UNIVERSITY OF BAGUIO

SCHOOL OF BUSINESS ADMINISTRATION AND ACCOUNTANCY

BACHELOR OF SCIENCE IN ACCOUNTANCY
EFFECTIVE SCHOOL YEAR 2009-2010
Course No. Descriptive Title
FIRST YEAR FIRST SEMESTER Units Pre-requisites
INTRODUCTORY ACCOUNTING(FUNDAMENTALS
BACTNG1 6
OF ACCOUNTING 1)
COMPUTER FUNDAMENTALS/ FUNDAMENTALS
COMPTR1 3
OF COMPUTER SOFTWARE & APPLICATIONS
ENGLIS1 COMMUNICATION SKILLS 1 3
PHILIPPINE HISTORY, GOVERNMENT AND
HSTORY1 3
CONSTITUTION
MATHEM2 COLLEGE ALGEBRA 3
NATSCI1 INTRODUCTION TO PHYSICAL SCIENCES 3
PELECT1 PE ELECTIVE 2
SOCIOG1 SOCIETY AND CULTURE W/ FAMILY PLANNING 3
SOCORN2 SOCIAL ORIENTATION 1
Total: 27
SECOND SEMESTER
AFINAN1 BASIC BUSINESS FINANCE 3 BACTNG1
PARTNERSHIP AND CORPORATION ACCOUNTING
BACTNG2 6 BACTNG1, ENGLIS1, MATHEM2
(FUNDAMENTALS OF ACCOUNTING 2)
PRINCIPLES OF ORGANIZATION AND
BMGMNT1 3 ENGLIS1
MANAGEMENT
BUSMAT2 MATHEMATICS OF INVESTMENTS 3 MATHEM2
ENGLIS2 COMMUNICATION SKILLS 2 3 ENGLIS1
NSTPRO1 NATIONAL SERVICE TRAINING PROGRAM 1 3
PELECT2 PE ELECTIVE 2
PHILOS1 LOGIC 3
PSYCHO1 GENERAL PSYCHOLOGY 3
RIZALJ1 RIZALS LIFE, WORKS AND WRITINGS 3
Total: 32
59
SECOND YEAR FIRST SEMESTER
KOMFIL1 KOMUNIKASYON SA AKADEMIKONG FILIPINO 3
INTERMEDIATE ACCTNG 1/FINANCIAL
ACCTNG1 6 BACTNG2, BUSMAT2, ENGLIS2
ACCOUNTING AND REPORTING 1
FUNDAMENTALS OF PROGRAMMING AND
ACMPTR1 3 COMPTR1
DATABASE THEORY AND APPLICATIONS
INTRODUCTION TO ECONOMICS WITH LAND
ECONOM1 3
REFORM AND TAXATION
BUSLAW1 LAW ON OBLIGATIONS AND CONTRACTS 3 ENGLIS2
HUMNTS4 ART, MAN AND SOCIETY 3
LITRAT1 PHILIPPINE LITERATURE 3 ENGLIS2
NSTPRO2 NATIONAL SERVICE TRAINING PROGRAM 2 3 NSTPRO1
PELECT3 PE ELECTIVE 2
Total: 29
 SECOND SEMESTER
FILPPP2 PAGBASA AT PAGSULAT TUNGO SA PANANALIKSIK 3 KOMFIL1
ABSLAW2 LAW ON BUSINESS ORGANIZATIONS 3 BUSLAW1
ACCTGN3 COST ACCOUNTING AND COST MANAGEMENT 1 3 ACCTNG1
INTERMEDIATE ACCTNG 2/FINANCIAL
ACCTNG2 6 ACCTNG1
ACCOUNTING AND REPORTING 2
AECONM2 MICROECONOMICS THEORY AND PRACTICE 3 ECONOM1
BMKTNG1 PRINCIPLES OF MARKETING 3 BMGMNT1
MATHEM4 BASIC STATISTICS WITH DEMOGRAPHY 3 BUSMAT2
NATSCI2 INTRODUCTION TO BIOLOGICAL SCIENCES 3
PELECT4 PE ELECTIVE 2
Total: 29
58
THIRD YEAR FIRST SEMESTER
SALES, AGENCY, LABOR AND OTHER
ABSLAW3 3 ABSLAW2
COMMERCIAL LAWS
ACCTGN4 COST ACCOUNTING AND COST MANAGEMENT 2 3 ACCTNG3, ACCTNG2
ACCTGN5 FINANCIAL ACCOUNTING AND REPORTING 3 3 ACCTNG3, ACCTNG2
IT CONCEPTS AND SYSTEMS, ANALYSIS AND
ACMPTR2 3 ACMPTR1
DESIGN
AECONM3 MACROECONOMIC THEORY AND PRACTICE 3 AECONM2
AMATHM1 CALCULUS FOR BUSINESS 3 MATHEM4, MATHEM2
