FIRST YEAR FIRST SEMESTER

Fundamentals of Accounting, Part 1 (Sole Proprietorship) Fundamentals of accounting is all about basics of accounting and a little of its history. In here, we are taught the basics of accounting like how to use T-accounts, adjusting entries and many more. It is necessary in our course because this will teach us the basics of accounting and without this the higher accounting subjects will be difficult to understand. Fundamentals of Computer Software & Applications Fundamentals of Computer Software & Applications is all about computer softwares and applications. In here, we are taught how are computer softwares are made so that we can easily understand the different programs of the computers. It is important to our course because nowadays technology is being integrated with accounting with this subject we can easily understand the progrmas or softwares that the computers are using. Introduction to Economics with Land Reform & Taxation Introduction to Economics with Land Reform & Taxation is all about demand and supply. In here, we are taught how to solve different problems regarding demand and supply. We are also taught how to compute for inflation and many others. It is somewhat connected to management accounting, if you know the demand and supply and also the inflation rate you can help your company increase their profits. Communication and Study Skills in English Across Disciplines Communication and Study Skills in English Across Disciplines is all about communicating through the use of english languange. In here, we were taught how to make a good reports, letters and also proper grammar. It is necessary in our course because accounting is not just analyzing the datas given to you but also communicating the results you've come up with to the one who needs it. Sining ng Komunikasyon Sining ng Komunikasyon is about the Filipino Languange. In here, we were taught of different things about the filipino languange. It is not that related to the course in the sense that we are already filipinos and we understand our own languange and also this subject has been taught in high school. Basic Finance Basic Finance is all about money. We are taught the history of money and its evolution. It is not related to accounting because we already know what is the purpose of money.

College Algebra College Algebra is all about mathematics. In here, our mathematics skills and our high school knowledge of algebra are being tested. It is necessary for our course because there are certain accounting problems which can be solve algebraically, if we know how to solve algebraically it will be easy to answer that problem. Physical Education 1 This subject has been taught to us ever since high school. I think there is no connection with this subject and accounting.

FIRST YEAR SECOND SEMESTER

Fundamentals of Accounting, Part 2 (Partnership and Corporation) This subject is still part of basic accounting. It includes topics about formation, winding up and dissolution for partnership and corporation. It is related to our course because most of the entities in the philippines are mostly corporation. Fundamentals of Programming & Database Theory and Applications This subject teaches us how to use the applications of Microsoft Word and Microsoft PowerPoint. It helps us making our reports more presentable. This is related to our course because reports nowadays are mainly computerized. Mathematics of Investment The topics of this subject includes computing for interest such as simple, compound and annuities. This topics will also be used in our higher accounting subjects. College Reading and Writing This subject teaches us how to make business letters. This is related to our course when we are already in the business world and we are tasked to make reports or business letters. Principles of Management and Organization This subject includes topics about how to become a good leader and also a good subordinate. We have here cases about management of an organization like conflict of interest or conflict between top management and its subordinate that we have to solve. General Psychology This subject helps us to understand individuals and group. It also involves the scientific study of mental functions and behaviors. This subject has nothing to do with the course. Introduction to Philosophy with Logic & Critical Thinking This subject includes topics about critical thinking and rational argument. In this subject we used to debate whether what is right or wrong to do. It encourages us to make analysis about a certain discussion to defend our side. This subject has no connection with the course. National Service Training Program 1 I cannot see the connection of this subject to Accounting and this was not part of the total units for computing General Weighted Average. Physical Education 2 We are all taking up this subject since High School and I cannot see the connection of this subject to accounting.

SECOND YEAR FIRST SEMESTER

Financial Accounting & Reporting, Part 1 The subject gave us the foundation of our major course which is accounting. We have learned here the proper measurement, recognition principles and accounting treatment for assets. IT Concepts & Systems Analysis and Design This subject taught us the basic shapes and its functions in creating flowcharts, analysis of system and its design and how this flowcharts are being used in business processes. It can be useful for making/understanding accounting softwares. Calculus for Business In this subject we were exposed to different mathematics formula like the mean, coefficient of variable, regression and many more that we incorporated in some of our advanced lessons in management service and economics subjects. Technical and Research Report Writing For this subject, we were given an introduction on how to make research papers and other technical writings most commonly used in the business world. Principles of Marketing We've learned about the role and contributions of marketing within the organization. Also, we were educated about the factors the company should consider in its business . National Service Training Program 2 Here, we were able to be civilly aware of the people who needs help especially children in their basic elementary school and those people who are interested in a small scale business but lack of knowledge to start it. We personally teach these children and conduct some livelihood seminars for those interested. This subject has nothing to do with the course. Physical Education 3 As usual, physical fitness is the goal of this subject. Depending on the subject enrolled, we were taught of its fundamentals, the benefits of the activities in our health and the discipline that lies on it. This subject is not related with Accounting.

