UNIVERSITY OF SAN CARLOS

BACHELOR OF SCIENCE IN ACCOUNTANCY (BS A)

EFFECTIVE YEAR 2018

YEAR LEVEL: 1 1ST SEMESTER

# COURSE CODE COURSE DESCRIPTION UNITS PRE-REQUISITES CO-REQUISITES EQUIVALENTS

CONCEPTUAL FRAMEWORKS AND

1 AC 1101 3.0
ACCOUNTING STANDARDS
LAW ON OBLIGATIONS AND
2 AC 1102 3.0
CONTRACTS
3 AC 1103 MANAGEMENT SCIENCE 3.0
INTRODUCTION TO PARTNERSHIP
4 AC 1104 3.0
AND CORPORATION
5 EDM 1 THE CAROLINIAN MISSIONARY 3.0
6 GE-ETHICS ETHICS 3.0
7 GE-STS SCIENCE, TECHNOLOGY AND SOCIETY 3.0
NATIONAL SERVICE TRAINING
8 NSTP 1 3.0
PROGRAM 1
PATH-FIT 1 - MOVEMENT
9 TPE 1101 2.0
ENHANCEMENT
Total Units: 26.0

YEAR LEVEL: 1 2ND SEMESTER

# COURSE CODE COURSE DESCRIPTION UNITS PRE-REQUISITES CO-REQUISITES EQUIVALENTS

1 AC 1201 INTERMEDIATE ACCOUNTING 1 3.0 AC 1101, AC 1104

2 AC 1202 BUSINESS LAWS AND REGULATIONS 3.0 AC 1102
3 AC 1203 COST ACCOUNTING AND CONTROL 3.0 AC 1101
GOVERNANCE, BUSINESS ETHICS, RISK
4 AC 1204 MANAGEMENT, AND INTERNAL 3.0 AC 1103
CONTROL
MATHEMATICS IN THE MODERN
5 GE-MMW 3.0
WORLD
6 GE-PC PURPOSIVE COMMUNICATION 3.0
7 GE-TCW CONTEMPORARY WORLD 3.0
8 GE-UTS UNDERSTANDING THE SELF 3.0
NATIONAL SERVICE TRAINING
9 NSTP 2 3.0 NSTP 1
PROGRAM 2
10 TPE 1202 PATH-FIT II - FITNESS EXERCISES 2.0 TPE 1101
Total Units: 29.0

YEAR LEVEL: 2 1ST SEMESTER

# COURSE CODE COURSE DESCRIPTION UNITS PRE-REQUISITES CO-REQUISITES EQUIVALENTS

1 AC 2101 INTERMEDIATE ACCOUNTING 2 3.0 AC 1201

2 AC 2102 MANAGEMENT ACCOUNTING 3.0 AC 1203
REGULATORY FRAMEWORK AND
3 AC 2103 3.0 AC 1202
LEGAL ISSUES IN BUSINESS
ACCOUNTING INFORMATION
4 AC 2104 3.0 AC 1204
SYSTEMS
5 GE-ART ART APPRECIATION 3.0
GE-FEL US, GE-FEL ITCCD, GE-FEL EL, GE-
FEL OMDL, GE-FEL ISE, GE-FEL LSC, GE-
FEL CCC, GE-FEL EO, GE-FEL HLT, GE-FEL
EC, GE-FEL WW, GE-FEL TIMI3DP, GE-FEL
RME, GE-FEL SISJPS, GE-FEL LKSD, GE-FEL
EOT, GE-FEL TFL, GE-FEL MDW, GE-FEL
CLCT, GE-FEL LTAR, GE-FEL CCW, GE-FEL
IMW, GE-FEL BCIED, GE-FEL TIL, GE-FEL
EW-AYG, GE-FEL EIOT, GE-FEL LTSO, GE-
FEL TS, GE-FEL HAFH, GE-FEL EEL, GE-FEL
BEMF, GE-FEL INVEST101, GE-FEL HPPE,
GENERAL EDUCATION FREE ELECTIVES
6 GE-FREELEC 1 3.0 GE-FEL BNBCBW, GE-FEL ACE, GE-FEL
1
DP101, GE-FEL AMSR, GE-FEL DWIADS,
GE-FEL SP, GE-FEL MDKWST, GE-FEL TP,
GE-FEL TPDD, GE-FEL JSM, GE-FEL
CEHDES, GE-FEL PTGMP, GE-FEL PAWC,
GE-FEL ULP, GE-FEL SA, GE-FEL HR101,
GE-FEL RC, GE-FEL MH-TBCY, GE-FEL
AFVC, GE-FEL HWB, GE-FEL EP, GE-FEL
ESUR, GE-FEL MCB101, GE-FEL LFBBB101,
GE-FEL TCDP, GE-FEL TAPOD, GE-FEL
RSAPE, GE-FEL WPWRFTP, GE-FEL HCAT,
GE-FEL PH, GE-FEL HE, GE-FEL CTPT
7 GE-LWR RIZAL, LIFE AND WORKS 3.0
8 SOEN 1 SOCIAL ENTREPRENEURSHIP 1 3.0
PATH-FIT III - MOVEMENT EDUCATION
9 TPE 2103 2.0 TPE 1202
1
Total Units: 26.0
 BACHELOR OF SCIENCE IN ACCOUNTANCY (BS A)
EFFECTIVE YEAR 2018