GOOD GOVERNANCE AND SOCIAL
AMGMNT1 3 BMGMNT1
RESPONSIBILITY
BMGMNT4 HUMAN BEHAVIOR IN THE ORGANIZATION 3 BMGMNT1
TECHNICAL WRITING: BUSINESS AND
AENGLH1 3 ENGLIS2
ACCOUNTING APPLICATIONS
MANADN1 MANAGEMENT ACCOUNTING 1 3 ACCTNG3, ACCTNG2
Total: 30
SECOND SEMESTER
ADVANCED FINANCIAL ACCOUNTING AND
ACCTGN6 3 ACCTGN4, ACCTGN5, MANADN1
REPORTING 1
ASSURANCE PRINCIPLES, PROFESSIONAL ETHICS
AUDTGN1 6 ACCTGN4, ACCTGN5, MANADN1
AND GOOD GOVERNANCE
BMGMNT3 QUANTITATIVE TECH/MATH ANALYSIS 3 AMATHEM1, MATHEM4, MATHEM2
BUSLAW4 LAW ON NEGOTIABLE INSTRUMENTS 3 ABSLAW3
BACTNG2, COMPTR1,
COMPAI1 ACCOUNTING INFORMATION SYSTEM 3
ACMPTR1
ACCTGN4, ACCTGN5,
FINMAN1 FINANCIAL MANAGEMENT I 3
AFINAN1, MANADN1
MANADN2 MANAGEMENT ACCOUNTING 2 3 ACCTGN4, ACCTGN5, MANADN1
AMGMNT, BMKTNG1,
MNGMNT1 PRODUCTION AND OPERATIONS MANAGEMENT 3
MATHEM4
Total: 27
FOURTH YEAR FIRST SEMESTER
ADVANCED FINANCIAL ACCOUNTING AND
ACCTGN7 6 ACCTNG6
REPORTING 2
ATAXTN1 INCOME TAXATION 6 ACCTNG6
AUDTGN2 APPLIED AUDITING 6 AUDTGN1
FINMAN2 FINANCIAL MANAGEMENT 2 3 FINMAN1, MANADN2
 ELECTIVE-WORLD CULTURE OR FOREIGN
HUMNTS5 3
LANGUAGE
MANADS3 MANAGEMENT CONSULTANCY 3 MANADN1, MANADN2
Total: 27
SECOND SEMESTER
ACCTGN8 PHILIPPINE FINANCIAL REPORTING STANDARDS 6 ACCTGN7
ACCOUNTING FOR GOVERNMENTAL, NON-FOR-
ACCTGN9 3 ACCTGN7
PROFIT ENTITIES AND SPECIALIZED INDUSTRIES
ATAXTN2 BUSINESS AND TRANSFER TAXES 3 ATAXTN1
MANADS3, ACCTNG7,
ATHSIS1 ACCOUNTING THESIS/ INTERNSHIP 3 FINMAN2, ATAXTN1,
AUDTGN2
AUDTGN3 AUDITING IN A CIS ENVIRONMENT 3 AUDTNG2, COMPAI1
BMGMNT7 BUSINESS POLICY AND STRATEGY 3 MNGMNT1
Total: 21
48
FIFTH YEAR FIRST SEMESTER
INTEGA1 INTEGRATED THEORY OF ACCOUNTS PART 1 1.5
INTEGA2 INTEGRATED PRACTICAL ACCOUNTING 1A 3
INTEGA3 INTEGRATED PRACTICAL ACCOUNTING 2A 3
INTEGA4 INTEGRATED BUSINESS LAW PART 1 1.5
INTEGA5 INTEGRATED AUDITING THEORY PART1 1.5
INTEGA6 INTEGRATED AUDITING PRACTICE PART1 3
INTEGA7 INTEGRATED MANAGERIAL ACCTNG PART1 3
INTEGA8 INTEGRATED TAXATION PART 1 1.5
SYNTHS1 SYNTHESIS 1
Total: 19
SECOND SEMESTER
INTEGR1 INTEGRATED THEORY OF ACCOUNTS PART2 1.5 INTEGA1
INTEGR2 INTEGRATED PRACTICAL ACCTG 1B 3 INTEGA2
INTEGR3 INTEGRATED PRACTICAL ACCTG 2B 3 INTEGA3
INTEGR4 INTEGRATED BUSINESS LAW PART 2 1.5 INTEGA4
INTEGR5 INTEGRATED AUDITING THEORY PART 2 1.5 INTEGA5
INTEGR6 INTEGRATED AUDITING PRACTICE PART 2 3 INTEGA6
INTEGR7 INTEGRATED MANAGERIAL ACCTNG PART2 3 INTEGA7
INTEGR8 INTEGRATED TAXATION PART 2 1.5 INTEGA8
SYNTHS2 SYNTHESIS 2 1 SYNTHS1
Total: 19
38
Total units: 260