents
BACHELOR OF SCIENCE IN ACCOUNTANCY

FIRST YEAR
First Semester Lec # of Lab # of Total Total
Units hrs/wk Units hrs/wk Credit
Assessed
Units Units
CWRLD The Contemporary World 3 3 0 0 3 3
RHIST Readings in Philippine History 3 3 0 0 3 3
IGG Group Guidance 1.5 1.5 0 0 1.5 1.5
MATHMW Mathematics in the Modern 3 3 0 0 3 3
ACCT101WorldAccounting, inc. Basic
Basic
Corp.
Acctg - SE & FS Presentation) 6 6 0 0 6 6
COMLAW Law on Obligations & Contracts 3 3 0 0 3 3
1
NSTP1 National Service Training 3 3 0 0 3 3
PED1 Program Education
Physical 1 1
(Wellness and Fitness) 2 2 0 0 2 2
IRS1 Lasallian Spirituality 3 3 0 0 3 3
Total 27.5 27.5 0 0 27.5 27.5

Second Semester Lec # of Lab # of Total Total

Units hrs/wk Units hrs/wk Credit
Assessed
Units Units
COMLAW2 Negotiable Instruments 3 3 0 0 3 3
PCOM Purposive Communication 3 3 0 0 3 3
INFOT1 IT Application Tools in Business
(Concepts & Productivity Tools) 0 0 3 3 3 3
ACCT201A Intermediate Accounting 1
(Conceptual Framework) 3 3 0 0 3 3
ACCT202 Intermediate Accounting 2 6 6 0 0 6 6
ACCT102 Partnership Accounting 3 3 0 0 3 3
NSTP2 National Service Training Program 2 3 3 0 0 3 3
PED2 Physical Education 2
(Team Sports and Rhythmic Activities) 2 2 0 0 2 2
Total 23 23 3 3 26 26

Summer Lec # of Lab # of Total Total

Units hrs/wk Units hrs/wk Credit
Assessed
Units Units
USELF Understanding the Self 3 0 0 0 3 3
ARTAP Art Appreciation 3 0 0 0 3 3
IRS2 Christian Morality 3 0 0 0 3 3
Total 9 0 0 0 9 9

SECOND YEAR
First Semester Lec # of Lab # of Total Total
Units hrs/wk Units hrs/wk Credit
Assessed
Units Units
ACCT203 Intermediate Accounting 3
(Acctg Standards & Reporting) 6 6 0 0 6 6
FINMA1 Financial Management 3 3 0 0 3 3
PSPEAK1 Public Speaking 0 0 3 3 3 3
COMLAW3 Business Organizations 3 3 0 0 3 3
TXTN1 Income Taxation 3 3 0 0 3 3
IBT100 International Business and 3 3 0 0 3 3
PED3 Trade Education 3
Physical
(Swimming and Recreation) 2 2 0 0 2 2
ECON104 Managerial Economics 3 3 0 0 3 3
A
GBOOKS Great Books 3 3 0 0 3 3
Total 26 26 3 3 29 29
Second Semester Lec # of Lab # of Total Total
Units hrs/wk Units hrs/wk Credit
Assessed
Units Units
ACCT204 Intermediate Accounting 4
(Acctg Standards & Reporting) 6 6 0 0 6 6
INFOT2 Accounting Information System 0 0 3 3 3 3
TXTN2 Business Taxation and Other
Taxation Topics 3 3 0 0 3 3
FINMA2 Financial Markets 3 3 0 0 3 3
COMLAW4 Sales, Agency and Credit Transactions 3 3 0 0 3 3
ACCT401 Auditing and Assurance 1
(Governance, Business Ethics, Risk
Management, and Internal Control) 6 6 0 0 6 6
PED4 Physical Education 4
(Individual and Dual Sports) 2 2 0 0 2 2
MACRO Macroeconomics 3 3 0 0 3 3
Total 26 26 3 3 29 29

Summer Lec # of Lab # of Total Total

Units hrs/wk hrs/wk Credit Assesse
Units d
Units Units
IRS3E Religions, Religious Experiences
and Spirituality 3 3 0 0 3 3
OMTQM Operations Management and 3 3 0 0 3 3
RIZAL TQM
Rizal 3 3 0 0 3 3
Total 9 9 0 0 9 9

THIRD YEAR
First Semester Lec # of Lab # of Total Total
Units hrs/wk Units hrs/wk Credit
Assessed
Units Units
COMLAW Regulatory Framework and
5 Business
Legal Issues 3 3 0 0 3 3
LITEA Living in the IT Era
(for Accounting) 0 0 3 3 3 3
ACCT501 Cost Accounting and Control 3 3 0 0 3 3
MGTSCI Management Science 3 3 0 0 3 3
ACCT402 Auditing and Assurance 2 6 6 0 0 6 6
ACCT601 Advanced Acctg 1 - Acctg. for
Special Transactions 3 3 0 0 3 3
ACCT121 Crafting Notes to Financial
Statements 3 3 0 0 3 3
ECON501 Economic Development 3 3 0 0 3 3
Total 24 24 3 3 27 27

Second Semester Lec # of Lab # of Total Total

Units hrs/wk Units hrs/wk Credit
Assessed
Units Units
ACCT502 Strategic Cost Management 3 3 0 0 3 3
BA102 Prof Electives 1 - Business 3 3 3 3
ACCT701 Analytics 2 Research Methods
Accounting 3 3 0 0 3 3
ACCT602 Advanced Acctg 2 (Acctg. for
GovtProfit
Non & Orgs. &
Business Combination inc. 6 6 0 0 6 6
Foreign
Currency)
ACCT403 Auditing and Assurance 3
(Specialized Industries) 3 3 0 0 3 3
INFOT3 Auditing in a CIS Environment 0 0 3 3 3 3
SAPP Statistical Analysis w/ Software
Application 0 0 3 3 3 3
ACCT801 Strategic Business Analysis
(Managerial Acctg) 3 3 0 0 3 3
Total 18 18 9 9 27 27
Summer Lec # of Lab # of Total Total
Units hrs/wk Units hrs/wk Credit
Assessed
Units Units
ETHICS Ethics 3 3 0 0 3 3
STS Science, Technology, and Society 3 3 0 0 3 3
BA103 Prof Electives 2 - Business 0 0 3 3 3 3
Analytics 3
Total 6 6 3 3 9 9