YEAR LEVEL: 2 2ND SEMESTER

# COURSE CODE COURSE DESCRIPTION UNITS PRE-REQUISITES CO-REQUISITES EQUIVALENTS

1 AC 2201 INTERMEDIATE ACCOUNTING 3 3.0 AC 2101

2 AC 2202 INCOME TAXATION 3.0
3 AC 2203 ECONOMIC DEVELOPMENT 3.0
INFORMATION TECHNOLOGY (IT)
4 AC 2204 3.0
APPLICATION TOOLS IN BUSINESS
OPERATIONS MANAGEMENT AND
5 CBMEC 1 3.0 AC 2102
TOTAL QUALITY MANAGEMENT (TQM)
THE MISSION OF PROPHETIC
6 EDM 2 3.0 EDM 1
DIALOGUE
GE-FEL US, GE-FEL ITCCD, GE-FEL EL, GE-
FEL OMDL, GE-FEL ISE, GE-FEL LSC, GE-
FEL CCC, GE-FEL EO, GE-FEL HLT, GE-FEL
EC, GE-FEL WW, GE-FEL TIMI3DP, GE-FEL
RME, GE-FEL SISJPS, GE-FEL LKSD, GE-FEL
EOT, GE-FEL TFL, GE-FEL MDW, GE-FEL
CLCT, GE-FEL LTAR, GE-FEL CCW, GE-FEL
IMW, GE-FEL BCIED, GE-FEL TIL, GE-FEL
EW-AYG, GE-FEL EIOT, GE-FEL LTSO, GE-
FEL TS, GE-FEL HAFH, GE-FEL EEL, GE-FEL
BEMF, GE-FEL INVEST101, GE-FEL HPPE,
GENERAL EDUCATION FREE ELECTIVES
7 GE-FREELEC 2 3.0 GE-FEL BNBCBW, GE-FEL ACE, GE-FEL
2
DP101, GE-FEL AMSR, GE-FEL DWIADS,
GE-FEL SP, GE-FEL MDKWST, GE-FEL TP,
GE-FEL TPDD, GE-FEL JSM, GE-FEL
CEHDES, GE-FEL PTGMP, GE-FEL PAWC,
GE-FEL ULP, GE-FEL SA, GE-FEL HR101,
GE-FEL RC, GE-FEL MH-TBCY, GE-FEL
AFVC, GE-FEL HWB, GE-FEL EP, GE-FEL
ESUR, GE-FEL MCB101, GE-FEL LFBBB101,
GE-FEL TCDP, GE-FEL TAPOD, GE-FEL
RSAPE, GE-FEL WPWRFTP, GE-FEL HCAT,
GE-FEL PH, GE-FEL HE, GE-FEL CTPT
8 GE-RPH READINGS IN PHILIPPINE HISTORY 3.0
PATH-FIT IV - MOVEMENT EDUCATION
9 TPE 2204 2.0 TPE 1202
2
Total Units: 26.0

