BACHELOR OF SCIENCE IN ACCOUNTANCY

 

Course Description

 

MATH 202                                                                                                MATHEMATICS OF INVESTMENT                                                  3 Units

This course covers the basic mathematical tools and operations met in investments problems. It deals with theories, applications and mathematical aspects of interests, discount, present value, annuities, amortization and perpetuities.

 

SOSC 153                                                                          PRINCIPLES OF ECONOMICS WITH LAND REFORM AND TAXATION                                              3 Units

This course seeks to provide students  with a thorough understanding of the working of the economy. It also aims to give an appreciation of basic economic concepts that are covered in Microeconomics, Macroeconomics, and International Economics essential to both business and non-business majors. Topics include, among others, household behavior and consumer choice, firm theory, income distribution and poverty, globalization and international trade.

 

MNAG 101                                                                                               PPRINCIPLE OF MANAGEMENT AND ORGANIZATION                                                    3 Units

This is an introductory course in management for business and accountancy students who need to gasp the big picture of management concepts, processes, and techniques as practiced today in business, industry, and government. The students gain a solid gasp of how effective managers orchestrate human resources and their own energies to contribute to an organization’s successful achievement of its mission and bottom-line goals.

 

MNAG 403                                                                                               HUMAN BEHAVIOR IN ORGANIZATION                                   3 Units

This course provides a broad introduction to the structure and function of organizations and the behavior of people in them, focusing on public and non profit organizations. The primary purpose of the course is to equip students with an understanding of organizational concepts and practical techniques for managing effectively in challenging environments. Topics discussed include organizational behavior, rational and natural organizations, open systems and organizational environment, personal assessment of managerial skills, leadership, employee empowerment, motivation, diversity, managing conflict, negotiation, communication, leadership and working in groups and teams, managing change, and managing stress. Prerequisite: Principles of Management and Organization.

 

MNAG 405                                                                                               GOOD GOVERNANCE AND CORPORATE RESPONSIBILITY                     3 Units

This course is designed to inform  and stimulate thinking on issues of ethics and social responsibility encountered in business. The material covered is intended to prepare students to recognize and manage ethical and social responsibility issues as they arise, and to help formulate their own standards of integrity and professionalism. The overall course objectives are to increase awareness of the ethical dimension of business conduct, to contribute insight into the professional standards and responsibilities of students in their future careers; to develop analytical skills for identifying and resolving ethical and social responsibility issues. Prerequisite:  Principles of Management and Organization, Law in Business Organizations.

 

MNAG 252                                                                                               PRINCIPLES OF MARKETING                                                                                  3 Units

This course introduces students to the nature of marketing, the fundamentals of marketing strategy and marketing environment. It explores global competition, ethical and moral marketing behaviors, the  business environment under which marketing operates and the role of technology in changing world. It investigates the marketing of goods and services by commercial organizations as well as the marketing of ideas by not-for-profit firms. Major topics discusses are: natural of marketing, nature of distribution, promotion and advertising, pricing, impact of the global economy on marketing and special topics such as strategies for new products and the product life cycle(PLC), marketing of high quality services and integrated marketing communications.

 

ACCT 101                                                                          FUNDAMENTALS OF ACCOUNTING . PART 1                                                                       6 Units

This course provides an introduction to accounting, within the context of business and business decisions. Students obtain basic understanding of the principles and concepts of accounting as well as their applicability and relevance in the national context and learn how  to use various  types of accounting information found in financial statements and annual reports. Emphasis is placed on understanding the reasons underlying basic accounting concepts and providing students with an adequate background on the recording, classification, and summarization functions of accounting to enable them to appreciate the varied uses of accounting data.

 

ACCT 102                                                                          FUNDAMENTALS OF ACCOUNTING, PART II                                                                      6 Units

This is a continuation of the first course in accounting. It deals with  transactions, financial statements, and problems peculiar to the operations of partnerships and corporations as distinguished from sole proprietorships. Topics  include: Partnership formation and operation including accounting for the admission of partners, changes in capital, and profit-and loss-sharing ratios; the conversion of an unincorporated enterprise into a corporation; accounting for incorporated enterprises, including corporate  organizations, paid-in capital, accumulated earning (loss), dividends and treasury shares. It will also cover the preparation of financial statements for internal and external purposes, accounting information systems manual and computerized special journals; understanding balance sheet, income statement, statement of cash flows and statement of changes in equity; financial statements of companies in the service, manufacturing and trading industries; and analysis of accounting information and decision making. Prerequisite: Fundamentals of Accounting I.

 

CMME 353                                                                      BUSINESS COMMUNICATION WITH TECHNICAL WRITING                3 Units

 The Sarbanes-Oxley Act of 2002/Section 404, and technological and global business developments, have has a significant impact on the field of accounting. In particular, accountants are now compelled to take greater responsibility for communication with clients and the public, and there is a clear shift toward more disclosure and transparency, with accompanying demand for stronger writing and speaking skills than in the past. Although accountant may view themselves as “ numbers “people, they will be required  to engage in a variety of writing task on the job, and companies increasingly expect writing mastery before graduation. It this course, students learn how to write accounting and auditing reports efficiently, self-edit their own work confidently, offer competent feedback to their peers, master a number of document requirements and structures and write strategically for a variety of audiences.