FOURTH YEAR
First Semester Lec # of Lab # of Total Total
Units hrs/wk Units hrs/wk Credit
Assessed
Units Units
ACCT901 Accounting Internship 6* 6 0 0 6 6
ACCT702 Accountancy Research 3* 3 0 0 3 3
BA104 Prof Elective 3 - Business 0 0 3 3 3 3
Analytics 4
*Field
Total 9 9 3 3 12 12

Second Semester Lec # of Lab # of Total Total

Units hrs/wk Units hrs/wk Credit
Assessed
Units Units
ACCT303 Prof Electives 4 - Updates on
Financial Reporting Standards 3 3 0 0 3 3
BA105 Business Analytics 5 0 0 3 3 3 3
STRAT100 Strategic Management 3 3 0 0 3 3
ACCT111 Management Consultancy with
Feasibility Study 3 3 0 0 3 3
ACCT131 Integration and Updates -
Practical Accounting 1 3 3 0 0 3 3
ACCT132 Integration and Updates -
Practical Accounting 2 3 3 0 0 3 3
ACCT133 Integration and Updates - 3 3 0 0 3 3
ACCT134 Auditing
Integration and Updates -
Management Services 3 3 0 0 3 3
ACCT135 Integration and Updates -
Business Law & Taxation 3 3 0 0 3 3
Total 24 24 3 3 27 27
SUMMARY OF REQUIRED COURSES
Bachelor of Science in Accountancy

No. of Units
Total Courses Equivalent
Units Required
General
Education
Languages
English 2 6 6
Mathematics
Mathematics in the Modern World 1 3 3
Social Sciences
Understanding the Self 1 3
Readings in Philippine History 1 3
The Contemporary World 1 3
Art Appreciation 1 3
Rizal 1 3
Science, Technology, and Society 1 3 18
Other Courses
Religious Studies 3 9
Group Guidance 1 1.5
PE 4 8
NSTP 2 6
GBooks 1 3 27.5

Basic Business Core

Basic Accounting 1 6
Partnership Accounting 1 3
Financial Accounting 1 6
Law on Obligations and Contracts 1 3
Income Taxation 1 3
Managerial Economics 1 3
Ethics 1 3 27

Major Subjects
Business Education Core
Operations Management and TQM 1 3
Management Science 1 3
Strategic Management 1 3
Business Analytics 1 3
International Business and Trade 1 3
Macroeconomics 1 3
Economic Development 1 3
Statistical Analysis with Software Application 1 3 24
Business Law and Taxation
Law on Negotiable Instruments 1 3
Law on Business Organizations 1 3
Law on Sales, Agency and Credit Transactions 1 3
Regulatory Framework and Legal Business Issues 1 3
Business Taxation and Other Taxation Topics 1 3 15
Financial Management 2 6 6
Financial Accounting and Reporting 3 15 15
Auditing and Assurance 3 15 15
Cost Accounting 2 6 6
Advanced Accounting 2 9 9
Management Accounting and Management Consultancy 2 6 6
Accounting Research 2 6 6
Accounting Internship 1 6 6
Integration and Updates 5 15 15
Information Technology Education
IT Application Tools in Business 1 3
Accounting Information System 1 3
Auditing in a CIS Environment 1 3 9

Professional Electives
Updates on Financial Reporting Standards 1 3
Business Analytics 4 12
Crafting Notes to FS 1 3 18
Total 231.5
MAJOR COURSE DESCRIPTIONS
BACHELOR OF SCIENCE IN ACCOUNTANCY

ACCT 101 6 statement presentation, is discussed. The

course also delves into accounting
units
standards on financial statements and their
BASIC
preparation and presentation.
ACCOUNTING
Introduces basic accounting principles for a Students are expected to explain the
business. Topics include the complete Conceptual Framework for Financial
accounting cycle with end of period Reporting, relate it to the standards
statements, incorporation and dividends. governing financial reporting and be able
Upon completion, students should be able to prepare general-purpose financial
to demonstrate an understanding of statements, including appropriate disclosure
accounting principles & apply those skills to requirements and schedules.
a business organization. Prerequisite: Acct
101
Students are expected to accomplish a
practice set where they analyze, record,
classify, and report financial transactions
from source documents. The practice set is
a venue for the students to apply their
learning in this course.

ACCT 102 3
units
PARTNERSHIP
ACCOUNTING
Aims to develop the ability to analyse
business transactions peculiar to a
partnership business
– formation, operation, dissolutions and
changes in ownership interests, and
liquidation, and relate their effects to the
interest of the stakeholders. Students are
expected to understand the influence of
partnership reporting in decision- making
and its effect in the growth of a business.

The students complete and submit the

accounting practice set for partnership as
the final output of the course. This
emphasizes the importance of credibility,
integrity, and accountability in the practice
of accounting.
Prerequisite: Acct
101

ACCT201A 6 units
INTERMEDIATE ACCOUNTING 1
(CONCEPTUAL FRAMEWORK)
This course tackles the overview of the
Philippine Financial Reporting Standards
(PFRS), the Philippine Accounting
Standards (PAS) and related
interpretations, and their relationship to
International Financial Reporting Standards
(IFRS), International Accounting
Standards (IAS), and related
interpretations. It explains the standard
setting process, the authority attached to
the standards and the body authorized to
promulgate them. It is in the foregoing
context that the Conceptual Framework for
Financial Reporting, which sets forth
general guidelines governing financial
ACCT202 6 units come up with the answers or conclusion.
INTERMEDIATE ACCOUNTING 2 The students are expected to interpret and
(WITH ACCOUNTING apply accounting standards related to the
STANDARDS AND recognition, measurement, valuation and
REPORTING) financial statements presentation and
This course presents a detailed discussion, disclosures of Investment Accounts,
appreciation and application of accounting Property, Plant and Equipment, Wasting
standards set forth by the Financial Reporting Assets and Intangibles. The students
Standards Council of the Philippines and, should be able to pass comprehensive
where applicable, by other authoritative exam.
bodies of the accountancy profession that Prerequisite :
are currently applicable to the recognition, Acct202
measurement and financial statement
presentation of Cash and Cash Equivalents,
Receivables and Inventories. The related
internal control measures are also presented
and enabling the students to prepare Bank
Reconciliation and Aging of Receivables. It
also exposes the students to accounting for
SMEs as a contrast to full IFRS application.

