THIRD YEAR

First Semester
Course Lec Lab
Grade Course Title Units Pre-Requisite Co-Requisite
Code Unit Hrs Unit Hrs
G-AI Artificial Intelligence 3 1 1 2 2
ECON 13 Economic Development 3 3 3 0 0 ECON 12
FM 313 Financial Management 3 3 3 0 0 FM 221
ACC 319 Corporate Governance & Business Ethics 3 3 3 0 0 G ETHICS
ACC 3110 Accounting Research Methods (Accounting Research Proposal) 3 3 3 0 0 ANA 12
ACC 3111 Intermediate Accounting 3 3 3 3 0 0 ACC 227
ACC 3112 Strategic Cost Management 3 3 3 0 0 ACC 228/BM 11
BSA 314 Auditing & Assurance : Concepts & Applications 2 3 3 3 0 0 BSA 222/ACC 227

BSA 315 Accounting for Business Combinations 3 3 3 0 0 BSA 223

27 25 25 2 2

Second Semester
Course Lec Lab
Grade Course Title Units Pre-Requisite Co-Requisite
Code Unit Hrs Unit Hrs
100% completion
ACC 3213 Accounting Internship 6 0 0 6 6 of level 1-3 1st
sem courses

ACC 3214 Accounting Research 1 (Data Gathering) 3 1 1 2 2 ACC 3110

9 0 0 9 9

FOURTH YEAR
First Semester
Course Lec Lab
Grade Course Title Units Pre-Requisite Co-Requisite
Code Unit Hrs Unit Hrs
G RIZAL Rizal's Life and Works 3 3 3 0 0
G HIST Readings in Philippine History 3 3 3 0 0
ECON 14 International Business & Trade 3 3 3 0 0 ECON 13
BM 13 Strategic Business Analysis 3 3 3 0 0 ACC 3112
BM 14 Strategic Management 3 3 3 0 0
ACC 4115 Risk Management & Internal Control 3 3 3 0 0 BSA 211
ACC 4116 Accounting Research 2 (Final Paper) 1 1 1 0 0 ACC 3214
BSA 416 Accounting for Government & Non-Profit Organizations 3 3 3 0 0 BSA 315
BSA 417 Auditing & Assurance : Specialized Industries 3 3 3 0 0 BSA 315
BSA 418 Auditing in a CIS Environment 3 1 1 2 2 BSA 211
28 26 26 2 2

Second Semester
Course Lec Lab
Grade Course Title Units Pre-Requisite
Code Unit Hrs Unit Hrs
P-ELEC 1 Professional Elective 1 3 3 3 0 0
P-ELEC 2 Professional Elective 2 3 3 3 0 0 100%
completion of
P-ELEC 3 Professional Elective 3 3 3 3 0 0
level 1-4, 1st
P-ELEC 4 Professional Elective 4 3 3 3 0 0 semester
P-ELEC 5 Professional Elective 5 3 3 3 0 0 courses
P-ELEC 6 Professional Elective 6 3 3 3 0 0
18 18 18 0 0

ELECTIVES
Course
Course Title Units
Code
BSA 429 Integrated Financial Accounting & Reporting 3
BSA 4210 Integrated Advanced Financial Accounting & Reporting 3
BSA 4211 Integrated Management Advisory Services 3
BSA 4212 Integrated Taxation 3
BSA 4213 Integrated Regulatory Framework for Business Transactions 3
BSA 4214 Integrated Auditing 3
BSA 4215 Updates in Financial Reporting Standards 3
BSA 4216 Operations Auditing 3
MAP 425 Valuation Concepts & Methods 3
BA 16 Human Behavior in Organization 3

Retention Policy :
1 An INC grade will be given to students who failed to completely comply with the requirements of the course;
2 INC grade should be completed within one year, otherwise a grade of 5.0 will automatically be reflected on the report card;
3 The maximum units to be enrolled for each semester should be strictly observed;
4 A GPA of 2.0 should be maintained with no grade below 2.5 for each accounting core, professional and elective courses;
5 Student should obtain a grade of 2.5 or better in all the accounting core, professional and elective courses. Otherwise, he/she will be
required to re-enroll the course/s until the required cut-off grade is obtained;
6 A qualifying examination is given every year level. A student should obtain an average score of 75%, with no score below 65% in any
of the courses;
7 Failure to pass the year level qualifying examination disqualifies the student to the BSA program.

