FEU :.

JILIMAN

Bachelor of Science in Accou nt ancy

Accountancy Retention Policy

A. OB ':TIVES

1 Tc t ta in an ' ma inta in a m inimum of se venty-fiv e perce nt (7 5% ) pass i11g rate in th e

C. -. '\ . licen st ·e exam inations .

2 Tc :·oduce \ ell-rou nd ed and strongly compet it ive accountant s.

B. GE :RAL GU") ELINES

J. A · 0py of t :1 e "Accountancy Reten tio r Pol icy" shal l be provided to al l acco untancy
st1•::'. ents du r ng the ir first enrollment in th e B.S.A. Cou rse . The wr itten consent of both
t h .c :;tudent 2n d his/her parent/guard i,rn to the program shall be obta ined .

L. A ,py of th0. retention po li cy shall be posted in the first four weeks of every trim ester
at . 1e inforrr 'C)ti on board of the Accou nt an cy stud ent organ ization .

_. Tr · retentio'l poiicy shall be regularly announced and prese nted in t he annua l general
a5_- .n bly of \ccountancy students.

£ A >nestra l ')rogress report about the retent ion pol icy shall be submitted to th e Coll ege
Du n during t he enrollment period .

5. Ar issue t .1at may arise in the implementation of the retent ion poli cy sha ll be
irr ·, ediately heard and resolved in the Department of Accountancy .

A .. ,.udent w :1 0 fa ils to comply with th e retent ion policy sl-iall no lon ge r be allowed to
e: '.J II in th e BSA Course . He/she shal l be officially notifi ed, and a copy of su ch notice
st- 'I be prov'ded to the parent/guardi ar concerned .

- A - .udent w ii o becom es disqualifi ed to enroll in t he BSA Course sha ll be provided full

as' st anc e in choosing and shifting to anoth er appropriate non-BSA Course.

C GL . ) \: LINES r_ l J THE POLICY

Tl. end-te n n exa m inations shall be prepared and/or mor,itored by the Departme nt o f
Ac:co untancv in coord ination w ith the subject professo rs.

.. fr · depart rr~ ntal exa mi nati ons shal l apply to~ acco unt ing, taxat ion, and bu siness hw
SL :2cts.

T avera ge ·;rade of the stud ent in §1! acac:emic (minor * * and maj0r "' sur,Jects) subj e<:L,
, ·ve ry t r' ' ?St er shou ld at least be "2.50" .
t Tr stu d ent m ust have a grade of at least 2.50 in each m ajor su tje ct includin g
ac :.m ting, ·,xati on , and business law subjects every trime st er .

n stude nt "" USt have a grade of at le ast 2.25 in each minor subject .

·Maj or : •Jbjects: Accounting, taxation and business law includes the Jol/o w ,ng
su ects :
i. F1•n damentals of Account in g
ii. A r counting 3A and 4A
iii. Fh ancial Accounting 1, 2 and 3
I
iv. Advanced Accounting 1, 2 and 3
V. A 11diting Principles 1 and 2
vi. /\f anagement Inf ormation System
vii. A 1diting in IT Environment
viii. Auditing Practice 1 and 2
ix. Brrsic and Advanced Cost Acco unting
X. fv c1nagement Accounting 1 and 2
xi. rv ,m agement Consultancy
xii. Business la w 1, 2, 3 and 4
xiii. T0xat ion 1 and 2

'M inor s 1bjects : all other subjects no t under major subjects .

[' AC J U NTAl'1 :y RETENTIO N PO LI CY

1) ···st year t '.) second year

-. ::ilicy I: A student who obta ins ~, t least two (2) cumulative p robat ion ary grad es of
2.25 during the ~i,~t 2r.rl S":..:: :-:d :ic-..,r sh 2!l , o lor 6er b2 all .,1·, 2d '.: ~ eni·c !!
under the BSA Course .

: Jii cy II: A student who obta ins a grade of 2.00 and below shall no longe r be
all owed to enroll under t he BSA Course .

2) ·· ird yea r ·:o fourth year

) !icy Ill : A student who obta ins a grade lower than 2.50 in major subj ects in any
trimester shall be required to re-enroll th e accounting, ta xat ion , or
bus iness law subject concerned and obtain a grade of at least 2.50 in such
subject .

, !icy 11 1.P.: A student who obtains a grade of 2.00 to 2.25 shall be all ow ed to en roll
the subject subsequent to the pre-requ isite subject simu lt aneously and
must obta in a grade of at least 2.50 in both subjects . Fa il ure to do so,
student shall re-enroll aga in.

In case of not obtaining the quota grade on th e pre-requ 1s1t c

subj ect; pre-requisite and subsequent subject m ust be re-
enrolled and will not allowed tak ing both subjects
sim ultaneously .

In case of not obta ining the quota grad e on t he subse qu ent

subject; Policy Ill.A or 111 .B shall apply, as the cas e m ay be.

p - ·cy I11.B : A student who obta ins a grade of 1.00 to 1.75 in a ma j or subj ect shall not
be all owed t o enroll th e subject subsequ ent t o the pre- re qu isit e subj ect.
 ·) F t year t c fourth year
P :cy IV: A st udent who commits any maj or offense!'. and multiple offenses (three
(3) min or offenses shall be equi valen t to one major offense ) stated in
St ude nt Handboo k 2011 Edition enumerated in no. 9.1.1 an d no . 9.1.2,
page 27 ,respectively shall be no longe r allowed to cont in ue ta king t he
8.S.A. Course .

-· REF U NG CL. USE

Any e;·;st ing provision wh ich is inco nsistent with this retent ion program shall be
de 7ed rep evled .

'= EFF . •TIVITY

Th is "1.\ccountancy Ret ention Pol icy" shall take effect upon approva l.

S . AP r 'JVAL

This ".\ cco untancy Ret ention Policy" is approved and adopted on t his 2nd day of
M; , 2014 in Ji liman , Quezon City.

' i i}
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I\ • £\~! "'0"!1
V
's. ATIZADO
t ::J visc. j epart m ent of Accountancy
~ at -½
MAPll'-H B. f?UIZ
Head, Deot . of Accounts and Business

'
J
LJ CIL . SAMSO N
1-·e ad1 ·e t . of G,' neral Edu cation , ept o Compu t er Stud ies

I
,~RAC:: ~ RA
✓ IV"JY Dean ~ R. BAUTISTA
F ~gis ~r Exe cut ive Dire ctor

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