At the end of the semester, the students are

expected to develop critical thinking skills
and become effective communicators. This
course also aims that students will
understand the importance of transparency
in financial reporting making them socially –
responsible. The students should be able to
interpret and apply the accounting
standards in relation to the recognition,
measurement, and financial statement
presentation of Cash and Cash
Equivalents, Receivables and Inventories.
The students should be able to prepare
Bank Reconciliation and Aging of
Receivables and pass comprehensive exam.
Prerequisite : Acct
101

ACCT203 6 units
INTERMEDIATE ACCOUNTING 3
(WITH ACCOUNTING
STANDARDS AND
REPORTING)
This course is a continuation of Intermediate
Accounting I. It is designed to cover the
discussion, appreciation and application of the
Philippine Accounting Standards (PAS) and
Philippine Financial Reporting Standards
(PFRS) on the recognition, measurement,
valuation and financial statements
presentation and disclosures of Investments
accounts, Property, Plant and Equipment,
Wasting Assets and Intangibles. It also
includes the revaluation and impairment of
these accounts. Incorporated in this course
is the PFRS application to SMEs.

At the end of this course, the students are

expected to analyze and solve problems
regarding Investments, PPE, Wasting Assets
and Intangibles, and explain the
procedures on how they were able to
and understand its importance. Through this,
ACCT204 6 units
they will become more sensitive and
INTERMEDIATE ACCOUNTING 4
responsive to the needs of the society.
(WITH ACCOUNTING
STANDARDS AND
At the end of the course, the students are
REPORTING)
expected to be able to discuss the different
This course covers an extensive discussion
problems addressed by the PAS or PFRS
and practical application of the currently
applicable to each topic and apply
applicable Philippine Accounting Standards
appropriate accounting treatments. The
(PAS) and Philippine Financial Reporting
students are expected to apply the specific
Standards (PFRS) relative to the
presentation and disclosure requirements by
recognition, measurement, valuation and
the standards relative to each topic.
financial statement presentations of
Prerequisite :
current liabilities (including provisions and Acct204
contingent liabilities), bonds payable, notes
payable, shareholders’ equity, retained
earnings, and contemporary issues like
leases, accounting for income taxes, post-
employment benefits and other employee
benefits. The students will also be
exposed to cash and accrual basis
accounting, integrating all topics in
financial accounting. The course is
structured in such a way that it challenges
the students to their full potential,
encourages synergy, collaboration and
dialogue in an environment that is fraternal,
caring, and respectful. The course
prepares the students to be responsible in
the world of work, family, nation and the
Church.

At the end of the course, the students

should be able to interpret and apply
accounting standards related to the
recognition, measurement, valuation and
financial statements presentation and
disclosures of Current and Non-current
Liabilities, components of the Shareholders’
Equity, Leases, accounting for Income
Taxes, Employee Benefits and Post-
employment Benefits. The students are
expected to prepare financial statements
for Tax purposes and reconcile the
difference with financial accounting Income.
The students are likewise expected to
prepare Income Statement under accrual
basis accounting as a migration from
cash basis account.
Prerequisite: Acct
203

ACCT303 3 units
PROFESSIONAL ELECTIVES 4 -
UPDATES ON FINANCIAL REPORTING
STANDARDS
This course covers special topics in financial
accounting that deals with the recognition,
measurement, valuation and financial
statement presentations of biological assets
and the agricultural industry as a whole,
investment properties, non- current assets
held for sale and discontinued operations,
and government grants. It also discusses
environmental accounting and reporting in
hyperinflationary economies. Discussions are
aimed to develop students’ awareness on the
different areas where accounting is applied
procedures pertaining to specialized
ACCT401 6 units
industries such as banking, insurance,
AUDITING AND ASSURANCE 1
real estate, not for profit entities,
(Governance, Business Ethics, Risk
cooperatives, mining and agricultural
Management, and Internal Control)
companies (sugar farming).
This course deals with the nature of the
accounting profession, auditing and
Students are expected to pass a
assurance fundamentals, professional
comprehensive examination at the end of
standards, and public sector regulation of
the course.
accounting practice. Then the students are
Prerequisite: Acct402
introduced to the basic concepts and
methodology of auditing in general as
applied to the various types of audit. After
which, the discussion is more focused on
financial statements audit using risk-based
audit approach, which will cover risk
assessment (preliminary engagement
activities, planning the audit and risk
assessment procedures) and risk response
(designing test of controls and substantive
test procedures), and culminates in audit
report preparation including
communications with the board of
directors and management concerning
internal control weaknesses. Also
discussed in detail are the professional
values and the Code of Ethics for
Professional Accountants, which aims to
focus on the responsibility of every Lasallian
CPA to uphold the ethical and legal
standards in the exercise of his/her
profession.

At the end of the course, the students are

expected to submit case study reports
relating to application of Code of Ethics, a
simple audit plan and internal control
evaluation, as well as to prepare audit
reports based on different audit findings.
Prerequisite: Acct203

ACCT402 6 units
AUDITING AND ASSURANCE 2
(APPLIED) This course is a continuation
of Auditing and Assurance 1, and covers
the detailed approaches and substantive
test procedures on problems and
situations ordinarily encountered in the
independent examination of cash and
cash equivalents, receivables, inventories,
investments, property and equipment,
intangibles, liabilities, shareholders equity,
and revenue and expense accounts.