Recommending Approval : Approved for Use :

ROSEMARIE CRUZ-ESPANOL, CPA JOSE R. GULLAS

Dean EVP & VP Finance

/rce, revision 6/ 12-3-18

 University of the Visayas
Corner Colon and D. Jakosalem Streets, Cebu City
College of Business Administration
BACHELOR OF SCIENCE IN ACCOUNTANCY (BSA)
(New Curriculum effective 1st Semester, AY 2018-2019)
Per CMO No. 27, Series of 2017

FIRST YEAR
First Semester

Grade Course Code Course Title Units Lec Lab Pre-Requisite Co-Requisite
Unit Hrs Unit Hrs
G PCOM Purposive Communication 3 3 3 0 0
G SELF Understanding the Self 3 3 3 0 0
G MATH Mathematics in the Modern World 3 3 3 0 0
G PVC Philippine Values & Culture 3 3 3 0 0
BA 11 Functional Areas of Business Operation 3 3 3 0 0
IT 11 IT Appication Tools in Business 3 1 1 2 2
ACC 111 Financial Accounting & Reporting (Basic Accounting) 3 3 3 0 0
NSTP 111 National Service Training Program 1 3 3 3 0 0
FIT HW Physical Activity Towards Health & Fitness (Health & Wellness) 2 1 1 1 1
26 23 23 3 3

Second Semester
Lec Lab
Grade Course Code Course Title Units Pre-Requisite Co-Requisite
Unit Hrs Unit Hrs
G STS Science, Technology & Society 3 3 3 0 0
G ETHICS Ethics 3 3 3 0 0 G PVC
ANA 11 Basic Statistics for Business Analytics 3 1 1 2 2
LAW 11 Law on Obligations & Contract 3 3 3 0 0
ACC 122 Conceptual Framework and Accounting Standards 3 3 3 0 0 ACC 111
ACC 123 Partnership & Corporation Accounting 3 3 3 0 0 ACC 111
ACC 124 Cost Accounting & Control 3 3 3 0 0 ACC 111
ACC 125 Accounting Information System 3 1 1 2 2 ACC 111/IT 11
NSTP 122 National Service Training Program 2 3 3 3 0 0 NSTP 111
FIT CS Physical Activity Towards Health & Fitness (Combative Sports) 2 1 1 1 1
29 24 24 5 5

SECOND YEAR
First Semester
Lec Lab
Grade Course Code Course Title Units Pre-Requisite Co-Requisite
Unit Hrs Unit Hrs
G ARTS Art Appreciation 3 3 3 0 0
G ENTRP Social Entrepreneurship 3 3 3 0 0
ANA 12 Statistics for Data Science & Business Analysis 3 1 1 2 2 ANA 11
BM 11 Total Quality Management 3 3 3 0 0
BM 12 Management Science 3 3 3 0 0 ANA 11
TAX 11 Income Taxation 3 3 3 0 0
LAW 211 Business Laws & Regulations 3 3 3 0 0 LAW 11

ACC 216 Intermediate Accounting 1 3 3 3 0 0 ACC 122

BSA 211 Auditing & Assurance Principles 3 3 3 0 0 ACC 125
FIT OA Physical Activity Towards Health & Fitness 2 1 1 1 1
29 26 26 3 3

Second Semester
Lec Lab
Grade Course Code Course Title Units Pre-Requisite Co-Requisite
Unit Hrs Unit Hrs
G WORLD The Contemporary World 3 3 3 0 0
ECON 12 Managerial Economics 3 3 3 0 0 BM 12
FM 221 Financial Markets 3 3 3 0 0
TAX 221 Transfer & Business Tax 3 3 3 0 0 TAX 11
LAW 222 Regulatory Framework & Legal Issues in Business 3 3 3 0 0 LAW 211
ACC 227 Intermediate Accounting 2 3 3 3 0 0 ACC 216
ACC 228 Management Accounting 3 3 3 0 0 ACC 124
BSA 222 Auditing & Assurance: Concepts & Applications 1 3 3 3 0 0 BSA 211/ACC 216

BSA 223 Accounting for Special Transactions 3 3 3 0 0 ACC 123

FIT PTG Physical Activity Towards Health & Fitness (Traditional Games) 2 1 1 1 1
29 28 28 1 1