Republic of the Philippines

Office of the President

COMMISSION ON HIGHER EDUCATION
REGION X
Cagayan de Oro City COMMISSION ON HIGHER EDUCATION
Telefax: 856-4380; Email: [email protected] f\::GION 10
R •.. L •.: A S E
1st Indorsement MAY 14 2020
April 29, 2020
1mw:
By:

Respectfully returned to Dr. Raymundo P. Reyes, President, Cagayan de Oro

College, Cagayan de Oro City, the herein revised curriculum for the Bachelor of
Science in Accountancy (BSA) program, duly noted, for implementation effective
SY 2018-2019.

RAULC. REZ, JR., REE, Ed.D., CESO III

Director I
.~
RCAlNTl/lng

Mapu

tHEOROHj -~ - @I£ITJ- 0:QIillJ - [£ill-I 0 I0 1010121

DlIICt UfIl( 0Ix TfPtI r_ Mr>nnf Numl>er Curriculum
Accountancy 1 of 1
ISO 9001:2015
 cagavan de Oro College
BACHELOR OF SCIENCE IN ACCOUNTANCY
Effective 2018-2019
Based cn CMO No. 27 Series of 2017

FIRSTVEAR
First Semester Second Semester
Units Units
Course Pre- Course Pre-
Subject Title Subject Title
Code lee lab Total requisite Code lee lab Total requisi1e

GEN 004 Readings in Philippine History GEN 002 ./

3 0 3 Understanding Self 3 0 3

ART 002 Art Appreciation ./

GEN 003 SCience, Technology and Society ,/

--
3 0 3 3 0 3

GEN 001 Purposive Communication 3 0 3 MAT 152 Mathematics in the Modern World ,/ 3 0 3

GEN 005 The Contemporary

ACC 102
Fundamentals of financial
World ./

Accounting and
,/
3

6
0

0
3

6
HIS 007

ACC 103
life and Works of Rizal
Conceptual Framework and Accounting
- /"
3

3
0

0
3

3 ACe 102
Reoortin2: Standards
PED02S Movement Enhancement 2 0 2 BAM 026 law on Obligations and Contracts / 3 0 3
".-
..- ;'
NSf 021 National Service Training Program 1 3 0 3 BAM 040

PED 026
Managerial Economics

fitness Exercises - 3

2
0

0
3

2 PED 02S

NST 022 National Service Training Program 2 3 0 3 NST all

Total 23 0 H Total 26 0 26

SECOND YEAR
first Sfmester second Semester
Units Units
COO<><' p,,- C.OOl"'Se Pre-
Subject Title Subject Title
Code lee lab TotAL requisite Cod<e lee lab Total requisite

GfNOO6 EtNC!o ./ 3 0 3 ENG 188 Philippine Popular Culture 0 3

GfN 010 GeodEoc" and Society / 3 0 3 BAM 199 Operations Management and TQM / 3 0 3 BAM 040

BAM 242 Regulatory Framework and Legal Issues in

sex 010 Environrnemaf Scit-nce ,/ 3 0 3 0 3 BAM 026
Business /

BAM2U Business U\VS and Regulations ./ 3 0 3 BAM 016 BAM 031 Income Taxation /' 3 0 3 ACe 103

ACe 106

ACC W7
Intermediate Accounting

!ntenned4.ate Accounting
1

2 ./
- 3

3
0

0
3

3
ACC 103

ACC 103
ACe 108

A/::.c 109
Intermediate

Intermediate
Accounting 3

Accounting 4
".-

,/
3

3
0

0
3

3
ACC 103

ACC 103

fiN 081

WOOS
Financial Management

Student Suc.cessProgram 1
-- 3

1
0

0
3

1
M.e 102 fiN 072

SSP 006
Financial Markets

Student Success Program 2

..-- 3

1
0

0
3

1
FIN 081

SSP005
Physical ACfi"it;es.fowards Health and ,. 2
PED 027 Physical ActIvities Towards Health and Fitness t /' 2 0 2 PED 026 PED 028 . ,II ,".~ . ,/
2 -••{)
i.,
! PEDOn

Total 24 0 24 Total 24, 0 24

~(:,:,\': .'
THIRDVEAR
C,I:CY' ,'1\" S\f}:':-~
Summer
C\':~ _,{E~~_-:\-'
Units
Course Pre- r\..'-~'"
Subject Title
Code lee lab Total requisite C:t\ :. ._It'2._~ -..:
__\'-~~:_i.D
Information Technology Application Tools In C \':::
ACe 123
/'
3 0 3 BAM 119 ._.'{E3_ .....J
Business (\I:
EeD 007 Economic Development ..- 3 0 3 BAM 040
(r\;g~~~;:w,_.,CIt ..
0Ir',ld-,;,- . . J 11'
BAM 101 International Business and Trade ./ 3 0 3 BAM 040

