Course Overview

The Bachelor’s in Accountancy Program offered by the Department of Accounting of the College of Management started in 1990. It is a five-year program for students who want to become Certified Public Accountants. It focuses on subjects in financial and managerial accounting, auditing, business law, and taxation. Prior to 1990, the college used to offer a four-year course for the degree of Bachelor of Science in Business Administration major in Accounting. The major revision was made in 1990 to accommodate the many subjects needed by the students to take the CPA board examination. It also incorporates practicum subjects to make the curriculum relevant to the modern times, make the students more prepared to pass the CPA board examination and improve the CPA passing percentage.

At present, the Department of Accounting has eleven full time faculty teaching various accounting, taxation, and auditing subjects and five lecturers who teach government accounting and business law subjects. All full-time accounting faculty are CPA board passers with extensive work experience in the different fields of accounting. Majority are also practicing accountants.

ADMISSION POLICY

Students from other UP units may be admitted, provided that they have completed at least 30 academic units based on the rules of the University and they have obtained a GWA of 1.75 or better.

Students from other universities and colleges may be admitted, provided that they have met all requirements for admission under the University policy and College general guidelines for transferees. They must not have incurred a grade of 5.0 in any subject taken.

RETENTION POLICY

To be retained in the program, a student must maintain a GWA of 2.5 or better in all subjects taken in the UP System and must have a grade of 2.0 or better in BA 99.1, BA 99.2, BA 114.1, and BA 114.2. [Approved by the University Council, 20 July 2002]

Career Path

Accounting enables businesses to classify and interpret financial information and find their competitive edge in the global economy. It tends to attract detail-oriented professionals with excellent analytical skills. Accounting offers diverse career paths, especially with the advent of technological advancements, emerging business models and globalization.

Accounting professionals are in demand in the following areas:

Audit & Assurance
Financial Accounting
Mergers and Acquisitions
Investment and Commercial Banking
Business Valuation
Financial Forensics
Restructuring and Insolvency
Treasury
Enterprise Risk Management
Management
Accounting
Tax
Business Consultancy
Corporate Law
Data Analytics
Environmental Accounting
Compliance Management
Personal Financial Planning
College and Post Graduate Academic Positions

ELO1	Resolve business issues and problems, with a global and strategic perspective using knowledge and technical proficiency in the areas of financial accounting and reporting, business finance, management accounting, taxation, business law, auditing, and accounting information systems.
ELO2	Conduct accounting and business research through independent studies of relevant literature and appropriate use of accounting theory and methodologies to support local and national development particularly in the field of fisheries and aquatic resources.
ELO3	Exhibit professionalism in the performance of the different functions of an accountant.
ELO4	Employ technology in the practice of accountancy as a business tool in capturing financial and non-financial information, generating reports and making decisions.
ELO5	Apply knowledge and skills to pass professional licensure or certification examinations.
ELO6	Adhere to high ethical standards in business and in the practice of accountancy.
ELO7	Display leadership skills in the exercise of the accountancy profession.
ELO8	Practice nationalism, social responsibility, and organizational citizenship.