Phone: (046) 431-
Fax: (046) 431-
Padre Burgos St., Bo. Rosario, San Roque, 4100, Cavite City Philippines
MG 1 -
This is an introductory course in management for business and accountancy students
who need to grasp the big picture of management concepts, processes, and techniques
as practiced today in business, industry, and government. The students gain a solid
grasp of how effective managers orchestrate human resources and their own energies
to contribute to an organization's successful achievement of its mission and bottom-
This course provides a broad introduction to the structure and function of organizations
and the behavior of people in them, focusing on public and nonprofit organizations.
The primary purpose of the course is to equip students with an under-
MK1 PRINCIPLES OF MARKETING
This course introduces students to the nature of marketing, the fundamentals of marketing
strategy and marketing environment. It explores global competition, ethical and moral
marketing behaviors, the business environment under which marketing operates and
the role of technology in a changing world. It investigates the marketing of goods
and services by commercial organizations as well as the marketing of ideas by not-
This course provides an introduction to accounting, within the context of business and business decisions. Students obtain basic understanding of the principles and concepts of accounting as well as their applicability and relevance in the national context and learn how to use various types of accounting information found in financial statements and annual reports. Emphasis is placed on understanding the reasons underlying basic accounting concepts and providing students with an adequate background on the recording, classification, and summarization functions of accounting to enable them to appreciate the varied uses of accounting data.
This course is a study of the functions of business finance. It covers basic financial
principles such as money, banking and interest rates. Also discussed in detail are
the Philippine financial system, time value of money, risk and return, basic concepts
in international business and global finance, and the use of accounting information
for financial decision-
This is an introductory course on programming and will teach the student basic programming
skills. Topics include: fundamentals of programming methodology, software lifecycle,
requirements and specifications, software design, design methodologies, verification
and testing. The course also introduces the student to database management systems.
It focuses on fundamentals/entity relationships and data flow diagrams, access database
fundamentals, random on-
This is a continuation of the first course in accounting. It deals with transactions,
financial statements, and problems peculiar to the operations of partnerships and
corporations as distinguished from sole proprietorships. Topics include: partnership
formation and operations including accounting for the admission of partners, changes
in capital, and profit-
This course gives the student an understanding of the legal concepts and rules governing
the law of obligations and contracts and application of these concepts to practical
problems. It involves a discussion of the nature, sources, kinds, and extinguishments
of contracts including defective con-
This introductory Taxation course is primarily concerned with income taxation. The
objective is to develop a working knowledge of the basic principles and rules of
the income tax system as these apply to individuals, partnerships and corporations.
It covers an overview of the national tax system, and the income taxation of employees
and unincorporated businesses and incorporated businesses. It provides the students
with knowledge of the capital gains tax, final tax on certain passive income, and
Including the minimum corporate income tax, the normal tax, and the improperly accumulated profits tax of corporations and withholding taxes. Tax forms are provided for specific topics discussed.
This course introduces the student to the three pillars of economic analysis (choice,
scarcity, and coordination) and the mathematical techniques that economists use to
represent these ideas (optimization, equilibrium, and adding-
This course is designed to inform and stimulate thinking on issues of ethics and social responsibility encountered in business. The material covered is intended to prepare students to recognize and manage ethical and social responsibility issues as they arise, and to help them formulate their own standards of integrity and professionalism. The overall course objectives are to increase awareness of the ethical dimension of business conduct, to contribute insight into the professional standards and responsibilities of students in their future careers; to develop analytical skills for identifying and resolving ethical and social responsibility issues in business; and to practice decision making about ethical and social responsibility issues.
This course is designed to provide Accountancy students with an overview of the systems analysis and design concepts, methodologies, techniques, and tools. The course starts with a discussion of the general system concepts, management’s use of information, IT infrastructure and rules as they pertain to accounting, accountant’s functions with respect to IT, the management of IT adoption, implementation and use, managing the security of information, and electronic commerce. It then proceeds to a discussion of the systems development environment, system development life cycle, system analysis and design techniques, system acquisition, development life cycle phases, tasks and practices and maintaining control over system development processes, and accounting system design issues.