YEAR LEVEL: 3 1ST SEMESTER

# COURSE CODE COURSE DESCRIPTION UNITS PRE-REQUISITES CO-REQUISITES EQUIVALENTS

AUDITING AND ASSURANCE

1 AA 3101 3.0 AC 2104, AC 2201
PRINCIPLES
2 AA 3201 AUDITING IN A CIS ENVIRONMENT 3.0
FINANCIAL ACCOUNTING AND
3 AC 3101 3.0 AC 2201
REPORTING
STATISTICAL ANALYSIS WITH
4 AC 3102 3.0
SOFTWARE APPLICATION
5 AC 3103 BUSINESS TAX 3.0 AC 2202
FINANCIAL MARKETS AND BASIC
6 AC 3104 3.0 AC 2102
FINANCE
7 AC 3105 ACCOUNTING RESEARCH PROPOSAL 3.0 AC 3102 ACM 3105, ACI 3105, ACS 3105
Total Units: 21.0

YEAR LEVEL: 3 2ND SEMESTER

# COURSE CODE COURSE DESCRIPTION UNITS PRE-REQUISITES CO-REQUISITES EQUIVALENTS

AUDITING AND ASSURANCE:

1 AA 3102 6.0 AC 2201
CONCEPTS AND APPLICATION
2 AC 3201 FINAL ACCOUNTING THESIS WRITING 3.0 AC 3105 ACM 3201, ACI 3201, ACS 3201
ACM 3202, ACI 3202, ACS 3202, AC
3 AC 3202 ACCOUNTING INTERNSHIP 6.0 AC 3101
3202N
Total Units: 15.0
 BACHELOR OF SCIENCE IN ACCOUNTANCY (BS A)
EFFECTIVE YEAR 2018

YEAR LEVEL: 4 1ST SEMESTER

# COURSE CODE COURSE DESCRIPTION UNITS PRE-REQUISITES CO-REQUISITES EQUIVALENTS

ACCOUNTING FOR BUSINESS

1 AA 4101 3.0 AC 3101
COMBINATIONS
ACCOUNTING FOR GOVERNMENT
2 AA 4102 3.0 AC 3101
AND NON-PROFIT ORGANIZATIONS
MANAGEMENT CONSULTANCY (WITH
3 AC 4101 3.0
STRATEGIC BUSINESS ANALYSIS)
4 AC 4102 MANAGERIAL ECONOMICS 3.0 AC 2203
5 AC 4103A FINANCIAL MANAGEMENT 6.0 AC 3104
6 AC 4104 STRATEGIC COST MANAGEMENT 3.0 AC 2102
INTERNATIONAL BUSINESS AND
7 AC 4105 3.0 AC 1103
TRADE
Total Units: 24.0

YEAR LEVEL: 4 2ND SEMESTER

# COURSE CODE COURSE DESCRIPTION UNITS PRE-REQUISITES CO-REQUISITES EQUIVALENTS

ACCOUNTING PRACTICE 1: FINANCIAL

1 AA 4201 ACCOUNTING AND REPORTING
THEORY AND PRACTICE
ACCOUNTING PRACTICE 2:
ADVANCED FINANCIAL ACCOUNTING
2 AA 4202
AND REPORTING THEORY AND
PRACTICE
3 AAE 4203 PROFESSIONAL ELECTIVE 1
4 AAE 4204 PROFESSIONAL ELECTIVE 2
5 AAE 4205 PROFESSIONAL ELECTIVE 3
6 AAE 4206 PROFESSIONAL ELECTIVE 4
Total Units: 18.0
AA 3102, 4TH YEAR
3.0
STANDING
AA 4101, 4TH YEAR
3.0
STANDING
AAE 4207, AAE 4208, AAE 4209, AAE
3.0 4TH YEAR STANDING
4210, AAE 4211, AAE 4212
AAE 4207, AAE 4208, AAE 4209, AAE
3.0 4TH YEAR STANDING
4210, AAE 4211, AAE 4212
AAE 4207, AAE 4208, AAE 4209, AAE
3.0 4TH YEAR STANDING
4210, AAE 4211, AAE 4212
AAE 4207, AAE 4208, AAE 4209, AAE
3.0 4TH YEAR STANDING
4210, AAE 4211, AAE 4212