Students are expected to pass a

comprehensive examination at the end of
the course.
Prerequisite: Acct401

ACCT403 6 units
AUDITING AND ASSURANCE 3
(SPECIALIZED INDUSTRIES)
This course covers the detailed approaches
on problems and situations ordinarily
encountered in the independent
examination of financial statements. It
deals specifically with the application of
auditing standards, techniques and
for joint arrangement and corporate
ACCT501 3 liquidation. Students’ mastery of the course
units will be tested by a comprehensive
COST ACCOUNTING & examination given at the end of the
CONTROL semester.
Orients the students in the nature,
peculiarities and importance of the various At the end of the course, the students will
concepts & objectives of cost discipline. be able to analyze and account for
The first part is on cost accumulation and transactions involving installment sales, long
the traditional concepts of job order costing term construction contracts, franchises and
and process costing with accounting for consignment sales, applying the provisions
production losses. The second part deals of PFRS15, IAS18 and IAS11, apply the
with backflush costing system, service cost provisions of PFRS 4 in accounting for
allocation, and joint cost allocation and Insurance Contracts and account for build,
treatment of by products. The course aims operate & transfer schemes in accordance
to help the students understand the with IFRIC 12. In addition, students will
factors and aspects necessary to come up also be able to record the
with with an effective cost system. Because
of the dynamic nature of the companies,
exposure to actual manufacturing scenario
is required to have a better understanding
of this course.

Students are then required to submit a

manufacturing process flowchart of the
company plants visited integrated with
theories & application of the cost
accounting process.
Prerequisite:
Acct204

ACCT502 3
units
STRATEGIC COST
MANAGEMENT
Focuses on the analysis of costs & profits
and other relevant information for
management decision making.
Discussions on the behaviour of costs
specifically on CVP analysis, standards
& variances, variable, and absorption
costing are covered under management
planning. It also covers problems in TQM,
JIT, business process reengineering,
KAIZEN costing, and target costing.

At the end of the course, the

students are required to submit a
comprehensive case analysis of the cost
accumulation of selected SMEs of the
province. The evaluation papers are
then presented to the owners for
application. Prerequisite: Acct501

ACCT601 3 units
ADVANCED ACCOUNTING 1
(ACCOUNTING FOR SPECIAL
TRANSACTIONS)
Advanced Accounting 1 deals with
specialized accounting concepts usually
encountered by accountants in practice.
The gist of this course revolves around the
application of fundamental accounting
valuation and accounting theory to special
income and expense recognition methods in
accordance with the relevant accounting
standards. This will also include accounting
students in their preparation for a long term
transactions involving Joint Operations and
professional accounting career, responsive
Joint Venture, applying the provisions of
to the challenges and dynamics set by the
IFRS11 and IAS 28, respectively. Lastly,
profession while maintaining the highest
students will be able to prepare statement
degree of integrity and ethical standards.
of liquidation for financially distressed
Prerequisite:
corporations. In the conduct of these Acct601
activities, students are expected to
maintain integrity, embodying a true
Lasallian value of Christianity.
Prerequisite:
Acct204

ACCT602 6 units
ADVANCED ACCOUNTING 2
(ACCOUNTING FOR GOV’T & NON-
PROFIT ORGANIZATIONS
& BUSINESS COMBINATION
INCLUDING FOREIGN CURRENCY
TRANSACTIONS) Advanced Accounting
2 is a continuation of Advanced
Accounting 1. This primarily deals with
topics in accounting that covers business
combinations and accounting for inter-
company transactions entered into by these
firms. Included in this course are
accounting for non-profit organizations
and the government’s national
accounting system. The course will also
expose students to transactions
involving foreign operations. This six-
unit course is intended to train
students for their preparation in their
Licensure examination and for them to
acquire the necessary skills in accounting
that will prepare them to analyze complex
business transactions.

At the end of the course, the students will

be able to manifest skills in analyzing and
accounting for transactions involving
business combinations accounted for using
acquisition method and special problems
involving mergers and parent- subsidiary
transactions. The students are likewise
expected to prepare consolidated financial
statements in accordance with the relevant
International Financial Reporting
Standards. In this course, the students will
also be able to record transactions
involving home office and branch
transactions. To simulate all the learning,
the students will be required to answer a
comprehensive problem in business
combination. They will prepare a
consolidated working paper covering
transactions from acquisition up to the
eventual preparation of consolidated
financial statements for years subsequent
to acquisition date. The students are
expected to journalize transactions of non-
profit organizations, identify the differences
between the accounting system of
government (including its instrumentalities)
and private corporations, record the effects
of changes in foreign exchange and
translate foreign financial statements to
presentation currency. All these will equip
research paper and defend the same before
ACCT701 3 a panel. Prerequisites: Acct701, SAPP
units
ACCOUNTING RESEARCH ACCT801 3 units
METHODS STRATEGIC BUSINESS
The focus of this course is on applied ANALYSIS
accounting research. It is intended to (MANAGERIAL ACCOUNTING)
provide the learners with a strong This course equips accountants with key
foundation in the conceptualization and concepts and tools useful in providing
operationalization of research, how to managerial information for planning,
design a research project, and skills in the control, and decision- making purposes. It
utilization of a wide range of research emphasizes how data can be analyzed and
methods. The foregoing are fundamental interpreted to support the achievement of
to designing and implementing a business objectives. It includes (but not
successful research project. The objective necessarily limited to) such techniques as
of the course is to prepare the learners to financial planning & budgeting,
conduct quality research using various responsibility accounting & transfer pricing,
approaches, including qualitative, balanced scorecard, and differential
quantitative, mixed methods, action analysis.
research, and outcome-based research. It
instructs the learners on the research process
as applied to the pursuit of an accountancy
research project directed at solving an
accounting or finance problem. The final
segment of the course consists of
constructing a research proposal that serves
as the basis for the study that learner
conducts in the next research course, which
allows him to apply research concepts and
techniques in an actual research undertaking.