Accounting Information Systems (AIS) introduces students to the systems that underlie
bookkeeping, accounting, financial reporting, tax reporting, and auditing in all
business firms. Such systems are increasingly complex and in a continual state of
flux do to rapidly changing technologies and security risks. In this course, the
students learn about the development standards and practices for accounting information
systems and gain hands-
This course complements the course in auditing. It discusses information technology
In this course, students gain an appreciation of the particular features and understanding
of the risks involved in auditing in a CIS environment, the CIS controls they would
expect to find in this particular area, how auditors use CAATS (Computer Assisted
Audit Techniques) in this area. The students gain hands-
BM2 (TO CAS) -
This course seeks to: enhance the student’s ability to perform the quantitative analysis
necessary, understand the usefulness and limitations of the methods, recognize situations
where the methods can be applied beneficially, and be aware of the issues involved
when utilizing the results of the analyses. Coverage is topical and includes review
of basic statistics principles, regression analysis, time-
EC6 (TO CAS) -
This course is concerned with the behavior of the economy as a whole. Macroeconomics addresses the determination of the economy's total output of goods and services (GDP), the growth of output, the determinants of the price level and the rate of inflation, the factors that determine employment (and unemployment), the balance of payments, and exchange rates. The purpose of this course is to address macroeconomics in theory and practice.
This course examines the subject of production and operations management (POM) and discusses its importance to the overall strategy and competitiveness of a firm. In addition, this course focuses on specific tools used to manage and enhance a firm's operations and production, such as facility layout, product design, aggregate planning, inventory management, and forecasting. Other topics include process analysis and selection, operations scheduling, quality management and statistical quality control and project management.
The aim of this course is to provide students with a broad overview of the basic
concepts in strategic management. Students are exposed to a number of frameworks
and models to better understand and analyze the macro-
This course is intended to give the students a broad knowledge of legal provisions
governing business associations -
modes of dissolution and liquidation; and statutory books, records, and returns required for a corporation. Also discussed are the laws of associations such as clubs.
This course deals with the provisions of the law on negotiable instruments. It includes discussions on topics on negotiability of the instruments; functions and kinds of negotiable instrument; construction of ambiguous instrument; forgery and its effect; consideration; accommodation party; manner and consequence of transfer of instruments; striking out endorsements; requisites of holder in due course; defense of the parties; discharge of negotiable instruments and the parties secondarily liable; liabilities of the parties; effects of alteration; and other kinds of instruments such as promissory notes and bills of exchange. Some of the major themes that will be explored in class include the process of negotiation and collecting (i.e., paying and getting paid), loss allocation (who pays when there is a problem), and emerging payment systems using new technology and the Internet (credit and debit card systems).
This course deals with the law on sales covering contracts for the sale of goods including nature, forms, and requisites, distinguished from dacion en pago, cession in payment contract for a piece of work, and barter; earnest money as distinguished from option money; rights/obligations of vendee and vendor; remedies of unpaid seller; warranties; sale with a right to repurchase or conventional redemption and legal redemption; sale on credit; and installment sales (personal property – Recto law, real property – Maceda law). It also covers the law on agency; its nature, form, and kinds; obligations of the agent and of the principal; and modes of extinguishments. Also discussed are pertinent provisions of the Labor Code and the law on credit transactions such as loan, deposit, guarantee, pledge, real mortgage, antichresis, and chattel mortgage.
Other relevant laws on commerce and trade such Omnibus Investment Code, Foreign Investments Act, and Retail Trade Liberalization Law are also discussed.
This course involves an intensive study of the business and transfer tax system,
including the estate tax, the gift tax, and transfer tax. The relationship between
these three donative transfer taxes, and between the transfer taxes and the income
tax, are emphasized. The policy underpinnings of wealth transfer taxation, and the
reasons for the recent erosion in its political support, will be explored. The Expanded
This course provides the synthesis of financial policy into a grand strategy which integrates organizational purpose and goals. The focus of the course is on current thinking regarding valuation of the firm, investment decision processes, financing, and dividend policy, asset management and financial strategies and portfolio theory. This course also covers the financial analysis (interpreting and analyzing financial statements for indications of business performance and use of computers for financial analysis, assessing information weaknesses in financial statements), planning, and concept of risk. It includes the formation and use of current assets, working capital, and credit policy. Finally, the course includes the understanding of long term financing instruments and the capital structure.
