Colle; yartment: PROGRAM SPECIFICATION | OO Eoin cnmerce Program: FORM BS Accountancy Date Written: eon oan AGUSTIN ‘August 18, 2023 T. Program Title(s) Bachelor of Science in Accountancy 2. Awarding Body/Institution University of San Agustin 3. (@) Mode of Study (©) Type of study Full-time ‘Campus based/Online/Blended 4. Accrediting Body (if there are any) PACUCOA 3. Program Duration Four Academic Years 6. Admission Requirement Admission to BSA requires at least a score of Average during the Aptitude Test 7. Overview of the Program BS in Accountancy provides general accounting education to students wanting to pursue a professional career in Accountancy in general and in Public Accounting in particular, Further, this is the program that complies with the latest competency framework for professional accountants issued by the Intemational Federation of Accountants (IFAC) through their International Education Standards. Thus, this qualifies the graduate of this program to take assessments leading to certifications in Accountancy given by the Professional Regulatory Commission - Board of Accountancy (PRC-BOA) and other global professional Accountancy organizations. (CMO No. 27 Series of 2017) 8. Objectives of the Program The primary goal of accounting education is to produce competent and ethical professional accountants capable of making a positive contribution over their lifetimes to the profession and society in which they work. In the face of increasing changes that they will meet later as professional accountants, itis essential that students develop and maintain an attitude of learning to learn, to maintain their competence later as. professional accountants. The BSA program should provide a foundation of professional knowledge, professional skills, and professional values, ethics and attitudes that enable them to continue to learn and adapt to change throughout their professional lives. These capabilities will enable professional accountants to identify problems, know where to find this knowledge and know how to apply it in an ethical manner to achieve appropriate solutions. The balance of these elements may vary but what is required is to develop the knowledge base, strong skills and ethical values in order to produce competent professional accountants with appropriate values, ethics and attitudes. Page 1 of 5The strategic relevance of Accountancy is represented by its ability to support the various stakeholders, e-g., regulatory bodies, potential investors, creditors, management and employees, in taking strategic and operating decisions through the presentation and analysis of financial data and information arising from business transactions. (CMO No. 27 Series of 2017) 6 8 9. Program Outcomes ‘Apply knowledge and skills to successfully respond to various types of assessments (including professional licensure and certifications). ‘Communicate effectively the basic concepts that underlie each of the functional areas of business (marketing, finance, human resources management, information technology, and strategic management) and employ these concepts in various business situations. Employ technology and other decision-making tools to critically, analytically, and creatively capture financial and non-financial information, generating reports and making decisions. Resolve business issues and problems, with a global and strategic perspective using knowledge and technical proficiency in the areas of financial accounting and reporting, cost accounting and ‘management, accounting and control, taxation, and accounting information systems. ‘Conduct accountancy research through independent studies of relevant literature and appropriate use of accounting theory and methodologies. Perform functions as an accountant with commitment to good corporate citizenship, social responsibility and ethical practice. Promote Filipino historical and multi- cultural heritage to work effectively and independently in multi-disciplinary teams. Demonstrate an understanding of fundamental Augustinian values in relation to their profession. 