Adventist University of the Philippines

BACHELOR OF SCIENCE IN ACCOUNTANCY

(Enhanced Curriculum 2014)

FIRST YEAR
First Semester Units
BACT 111 Principles of Accounting I* 6
MATH 111 College Algebra 3
ENCA 111 Communication Skills I 3
FILI 111 Komunikasyon sa Akademikong Filipino 3
BSIT 115 Fundamentals of Computer Software 3
HIST 111 Philippine History with Politics and Governance 3
RELB 111 The Gospel 3
VOED 111 Home Skills 2
PHED 111 Physical Education I Elective 2
NSTP 111 National Service Training Program I 3
SCSS 111 Students’ Convocation (1)
MFAC 111 Majors’ Forum (1)
Total Units 33
Second Semester Units
BACT 122 Principles of Accounting II* 6
MATH 121 Business Statistics 3
ENCA 122 Communication Skills II 3
FILI 122 Pagbasa at Pagsulat Tungo sa Pananaliksik 3
BSIT 122 Funda. of Programming & Database Theory and Apps. 3
SOSC 124 Basic Economics with TAR 3
BFIN 121 Basic Finance 3
PHED 122 Physical Education II Elective 2
NSTP 122 National Service Training Program II 3
SCSS 112 Students’ Convocation (1)
MFAC 112 Majors’ Forum (1)
Total Units 31
Qualifying Examination**

SECOND YEAR
First Semester Units
BACT 213 Financial Accounting and Reporting I 6
BABM 111 Fundamentals of Business Organization and Management 3
FAAS 221 Art, Man and Society 3
BFIN 213 Mathematics of Investment 3
BFIN 211 Microeconomics Theory and Practice 3
ENPL 211 Philippine Literature 3
SOSC 215 Society and Culture with Family Planning & HIV/AIDS 3
VOED 122 Keyboarding 2
PHED 213 Physical Education III Elective 2
WOED 111 Work Education I (1)
SCSS 211 Students’ Convocation (1)
MFAC 211 Majors’ Forum (1)
Total Units 31

Second Semester Units

BACT 224 Financial Accounting and Reporting II 6

BABM 223 Management of Human Behavior in Organization 3
BFIN 225 Quantitative Techniques in Business 3
BFIN 222 Macroeconomic Theory and Practice 3
SOSC 301 Intro. to Philosophy w/ Logic & Critical Thinking 3
BFIN 223 Business Calculus 3
SOSC 212 Life and Works of Rizal 3
RELB 122 The Destiny of Man 3
PHED 224 Physical Education IV Elective 2
WOED 222 Work Education II (1)
SCSS 212 Students’ Convocation (1)
MFAC 212 Majors’ Forum (1)
Total Units 32
Comprehensive Examination I **
THIRD YEAR
First Semester Units
BACT 315 Financial Acctg. & Reporting III* 3
BACT 317 Advanced Financial Accounting & Reporting I* 6
BACT 316 Cost Accounting & Cost Management* 6
BLAW 311 Law on Obligations & Contracts* 3
MKTG 121 Principles of Marketing 3
BFIN 311 Financial Management I 3
RELB 213 Daniel and Revelation 3
SCSS 311 Students’Convocation (1)
MFAC 311 Majors’ Forum (1)
Total Units 29

Second Semester Units

BACT 328 Advanced Financial Accounting & Reporting II* 6
BAUD 321 Assurance Principles, Professional Ethics, & Good Gov.* 6
BLAW 322 Law on Business Organization* 3
FILI 213 Masining na Pagpapahayag 3
BFIN 322 Financial Management II 3
BSIT 321 System Analysis and Design 3
RELB 224 Adventist Heritage 3
SCSS 312 Students’ Convocation (1)
MFAC 312 Majors’ Forum (1)
Total Units 29
Summer Units

BABM 331 Business Research with Feasibility Study 3

BACT 323 Technical Writing: Business and Accounting App. 3
Total Units 6
Comprehensive Examination II **

FOURTH YEAR
First Semester Units
PSYC 411 Business Psychology 3
BACT 419 Management Accounting* 6
BAUD 412 Applied Auditing* 6
BLAW 413 Sales, Agency, & Other Commercial Laws* 3
BTAX 411 Taxation I* 3
BABM 224 Production and Operation Management 3
BABM 416 Business Policy & Strategic Planning 3
SCSS 411 Students’ Convocation (1)
MFAC 411 Majors’ Forum (1)
Total Units 29

Second Semester Units

BACT 421 Management Consultancy* 3
BAUD 423 Auditing in a CIS Environment* 3
BLAW 424 Law on Negotiable Instruments* 3
BACT 414 Accounting Information System (w/ Lab) 3
BTAX 422 Taxation II* 3
BACT 423 Synthesis 1
BACT 425 Good Governance & Social Responsibility 3
PHYS 111 Earth Science 3
FAPJ 420 Photojournalism 3
BIOL 111 Biological Science 3
SCSS 412 Students’ Convocation
MFAC 412 Majors’ Forum
Total Units 30