Students are required to produce and

defend a research proposal on a particular
topic, as basis for the actual applied
accounting research project in the
subsequent research course.
Prerequisite:
PCom

ACCT702 3
units
ACCOUNTANCY
RESEARCH
This is the continuation of the course on
Accounting Research Methods. It is the
second of two courses on the conduct of
empirical research relevant to the field of
Accountancy. The previously-approved
research proposal - the final output of the
Accounting Research Methods course -
becomes the springboard for the actual
conduct of applied research in this course.
The primary thrust of the course is on
developing skills for producing applied
research output that has real-world
significance. Students are afforded the
opportunity to implement the previously-
conceptualized and approved research
project through data collection & analysis,
interpretation of results, developing &
evaluating alternatives, developing
recommendations, and research reporting.
This may involve the use of statistical
procedures through SPSS, Business STATA
or Excel.

Students are expected to produce a

CONSULTANCY
At the end of the course, students are
expected to pass a comprehensive exam Deals with the basic considerations,
covering all topics taken up. In addition, concepts and methodology on the practice
students are required to develop a simple of management consultancy, with particular
budgeting system and prepare a sample emphasis on work done by CPAs. It
master budget for a small business or provides an overview and survey of the
cooperative. practice; a profile of the ideal management
Prerequisite: consultant; practice standards and ethical
Acct501 considerations; and the relevant concepts,
methodology, and practices on the
administration and conduct of management
ACCT901 6 consultancy. The course also delves into
units the social responsibilities of management
ACCOUNTING consultants. It discusses in more detail
INTERNSHIP certain types of management consulting
This is an applied academic and mentored engagements.
practical experience conducted under joint
faculty and employer supervision, requiring
a minimum of
400 contact hours. This is in the area of
auditing, which prepares them for their
likely eventual work as CPAs. A grade is
given at the end of the internship by both
the employer and the faculty- mentor. Each
internship assignment shall meet the
following requirements:
1. Be substantial and practical, including the
analysis, evaluation, and application of
auditing concepts;
2. Be subject to periodic documentation of
progress and review by both the employer
and the Accountancy Program Chair;

The internship culminates in a final

evaluation prepared by the employer and
faculty-mentor, and a final course grade
awarded by the faculty-mentor.

Upon completion of the internship program,

students are expected to have had hands-
on, practical experience and learning gained
from being exposed to and involved in real,
actual operations of an auditing firm. They
are expected to acquire a deeper
understanding of classroom lessons
stemming from their first-hand experience
of how business, accounting, and auditing
concepts are concretely applied in
practice. They are required to submit a
written report documenting the tasks,
responsibilities, learning experiences,
training, and hours worked. Reports should
include comments on areas such as
human relations aspects of their work,
including leadership and management
skills; importance of and emphasis on
teamwork as opposed to individual work;
technical, intellectual, physical, social, and
ethical challenges; work schedule; and
how the Accountancy Program’s course
work prepared them for internship.
Prerequisite: Completion of at least 80% of
courses in the entire curriculum

ACCT111 3
units
MANAGEMENT
At the end of the course, students are
Students are required to pass a
expected to pass a comprehensive
comprehensive exam at the end of the
examination on topics covered.
course. They also expected to perform an
Prerequisite: InfoT3,
actual operations audit of a small business Acct403
or cooperative and submit a report on
audit results.
Prerequisites: Acct801, FinMa2, MgtSci,
Acct402

ACCT121 3 units
CRAFTING NOTES TO
FINANCIAL STATEMENTS
This course deals with the types of Notes
that accompany Financial Statements, which
are important in the understanding of the
lines items shown therein. It deals with
the preparation of the notes relevant to
statements of compliance with IFRSs,
significant accounting policies applied,
supporting information for items
presented on the face of the financial
statements, and other necessary
disclosures such as contingent liabilities and
non – financial disclosures.

Students are expected to prepare

complete set of financial statements with
corresponding Notes thereto, and to pass a
comprehensive examination at the end of
the course.
Prerequisite:
Acct204

ACCT131 3 units
INTEGRATION AND UPDATES -
PRACTICAL ACCOUNTING 1
This course provides integration and
updates on all topics in Practical Accounting
1 (lAcct201A, Acct202, Acct203, Acct204),
both theory and application.

At the end of the course, students are

expected to pass a comprehensive
examination on topics covered.
Prerequisite:
Acct204

ACCT132 3 units
INTEGRATION AND UPDATES -
PRACTICAL ACCOUNTING 2
This course provides integration and updates
on all topics in Practical Accounting 2
(Acct501, Acct502, Acct601, Acct602), both
theory and application.
At the end of the course, students are
expected to pass a comprehensive
examination on topics covered.
Prerequisite:
Acct602

ACCT133 3 units
INTEGRATION AND UPDATES -
AUDITING This course provides
integration and updates on all topics in
Auditing (Acct401, Acct402, Acct403,
InfoT3), both theory and application.
ACCT134 3 units
INTEGRATION AND UPDATES - MACRO 3
MANAGEMENT SERVICES units
This course provides integration and MACROECONOMI
updates on all topics in Management CS
Services (Acct801, Acct501, Acct502, Introduces the students to the different
Finance and Economics), both theory and topics concerning national economic issues
application. and measures of economic performance
such as GDP, unemployment and inflation,
At the end of the course, students are fiscal and monetary policies, international
expected to pass a comprehensive trade, and foreign exchange rates. These
examination on topics covered. are the topics given priority as these are
Prerequisite: Acct801, covered in the CPA board exams.
Acct502 Additional topics concerning the macro
economy such as national income
ACCT135 3 units determination, employment,
INTEGRATION AND UPDATES -
BUSINESS LAW AND TAXATION
This course provides Integration and
updates on all topics in Business Law
(ComLaw1, ComLaw2, ComLaw3, ComLaw4,
ComLaw5) and Taxation (Txtn1 and Txtn 2),
both theory and application.

