Bachelor of Science in Accountancy

 

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GENERAL EDUCATION SUBJECTS

HUMANITIES CLUSTER 

Engl. 1: Study and Thinking Skills
Prerequisite: None
Credits: 3units
This course aims at developing habits of thinking, listening, reading and writing skills. Emphasis is laid on mastering of basic grammatical structure in English.

Engl. 2: Writing in the Discipline
Prerequisite: Engl. 1
Credits: 3 units
This course aims to reinforce and broaden the students’ listening, speaking, reading  and writing skills. It deals with the forms of oral communication, building word power, sentences construction, paragraph composition writing and preparing a term paper.

Engl. 4: Literature I – Philippine Literature
Prerequisite: Engl.4
Credits: 3 units
The literature of the Philippines should focus on the literatures of the regions of the Philippines, whether in native or foreign languages from the beginning of Philippine history to the present. Care should be taken to ensure adequate attention to literary texts and authors outside the National capital Region.

Fil. 1: Komunikasyon sa Akademikong Filipino
Prerequisite: None
Credits: 3 units
Ang Filipino 1 ay isang metalinggwistik na pag-aaral sa gamit ng akademikong Filipino sa iba’t ibang sitwasyon at larangan. Sa paraang interdisiplinaryo at interaktivo, inaasahang mauunawaan at malilinang sa mga studyante ang mga kailangang kaalaman at kasanayan sa paggamit ng Filipino sa lalong mataas na edukasyon.

Fil. 2: Pagbasa at Pagsulat tungo sa Pananaliksik
Prerequisite: Fil. 1
Credits: 3 units
Nagbibigay ng fokus ang kusong ito sa pagbasa at pagsulat bilang instrumento sa pagkatuto. Pag- aaralan dito ang mga estratehiya sa kritikal na pagbasa ng iba’t ibang genre ng mga tekstong nakasulat. Idedebelop din ang mga kasanayan sa pag-unawa lalo na ang kasanayan sa pagsulat ng iba’ ibang akademiko. Magiging batayanng paksa ang ukol sa Humanidades, Agham Panlipunan at Agham Teknolohiya.

Philo 1: Introduction to Philosophy and Logic
Prerequisite: None
Credits: 3 units
This course is designed to introduce students to the basic concepts of logic, and the applications used. It discusses the nature, functions and applications of reasoning, the uses of daily language,

Hum. 1: Introduction to Music and Art Appreciation
Prerequisite: None
Credits: 3 units
This course highlights the visual arts, music and dance, literature drama and the film as special friend of the humanities. It also present to the students the importance of the human being, his thoughts, and feelings, and how he express those feelings and emotions through the manifestation of the arts. It also makes the students aware of the importance of arts and its vital role to ones life. Hence, this course aims to enable students and teachers to plan creative activities and to projects individual lifestyle.

MATH/SCIENCE CLUSTER 

Math 2a: College Algebra
Prerequisite: None
Credits: 3 units
Mathematics is a set of procedure of thinking. College Algebra deals on signed numbers, definitions, theorems, and methods of elementary algebra. It aims primarily to strengthen and maintain previously learned skill foundation laid in the high school years and enabling the students to be better prepared for more high standard kind of algebra.

Math 4a: Mathematics of Investment
Prerequisite: Math 2a
Credits: 3 units
This course provides a comprehensive study of the basic concepts of investment mathematics, which includes interest earnings, annuities, amortization and sinking funds and bonds.

Nat. Sci. 1: Introduction to Physical Science
Prerequisite: None
Credits: 3 units
This course is designed for students with limited background and/or aptitude in the Natural Sciences. It focuses on basic ideas of modern physics, the checmical nature of our physical environment, geological forces that build and shape the earth’s surface, and the origin and fate of the universe.

Nat. Sci. 2: Introduction to Biological Science
Prerequisite: Nat. Sci. 1
Credits: 3 units
This course deals with the structural and physiological principles of the plants and animal cells. The different organs and systems found in the plants and animals will be covered. The introduction to chemistry will be incorporated in the different topics.

Comp. 1: Basic Computer
Prerequisite: None
Credits: 3 units
The course deals with the fundamental concepts of computer. It consists of the introduction to data processing, history of computers and facts about computer developments. It will also cover partly some concepts on word processing and introduces the Turbo Basic language.

SOCIAL SCIENCES CLUSTER 

Hist. 3b: Philippine History
Prerequisite: None
Credits: 3 units
This course deals with the history and government of the Philippines that serves as the guiding charter of the present Philippine government as well as the concerned individuals embodied in it. It reveals not only the kind of leadership, the political experience, the socio-moral values and the cultural heritage that we have, but also the aspirations and details of our country. The details on the history of our country can be shown ancient to present.

Pol. Sci. 1d: Politics and Governance w/ Philippine Constitution
Prerequisite: None
Credits: 3 units
This course deals with the systematic and comprehensive study of the government, state and the constitution of the Philippines. Primarily it is concerned with how the government operates and its functions to the growth and development of not only the government but also the society in general. A systematic comprehensive careful study of the course makes one aware of the definition and limitation of the power vested in the government and the rights of the people with in the state. Furthermore, it enhances nationalistic feeling and cooperation of the people. Knowing the different principles that govern each public affairs and relations help the students realize and feel that they need to take stand in the development of Philippine Society.