SECOND YEAR SECOND SEMESTER

Financial Accounting & Reporting, Part 2 Financial accounting 2 ,liabilities and equities is part of practical accounting part 1 which is included in the board exam.This is directly related to my course as accountant we translate business transactions into a report that can be understandable by the stakeholders. Microeconomics (Theory and Practice) Microeconomics is connected when it comes to Management Advisory Services as to determining the variable expenses and fixed expenses, as to whether to shut down the operations or to continue and also the types of business sectors and their characteristics. Pagbasa at Pagsulat sa Iba`t-ibang Disiplina This subject has nothing to do with accounting. This subject only taught us theories about the different proceseses how filipinos read and write. Philippine History and Public Service Being a Filipino, we should all know the history of the Philippines not only to be nationalistic but also to be aware and be proud of where we came from and what changes we had become right now. It has no relationship to the course. Politics and Governance (with Philippine Constitution) Philippine Constitution is a subject that we can remove in the BSA Curiculum but we should not because this subjects taught us the laws that govern the Philippines. Without the knowledge about these laws we will have a hard time living in the Philippines. Business Statistics It relates on Operations Management that attributes to Management Advisory Services. In terms of forecasting the demand and supply of a definite product and in considering the Program Evaluation and Review Techniques into the operation of productions in an entity was also introduced in this subject. Physical Education 4 Physical fitness is though not related to the course but it serves as maintenance of the well-being of a person.

THIRD YEAR FIRST SEMESTER

Financial Accounting & Reporting, Part 3 Correcting and adjusting for errors and accounting for operating segments are taught here. This subject is part of Practical Accounting Part 1 of the CPA Board Exam, other topics not included in Financial Accounting Part 1 and 2 are discussed here. Cost Accounting & Cost Management Assigning cost to products to set up price through job order costing, process costing or activity-based costing. This subject is also part of the CPA Board Exam under Management Services. Cost terms and concepts, cost behavior and design of cost are discussed here, though some topics are also discussed in higher accounting subjects like Management Accounting Part 1 and 2. Quantitative Techniques in Business Topics under this subject are also part of the Management Services specifically under management accounting concepts and techniques like linear programming and Program evaluation and review techniques (PERT) for decision making. Business Communication (with Technical Writing) This subject teaches students how to be professionals inside a company through communicating and how to develop efficient English speaking and writing skills for use in the corporate world. A CPA must also be good at English in order to communicate the results of his work. Macroeconomics (Theory and Practice) Understanding of the entitys business and industry and the effect of the business environment, changes in economy and market to suggest measures for the benefit of the company and the country. This subject falls under Management Services, its one of the newest additions in this subject. Income Taxation This subject is another part of the CPA Board Exam under Taxation, it discusses practical application of the basic principles of income taxation as they relate to accounting practice conforming with the latest tax regulations implemented by the BIR. The Physical Sciences Basic information in physics and chemistry with combining of elements has no connection to Accounting and was already taught in high school.

THIRD YEAR SECOND SEMESTER

Management Accounting, Part 1 In studying the subject, you will be able to know on how can you provide information and give an advice to the management. It is very helpful and important in BSA course because it is one of the subjects that we must learn. It will be very useful in the mere future. Advanced Financial Accounting & Reporting, Part 1 The subject is a level up of your financial accounting subjects because in here, special business operations and transactions are being discussed. It is very important in BSA course to study this subject because the topics that are being discussed here will be very useful when you became an accountant. Assurance Principles, Professional Ethics & Good Governance It will give you an understanding about auditing, professional standards, code of ethics etc. It is important to BSA course because it will teach you the auditing standards and principles. It will be very useful if you engaged in public practice when you became a CPA in the mere future. Obligation and Contracts Its all about the law, regarding Obligations and Contracts. It is important in BSA course because it serves as your foundation knowledge in business law. Most of the business transactions have an obligations and contracts thats why you have to study it. Production and Operations Management In studying this subject, you will be able to know on how you can manage a systems or processes that create goods or render services. It is important in the BSA course because it is part of management services, though it was already discussed in the other subjects its basic for decision making purposes. The Biological Sciences When you study the subject, you will be able to understand and learn the basic concepts involved in the study of life. It is not necessary to the BSA course because it is not useful in accounting profession and biology was being offered in high school and it was like its equivalent. Business and Transfer Taxes When you study the subject, you will be able to know on how to compute the right and applicable taxes for estate, donation, VAT etc. It is very important in the BSA course because it will be very useful when you became a professional. Familiarity with the tax rate and tax exceptions and exemptions is a must.

