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UNIVERSITY OF SOUTHERN MINDANAO

Kabacan, Cotabato
Philippines

COLLEGE OF BUSINESS, DEVELOPMENT ECONOMICS AND MANAGEMENT


Bachelor of Science in Management Accounting
Revised Curriculum E based on CMO 28, S. 2017, CMO 20 S. 2013, CMO 04, S. 2018
Board Resolution No., 37, S. 2018
Effective SY 2020-2021

First Year - First Semester


Retake 1st Take Unit
Grade Grade Course No. Descriptive Title Lec Lab Credit Pre-requisite
2.00 Acc 112b Financial Accounting and Reporting 2 3 3 None
2.25 Acc 112 Math of Investments 3 0 3 None
1.75 GE 1 Understanding the Self 3 0 3 None
2.25 GE 4 Mathematics in the Modern World 3 0 3 None
1.50 GE 8 Ethics 3 0 3 None
SocSci 2 Peace and Development 3 0 3 None
1.25 PE 1 Physical Fitness and Self-testing Activities 2 0 2 None

NSTP 1 Civic Welfare Training Service 1/ Reserved Officers 3 0 3 None


1.25 Training Corps 1
1.75 Total units 22 3 23

First Year - Second Semester

Retake 1st Take Unit


Grade Grade Course No. Descriptive Title Lec Lab Credit Pre-requisite
2.75 Acc 121b Accounting for Partnership and Corporation 2 3 3 Acc 112b
2.75 Acc 112 Conceptual Framework and Accounting Standards 3 0 3 Acc 112b
2.75 Acc 123 Management Science 3 0 3 None
1.50 Acc 124 Law on Obligations and Contracts 3 0 3 None
2.00 PCMA 121 Human Behavior in Organization 3 0 3 None
1.75 GE 7 Science Technology and Society 3 0 3 None
1.25 GE 9 The Life and Works of Rizal 3 0 3 None
1.00 PE 2 Rhythmic Activities 2 0 2 PE 1
1.25 Fil 1a Wika at Kultura sa Mapayapang Lipunan 3 0 3 None
Civic Welfare Training Service 2/ Reserved Officers
NSTP 2 Training Corps 2 3 0 3 NSTP 1
1.75
1.88 Total units 28 3 29

Second Year - First Semester


Retake 1st Take Unit
Grade Grade Course No. Descriptive Title Lec Lab Credit Pre-requisite

Acc 211b Cost Accounting and Control 3 0 3 Acc 112, Acc 123

Acc 212 Intermediate Accounting 1 2 3 3 Acc 112, Acc 123

Acc 213 IT Application Tools in Business 2 3 3 None


Acc 214 Business Laws and Regulations 3 0 3 Acc 124
Econ 413 Managerial Economics 3 0 3 Acc 132
1.50 GE 3 The Contemporary World 3 0 3 None
GE 5 Purposive Communication 3 0 3 None
PE 3 Recreational Activities (Individual and Dual Sports) 2 0 2 PE 1
Total units 24 6 26

Second Year - Second Semester


Retake 1st Take Unit
Grade Grade Course No. Descriptive Title Lec Lab Credit Pre-requisite
Acc 221 Accounting Information System 2 3 3 Acc 213
Acc 222 Intermediate Accounting 2 2 3 3 Acc 212
Acc 223 Strategic Cost Management 3 0 3 Acc 211b
Acc 224 Regulatory Framework and Legal Issues in Business 3 0 3 Acc 214

Acc 215 Statistical Analysis with Software Application for 3 0 3 Acc 212
Business
PCMA 221 Valuation Methods 3 0 3 Acc 212
PCEMA 1 Human Resource Management 3 0 3 PCMA 121
Econ 412 Economic Development 3 0 3 Econ 413
PE 4 Team Sports 2 0 2 PE 1
Total units 24 6 26
Third Year - First Semester
Retake 1st Take Unit
Grade Grade Course No. Descriptive Title Lec Lab Credit Pre-requisite

Acc 311b Financial Markets 3 0 3 Acc 112, Acc 222

Acc 312b Income Taxation 2 3 3 Acc 222

Acc 313b Intermediate Accounting 3 2 3 3 Acc 222, Acc 223

PCMA 311 Project Management 3 0 3 Acc 222, Acc 223

PCA 311 Accounting for Business Combinations 3 0 3 Acc 222


CBMEC 1 Operations Management and TQM 3 0 3 Acc 215
SocSci 1 Society and Culture 3 0 3 None
GE 2 Readings in Philippine History 3 0 3 None
Total units 22 6 24

Third Year - Second Semester


Retake 1st Take Unit
Grade Grade Course No. Descriptive Title Lec Lab Credit Pre-requisite
Acc 321b Accounting Research Methods 3 0 3 Acc 215
Acc 322b Business Taxation 3 0 3 Acc 312b
Acc 323b Financial Management 3 0 3 Acc 311b
Acc 324b International Business and Trade 3 0 3 Acc 311b