The course is a continuation of Financial Management I and provides a conceptual
framework within which key financial decisions and risks relating to corporations
are analyzed. This analysis considers shareholder wealth maximization, long-
managing operating risk and financial risk, credit risk models including Basel II) capital acquisition analysis, capital structure decision, valuation of financial instruments, and the dividend decision. It also examines the main types of derivative contracts: forward contracts, futures, swaps and options, and how these instruments are used in managing and modifying financial risks.
This course introduces the nature, functions, scope, and limitations of the broad
field of accounting theory. It deals with the study of the theoretical accounting
framework objectives of financial statements, accounting conventions, and generally
accepted accounting principles, standard setting process for accounting practice,
national as well as international principles relating to the preparation and presentation
of financial statements, the conditions under which they may be appropriately applied,
their impact or effect on the financial statements; and the criticisms commonly leveled
against them. The course covers the detailed discussion, appreciation, and application
of accounting principles covering the assets, financial and non-
This course is a continuation of Financial Accounting & Reporting, Part I. It is
designed to cover the financial account-
The related internal control, ethical issues, and management of liabilities and owner(s)’ equity are also covered. It also deals with contemporary issues such as leases, employees’ retirement benefits, deferred taxes, and other current related items.
This course is the culmination of the Financial Accounting cluster. It deals with
the preparation of a properly classified balance sheet, income statement, statement
of changes in equity, and statement of cash flows, including the required disclosures
and notes to the financial statements. It also covers reconstruction of accounts
from incomplete records, change from cash basis to accrual basis of accounting, correction
of errors, accounting changes, discontinued operations, earnings per share, accounting
for changing pric-
This course is designed to orient the students to the cost accounting and cost management
framework of business. Topics discussed are: overview of cost accounting; manufacturing
cost accounting cycle; costing methods: job and process cost systems; accounting,
planning, and control for materials, labor, and overhead; accounting for joint and
This course is designed to acquaint students with the role of the accountant in the management team by providing and assisting in the analysis, interpretation, and forecasting of business organizations.
It covers the discussion of the foundation of management accounting; its expanding
role, organizational structure, and professional ethics for management accountants;
design of management accounting systems (e.g., responsibility accounting system),
evaluating the impact of changes in business structure,functions, and appropriateness
of management accounting techniques and methods; basic interpretation and use of
financial statements,; performance measurement for planning and control such as:
marginal, absorption, and opportunity costing; cost behavior; cost volume-
This is the second part of Management Accounting and deals with the application of
techniques and concepts focusing on segment reporting, profitability analysis, and
decentralization; information for decision-
This course covers basic considerations of management consultancy engagements by CPAs; areas of management consultancy, professional attributes of management standards, and ethical considerations. It also covers project feasibility – aspects of project development cycle, economic aspect, technical aspect, financial aspect (investment cost, financing, evaluation); information system (IS) engagement, management/operations audits, and business process improvement/reengineering. Together Business Policy and Strategy, this course serves as an integrative course to be taken in the last term/semester.
