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Republic of the Philippines

DON HONORIO VENTURA TECHNOLOGICAL STATE UNIVERSITY
Bacolor, Pampanga

CURRICULUM GUIDE
COLLEGE OF BUSINESS STUDIES
BACHELOR OF SCIENCE IN ACCOUNTANCY
ACADEMIC YEAR 2018-2019
FIRST YEAR – FIRST SEMESTER
LE
LAB
C CREDIT
COURSE CODE COURSE TITLE C PREREQUISITE(S)
HR UNITS
HRS
S
USELF 133 Understanding the Self 3 3 1st Year Standing
RPH 103 Readings in Philippine History 3 3 1st Year Standing
CONWORLD 103 The Contemporary World 3 3 1st Year Standing
MMW 103 Mathematics in the Modern World 3 3 1st Year Standing
CBME 11 Operations Management and TQM 3 3 1st Year Standing
ECO 301B Managerial Economics 3 3 1st Year Standing
ACCTG 101 Financial Accounting & Reporting 3 3 1st Year Standing
NSTP 1 National Service Training Program 1 3 3 1st Year Standing
PE 1 Physical Education 1 2 2 1st Year Standing
SUB-TOTAL 26 26
FIRST YEAR – SECOND SEMESTER
LEC LAB CREDIT
COURSE CODE COURSE TITLE PREREQUISITE(S)
HRS HRS UNITS
PURCOM 101 Purposive Communication 3 3 RPH 103
ARTAP 103 Art Appreciation 3 3 1st Year Standing
ECO E301 Economic Development 3 3 BACC 101
LAW 1 Law on Obligations and Contracts 3 3 1st Year Standing
ACCTG 102 Intermediate Accounting 1 3 3 ACCTG 101
ACCTG 103 Conceptual Framework and 3 3 ACCTG 101
Accounting Standards
KONKOM 113 Kontekstwalisadong Komunikasyon 3 3
sa Filipino
NSTP 2 National Service Training Program 2 3 3 NSTP 1
PE 2 Physical Education 2 2 2 PE 1
SUB-TOTAL 26 26
SECOND YEAR – FIRST SEMESTER
LEC LAB CREDIT
COURSE CODE COURSE TITLE PREREQUISITE(S)
HRS HRS UNITS
RIZAL 203 Rizal’s Life and Works 3 3 2nd Year Standing
ACCTG 104 Intermediate Accounting 2 3 3 ACCTG 102, ACCTG
103
BA FIN 101B Financial Markets 3 3 2nd Year Standing
LAW 2 Business Laws and Regulations 3 3 LAW 1
AIS 101 IT Applications Tools in Business 2 1 3 2nd Year Standing
STS 103 Science, Tech 3 3 2nd Year Standing
nology and Society
LOGIC 313 Business Logic 3 3 2nd Year Standing
DALFIL 123 Dalumat ng/sa Filipino 3 3 KONKOM 113
PE 3 Physical Education 3 2 2 PE 2
SUB-TOTAL 28 1 29

SECOND YEAR – SECOND SEMESTER

LEC LAB CREDIT
COURSE CODE COURSE TITLE PREREQUISITE(S)
HRS HRS UNITS
ACCTG 105 Intermediate Accounting 3 3 3 ACCTG 104
ACCTG 106 Cost Accounting and Control 3 3 ACCTG 104
LAW 3 Regulatory Framework and Legal 3 3 LAW 2
Issues in Business
GOVBUSMAN Governance, Business Ethics, Risk 3 3 2nd Year Standing
Managing & Internal Control
AIS 102B Accounting Information System 2 1 3 AIS 101
SOSLIT 213 Sosyedad at Literatura/Panitikang 3 3 DALFIL 123
Panlipunan
BA FIN 102 International Business and Trade 3 3 BA FIN 101B
STRATBUS Strategic Business Analysis 3 3 ACCTG 104
CBME 21 Strategic Management 3 3 CBME 11
PE 4 Physical Education 4 2 2 PE 3
SUB-TOTAL 28 1 29
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THIRD YEAR – FIRST SEMESTER

LEC LAB CREDIT
COURSE CODE COURSE TITLE PREREQUISITE(S)
HRS HRS UNITS
rd
ETHICS 203 Ethics 3 3 3 Year Standing
BACC 301 Income Taxation 3 3 3rd Year Standing
MAN SCI Management Science 3 3 CBME 11
ACCTG 107 Accounting for Special 3 3 ACCTG 105, ACCTG
Transactions 106
ACCTG 108 Accounting for Business 3 3 ACCTG 105, ACCTG
Combinations 106
ACCTG 109 Auditing and Assurance Principles 3 3 ACCTG 105, ACCTG
106
ACCTG 110 Auditing and Assurance: Concepts 3 3 ACCTG 105, ACCTG
and Applications 1 106
ACCTG ELEC 1 Principles and Methods of 3 3 3rd Year Standing
Teaching Accounting
STAT APP Statistical Analysis with Software 2 1 3 MMW 103, AIS 102B
Application
SUB-TOTAL 26 1 27

THIRD YEAR – SECOND SEMESTER

LEC LAB CREDIT
COURSE CODE COURSE TITLE PREREQUISITE(S)
HRS HRS UNITS
ACCTG 111 Accounting Research Methods 3 3 STAT APP
BACC 301B Business Taxation 3 3 BACC 301
BA FIN 102B Financial Management 3 3 BA FIN 102
ACCTG 112 Accounting for Government and 3 3 ACCTG 107
Non-Profit Organizations
ACCTG 113 Auditing and Assurance: Concepts 3 3 ACCTG 109,
and Applications 2 ACCTG 110
ACCTG 114 Auditing and Assurance: 3 3 ACCTG 109,
Specialized Industries ACCTG 110
ACCTG 115 Auditing in a CIS Environment 3 3 ACCTG 109,
ACCTG 110
STRACOSMAN Strategic Cost Management 3 3 ACCTG 106
SUB-TOTAL 27 27

FOURTH YEAR – FIRST SEMESTER

LEC LAB CREDIT
COURSE CODE COURSE TITLE PREREQUISITE(S)
HRS HRS UNITS
ACCTG 116 Accountancy Research 3 3 ACCTG 111
ACCTG 117 Accounting Internship 6 6 4th Year Standing
SUB-TOTAL 3 6 9

FOURTH YEAR – SECOND SEMESTER

LEC LAB CREDIT
COURSE CODE COURSE TITLE PREREQUISITE(S)
HRS HRS UNITS
PRAC1 REV Practical Accounting 1 Review 2 2
PRAC2 REV Practical Accounting 2 Review 2 2
MS REV Management Services Review 2 2
BLT REV Business Law & Taxation Review 2 2
AUDIT THEORY Auditing Theory Review 2 2
REV
AUDIT PROB REV Auditing Problem Review 2 2
TOA REV Theory of Accounts Review 2 2
ACCTG ELEC 2 Operations Auditing 3 3 ACCTG 113, 114, 115
ACCTG ELEC 3 Valuation Concepts and Methods 3 3 ACCTG ELEC 1
ACCTG ELEC 4 Updates in Financial Reporting 3 3 ACCTG ELEC 1
Standards
SUB-TOTAL 23 23

IMPORTANT: Registration in any course is allowed only upon passing the prerequisite(s) of the said course, if
any. A course enrolled in violation of this rule will not be given any credit regardless of the grade obtained.
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Reviewed by:

LUISITO B. REYES, CBA, MBA

Dean, College of Business Studies

Approved by:

REDEN M. HERNANDEZ, RCE, MM

Vice President for Academic Affairs