PCA 322 Accounting for Government and Non-profit 3 0 3 Acc 313b


Organization
PCMA 421 Performance Management Systems 3 0 3 PCMA 311
CBMEC 2 Strategic Management 3 0 3 CBMEC 1
Lit 111 Literatures in the Philippines 3 0 3 None
Total units 24 0 24

Fourth Year - First Semester


Retake 1st Take Unit
Grade Grade Course No. Descriptive Title Lec Lab Credit Pre-requisite
Acc 400A Introduction to Accounting Research 3 0 3 Acc 321b

Acc 411 Governance, Business Ethics, Risk Management, and 3 0 3 GE 9, Acc 323b
Internal Control
Acc 412 Strategic Business Analysis 3 0 3 CBMEC 2
PCMA 412 Strategic Tax Management 3 0 3 Acc 322b
PCMA 413 Sustainability and Strategic Audit 2 3 3 PCMA 421
PCEMA 4 Innovation and Strategy Formulation 3 0 3 PCMA 421
GE 6 Art Appreciation 3 0 3 None
Total units 20 3 21

Fourth Year - Second Semester


Retake 1st Take Unit
Grade Grade Course No. Descriptive Title Lec Lab Credit Pre-requisite
Passed all 1st, 2nd
Acc 400B Management Accounting Research 3 9 3 and 3rd year
subjects

Management Accounting Internship (400 Hours Off Passed all 1st, 2nd
Acc 411b Campus) 0 400 6 and 3rd year
subjects

Total units 3 409 9


University of Southern Mindanao
College of Business, Development Economics and Management - Accountancy Department
ACCOUNTANCY DEPARTMENT

Course Plan

ID Number 20-30104
Last Name CIRIACO
First Name RUTHCHELL
Middle Name ATONDUCAN

Semester/ SY 1st sem, SY 2021-2022


Student Standing
(Year/Course 2/ BS MANAGEMENT ACCOUNTING
Status (Check box) Regular Irregular √ Shifter Transferee

Subjects to enroll

Credit
Course No. Description Units Pre-requisites

Total units

Semester/ SY 2nd sem, SY 2021-2022


Student Standing
(Year/Course
Status (Check box) Regular Irregular Shifter Transferee

Subjects to enroll
Credit
Course No. Description Units Pre-requisites

Total units

Semester/ SY 1st sem, SY 2022-2023


Student Standing
(Year/Course
Status (Check box) Regular Irregular Shifter Transferee

Subjects to enroll

Credit
Course No. Description Units Pre-requisites

Total units

Semester/ SY 2nd sem, SY 2022-2023


Student Standing
(Year/Course
Status (Check box) Regular Irregular Shifter Transferee

Subjects to enroll
Credit
Course No. Description Units Pre-requisites

Total units

Semester/ SY 1st sem, SY 2023-2024


Student Standing
(Year/Course
Status (Check box) Regular Irregular Shifter Transferee

Subjects to enroll

Credit
Course No. Description Units Pre-requisites

Total units

Semester/ SY 2nd sem, SY 2023-2024


Student Standing
(Year/Course
Status (Check box) Regular Irregular Shifter Transferee

Subjects to enroll
Credit
Course No. Description Units Pre-requisites

Total units

*Add semester and school year if needed.


Notes:
ountancy Department 1 Refer to your prospectus BSAccty or BSMA
2 Prepare your course plan on how you are going to finish your program.
3 Fill up the student standing (Year/Course). This is based on the major subject you
If you don’t have major subjects, your student standing is bassed on the last maj
4 Put an asterisk * after the Course Number if you have to request the subject.
You may need to request the subject if the subject is not regularlly off
semester you are in semester. Request subjects are also dependent o
instructors and approval of VPAA.

5
Please avoid sequencing issues. Sequencing issues arise when you eroll in a subje
its pre-requisites. Example: If you are planning to enroll Acc 121B, make sure you
Acc 112B.
6 For 4th year, you may apply for overload in case you exceed the maximum numb
should not exceed 30 units.

Remarks-Passed/Failed (To
be filled up after the
semester ends.)
Remarks-Passed/Failed (To
be filled up after the
semester ends.)

Remarks-Passed/Failed (To
be filled up after the
semester ends.)
Remarks-Passed/Failed (To
be filled up after the
semester ends.)

Remarks-Passed/Failed (To
be filled up after the
semester ends.)
Remarks-Passed/Failed (To
be filled up after the
semester ends.)
ish your program.
ed on the major subject you are taking up.
ng is bassed on the last major subject you took.
e to request the subject.
e subject is not regularlly offered in the current
bjects are also dependent on the availability of

ise when you eroll in a subject without having passed


oll Acc 121B, make sure you already took and passed

exceed the maximum number of units. Total units


University of Southern Mindanao
College of Business, Development Economics and Management - Accountancy Department
ACCOUNTANCY DEPARTMENT
Trial Program

ID Number Scholarship Name:


Lasr Name
First Name

Middle Name

Semester/ SY
Course/ Year/ Section

Status Regular Irregular Shifter Transferee

To be filled up by the Department Fill up for subjects you want to enroll.


Schedule
Credit
Course Code Description
Units Day Time Room

No need to fill up. Please see COR.

Total No. of Units

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