BACHELOR OF SCIENCE IN ACCOUNTANCY
APPROVED 2018-2019 CURRICULUM
FIRST YEAR
First Semester Units Hours/Week Total Prerequisite
Course Code Course Title Lec Lab Lec Lab Units
RZL The Life and Works of Jose Rizal 3 3 3
ART Art Appreciation 3 3 3
ETH Ethics 3 3 3
STS Science, Technology and Society 3 3 3
FIL1 KontekstuwalisadongKomunikasyonsa 3 3 3
Filipino
PE1 Physical Activity Towards Health and 2 2 2
Fitness 1
ACC1 Financial Accounting and Reporting 6 6 6
FBM1 Fundamentals of Business Management (3) (3) (3)
LAW1 Law on Obligations and Contracts 3 3 3
Total 26 26 26
Second Semester Units Hours/Week Total Prerequisite
Course Code Course Title Lec Lab Lec Lab Units
PC Purposive Communication 3 3 3
MMW Mathematics in the Modern World 3 3 3
RPH Readings in PhilippineHistory 3 3 3
US Understanding the Self 3 3 3
PE2 Physical Activity Towards Health and 2 2 2
Fitness 2
MGT1 Management Science 3 3 3
LAW2 Business Laws and Regulations 3 3 3 LAW1
Conceptual Framework and Accounting ACC1
ACC2 3 3 3
Standards
ACC3 Intermediate Accounting 1a 3 3 3 ACC1
ACC4 Intermediate Accounting 1b 3 3 3 ACC1
Total 29 29 29
Summer Units Hours/Week Total Prerequisite
Course Code Course Title Lec Lab Lec Lab Units
UBCV1 UB History and Thoughts of the Founders 3 3 3
ECON1 Managerial Economics 3 3 3
PRITAX Principles of Taxation 3 3 3
Total 9 9 9
SECOND YEAR
First Semester Units Hours/Week Total Prerequisite
Course Code Course Title Lec Lab Lec Lab Units
EPRFBA English Proficiency for the Empowered 3 3 3
Professionals
FLANG1 Foreign Language 1 3 3 3
NSTP1 National Service TrainingProgram 1 3 3 3
PE3 Physical Activity Towards Health and 2 2 2
Fitness 3
UBCV2 UB Core Values 3 3 3
FIL2 PagsasalingWika 3 3 3
PERDEV Personality and Professional Development 3 3 3
ACC5 Cost Accounting and Control 3 3 3 ACC1
ACC2,
ACC6 Intermediate Accounting 2 3 3 3
ACC3, ACC4
Regulatory Framework and Legal Issues in
LAW3 3 3 3 LAW 2
Business
Total 29 29 29
Second Semester Units Hours/Week Total Prerequisite
Course Code Course Title Lec Lab Lec Lab Units
TCW The Contemporary World 3 3 3
Lit1 Sosyedad at Literatura 3 3 3
NSTP2 National Service Training Program 2 3 3 3 NSTP1
PE4 Physical Activity Towards Health and 2 2 2
Fitness 4
Governance, Business Ethics, Risk MGT1
MGT3 3 3 3
Management and Internal Control
COMP1 IT Application Tools in Business 1 2 1 2 3
ACC7 Intermediate Accounting 3 3 3 3 ACC6
FAR,
TAX1 Income Taxation 3 3 3
PRITAX
MGT2 Strategic Cost Management 3 3 3 MGT1, ACC5
ECON2 Economic Development 3 3 3 ECON1
Total 27 2 27 2 29
THIRD YEAR
First Semester Units Hours/Week Total Prerequisite
Course Code Course Title Lec Lab Lec Lab Units
MGT6 Operations Management and TQM 3 3 3 MGT2
MGT7 Strategic Business Analysis 3 3 3 MGT2
COMP2 Accounting Information System 1 2 1 2 3 COMP1
FM1 Financial Management 3 3 3 FBM1, ACC7
Statistical Analysis with Software 3 3
STATAPP 3 COMP1
Application
TAX2 Business Taxation 3 3 3 TAX1
ACC8 Auditing and Assurance Principles 3 3 3 ACC7
ACC9 Accounting for Special Transactions 3 3 3 ACC7
ACC10 Accounting for Business Combinations 3 3 3 ACC7
Total 25 2 25 2 27
Second Semester Units Hours/Week Total Prerequisite
Course Code Course Title Lec Lab Lec Lab Units
EPRFBA,
STAT,
BSARES1 Accounting Research and Methods 3 3 3 ACC8,
ACC9,
ACC10
FM2 Financial Markets 3 3 3 FM1
MGT8 International Business and Trade 3 3 3 MGT6
MGT9 Strategic Management 3 3 3 MGT6
ACELE1 Valuation Concepts and Methods 3 3 3 ACC5
Accounting for Government and Non-Profit
ACC11 3 3 3 ACC10
Organizations
Auditing and Assurance: Concepts and
ACC12 3 3 3 ACC7, ACC8
Applications 1
Auditing and Assurance: Concepts and
ACC13 3 3 3 ACC7, ACC8
Applications 2
2 2 ACC8,
COMP3 Auditing in a CIS Environment 1 1 3
COMP2
Total 25 2 25 2 27
FOURTH YEAR
First Semester Units Hours/Week Total Prerequisite
Course Code Course Title Lec Lab Lec Lab Units
85% of
OJTBSA Accounting Internship 6 6 6
curriculum
BSARES2 Accountancy Research 3 3 3 BSARES1
Total 9 9 9
Second Semester Units Hours/Week Total Prerequisite
Course Code Course Description Lec Lab Lec Lab Units
Auditing and Assurance: Specialized
ACC14 3 3 3 ACC13
Industries
ACC15 Updates in Accounting 6 6 6
ACC16 Updates in Business Law and Taxation 6 6 6
ACELE2 Human Behavior in Organization 3 3 3 MGT1
ACELE3 Updates in Financial Reporting Standards 3 3 3 ACC7
ACELE4 Operations Auditing 3 3 3 ACC7, ACC8
Total 24 24 24