Prerequisite: Writing in the Discipline.

FINA 201                                                                           PHILIPPINE FINANCIAL SYSTEM                                                                                                   3 Units

This course is a study of the function of the Phil. Business system. It covers basic financial principles such as money, banking and interest rates. Also discussed in detail are the Philippines financial system, time value of money, risk and return, basic concepts in international business and global finance and the use of accounting information for financial decision making. The main purpose of the course is to provide students with the basic financial background necessary to understand the corporate segment of the economy.

 

CTTR 102                                                   FUNDAMENTAL OF PROGRAMMING AND DATABASE THEORY AND APPLICATION              3 Units

This is an introductory course on programming and will teach the student basic programming skills. Topics include: fundamental of programming methodology, software life cycle, requirements and specification, software design, design methodologies, verification and testing. It focuses on fundamentals/ entity relationships and data flow, data flow diagrams, access database fundamentals, random on-line access, shared data(use of common data structures) and system flexibility, efficient and reliable storage, and the relational database management system(RDBMS). Prerequisite: Fundamental of computer software.

 

BLAO 301                                                                          LAW ON OBLIGATION AND CONTRACT                                                                                   3 Units

This Course give the student and understanding of the legal concept and rules governing the law of obligation and contract and application of these concept of practical problems. It involve a discussion of the nature, sources, kinds, and extinguishment of contract including defective contract and other miscellaneous topics relevant to the course.

 

TAXN 401                                                                                                 INCOME TAXATION                                                                                                                              3 Units

This introductory taxation course is primarily concern with in income taxation. The objective is to develop a working knowledge of the basic principles and rules of the income tax system as these apply to individuals, partnership and corporations. It covers and over view of the national tax system, and the income taxation of the employees and unincorporated businesses and incorporated businesses. It provides the students with knowledge of the capital gains tax, final tax on certain passive income, and the year-end tax. Including the minimum corporate income tax, the normal tax, and the improperly accumulated prophets tax of corporation and withholding taxes. Tax forms are provided for specific topics discussed. Prerequisite: Fundamental of accounting II.

 

ECON 201                                                                                                 MICROECONOMIC THEORY AND PRACTICE                                                                          3 Units

This course introduces the student to the three pillars of economic analysis (choice, scarcity, and coordination) and the mathematical techniques that economists use to represent these ideas (optimization, equilibrium, and adding-up constraints). Most of the course is devoted to “price theory”, elasticity, price regulation and consumers choice, which is the analysis of role that price play in facilitating coordination in a market economy. The last part of the course deals with situations where coordination through prices may not result desirable outcomes. This includes market structures: competition and monopoly, and monopolistic competition and oligopoly. Prerequisite: Principles of economic with land reform and taxation.

 

CPTR 103                                                                          IT CONCEPT AND SYSTEM ANALYSIS AND DESIGN                                                           3 Units

This course is design to provide accountancy student with an over view of the system analysis and design concept, methodologies, techniques, and tools. The course start with the discussion of the general system concept, management use of information, IT infrastructure and rules as they pertain to accounting, accountant functions with respect to IT, the management of IT adoption, implementation and use, managing the security and information, and electronic commerce. If then proceeds to a discussion of the systems development environment, system development life cycle, system analysis and design techniques, system acquisition, development life cycle phases, tasks and practices and maintaining control over system development processes, and accounting system design issue. Prerequisite: Fundamentals of Computer system, Math of investment.

 

CPTR 104                                                                          ACCOUNTING INFORMATION SYSTEM                                                                                     3 Units

Accounting information system (AIS) introduces students to the systems that underline bookkeeping, accounting, financial reporting, tax reporting, and auditing in all business firms. Such system are increasingly complex and in a continual state of flux do to rapidly changing technologies and security risk. In this course the students learn about the development standard and practices for accounting information systems and gains hands-on experience in, the use of electronic spreadsheet software for advance business analysis, and to gain hands-on experience with a commercial accounting software package. Prerequisite: Fundamental of computer software.

 

CPTR 105                                                                          AUDIT IN AN IT ENVIRONMENT                                                                                                 3 Units

This course compliments the course in auditing. It discusses Information Technology (IT) – related risk security and control mechanisms and techniques that may be employed to address the risks, and the impact of computer use on the audit. It also introduces computer assisted audit techniques and tools. In this course, students gains an appreciation of a the particular features and understanding of the risks involved in auditing in a CIS environment, The CIS controls they would expect to find in this particular area, how auditors use CAATS ( Computer Assisted Audit Techniques) in this area. The students gain hands-on experience in the use of computers in performing audits. Prerequisite: Accounting Information Systems.

 

MATH 204                                                                      CALCULUS FOR BUSINESS                                                                                                   3 Units

This course provides the students with an understanding of calculus as it applies to business, economics, and accountancy. Topics include limits, continuity, derivatives of polynomial and other algebraic functions, Implicit differentiation, higher order derivatives, extrema, logarithmic and experimental functions, definite and indefinite integrals, and applications to business and accounting topics. Prerequisite; College Algebra.