10. Program Structure (includes Program of Study, Curriculum, Curriculum Map and Prerequisite Map (if applicable) ‘Bachelor of Science in Accountan GE Courses 36 units NSTP Courses 6 units PE Courses Sunits CBME Courses 6 units ‘Comprehensive Examination Tunit | Qualifying Examination Tunit | Qualifying Examination Lunit| Core AE Courses 87 units Professional Courses 36 units ‘Theology Courses 12 units Total 194 units First Year: 1“ Semester 2"4 Semester Summer AE OI AE O2 AC BSA ‘AE 12 AE II AE 111 AE 13 GE3 AE 14 GE4 GE1 Page 2 of 5GES GE2 PATHFit 1 GE7 ‘Augustine 1 PATHFit2 NSTP1 Augustine 2 NSTP2 ‘Second Year: 1* Semester 2" Semester ‘Summer AE IS AE OS AC BSA2 ‘AE21 ‘AE23 AE 21a ‘AE 16 ‘AE 22. Elec 2 AE 15 GE6 Elec 1 GE Elect 2 GE8 SSci7 GE Elect 1 PATHFit 4 PATHFit 3 ‘Augustine 4 ‘Augustine 3 Third Year: 1* Semester 24 Semester ‘Summer AE 04 BASIL ACBSA3 ‘AE IT ‘AE 09 Elec 3 ‘AE 09a ‘AE 19 AE 20 AE 26 AE 20a Pre 1 ‘AE 25 PrE2 Pré 3 PrE 8 PrE4 GE Elect 3 PrE7 PrE6 Elec 4 Fourth Year: 1* Semester 2" Semester ‘Summer BA414 AE 07 AE 05 ‘AE 08 AE 06 AC BSA 4 AE 10 ‘AE 24 PrES Pre Sa 11. Course Specification General Education, NSTP and Physical Education Courses ‘The core courses can significantly prepare the students as they Page 3 of 5‘transition from high school to tertiary education and pursue professional level of education. This component of accounting education is purposefully designed to strengthen three (3) important learning outcomes or competencies: + Communication skills - Ability to write and speak clearly and persuasively, gather evidence and construct a coherent argument: shape speech and writing to the nature of one’s audience. + Logical and critical thinking - Ability to analyze, synthesize and evaluate information and ideas from multiple perspectives; differentiate between objective information and subjective points of view and identify ways of making provisional judgments. + Quantitative reasoning and computer literacy — Development of quantitative reasoning in mathematics or statistics combined with a basic computer literacy which is essential in contemporary technological society. (CMO No. 27 Series of 2017) Common Business and Management Education Courses ‘These courses cover all the major functional areas of business and provide the foundational knowledge of the environment and the context in which professional accountants work. (CMO No. 27 Series of 2017) Core Accounting Education Courses ‘This component of the curriculum provides the students with core technical foundation essential to a successful career as professional accountants. It further develops and integrates the knowledge, skills and professional values, ethics and attitudes which they obtained from the other components of the curriculum. It, gives students the necessary theoretical and technical accounting knowledge and intellectual skills, including an understanding of professional values and ethics. (CMO No. 27 Series of 2017) Professional Courses The professional courses complements the technical competencies of the business and management education, and accounting education courses, and the intellectual, interpersonal, communication, and organizational and management skill developed in general education. Together with the business and management education and the accounting education courses, the professional courses complete the technical, competencies, skills, professional attitude, ethics and values required under IFAC's latest International Education Standards that qualifies the graduate to take any global certification assessment in Accountancy. (CMO No. 27 Series of 2017) 12. Description of the Course Ex, AE 25: BUSINESS TAX This course as a continuation of income taxation will expose the student to the principles and laws of Business and Transfer Taxes, its standards and procedures, and corresponding promulgations and how they are applied in a realistic Philippine setting, The course covers gratuitous transfers, business taxes applied to onerous transfers on sales, barters and exchange of property and service, procedural tax remedies available both to the state and taxpayers, and the latest provisions on economic zone taxes and electronic filing and payment of taxes based on the provisions of the National Internal Revenue Code, latest Revenue Regulations, BIR and Court rulings, Civil Code and Family Code. A profound understanding of the provisions of these rulings will strengthen analytical capabilities of students necessary in taking relevant governmental examinations, application to practical industry customs, future employment or entrepreneurship. Page 4 of 513. Reference/s Tabag, Enrico D. CPA Reviewer in Taxation. 2021 Edition, EDT Book Publishing, Torres Subdi Banlat Road, Tandang Sora, Quezon City. Tabag, Enrico D.; Garcia, Earl Jimson R. Transfer and Business Taxation. 2022 Edition, EDT Book Publishing, Torres Subdivision, Banlat Road, Tandang Sora, Quezon City. ion, Rex B. Banggawan, CPA, MBA. Business and Transfer Taxation: Laws and Applications. 2021 Edition, Real Excellence Publishing, 0248 C1 Epifanio de los Santos Ave., Pasay City. Page 5 of 5 ‘Action Taken Name Designation Signature a hod | Ralph Ean A. Braza, ‘Academic ‘August 18, 2023 Pera CPA, MMBM Supervisor 6:00 PM : DR. MARIVIS A. 9. ie, eee GANGOSO _ 8:60 gm Verified by: ‘Approved by: | @a.n\._y- VERuAgA, fd. vem 5 Bil? B23 HE UNCONTROLLED COPY Se ee feservee™ 7ont——}