At the end of the course, students are

expected to pass a comprehensive
examination on topics covered.
Prerequisites: ComLaw1, ComLaw2,
ComLaw3, ComLaw4, ComLaw5,Txtn1, Txtn
2

ECON 104A 3
units
MANAGERIAL
ECONOMICS
This course covers both basic
microeconomics and managerial economics
concepts. It introduces basic
microeconomics to students including the
concepts of and factors affecting supply,
demand, market equilibrium, price elasticity
of demand, market structure, production,
and cost functions - topics that are given
priority as these are covered in the CPA
board exams. In the managerial
economics part, students learn the
concepts of profit and wealth
maximization, corporate social
responsibility, price determination, and
characteristics of the different markets.
Economic tools are also introduced to
students to aid them in their analysis and
decision making on the cases and problem
exercises presented in class. This
basically trains students to become good
decision makers in the area of business
management.

At the end of the semester, the students

are expected to create their own case that is
anchored on any of the topics included in
the course and applying the different
economic and mathematical tools, and the
economic principles that should be
observed by business, societies and
individuals. They are expected to be able to
present the case in class.
comprehensive examination given at the
price levels, taxation, and agrarian reform
end of this course. The exam should test
are also taken up. The course creates
the students’ skills in financial analysis
awareness among students on how
(interpreting and analyzing financial
individual decisions affect the aggregate so
statements for indications of business
that they will make more socially
performance), cash flows analysis,
responsible decisions.
operating and financial leverage. Students
should also be able to do financial
Students will be asked to create an
forecasting, planning and control, and apply
economic agenda that they think will boost
concepts that would enable them to answer
the economic standing of the country
cases involving working capital
considering its present state. The agenda
management, capital structure issues,
should be able to touch the pressing
sources of short-term and long-term
economic issues of today and make
financing. This course also focuses on
recommendations that incorporate sound
enabling the students to use basic firm
economic policies.
Prerequisite: valuation techniques and analyze the
Econ104A following: investment decision processes,
financing, and dividend policy structures
asset management and financial
ECON501 3
units
ECONOMIC
DEVELOPMENT
Deals with problems and constraints for
growth of developing countries in line with
their national goals by discussing the past
and present development strategies
including the effects of globalization. The
students are expected to discuss the ethical
dimensions of development strategies that
helps alleviate poverty conditions.

The students are expected to develop

international perspectives, foster concerns
for global issues while raising awareness
of own responsibilities at a local, national
and international level. The course aims
to develop in students values and attitudes
that will enable them to achieve a degree of
personal commitment in trying to resolve
the issues, appreciating their responsibility
as citizens of an increasingly independent
world.
Prerequisite:
Econ104A

FINMA1 3
units
FINANCIAL
MANAGEMENT
This course provides the synthesis of
financial policy into a grand strategy which
integrates organizational purpose and
goals. This course is a three-unit subject,
which aims to introduce the student to
financial management as a function and
role of finance, a vital aspect of a business
organization. The course is an introduction
to advanced finance subjects, to the
preparation and presentation of feasibility
studies, and as a core subject for all
business programs. Students’ effective
communication skills will be honed in this
course as they will be presenting cases in
class.

Students should be able to pass the

the profession. It discusses the
strategies and portfolio theory.
fundamentals of the computer systems,
Likewise, the course intends for the
data processing concepts, development of
students to properly share firm wealth by
computing device leading to network
answering problems on dividend
principles, and internet technologies. The
distributions, share repurchase and other
course aims to enrich students’ prior
payouts. Finally, the course gives an
knowledge and skills in the use of the
avenue for the students to examine the
computer and computer applications
main types of derivative contracts: forward
through hands-on manipulation of office
contracts, futures, swaps and options, and
productivity programs such as MS Word,
how these instruments are used in
MS PowerPoint and MS Excel.
managing and modifying financial risks.
Completion of this course prepares them to
Prerequisite: Acct202
use technology responsibly and skillfully to
address academic and future professional
FINMA2 3 demands.
units
FINANCIAL
MARKETS
This course gives fundamental
knowledge on the structure, function and
role of the financial system in light of the
complex web of links and interconnections
between capital providers and users of
capital. The course will cover financial
intermediaries, financial instruments and
the different markets where credit
institutions are active players. The students
should be able to describe characteristics of
equity investments, security markets, and
indices, fixed income securities and their
markets, yield measures, risk factors, and
valuation measures and drivers The
candidate should also be able to analyze
industries, companies, and equity securities.
In the conduct of the course, students
should be able to explain the important
characteristics of the markets in which
equities, fixed-income instruments,
derivatives, and alternative investments
trade. Acquired knowledge on market
organization and structure will allow them to
describe market classifications, types of
assets and market participants, and how
assets are traded.

Throughout the course, the students will

be able to explain how security market
indices are constructed, managed, and used
in investments. In addition, the students will
be able to classify different markets in
accordance with their efficiency to which
market prices reflect information. As to
fixed income market, the course intends
for the students to be introduced to the
elements that define and characterize fixed-
income securities. They are also expected to
describe the primary issuers, sectors, and
types of bonds.
Prerequisite:
FinMa1

INFOT1 3 units
IT APPLICATION TOOLS IN
BUSINESS (CONCEPTS &
PRODUCTIVITY TOOLS)
This course tackles the basic concepts of
information technology geared towards
business systems and its significance to
COMLAW1 3 units
At the end of the course, students are
LAW ON OBLIGATIONS AND
expected to render an oral presentation and
CONTRACTS This course is the first in
submit a soft copy therewith on concepts
the series of four courses that cover
learned in the subject by utilizing computer
business laws including their legal
applications tackled in the course.
implications. This course deals with the
laws governing obligations and
INFOT2 3 contracts and application of these
units concepts to practical problems. It deals
ACCOUNTING INFORMATION with the study of the basic rights and
SYSTEM duties of a debtor and a creditor in the
This course establishes students to the performance of their respective
systems that produce financial information obligation/s. Topics discussed include the
for organizations. Although discussions will nature and effects of obligations, the
cover information systems as a whole, extinguishment of obligations, the creation
particular emphasis will be placed on of contracts, the basic nature and kinds of
financial transaction cycles and business contracts, and defective contracts.
processes in the accounting information
systems (AIS). It will also cover risks and
controls involved in the processing of
financial transactions in an information
technology environment. Once the overall
understanding of the theory and manual
processing is accomplished, students will
harness their understanding in an
automated environment using SAP, a
widely-used financial application by many
local and international businesses to process
their financial information.