First Semester
Total 9 0 9

Second Semester
-_ .. ,

I
Course
Units
Pre- Course ! I Units
Pre-
Subject Title ~~t~~_Ti!le
Code lee lab Total requisite Code ., lee L"ab Total requisite

Auditing and Assurance: Co~ePts and

ACe 139 Auditing and Assurance Principles ,/ 3 0 3 ACC 109 ACC 140 3 0 3 ACe 139
Applications 1
Governance, Business Ethics, Risk Management, Auditing and Assurance: Concepts and
ACe 112 3 0 3 ACC 109 ACe 141 r 3 0 3 Ace 139
and Internal Control / Annlications 2
Auditing and Assurance: Specializej.-
ACC 110 Accounting for Special Transactions Part 1 / 3 0 3 ACC 109 ACC 114 3 0 3 ACC 139
Industries
law on Negotiable Instruments and Other Banking /'
BAM 213 3 0 3 BAM 026 ACC 11S Management Science 3 0 3 ACC 122
laws /
/
BAM 208 Business Taxation /' 3 0 3 BAM 031 ACe 117 Statistical Analysis with Software Application 3 0 3 MAT 152

ACC 113 Accounting for Business Combinations ,/ 3 0 3 ACC 109 ACC 116 Accounting Research Methods / 3 0 3 MAT 152

ACC 122 Cost Accounting and Control 3 0 3 ACC 109 ACC 142 Accounting for Special Transactions Part 2 ;- 3 0 3 ACC 109
/'
FIN 073 Strateglc ~ Management ./ 3 0 3 ACe 109 ACe 100 Accounting Information System / 2 1 3 ACC 109

SSP 007 Sludmt Success Program 3 1 0 1 WOO6 SSP 008 Student Success Program 4 1 0 1 SSP 007

Total 25 0 25 Total 24 1 2S
 fOURTH YEAR
First Semester Second Semcster
Units Units
Coursc Pre- Course Pre.
Subject Title Subject Title
Code lee lab Total requisite Code leo lab Total requisite

A(£U3 Prf"fNenlUt Tuatinn and Ta •.Rf"m~ , 0 ] BAM20R ACe 177

Updates in Accounting
Ocvelonments
and Auditing
6 0 6
All Board
Subiects

8AM>OO Strategic Management / , 0 3 BA.'\,.t119 Ace 178 Updates in Tax and Business Regulations 6 0 6
All Board
Subiects
Accounting fOf GO¥efnment and Noo-Profit All Board
ACe 111 3 0 3 ACe 109 ACe 119 Accounting Internship. 400 hours 6 0 6
Or"'anUations /' Subjects

ACe 118 Slrategic Bu:sines.s Analysis ,,- 3 0 3 RNon

Audit in a Computer Information System
ACC 120 .-/ 3 0 3 ACe 139

Ace 121 Accountancy Research /' 3 0 3 ACC 116

SSP 009 Student Success Program 5 1 0 1 SSP 008

Total 19 0 19 Total 18 0 18

-ACC 171 is equivalent to Fundamentals of Accountancy, Business and Management 1 and :2in the Senior High School Accountancy, Bus,ine$S, and Management Strand (Academic Track)

GEe Elective Subjects: The school will choose three (3) from the list below:
sex 010 Environmental Science
GEN 010 Gender and Society

.-
ENG 188 Philippine Popular Culture

The student may choose the foil wing additional electives:

PSY 002 Human Behavior in Organization ~
/
ACe 172 Updates in Financial Reporting Standards
Ace 167 Operations Auditing ~
ACe 168
ACC 169
Valuation
Principles
Concepts
and Methods
and Methods
of Teaching Accounting
/
------- ..
...•.~"

BAM 225 Business Analytics

law on Negotiable Instruments and Other Banking
BAM 213 / ~Hl,~\W.;;.
ACC 157
laU1$

Data Warehousing and Management CUMrU::,; ',"\ ~~~s

DC:
ACC 142 Accounting for Special Transactions Part 2 /' Civ~.r..~1\..: _NO
ACC 143 Preferential Taxation and Tax Remedies / ...
(~\..'(.:'~:
,t'
(~, .1:
.•.••' --~"'j
ACC 109 Intermediate Accounting 4
t: \ _~~IJ
Internship hours are as follows:
:-.~':....
IAccounting Internship - 400 hours m:;'

t-".
Approved by:

f\IV"
Francis L Larios --_._~- ,,~--"

Chief Academics Officer

PHINMA Education
. .

PHINMA Cagayan de Oro College

College of Management and Accountancy
Bachelor of Science in Accountancy
Curriculum Map

VISION AND MISSION OF PHINMA CAGAYAN DE ORO COLLEGE

Vision
To be the most accessible institute of learning in Northem Mindanao, that provides an education that
makes the lives of our students and their families better.

