The BSA program uses varied approaches in accountancy education, adapting to the needs of our students and the demands of the changing global work environment in the accounting profession. This allows the program to stay competitive and relevant in the field.
Program Curriculum
Following the mandate of CHED, the 2018 BS Accountancy curriculum is now offered as a four-year program.
General Education (GE) courses comprise most of the required units during the first two years of the program. These are university-wide courses intended to develop the students’ key academic skills and competencies such as persuasive communication, analytic and creative thinking. The University upholds that developing such basic competencies helps prepare students towards becoming independent learners as they progress in their respective programs and eventually, their careers.
Alongside their GE courses, BSA students must also undertake basic professional accountancy courses, including Financial Accounting and Reporting (ACT1101), which covers fundamental accounting principles, and Law on Obligations and Contracts (LAW1101) which discusses pertinent laws related to the profession. These courses serve as the basis for the content of the qualifying examinations which are held at the end of the first and second years of the program. Students need to pass the qualifying examinations prior admission to the next year level.
Towards the end of their third year in the program, qualified students will take the comprehensive examination, which assesses their grasp of accounting concepts, as well as laws and principles in the profession. Afterward, students are required to perform accounting research works and feasibility studies and undertake 600-hour supervised apprenticeship training in various auditing and accounting firms and other accredited business firms.
Students are also trained to become well-rounded, socially and morally responsible citizens through the National Service Training Program (NSTP) and the Wellness and Recreation Program (WRP) of the University. Under WRP, students can choose to attend a diverse array of short courses intended to develop their physiological and emotional well-being as well as their sense of belonging in the community and their social responsibility.
Program Retention Policy
The BSA program maintains certain academic standards to monitor the students’ progress throughout their stay in the program and ensure that they are adequately prepared for higher professional courses. Ultimately, the program aspires to produce outstanding, ethical accounting professionals.
Retention in BSA includes meeting the program QPA requirements for each year level. For the first two years in the program, students must pass their basic courses in accounting, law and taxation, as well as the first and second qualifying examinations which are administered by the Institute. These qualifying examinations are designed to gauge the students’ acquired knowledge and skills from their key professional courses.
The BSA program strictly implements a no-retake policy for the qualifying examinations and failing thus would entail permanent disqualification from the program. The results are final, not subject for review and non-appealable. Non-qualifiers are advised to shift to other related programs such as in Bachelor of Science in Internal Auditing or the Bachelor of Science in Business Administration.
Towards the end of the third year under the program, students must have no failing grade in their accounting, law, and taxation subjects to remain in the program. They must also pass the Institute’s comprehensive examination which covers all major courses taken up in the third year. As with the qualifying exams, the comprehensive exam also has a no-retake policy.
Students who fail the comprehensive exam will be placed under program probationary status, which requires them to take a refresher course and a remedial comprehensive examination. Failing the remedial comprehensive exam results to disqualification from the program.
Teaching-Learning Approaches
Instruction in the BSA program integrates the use of reference materials, textbooks and online resources carefully selected by the Institute’s Faculty Library Committee. These include globally recognized accountancy education references such as SAP, Bloomberg, and Thomson Reuters.
Beyond industry-standard materials, the BSA program takes pride in its use of multiple teaching-learning approaches catering to students’ needs and empowering them as independent learners and outstanding accounting professionals in the future. These approaches include:
- Student-Centered Learning
Following the University’s educational philosophy and learning paradigm, the BSA program utilizes methods which encourage active and collaborative learning engagements between the students and the teachers. Through dynamic activities and tasks, students are empowered to take responsibility for their own learning rather than become passive recipients of information in the classroom.
Fundamental knowledge in accounting concepts, principles, and laws are taught through a mix of discussions and lectures.
- Interdisciplinary Approach
The BSA program equips students with the ability to see the various aspects of professional accounting practice through multidisciplinary lenses and perspectives. This, together with their liberal GE courses in the field of arts, humanities and social sciences, encourage well-rounded development for our students.
BSA integrates and utilizes various learning management systems (LMSs) to expose students to real conditions in the accounting industry. In recognition of technological advancements in accounting practice and shifts in the workplace, the program facilitates ubiquitous learning in some courses through online virtual classrooms, online modules and web resources. The program primarily uses Canvas, the official LMS of the University and a globally recognized platform among leading educational institutions worldwide.
Students are encouraged to conduct accounting research work, while professional courses also utilize research-based materials such as case studies and feasibility studies to ensure the delivery of updated information about current industry standards and practices.
Assessment and Research Work
Throughout the program, students and teachers freely negotiate their assessments and assessment-related tasks for each course. As most of the department are field practitioners and licensed public accountants, teachers are encouraged to use their industrial experience to develop relevant formative and capstone summative assessments.
Assessments are a combination of traditional pen-and-paper tests, practical examinations, research work and performance-based tasks. These include quizzes and summative tests, reports and presentations, case analyses, research-based writing, and peer assessments.
Internship
Students cannot complete the program without undertaking internship (6 units) in the form of a 600-hour apprenticeship in an accounting or auditing firm under a tri-lateral contract signed by the student, the University, and the firm. Internship is scheduled during the final semester of the program and provides students with the opportunity to acquire supervised work experience in their chosen field of specialization.
During internship, BSA students are expected to refine their accounting skills and discipline-based competencies as they also enhance their professional portfolio. At the end of the internship engagement, the employer firm and the student accomplish their internship assessment forms for feedback purposes. The students are also required to attend scheduled seminars and write daily a report of their daily activities which serves as basis for evaluation and credit for the course.