Students are expected to implement

processes and controls, present and defend
a working accounting information system
prototyped for a company to gain
knowledge and skills with more relevance in
today’s business world.
Prerequisite:
INFOT1

INFOT3 3
units
AUDITING IN A CIS
ENVIRONMENT
This course dIT-related risks, computer
information system (CIS) security and
control mechanisms and audit techniques
that may be employed to address the risks,
and the impact of computer use. It also
tackles emerging IT-related topics affecting
the public accounting profession. In
addition, itdiscusses computer-assisted
audit tools and techniques (CAATTs) and
how auditors use CAATTs in performing
audits.

In this course, students gain hands-on

experience in auditing with the use of
computers particularly using the Audit
Command Language (ACL) as generalized
audit software (GAS) to equip them to
handle auditing in the global scenario. At
the end of the course, students are
expected to pass a comprehensive exam
and to submit a soft file of audit working
papers using the ACL software.
Prerequisites: Acct402, InfoT2
incorporation, complete with all the
Students will prepare their own
necessary requirements they desire to
contracts complete with all its necessary
establish in their own business
elements: (1) offer; (2) acceptance; (3)
organizations. Prerequisite: ComLaw1
consideration; (4) mutuality of obligation;
(5) competency and capacity; and, in
COMLAW4 3 units
certain circumstances, (6) a written
LAW ON SALES, AGENCY AND
instrument.
CREDIT TRANSACTIONS
This course is the fourth in the series of
four courses that cover business laws
COMLAW2 3 including their legal implications. This
units course deals with the law on sales, its
LAW ON NEGOTIABLE nature, form and requisites. It discusses
INSTRUMENTS the rights and obligations of the vendor and
This course is the second in the series of vendee including remedies in case of
four courses that cover business laws defaults. It also covers applicable laws
including their legal implications. This on installment
course covers the law on negotiable
instruments in general, their form and
interpretation, their consideration and
negotiation, the rights of the holders
thereof and the liabilities of the parties
thereto. It includes presentment, notice of
dishonor, and discharge of negotiable
instrument. Topics discussed include the
meaning of acceptance, presentment for
acceptance, acceptance for honor, and
payment for honor. This course also
contains discussions on bouncing checks.

Students will prepare their own negotiable

instruments complete with all the
requirements for the instrument to be
negotiable: (1) in writing and with
signature or maker or drawer; (2)
unconditional promise or order; (3) date of
payment; (4) payable to order or bear (5)
name of drawee.
Prerequisite:
ComLaw1

COMLAW3 3
units
LAW ON BUSINESS
ORGANIZATIONS
This course is the third in the series of four
courses that cover business laws including
their legal implications. This course is
intended to give the students a broad
knowledge of legal provisions governing
business associations - partnership,
corporations (including foreign
corporations), and cooperatives. The course
discusses their organization/formation,
registration, administration, rights, powers,
duties and obligations, dissolution,
liquidation, and other relevant topics. The
power and obligations of the board of
directors and stockholders, statutory
books, records and returns required for a
corporation, and securities regulation are
also discussed. This course also provides
basic knowledge on the Law on
Cooperatives.

Students will prepare their own

partnership agreement and articles of
Acct102
sales. The course also provides the
students an understanding of the law on
TXTN2 3 units
credit transactions such as pledges, real
BUSINESS TAXATION AND
mortgages and chattel mortgages. It also
OTHER TAXATION TOPICS
discusses the insolvency law as well as
This taxation course deals with business
corporate rehabilitation.
taxes. Students will be able to identify
the business taxes required for each type
Students will prepare their own
of taxpayer engaged in business such as
mortgage contract complete with clauses
percentage taxes and value-added tax
and requirements necessary to make the
(VAT). They will also be able to
contract effective. Prerequisite: ComLaw1

COMLAW5 3 units
REGULATORY FRAMEWORK AND
LEGAL BUSINESS ISSUES
This course provides basic knowledge
on the laws on other business transactions,
to wit: PDIC Law, Secrecy of Bank Deposits
and Unclaimed Balances Law, General
Banking Law with emphasis on loans,
AMLA Law with emphasis on covered
transactions, suspicious transactions and
reportorial requirements, the New Central
Bank Act with emphasis on legal tender
power over coins and notes,
conservatorship and receivership and
closures, and the Intellectual Property Law
(except provisions under part I) with
emphasis on the Law on Patents, the Law
on Trademark, Service Marks and Trade
Names, and the Law on Copyright.

Students will use the principles of the

aforementioned legal provisions to address
certain legal cases to be presented in a moot
court setting in the classroom.
Prerequisite:
ComLaw1

TXTN1 3
units
INCOME
TAXATION
This introductory taxation course is
primarily concerned with income taxation.
Students will have their initial exposure to
the Philippine income tax system. The
course is divided into six main topics:
general principles of taxation, classification
of income tax payers, different sources of
income, final tax, income taxation of
individuals, and income taxation of
corporations. The objective is to develop a
working knowledge on basic principles and
rules of the income tax system in the
Philippines as they apply to individuals,
partnerships and corporations. This course
also covers different tax remedies.