FOURTH YEAR FIRST SEMESTER

Management Accounting, Part 2 The continuation of management accounting part 1 and definitely a subject included in the CPA board examination which is part of MAS integration. Some of the topics here are period cost , direct and indirect cost, job order costing, process costing, opportunity cost which are also discussed in Cost Accounting. Advanced Financial Accounting & Reporting, Part 2 A part of Advance accounting Integration subject and also included in board examination. Continuation of advance accounting part 1 and one of the difficult accounting subjects. Some of the topics discussed here are FOREX, Business Combination etc. as well as doing working papers. Law on Business Organizations Also a part of integration subject under Business Law and Taxation and included in the CPA board examination. It discussed about law in Partnership and corporation. Some of the topics like basic information about partnership and corporation where discussed in fundamentals of accounting part 2. Financial Management, Part 1 Part of the board examination and under MAS integration subject. It discussed about effective planning and control of the business to earn profit and ensure liquidity.We also discussed here Ratio analysis and Cash flows. Human Behavior in Organization A management subject, not included in the CPA board examination. It discussed how will people act or deal with other people within the organization. Theory part which means full of memorization. It has no connection with the course. Life and Works of Rizal This subject has no connection with Accounting at all. This subject tackles the life of Rizal but it has no connection with accounting. Literatures of the Philippines/Panitikan ng Pilipinas This subject also is not connected in the BSA Curiculum because this subject taught us only the different literatures basically about poems, short stories, and all about reading and writing here in the Philippines.

FOURTH YEAR SECOND SEMESTER

Applied Auditing In this subject students were able to apply audit standards, techniques and procedures. Students learn to plan and perform an audit, analyze data for possible errors and irregularities, formulate adjusting entries, resolve audit issues, prepare audit working papers and complete the audit including the preparation of the audit report. By performing an audit, students were able to master more the flow of accounting transactions. It is indeed very important to our course since one of the functions or job of being a CPA is the auditing. Management Consultancy This subject is an application of what we have learned not just in accounting subjects but also other business subjects like Management, Finance and others. In here we were able to make and developed a business as if it is our own through written reports, therefore we appreciate each topics and already had an idea about the future if we decided to put up a business. If not and we decided to be a CPA of a private company we can also relate this subject. Accounting for Government, Not-for-Profit Entities & Specialized Industries In this subject we were able to learn what accounting standards, process etc. has the Government. It discussed the flow of accounting through different government agencies. And we realized the difference between accounting for government and private companies. It is like going back to basic. It is essential because CPA can enter government and in the future for sure we can able to use this knowledge we had acquired. Accounting Information System This subject is a combination of computer lessons and business management. Since modernization occurs, businesses make transactions through computers. Therefore the cycle of operations is already represented in computer language. Proper use of information system is highly required in our industry that is why in this subject it discussed proper ways to avoid fraud and enumerate different kinds of information system. It is related in CIT auditing. Mastering this subject will help you understand and appreciate auditing through computers, and it is again a very important knowledge foe accounting students. Law on Negotiable Instruments It is one of the subjects in CPA Board Examination. It discusses the articles pertaining negotiable instruments. It is very important in our course because these instruments were commonly used in corporate world. Having knowledge about this law will prevent us to violate this.