Summer Units
BACT 431 PRACTICUM (Internship 160 hours) 3
Total Units 3

FIFTH YEAR
Units
BACT 511 Theory of Accounts* 3
BACT 512 Practical Accounting Problems I* 3
BACT 513 Practical Accounting Problems II* 6
BACT 514 Management Services* 3
BACT 515 Business Law and Taxation* 6
BACT 516 Auditing Theory* 3
BACT 517 Auditing Problems* 3
Total Units 27

SUMMARY

Comprehensive Examination II **
GENERAL EDUCATION REQUIREMENTS 77 Units

Humanities 24 Units
Communication Skills I 3
Communication Skills II 3
Komunikasyon sa Akademikong Filipino 3
Pagbasa at Pagsulat Tungo sa Pananaliksik 3
Masining na Pagpapahayag 3
Philippine Literature 3
Intro. to Philosophy w/Logic & Critical Thinking 3
Art, Man, and Society 3
College Algebra 3
Introduction to Statistics 3
Math/Science Cluster 15 Units
College Algebra 3
Mathematics of Investment 3
Physical Science Elective 3
Biological Science Elective 3
Fundamentals of Computer Software and Applications 3
Social Sciences 3 Units
Life and Works of Rizal 3
Physical Education 8 Units
Physical Education I Elective 2
Physical Education II Elective 2
Physical Education III Elective 2
Physical Education IV Elective 2
National Service Training Program 6 Units
NSTP I 3
NSTP II 3

INTERNAL REQUIREMENTS 16 Units

Bible Courses 12 Units
The Gospel 3
The Destiny of Man 3
Daniel and Revelation 3
Adventist Heritage 3
Vocational Education 4 Units
Home Skills 2
Keyboarding 2
Work Education (2) Units
Work Education I (1)
Work Education II (1)
 Majors’ Forum (every semester) (8) Units
MFAC 111 (1)
MFAC 112 (1)
MFAC 211 (1)
MFAC 212 (1)
MFAC 311 (1)
MFAC 312 (1)
MFAC 411 (1)
MFAC 412 (1)
Students’ Convocation (8) Units
SCSS 111 (1)
SCSS 112 (1)
SCSS 211 (1)
SCSS 212 (1)
SCSS 311 (1)
SCSS 312 (1)
SCSS 411 (1)
SCSS 412 (1)

BUSINESS EDUCATION 54 Units

Management 6 Units
Fundamentals of Business Organization and Management 3
Management of Human Behavior in Organization 3
Marketing 3 Units
Principles of Marketing 3

Accounting 6 Units
Principles of Accounting I 3

Business Communication 3 Units

Technical Writing: Business and Accounting App. 3
Finance 3 Units
Basic Finance 3
IT 3 Units
Fundamentals of Programming & Database Theory & App 3

BUSINESS EDUCATION CORE 18 Units

Management
Good Governance & Social Responsibility 3
Business Law
Law on Obligations & Contracts 3
Accounting
Principles of Accounting II 6
Economics
Microeconomic Theory & Practice 3
Taxation
Taxation I 3
IT EDUCATION 9
System Analysis and Design 3
Accounting Information System 3
Auditing in a CIS Environment 3
 ACCOUNTING AND FINANCE 127 Units
Additional General Education & Business Core 21 Units
Photojournalism 3
Business Calculus 3
Business Statistics 3
Quantitative Techniques in Business 3
Macroeconomic Theory & Practice 3
Production and Operation Management 3
Business Policy & Strategic Planning 3
Business Law and Taxation 12 Units
Law on Business Organization 3
Sales, Agency, & Other Commercial Laws 3
Law on Negotiable Instruments 3
Taxation II 3
Financial Management 6 Units
Financial Management I 3
Financial Management II 3
Financial Accounting Theory and Reporting 15 Units
Financial Accounting. & Reporting I 6
Financial Accounting. & Reporting II 6
Financial Accounting. & Reporting III 3
Cost Accounting and Cost Management 6 Units
Cost Accounting & Cost Management 6
Management Accounting and Management Consultant Services 9 Units
Management Accounting 6
Management Consultancy 3
Advanced Accounting 12 Units
Advanced Financial Accounting & Reporting, I 6
Advanced Financial Accounting & Reporting, II 6
Auditing and Assurance Services 12 Units
Assurance Principles, Professional Ethics,
& Good Governance 6
Applied Auditing 6
Internship & Thesis 7 Units
Business Research with Feasibility Study 3
PRACTICUM (Internship 160 hours) 3
Synthesis 1
Refresher Courses 27 Units
Theory of Accounts 3
Practical Accounting Problems I 3
Practical Accounting Problems II 6
Management Services 3
Business Law and Taxation 6
Auditing Theory 3
Auditing Problems 3
TOTAL NUMBER OF UNITS FOR THE DEGREE
Excluding NSTP and Work Education
TOTAL NUMBER OF UNITS FOR THE DEGREE 264 Units
Excluding NSTP and Work Education 256 Units