Bachelor of Science in Accountancy

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Bachelor of Science in Accountancy OUR MISSION Second Semester Second Semester AC 502 Fundamentals of Accounting, Part 2 6 AC 501 AC 514 Advanced Financial Accounting & The University of San Carlos is a Catholic institution of learning that embodies the principles Engl 2 Communication Arts 2 3 Engl 1 Reporting, Part 2 3 AC 510 of academic discipline of San Carlos Borromeo and the missionary charism of the Society of the BA 100 Elementary Business Statistics 3 Math 15 AC 515 Management Accounting, Part 1 3 AC 512 Divine Word (SVD). Comp 1N Computer Fundamentals & Word Processing 3 AC 516 Assurance Principles, Professional We aim to develop competent and socially responsible professionals and life-long learners in Fili 2 Filipino Sa Iba’t-ibang Larangan 3 Fili 1 Ethics & Good Governance 6 AC508/AC510 an environment that fosters excellence in the academic core processes of teaching-learning, research, Math 30 Math of Investments 3 Math 15 AC 517 Special Topics in Finance 3 AC 513 and community extension service. Nasc 1 Biological Science 3 Law 502 Sales, Agency, Labor and Other Our mission is to provide timely, relevant and transformative academic programs responsive to PE 12 Rhythmic Activities 2 PE 11 Commercial Laws 3 Law 501 the needs of the local, national, and global communities in a rapidly changing world. Reed 20 Man the Christian Believer (3) Reed 10 BA 107AB Production Management 3 BA 46 NSTP 2 CWTS/LTS (3) NSTP 1 BA 104 Marketing Management 3 AC 512 OUR VISION ------------- Humn 1 Survey of Arts 3 Engl 2 26/32 ------------ The University of San Carlos sees: ======== 27 A WORLD where the darkness of sin and the night of unbelief vanish before the light of the Word ======= and the Spirit of grace SECOND YEAR FOURTH YEAR A SOCIETY where citizens are competent, have nobility of character and nurture a sense of First Semester community… First Semester • What they know, they apply justly and honestly… AC 503 Financial Acctg. & Reporting, Part 1 6 AC 502 AC 518 Advanced Financial Accounting & • What they do not know, they seek to learn… AC 504 Fundamentals of Accounting, Part 3 3 AC 502 Reporting, Part 3 3 AC 514 AC 505 Database Management 3 Comp 1N AC 519 Management Accounting, Part 2 3 AC 515 • What they do not have, they endeavor to acquire… Math 45 Math Analysis in Business (Calculus) 3 Math 30 AC 520 Applied Auditing 6 AC 526 • What they have, they share… Econ 21 Microeconomics 3 Law 503 Law on Business Organizations 3 Law 501 BA 101 Marketing Principles 3 BA 11 Txtn 501 Principles of Taxation and Other Fiscal Laws 3 4th year level BACHELOR OF SCIENCE IN ACCOUNTANCY Psyc 1 General Psychology 3 Lit 2 Literatures of the World 3 Engl 2 PE 13 Fundamentals In Games & Sports 2 PE 12 Hist 15 Early & Modern Phil. History 3 A 5-year program which puts emphasis on a thorough accounting study to gain adequate Reed 30 The Christian in Worship (3) Reed 20 ------------ knowledge for professional competence. ------------- 24 The program develops accounting students to become Certified Public Accountants equipped 26/29 ======= with high level of theoretical knowledge and sound principles and techniques to serve the needs of ======== Second Semester globalize economy. AC 521 Technical Writing: Business and Second Semester Accounting Applications 3 4th year level OBJECTIVES OF THE PROGRAM AC 506 Financial Acctg. & Reporting, Part 2 6 AC 503 AC 522 Auditing in CIS Environment 3 AC 520 AC 507 Cost Accounting, Part 1 3 AC 504 AC 523 Practicum 1 3 AC 520 To meet the needs of the accounting profession with a broad & extensive training in business, AC 508 Accounting Information System 3 AC 505 Law 504 Law on Negotiable Instrument 3 Law 501 accounting, auditing and information technology. AC 509 Bus. Finance w/ Introduction to Global Txtn 502 Business and Other Taxes 3 Txtn 501 To develop the capabilities of students and to prepare and equip them with the required Business Environment 3 Math 45 BA 109 Business Research 3 BA 46 knowledge to become Certified Public Accountants so that they can function as competent Engl 3 Aural-Oral Communication 3 Engl 2 Hist 17 Rizal: Life and Works 3 Hist 15 professionals in an increasingly complex and changing environment. Philo 2 Logic 3 ------------ Polsci 12 Phil. Govt. & New Constitution 3 21 COURSE REQUIREMENTS PE 14 Recreational Activities 2 PE 13 ======= Reed 40 Christian Witness to the World (3) Reed 30 Summer 1 The BSA curriculum consists of the following core courses: ------------ AC 524 Practicum 2 3 AC523 Accounting & Reporting 42 units 26/29 ======= Auditing & Information Technology 18 ======= Managerial Accounting & Finance 30 FIFTH YEAR Business Law 12 THIRD YEAR First Semester Taxation 9 AC 525 Tax Accounting 3 Txtn 502, AC523 Business Administration 30 AC 526 