where integrating it-enabled - asia pacific college · pdf filewhere integrating it-enabled...

Download Where integrating IT-enabled - Asia Pacific College · PDF fileWhere integrating IT-enabled ... Philippine Accounting Standards and other pronouncements ... • TAXATION SERIES - The

If you can't read please download the document

Upload: vuongquynh

Post on 12-Feb-2018

221 views

Category:

Documents


1 download

TRANSCRIPT

  • COURSE CATALOGUE

  • Where integrating IT-enabled business processes give you quality education with great employment

    potential!

  • 3

    COURSE AIMS

    The Bachelor of Science in Accountancy (BSA) is a five (5)-year trimestral undergraduate degree program anchored on the schools three pillars: industry-guided curriculum, industry professionals as faculty, and business-IT tools. The curriculum includes a six-month (two-term), full-time two-term internship program with our industry partners, who are among the top companies in the country to make sure our students get a feel of doing actual industry projects in a real working environment, as well as an integrated and comprehensive review course for all subjects covered in the CPA Licensure Examination.

    Utilizing IT-enabled tools, the program aims to produce Certified Public Accountants (CPAs) who are ready for todays business challenges. The courses offered under the program deal with theoretical and practical applications relating to the different fields of accountancy, including Financial Accounting, Management Accounting, Auditing, Taxation and Business Law, among others

    .

    CAREER PROSPECTS

    BS Accountancy program hones its graduates in preparation for job opportunities in the financial industry. Careers in the financial sector can be in Auditing, Management Accounting, Financial Analysis, Bank Operations, Financing, Tax Audit and Wealth Management. BS Accountancy graduates are equipped with a strong financial and accounting acumen combined with the skill and knowledge of using industry business IT software.

    BACHELOR OF SCIENCE IN ACCOUNTANCYBS IN

    ACC

    OUN

    TAN

    CY

  • 4

    FUNDAMENTALS OF ACCOUNTING SERIES - An introduction to accounting within the context of business and business decisions, where students obtain basic understanding of the principles and concepts of Accounting, their relevance and applicability in the national context. Emphasis is placed on providing students with adequate background on the recording, classification, and summarization functions of accounting. Transactions and financial statements for the operations of sole proprietorship, partnership and an introduction of the corporate form of business are also covered.

    FINANCIAL ACCOUNTING SERIES - The application of Philippine Accounting Standards and other pronouncements of the Financial Reporting Standards Council in recording transactions and in the preparation of properly classified financial statements. It also covers reconstruction of accounts from incomplete records, change from cash basis to accrual basis of accounting, correction of errors, accounting for changing prices, discontinued operations, and other current issues related to accounting.

    COST ACCOUNTING SERIES - The cost accounting and cost management framework of business, where topics include the manufacturing cost accounting cycle, costing methods, accounting, planning and control for materials, labor and overhead, accounting for joint and by-product costs, cost management systems for the new manufacturing environment and the impact of environmental concerns on costs.

    MANAGEMENT ACCOUNTING SERIES - An understanding of how accounting assists management in its decision-making functions, such the application of techniques and concepts focusing on segment reporting, profitability analysis and decentralization, decision-making affecting short-run operations of the company, budgeting and pricing of goods and services. Also included in the series are basic considerations of management consultancy engagements by CPAs and project feasibility study.

    ADVANCED ACCOUNTING SERIES - Specialized accounting problems likely to be encountered by CPAs that include accounting for home office and branch transactions, accounting for financially distressed companies, special income and expense problems in partnership accounting, accounting for joint ventures and associated enterprises, installment sales, long-term construction contracts, consolidation and mergers, parent-subsidiary relationships, consolidated statements, effects of changes in foreign exchange rates, and other current issues. Also included in the series are topics relating to government accounting and accounting for not-for-profit organizations and specialized industries.

    FINANCIAL MANAGEMENT SERIES - Valuation of the firm, investment decision processes, financing and dividend policy, asset management and financial strategies, and portfolio theory, covering financial analysis, planning, risk management, use and management of current assets,

    CORECOURSESBS

    AC

    CO

    UNTA

    NC

    Y

  • 5

    working capital and credit policy, capital budgeting, long-term financing instruments, capital structure decisions, derivative contracts and how these instruments are used in managing financial risks.