Mission
To create opportunities for the youth of Northern Mindanao, from all walks of life, to obtain an
education that leads to work and improves their families' standard of living.
To equip/enable all of our students with the general and professional competencies and attitudes that
will allow them to succeed in their professional choices.
To be an active citizen serving the needs of Northern Mindanao by producing leaders equipped with
the appropriate technical and managerial skills and right values, who fuel development and who are
committed to serving society.

VISION, MISSION AND GOALS OF THE COLLEGE OF MANAGEMENT AND ACCOUNTANCY

Vision
To be the leading business education provider in Northern Mindanao.

Mission
The College of Management and Accountancy (CMA) of PHINMA Cagayan de Oro College (PHINMA
COC) recognizes the need to provide the students of Northern Mindanao an accessible quality business
education. CMA is committed to mold business students to become professionally competent in their
field of specialization equipped with the right attitude, managerial skills, and commitment in serving the

needs of the society.

Goal
The College of Management and Accountancy is committed to deliver quality business education that
would produce graduates who are globally competitive with emphasis in English Proficiency and

Information Technology.

STUDENT OUTCOMES
1. Can naturally communicate well in English both in oral and written.
2. Demonstrate professional and ethical attributes relevant to future profession.
3. Exhibit leadership capabilities in situations being confronted with.
4. Apply an advanced and critical awareness of information technology and its application to

business contexts.
 5. Identify appropriate alternatives and solutions on identified business-related problems based on
logical analysis
6. Demonstrate working knowledge in the areas of financial accounting and reporting, cost
accounting and management, management accounting, auditing, accounting information
systems and accounting research.
7. Demonstrate self-confidence in performing functions as a professional accountant.
8. Apply acquired knowledge and skills to pass professional licensure/certification examinations.
9. Appraise ethical problems/issues in practical business and accounting situations and
recommend appropriate course of action that adheres to the professional code of ethics.

No. Subject Student Outcomes

1 2 3 4 5 6 7 8 9
1 Reading in Philippine History X X X X
2 Art Appreciation X
3 Purposive Communication X X
4 The Contemporary World X X X X
5 Fundamentals of Financial Accounting and Reporting X X X X
6 Movement Enhancement X X
7 National Service Training Program 1 X X X
8 Understanding Self X X X
9 Science, Technology and Society X
10 Mathematics in the Modern World X X
11 Life and Works of Rizal X X
12 Conceptual Framework and Accounting Standards X X X X
13 Law on Obligations and Contracts X X X X X
14 Managerial Economics X X X X
15 Fitness Exercises X X
16 National Service Training Program 2 X X X
17 Ethics X X X X
18 Gender and Society X X
19 Environmental Science X
20 Business Laws and Regulations X X X X X
21 Intermediate Accounting 1 X X X X
22 Intermediate Accounting 2 X X X X
23 Financial Management X X X X X X X X
24 Student Success Program 1 X X X X
25 Physical Activities Towards Health and Fitness 1 X X
26 Philippine Popular Culture X X X
27 Operations Management and TQM X X X X X X
28 Regulatory Framework and Legal Issues in Business X X X X X
29 Income Taxation X X X X
30 Intermediate Accounting 3 X X X X
31 Intermediate Accounting 4 X X X X
 32 Financial Markets X X X X X X X
33 Student Success Program 2 X X X X
34 Physical Activities Towards Health and Fitness 1 X X
35 Information Technology Application Tools in Business X X X
36 Economic Development X X X X X
37 International Business and Trade X X X X X X
38 Auditing and Assurance Principle X X X X X
39 Governance, Business Ethics, Risk Management. and Internal X X X X X X X X
Control
40 AccountinQ for Special Transactions Part 1 X X X X X
41 Law on Neqotiable Instruments and Other Banking Laws X X X X X
42 Business Taxation X X X X
43 Accounting for Business Combinations X X X X X
44 Cost Accounting and Control X X X X X X X X
45 Strategic Cost Management X X X X X X X X
46 Student Success Program 3 X X X X
47 Auditing and Assurance: Concepts and Applications 1 X X X X X X X X
48 Auditinq and Assurance: Concepts and Applications 2 X X X X X X X X
49 Auditinq and Assurance: Specialized Industries X X X X X X X X
50 Management Science X X X X X X X X X
51 Statistical Analysis with Software Application X X X X
52 Accountinq Research Methods X X X X X X X
53 Accounting for Special Transactions Part 2 X X X X X
54 Accountinq Information System X X X X
55 Student Success Program 4 X X X X
56 Accounting Internship (400 hours) X X X X X X X X X
57 Preferential Taxation and Tax Remedies X X X X
58 Strategic Management X X X X X X X X X
59 Accountinq for Government and Non-Profit Organization X X X X X
60 Strateqic Business Analysis X X X X X X X X X
61 Audit in a Computer Information System Environment X X X X X X
62 Accountancy Research X X X X X X X
63 Student Success Program 5 X X X X
64 Inteqrated Review for Accountancv 1 X X X
65 Integrated Review for Accountancv 2 X X X

Prepared by:

April M~~cap, CPA

Program Head