This course deals with specialized accounting problems likely to be encountered by
accountants. The study of the various topics in this course is based upon fundamental
valuation accounting and accounting theory as applied to special income and expense
recognition methods and expanded business operations. This course includes specialized
problems in partnership accounting; accounting for joint ventures and associated
enterprises (including International Accounting Standards Statements Nos. 24, 28,
and 31); accounting for domestic branches; accounting for installment sales; accounting
This course is a continuation of Advanced Financial Accounting & Reporting, Part
I. It deals mainly with consolidation and mergers, parent-
This course is the last part of the advanced financial accounting and reporting for
government and not-
This course is designed to expose students both to the demand for and the supply
of the profession’s flagship service -
This is a continuation of Assurance Principles, Professional Ethics and Good Governance, focusing on financial statements audit. It covers detailed approaches to problems and situations normally encountered in the independent examination of cash, receivables, inventories, investments, prepaid expenses, deferred charges, property, plant and equipment, intangibles, liabilities,
owners’ equity, and revenue and expenses. It deals specifically with the applica-
This is an applied academic experience conducted under joint faculty and employer supervision which requires a minimum of one semester and will include a 200 contact hours. This may be in the areas of accounting, external audit, internal audit, or taxation. Each intern registers for this course which will be given three hours credit. A regular letter grade will be given at the end of the internship with input from both the employer and the accountancy Program Coordinator. Each internship assignment shall be substantial and practical, including analysis, evaluation, and application of business, accounting, and auditing concepts; be subject to periodic documentation of progress and review by both the employer and the Accountancy Program Coordinator; and culminate in a final evaluation prepared by the employer and a final course grade awarded by the Accountancy Program Coordinator. Students are required to submit a written report documenting the tasks, responsibilities, learning experiences, training, and hours worked. Reports should include comments on areas such as human relations aspects of their work, including leadership and management skills; importance and emphasis on teamwork as opposed to individual work; technical, intellectual, physical, and social challenges;
work schedule; and how the B.S Accountancy Program course work prepared them for internship. The report should also cover the following: (a) description of key tasks and responsibilities performed during their internship, including their assessment of the most valuable things you learned; (b) evaluation of the training and overall learning environment provided by their employer; (c) evaluation of their internship experience and how it has impacted their career goals; (d) how well the Accountancy Program prepared them for the internship including a description of how their formal education and work experience interrelate; (e) recommendations for improvement of their specific internship position and the Accountancy Internship Course in general; and (f) total number of hours worked during internship.
Accounting Synthesis is a one unit course that provides an integrating framework
and experiences for understanding the roles of accountants, their functions, and
how they fit within the context of business and the larger environment. Students
will acquire knowledge and develop the skills necessary to be effective in organizations
and to learn general principles associated with their profession as accountants.
A paper integrating the concepts taught in all courses is required. Students exhibit
knowledge of these concepts by making an informed decision on a current accounting/financial
issue. The course is designed to cultivate students' ability to make strategic decisions
logically based on multidimensional anal-
This course covers the review of the basic concepts, principles, terminology, objectives, techniques and methodologies on the following subject areas that are given in the CPA Licensure Examination: a) financial accounting and financial statements and related issues and topics; b) advanced financial accounting; c) management accounting; d) auditing theory; e) auditing problem; f) business law; and g) taxation.
Due to the limitation of time, some topics will not be discussed during the review, but instead, the course will focus on topics where the students’ knowledge and proficiency are weak.
A. To equip the students with the core competencies of professional public, private and government accountants with the knowledge, skills, and values which are considered necessary in order for them to perform effectively in today’s rapidly changing environment.
B. To develop the students’ proficiency in the international accounting/financial reporting and auditing standards, as well as the capability to perform research for them to become globally competitive.
C. To develop a curriculum congruent to those prepared by the CHED, Board of Accountancy and professional certification associations to enable the students to pass the CPA Licensure Examination and other certification examinations.
D. To provide opportunities for students to undergo professional internship/practicum in their field of specialization in order to help them effectively adapt to the real world of business.
E. To hire faculty members who possess the educational qualification, professional
experience, classroom teaching ability, computer literacy, and other attributes essential
for the successful conduct of the BSA program and who embody the essential Recoleto
educational qualities of God-
F. To provide for the continuing professional development of faculty members.
G. To promote linkages and networking with other schools, professional organizations, and business and industry.
H. To guide the students to become well rounded Christians for them to develop a
I. To inculcate in the students a clear concept of their social responsibilities, namely:
I. The commitment to the pursuit of discipline and excellence in performing their professional work and engaging in activities for community improvement and national well being.
II. The integration of an attitude of compassion, generosity, justice, fortitude, prudence, perseverance and temperance particularly in the practice of the virtue of charity.
III. The practice of faith, integrity, Marian devotion and teamwork in order to depict a sense of humility in the midst of professional and personal achievements and success.
Miss Marites G. Varilla, CPA, MBA
Head, Accountancy &
Bachelor of Science in Accountancy
BSBA Major in Management Accounting