BSA Curriculum 2022

Republic of the Philippines
POLYTECHNIC UNIVERSITY OF THE PHILIPPINES

Office of the Vice President for Academic Affairs
COLLEGE OF ACCOUNTANCY AND FINANCE
BACHELOR OF SCIENCE IN ACCOUNTANCY (2022)

FIRST YEAR – 1st Semester
Total Credit Pre-Requisite/s Co-Requisite/s

Course Code Course Title
Units Course Code Course
ACCO 101 Financial Accounting and Reporting 6 None None
Professional Elective 1 3 None None
LAW 101 Law on Obligations and Contracts 3 None None
GEED 001 Understanding the Self 3 None None
ECON 351 Managerial Economics 3 None None
GEED 007 Science, Technology and Society 3 None None
CWTS 001/
National Service Training Program 1 3 None None
ROTC 001
PATHFit 1 Physical Activity Towards Health and Fitness 1 2 None None
Total 26 None None
FIRST YEAR – 2nd Semester

ACCO 102 Intermediate Accounting 1 3 ACCO 101 ACCO 103
ACCO 103 Conceptual Framework and Accounting Standards 3 ACCO 101 ACCO 102
GEED 004 Mathematics in the Modern World 3 None None
ECON 306 Economic Development 3 None None
GEED 032 Filipinolohiya at Pambansang 3 None None
GEED 005 Purposive Communication 3 None None
GEED 012 Living in the IT Era 3 None None
CWTS 002/ CWTS 001/ None
National Service Training Program 2 3
ROTC 002 ROTC 001
PATHFit 2 Physical Activity Towards Health and Fitness 2 2 PATHFit 1 None
Total 26
FIRST YEAR – Summer

GEED 035 Panitikang Filipino 3 GEED 032 None
GEED 002 Readings in Philippine History 3 None None
GEED 024 Business Logic 3 None None
Total 9
SECOND YEAR – 1st Semester

ACCO 102 None
ACCO 201 Intermediate Accounting 2 6
ACCO 103
ACCO 102 None
ACCO 202 Cost Accounting and Control 3
ACCO 103
ACCO 203 Income Taxation 3 ACCO 101 None
ACCO 204 Financial Management 3 ACCO 101 None
LAW 012 Business Laws and Regulations 3 None None
GEED 008 Ethics 3 None None
GEED 020 Politics, Governance, and Citizenship 3 None None
BUMA 011 Operations Management (TQM) 3 None None
Total 26
5th Floor, Dome, PUP A. Mabini Campus, Anonas Street, Sta. Mesa, Manila 1016
Direct Line: 335-1752 | Trunk Line: 335-1787 or 335-1777 local 365 or 263
Website: www.pup.edu.ph
THE COUNTRY’S 1st POLYTECHNICU

SECOND YEAR – 2ND Semester

ACCO 205 Strategic Cost Management 3 ACCO 202 None
ACCO 206 Accounting for Special Transactions 3 ACCO 202 None
ACCO 207 Financial Markets 3 ACCO 204 None
ACCO 208 Business Taxation 3 ACCO 203 None
ACCO 209 Intermediate Accounting 3 3 ACCO 201 None
LAW 013 Regulatory Framework and Legal Issues in Business 3 LAW 012 None
STAT 203 Statistical Analysis with Software Application 3 GEED 004 None
BUMA 020 Management Science 3 None None
Total 26
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SECOND YEAR – 2ND Summer

ACCO 210 IT Application Tools in Business and Accounting 3 None None
Governance, Business Ethics, Risk Management, and Internal
ACCO 211 3 None None
Control
BUMA 012 Strategic Management 3 None None
Total 9
THIRD YEAR – 1st Semester

ACCO 301 Accounting for Business Combinations 3 ACCO 206 None
ACCO 302 Accounting for Government and Non-Profit Organizations 3 ACCO 206 None
ACCO 303 Auditing and Assurance Principles 6 ACCO 211 None
ACCO 304 Transfer Taxes, Local Taxation, and Preferential Taxation 3 ACCO 208 None
ACCO 305 Accounting Information System 3 ACCO 210 None
LAW 014 Updates in Regulatory Frameworks 3 LAW 013 None
Total 24
THIRD YEAR – 2ND Semester

ACCO 306 Auditing and Assurance: Concepts and Applications 6 ACCO 303 None
ACCO 307 Auditing and Assurance: Specialized Industries 3 ACCO 303 None
ACCO 308 Auditing in a CIS Environment 3 ACCO 303 None
ACCO 309 Accounting Research Methods 3 None None
Strategic Business Analysis with Contemporary Issues and ACCO 205
ACCO 310 3 None
Trends ACCO 207
Total 24

THIRD YEAR – 3rd Summer

GEED 003 The Contemporary World 3 None None
GEED 006 Art Appreciation 3 None None
GEED 037 Buhay at mga Gawa ni Rizal 3 None None
Total 9
FOURTH YEAR – 1st Semester

ACCO 306
ACCO 401 Accountancy Internship 6 ACCO 307 None
ACCO 308
ACCO 402 Accountancy Research 3 ACCO 309 None
BUMA 014 International Business and Trade 3 None None
Total 12
FOURTH YEAR – 2ND Semester

Integrated Review Course in Financial Accounting and None
ACCO 403 3 ACCO 209
Reporting
Integrated Review Course in Advanced Financial Accounting ACCO 301 None
ACCO 404 3
and Reporting ACCO 302
ACCO 303 None
ACCO 405 Integrated Review Course in Auditing and Assurance Principles 3
ACCO 308
ACCO 306 None
ACCO 406 Integrated Review Course in Applied Auditing 3
ACCO 307
Integrated Review Course in Regulatory Framework for None
ACCO 407 3 LAW 014
Business Transactions
ACCO 408 Integrated Review Course in Taxation 3 ACCO 304 None
ACCO 409 Integrated Review Course in Management Services 3 ACCO 310 None
Total 21

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Republic of the Philippines

POLYTECHNIC UNIVERSITY OF THE PHILIPPINES

BACHELOR OF SCIENCE IN ACCOUNTANCY (2022)

Total Credit Pre-Requisite/s Co-Requisite/s

FIRST YEAR – 2nd Semester

Total Credit Pre-Requisite/s Co-Requisite/s

FIRST YEAR – Summer

SECOND YEAR – 1st Semester

Total Credit Pre-Requisite/s Co-Requisite/s

THE COUNTRY’S 1st POLYTECHNICU

SECOND YEAR – 2ND Semester

Total Credit Pre-Requisite/s Co-Requisite/s

SECOND YEAR – 2ND Summer

Total Credit Pre-Requisite/s Co-Requisite/s

THIRD YEAR – 1st Semester

Total Credit Pre-Requisite/s Co-Requisite/s

THIRD YEAR – 2ND Semester

Total Credit Pre-Requisite/s Co-Requisite/s

THE COUNTRY’S 1st POLYTECHNICU

THIRD YEAR – 3rd Summer

Total Credit Pre-Requisite/s Co-Requisite/s

FOURTH YEAR – 1st Semester

Total Credit Pre-Requisite/s Co-Requisite/s

FOURTH YEAR – 2ND Semester

Total Credit Pre-Requisite/s Co-Requisite/s

THE COUNTRY’S 1st POLYTECHNICU

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