Financial Management, Part 2 Since financial management is the efficient and effective management of money (funds) in such a manner as to accomplish the objectives of the organization, it is a must for accounting students to learn this subject enabling them to understand the process and rules of the company. Art Appreciation In this subject we criticize different art and to appreciate them. We were also taught how to make an art. This subject has nothing to do with our profession maybe being an individual, yes it has a connection. It can be removed in our curriculum and must be taught to students who enrolled art profession

FIFTH YEAR FIRST SEMESTER

Auditing in a CIS Environment Students will have a review of Auditing Theories and Auditing Problems, but this subject will discuss extensively the auditing procedures in a CIS Environment. They will be able to study the nature and structure of an IT Audit, Companys Operating System, Database Systems and different Systems Applications; be able to understand the use of Computer Assisted Audit Tools and Techniques (CAATTs) for performing tests of application controls; review of alternative technologies employed in legacy systems and modern computer systems followed by the audit objectives, controls, and tests of controls that an auditor would normally perform to gather the evidence needed to limit the scope, timing, and extent of substantive tests; and discuss the ethical issues regarding IT Audit. This subject will be helpful now that today due to globalization, most companies employ high-technology with their accounting system. Future Auditors will be competent in performing audit with this kind of environment. Synthesis This provides an integrating framework and experiences for understanding the roles of accountants, their functions, and how they fit within the context of business and the larger environment. Students will acquire knowledge and develop the skills necessary to be effective in organizations and to learn general principles associated with their profession as accountants. This subject helps student analyze the importance of each subject included in their course program, with its significance to their profession also. It will help students to have an outline of the whole course program theyre taking up, being able to relate every subject in order for them be knowledgeable enough and proficient about their future profession. Accounting Internship (for Regular students) or Thesis (for Working students) This is important in this course because in here we have a chance to apply knowledge we had learn in the past four years. We also got a chance to experience first hand what it really feels like to be in the business world. Sales, Agency, Labor & Other Commercial Laws This subject discusses the laws governing sale and credit transactions, contract of Agency, pledge and mortgages. It gives overview of their nature, characteristics, kinds and forms, and examples of different situation regarding these topics which actually happen in the real market and corporate world. This will help potential Accountants be knowledgeable of these kinds of transaction and be able to handle it in accordance with laws governing it.

Speech Communication The primary goal is to help students become an effective communicator. They will learn the basics of effective communication, have ample opportunity to practice and improve their communication skills, and help them acquire higher level of proficiency in the second language as an important component of excellence. As future accountants, improved communication skills develop professionalism in the local and international workplaces. It can help them on how they will express their ideas with others; present their output and handle business transactions successfully, giving them the opportunity to be promoted and be an asset of their company. Good Governance & Social Responsibility Gives ideas on how enterprise will earn morally. It deals with ethical issues presented in business and different rules, laws and regulations governing employment in the Philippines. It answers main concerns of an employee about their job, their wage/salary and other rights/benefits. This subject will help students become aware of their rights and obligations on their future jobs.

FIFTH YEAR SECOND SEMESTER

Accounting Integration 1 - Financial Accounting It is part of the Integrated Review Subjects in which the 3 Financial Accounting subjects weve taken during our lower years were combined as one. It teaches us information about the financial resources, obligations, and activities of an enterprise that is intended for use primarily by external decision makersinvestors and creditors. Accounting Integration 2 - Advance Accounting Another Integrated Review Subject which provides us with the current and in-depth study of accounting standards with application. It also aims to help students develop an understanding of various theoretical models of accounting. Accounting Integration 3 - Management Accounting Another Integrated Review Subject that focuses on provisions and use of accounting information to managers within organizations, to provide them with the basis to make informed business decisions that will allow them to be better equipped in their management and control functions. Accounting Integration 4 - Auditing Part of Integrated Review Subject which addresses the provision of assurance services. It focuses mainly on the attest services offered by auditors to provide credibility of information in company and other organization financial statements. The subject studies the audit process of understanding client's operations and risk, analytical review and the pivotal importance of evaluation of the quality of client internal control. The subject provides an understanding of professional, ethical and legal requirements and responsibilities in completing and reporting on assurance tasks. Accounting Integration 5 - Business Law & Taxation Part of Integrated Review Subject which addresses the provision of assurance services. It focuses mainly on the attest services offered by auditors to provide credibility of information in company and other organization financial statements. The subject studies the audit process of understanding client's operations and risk, analytical review and the pivotal importance of evaluation of the quality of client internal control. The subject provides an understanding of professional, ethical and legal requirements and responsibilities in completing and reporting on assurance tasks. Humanities Elective The subject is not important with regards to our course. In here, students are given a choice to choose 1 foreign language they would want to learn. Business Policy and Strategy This subject tackles all functional disciplines that are integrated together in an attempt to look at and comprehend the wholesome business picture. It is not that related to accounting.

Personality Development This subject has no relevance to our course but somehow teaches us to be present ourselves fairly and how to act properly in the corporate world. Society and Culture with Family Planning This subject also has no importance with our course. It just deals with different societal issues.