    AUDITING SERIES - The demand for and the supply of financial statement audits and to the nature of the value-added assurance services needed by decision makers in the information age. It covers auditing and assurance fundamentals, regulation of accounting practice, professional standards, values and ethics, audit methodology and reporting, including approaches to problems and situations normally encountered in the independent examination of financial statement accounts. Also included in the series are discussions on information technology-related risks, relevant security and control mechanisms and techniques, and the impact of computer use on the audit.

    BUSINESS LAW SERIES - An understanding of the legal concepts and rules applicable to business organizations that include law of obligations and contracts, legal provisions governing partnerships and corporations, and negotiability of instruments. Also included are laws relating to contracts for the sale of goods, agency, credit transactions, pertinent provisions of the Labor Code, and other relevant laws on commerce and trade such as Omnibus Investment Code, Foreign Investments Act, and Retail Trade Liberation Law.

    TAXATION SERIES - The basic principles and rules of taxation as these apply to individuals, partnerships and corporations. Topics include overview of the national tax system and income taxation of employees and businesses, both unincorporated and incorporated. Also included are discussions and applications of tax laws and regulations relating to business and transfer taxes such as value-added tax, percentage tax, excise tax, estate and donors tax, documentary stamp tax and local taxes.

    INTERNSHIP

    Senior students are assigned to work full-time for two trimesters in a company where they are totally immersed in a real corporate environment, experiencing real hands-on training, doing actual projects and dealing with clients. It provides a seamless transition for students to become professionals by instilling work ethics and developing skills required by the workforce as interns to some of the top companies in the country.

    BS ACC

    OUN

    TAN

    CY

  • 6

  • 7

    COURSE AIMS

    The Bachelor of Science in Business Administration Major in Business Management (BSBA-BM) is a four (4)-year trimestral undergraduate degree program that aims to developed IT-enabled business leaders. The program equips the students with management and technical skills necessary for todays business managers. The courses offered cover the various functional areas in management, human resources, operations, logistics, marketing and finance.

    CAREER PROSPECTS Graduates of Business Management can easily get jobs in the different functional areas of an organization such as Human Resources, Supply Chain Management, Logistics, Marketing and Sales, and Operations. Furthermore, graduates are equipped with a strong business acumen combined with the skill and knowledge of using the latest industry business IT software.

    BSBA MAJOR IN BUSINESS MANAGEMENTBSBA M

    AJOR IN

    BUSINESS M

    AN

    AGEM

    ENT

  • 8

    BSBA

    MAJ

    OR

    IN B

    USIN

    ESS

    MA

    NAG

    EMEN

    T

    MICROECONOMICS - An introduction to economics that covers how individuals and societies decide to use the scarce resources available to them.

    MACROECONOMICS - The dynamics of the national economy such as national income determination, unemployment, inflation, consumer price index (CPI), banking, the value of money, economic growth, monetary and fiscal policies of the government, and international balance of trade and payments.

    MANAGEMENT PRINCIPLES - The basic principles in management which includes an overview of the challenges faced by managers to help students link management concepts to management practice.

    HUMAN RESOURCE MANAGEMENT - The policies and practices needed to carry out the people or human resource aspect of management that includes planning and strategy formulation, recruiting, screening, hiring, training, rewarding, controlling, appraising functions, and labor relations management.

    HUMAN BEHAVIOR IN ORGANIZATIONS - A study of how people behave within the organization to develop the knowledge and managing skill necessary in effective manpower handling.

    STRATEGIC MANAGEMENT - The strategic management process with its three (3) phases strategy formulation,

    strategy implementation, and strategy evaluation and control. It facilitates the integration and application of the knowledge and skills acquired by the students in their other business subjects through a final project that follows the strategic management framework.

    ELECTRONIC COMMERCE - An introduction to e-commerce where digital online products/services are sold and bought around the world to enable students to undertake relevant and timely