Management Consultancy 3 AC 521 Integrated Review Courses 21 First Semester AC 527 Accounting Synthesis 3 AC 523 Practicum 6 AC 510 Financial Accounting & Reporting, Part 3 3 AC 506 AC Elective Foreign Language 3 ------------- AC 511 Advanced Financial Accounting & AC 528 Contemporary Issues In Accounting, Total 168 units Reporting, Part 1 3 AC 506 Auditing & Management 3 AC 523 ======== AC 512 Cost Accounting, Part 2 3 AC 507 BA 111A Strategic Management 3 BA 109 AC 513 Financial Management 3 AC 509 BA 102A Business Ethics and Corporate Social THE BSA CURRICULUM Law 501 Law on Obligations & Contracts 3 Third year Responsibility 3 BA 109 FIRST YEAR level, Philo 2 ------------ First Semester Engl 21 Business Correspondence 3 Engl 2 21 AC 501 Fundamentals of Accounting, Part 1 6 BA 46 Quantitative Tech. In Business 3 Math45 ======= Engl 1 Communication Arts 1 3 BA 12N Human Behavior in Organization 3 BA 11/Psyc 1 Second Semester Math 15C Modern College Algebra 3 Econ 22 Macroeconomics 3 Econ 21 IRC 1 Theory of Accts/ Prac.Acctg.I 6 5th year level BA 11 Principles of Organization & ------------ IRC 2 Practical Accounting 2 3 5th year level Management 3 27 IRC 3 Management Services 3 5th year level Fili 1 Sining ng Pakikipagtalastasan 3 ======= IRC 4 Auditing Theory/ Problems 6 5th year level Nasc 2 Physical Science 3 IRC 5 Business Law & Taxation 3 5th year level PE 11 Self-Testing Activities 2 ------------ Reed 10 Man in Search of God (3) 21 NSTP 1 CWTS/LTS (3) ======= ------------- Elective Subject (Year 5, Semester 1) 23/29 ======== Foreign Language (Mandarin, French, Spanish) RETENTION POLICY USC’s Achievements hÇ|äxÜá|àç Éy ftÇ VtÜÄÉá A student should maintain an individual rating of 2.0 or better in all Accounting, Law, Taxation and Finance Professional Regulations Commission Awards: P. del Rosario Street, Cebu City 6000 subjects. One retake per subject is allowed in case of cut-off failure. 1. Ranked No. 2 – October 2006 CPA Licensure Examinations (among schools with 57 – 99 examinees) At the end of Year 2, Comprehensive Examination Level 1 (CEL 1) shall be administered to the student to 2. Ranked No. 3 – October 2005 CPA Licensure Examinations (among schools with 57 – 99 examinees) gain admission to Year 3. This will be followed by CEL 2 at the end of Year 3; CEL 3 at the end of Year 4, 3. Ranked No. 2 – May 2004 CPA Licensure Examinations (among schools with 100 and above candidates) COLLEGE OF COMMERCE and finally CEL 4 in the 5th year at the end of 1st semester. 4. Ranked No. 3 - May 2003 CPA Licensure Examinations (among schools with 100 and above candidates) 5. Ranked No. 2 - among schools with over 100 candidates per PRC report (1993-1997): Source: Accounting To pass the Comprehensive Examination, the student should obtain a general average of 75% but with no Times Jan-Feb 1998 BACHELOR OF SCIENCE grade below 65% in any of the CEL subjects. Those who do not pass CEL 1 and 2 shall not be allowed a 6. Ranked No. 2 - among schools with 100 candidates and above per PRC Regulatory Report (1992-1996) retake and will be advised to shift. Retake is allowed for CEL 3 and 4. The student shall apply for the said 7. Ranked No. 3—May 1997, May 1996 CPA Licensure Examinations (among schools with 101 candidates IN ACCOUNTANCY examination and pay the required fees. and above) (BSA) 8. Ranked No. 2—October 1995 CPA Licensure Examination (among schools with 101 candidates and For more clarification, please contact the office of the Chair. above) 9. USC is the only school in category II (among schools with 51-100 candidates) obtaining a passing FACULTY percentage above the national passing percentage, May 1995 10. Ranked No. 1—October 1994 & No. 2—May 1994 CPA Licensure Examinations (among schools with The faculty line-up includes CPAs with doctoral degrees in Business Administration, Ph.D. in Technological 101-200 candidates) Management, Masters degree in Business Administration, Master of Science in Accountancy, Lawyers, and 11. Ranked No. 1 in the CPA Licensure Examinations given for the last 10 years –(among schools with 101- CPA-Lawyers. Most of the faculty members are current practitioners in various fields of their expertise 200 candidates) while some were previously connected with organizations of high reputation. 12. Recipient of three top achievement awards obtaining the second highest in the CPA Licensure Examinations in October 1990, May 1991, and October 1991 ADMISSION POLICIES 1. IQ requirement 95 Producers of CPA board topnotchers as follows: 2. APT & EPT 50 Year No. of topnotchers APPLICATION PROCEDURES 2000-2006 21 1990’s 25 All applicants must secure the USC application form. Complete application packages should include: 1980’s 27 1. High School report card or Form 137 1970’s 10 2. 3 copies 2 x 2 picture 1960’s 5 3.
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