Students will prepare BIR Forms on

income taxes specifically BIR Form 1604CF
or the Annual Information Return of Income
Tax Withheld on Compensation and Final
Withholding Taxes and BIR Form 2306 or
the Certificate of Final Income Tax
Withheld.
Prerequisite:
theory, decision analysis, and decision
determine inclusions in gross estate and
trees. The introduction of concepts via
gross gift, allowable deductions, and the
cases in decision-making related to
computation of transfer taxes such as estate
operations and strategies in preferred
and donor taxes. This course also covers
whenever appropriate.
other taxation topics such as taxation under
the local government code, preferential
Students are expected to enhance their
taxation, Senior Citizens Law, Magna Carta
ability to perform the quantitative analysis
for Disabled Persons, Special Economic Zone
necessary, understand the usefulness and
Act, Omnibus Investments Code, Barangay
limitations of the methods, recognize
Micro- Business Enterprises (BMBEs) Act,
situations where the methods can be
Double Taxation Agreements, and tariff and
applied beneficially, and be aware of the
customs code.
issues involved when utilizing the results of
the analyses.
Students will prepare a testamentary will
with all its necessary elements. They will
also prepare BIR Forms on transfer and
business taxes specifically BIR Form 1801
or Estate Tax Return, BIR Form
1800 or Donors Tax Return and BIR Form
2551M
or Monthly Percentage Tax
Return. Prerequisite: Txtn1

OMTQM 3
units
OPERATIONS MANAGEMENT AND
TQM
This course introduces the students to the
nature, scope, functions and importance of
production and operations management in
business. It includes discussions on
productivity, competitiveness and strategy,
forecasting, production, system design,
process selection and capacity planning.
The students are also exposed to facilities
layout, design of work systems, quality,
scheduling and just-in-time manufacturing
systems. Cases will also be used to illustrate
and apply the basic production and
operations concepts and tools commonly
used in the business firms. The course also
introduces the fundamental concepts of
total quality management and its
importance, its philosophy as an approach
to doing business, and how it can increase
productivity by utilizing the resources of an
organization that will benefit the society.
The course requires the students to
understand operations management’s
relevance as one of the major functions of
business and its role in improving the quality
of life.

The students are expected to develop

decision making, analytical, synthesis, and
problem solving skills from an operations
management viewpoint through case and
quantitative operations problems. MGTSCI
3 units
MANAGEMENT SCIENCE
Covers review/discussion of basic statistics
principles, regression analysis, time-series
analysis, non-parametric statistics, and
quantitative analysis techniques such as
matrices, graphic linear inequalities,
graphical sensitivity analysis, linear
programming, simulation, optimization
Descriptive analytics makes use of
STRAT100 3 tools to graphically present business
units performance indicators and enable
STRATEGIC managers to visualize how the company is
MANAGEMENT performing.
This course provides the framework for the
development of long-term strategies for an The course will enable the students to
entire organization to carry out its goals prepare reports using descriptive analytics
and objectives effectively. The course tools ranging from spreadsheet to
covers the process of long-range planning dashboards.
from the context of decision- making of the
organization.

The students are expected to apply

knowledge in management, marketing,
accounting and finance in determining a
business unit’s strengths/ weaknesses and
core competencies. During the duration
of the course, they will undertake a
business environment scan and analysis,
and prepare a strategic plan for a business.
Prerequisite: Should be in the 4th year
level.

LITEA 3
units
LIVING IN THE IT ERA (For
Accounting)
The course provides students with an
overview of the current trends in
information technology that drive today’s
business.

The course will provide understanding on

data management techniques that can help
an organization to achieve its business
goals and address operational challenges.
This will also introduce different tools
and methods used in business analytics
to provide the students with opportunities
to apply these techniques in simulations in a
computer laboratory.

BA102 3 units
BUSINESS ANALYTICS 2 –
FUNDAMENTALS OF DATA
WAREHOUSING
The course is designed to introduce students
to the fundamentals of data warehousing
for managers. Data warehousing is used in
business intelligence, enabling managers to
make critical decisions based on different
business transactions.

Managers of business should be able to see

opportunities for exploiting data coming
from transactions using data warehousing.
This provides a discussion on how to adapt
data warehousing as an approach for
managing data, highlighting the needed
resources to roll out a data warehouse.

BA103 3 units
BUSINESS ANALYTICS 3 –
DESCRIPTIVE ANALYTICS
The course aims to introduce students to
the fundamentals of descriptive analytics.
This course introduces the student to basic
BA104 3 units
statistical concepts and methods of
BUSINESS ANALYTICS 4 –
statistical inference. It deals with both
PREDICTIVE ANALYTICS
descriptive and inferential statistics. It
The course is designed to introduce to
emphasizes the role of statistics in
students the fundamentals of predictive
interpreting research results. It covers
analytics.
sampling, the collection and
presentation of data, frequency
Through this course, students are trained
distributions, graphs, measures of central
to process voluminous data to be used for
tendency, measures of variability,
prediction, classification and association,
making it essential for projections,
forecasts and correlations. The use of
historical data examine various trends
and behaviour patterns are explored,
applying statistical models and techniques
to be able to predict what might happen in
the future.

BA105 3 units
BUSINESS ANALYTICS 5 –
PRESCRIPTIVE ANALYTICS
The course aims to provide the students
with applications that help organizations
develop insights to make decisions from
current data to achieve organizational goals.

Through this course, leaners are allowed to

recommend a number of different possible
actions and guide them to finding the
optimal solution. Using optimization and
simulation techniques, learners will attempt
to quantify the effect of future decisions in
order to advise on possible outcomes
before the decisions are actually made.

IBT100 3
units
INTERNATIONAL BUSINESS &
TRADE
This introductory course focuses on the
core concepts and techniques for entering
the international marketplace. Emphasis is
on the effect of sociocultural, demographic,
economic, technological, and political-legal
factors in the foreign trade environment.
It covers a variety of topics to illustrate
the unique nature of international business
including the patterns of world trade,
currency exchange and international
finance, globalization of the firm,
international marketing, and operating
procedures of the multinational enterprise.
International business and trade in the
Asian and ASEAN contexts is highlighted.
Each student is expected to develop a
Foreign Market Opportunity Assessment.
He/she chooses a company, product or
service and a country. The company could
be imaginary or real. The purpose of the
project is to reinforce information covered
in the course, which represents a macro
perspective, but the project is on a micro or
firm level perspective.

SAPP 3 units
STATISTICAL ANALYSIS WITH
SOFTWARE APPLICATION
measures of relationship, the normal
distribution, and tests of hypothesis. Students
are taught the use of the statistical software
SPSS in analyzing data.

After course completion, students are

expected to be able to use statistical tools in
studying and resolving business problems
especially those relating to accounting and
finance issues.