Psycho. 1: General Psychology w/ DE and AIDS Education
Prerequisite: None
Credits: 3 units
It is a three unit course which deals with the study human behavior. It is particularly focused on the what, why and how of human behavior. Drug Education and prevention has been incorporated in the subject matter. Practical applications of the different learning experiences conducted with the students.

Socio. 1a: Society and Culture w/ FP
Prerequisite: None
Credits: 3 units
This course deals with the Philippine Value System and motivations that help explain people’s characteristics, traits and behavior. It includes the family, its role, forms structure and Family Planning methods to help students understand how Sociology shapes the society of the future.

Rizal: Life, Works and Writings of Rizal
Prerequisite: None
Credits: 3 units
The course deals with the life, works and writings of Dr. Jose Protacio Mercado Rizal. It aims to present to the students the different attribute that made him acclaimed, “ Great Malayan”. It presents the richness of Rizal’s thought and teaching which are his living legacies to the human race. The course further aims to let the students see themselves in Rizal’s life they may realize the essence of their being a Filipino and that their national consciousness be awakened and help the Philippine attain greater heights. It is within the aim of this course that these young citizens develop in them a perspective and horizons patterned with that of Rizal that is worth emulating.

PHYSICAL EDUCATION

PE 1: Physical Fitness
Prerequisite: None
Credits: 2 units
This course includes instruction and practice of alignment positions, facing, posture and gymnastic free hand and other physical fitness exercise and skills.

PE 2: Rhythmic Activities
Prerequisite: PE1
Credits: 2 units
It includes steps, movements and music related to dance particularly social dances, foreign dances and also the Philippine Folk Dances. These social dances when learned by the students foster camaraderie and sociability among the different members of the society. Learning the foreign folk dances also teach the culture of their foreign brothers. On the other hand, students learning the Philippine folk dances develop patriotism and it also preserves the culture of the early Filipinos. These dances aim to keep individual’s suppleness and develop coordination, flexibility and to keep the body graceful.

PE 3: Individual and Dual Sports
Prerequisite: PE2
Credits: 2 units
Practice in fundamental skills and study rules in Badminton, Table Tennis and other Individual and Dual Sports.

PE 4: Team Sports
Prerequisite: PE3
Credits: 2 units
This course deals on team sports or events competed or contested among groups or teams.

NATIONAL SERVICE TRAINING PROGRAM 

NSTP 1: National Service Training Program
Prerequisite: None
Credits: 3 units
The Civic Welfare Training Service (CWTS) is one of the three components of the National Service Training Program (NSTP). NSTP is a program aimed at enhancing civic consciousness and defense preparedness in the youth. It is attained by developing the ethics of service and patriotism specifically designed to enhance the youth’s active contribution to the general welfare. CWTS 1 is designed to train, encourage and help students to plan, implement and evaluate community  projects and activities. This will contribute to the general welfare and betterment of the life of community members that will lead to community development. It is intended  for improving health, education, safety, livelihood, environment, entrepreneurship,  arts, recreation, morals of the citizenry and other social welfare services.

NSTP 2: National Service Training Program
Prerequisite: NSTP1
Credits: 3 units
The Civic Welfare Training Service (CWTS) is one of the three components of the National Service Training Program (NSTP). NSTP is a program aimed at enhancing civic consciousness and defense preparedness in the youth. It is attained by developing the ethics of service and patriotism specifically designed to enhance the youth’s active contribution to the general welfare. CWTS 2 is a continuation of CWTS 1 designed to train, encourage and help students to organize, plan, implement and evaluate community projects and activities. This will contribute to the general welfare and betterment of the life of community members that will lead to community development. It is intended for improving health, education, safety, livelihood, environment, entrepreneurship, arts, recreation, morals of the citizenry and other social welfare services.

BIBLE

Bible 1: Christian Foundation
Prerequisite: None
Credits: 3 units
This course introduces a brief study of the Old Testament books, the power of the Bible writing as applied in one’s life, the social behavior of man or influences of a group or individual, which affects his personality, leadership, group participation, attitudes and prejudices. It is an analysis of religion as an important institution of society with the emphasis of the life,  person and ministry of the Lord Jesus Christ.

Bible 2: Christian Life and Ethics
Prerequisite: Bible1
Credits: 3 units
This course is a general approach of the study of social religious process in the dynamics of the social system with emphasis of the  basic guidelines in social and religious living in a social organization based on scriptural principles. It also introduces the basic knowledge of love, selection and marriage preparation components of marital adjustments, parenting and marital problems.

BUSINESS EDUCATION

BASIC BUSINESS CORE

Mgmt 1: Principles of Management
Prerequisite: None
Credits: 3 units
This course provides instruction in principles of management that have general applicability to all types of enterprises; basic management philosophy and decision making; principles involved in planning, organizing, leading, and controlling; and recent concepts in management. This course is a thorough exploration that provides students with effective people-management skills that they can use immediately.

BusEd1: Human Behavior in Organizations
Prerequisite: None
Credits: 3 units
This course studies the various types of organizational structures, both formal and informal, with special emphasis on the behavior of  people within those structures. Topics include organizational communication, worker motivation, leadership, employee attitudes, team dynamics, organizational change & cultural perspectives in the workplace.

Acctg. 1 & 2: Introduction to Accounting
Prerequisite: None
Credits: 6 units
Introduction to Accounting is a course that covers  the fundamentals of accounting. Specifically, this course addresses accounting terminology, revenue, expenses, net income, the accounting equation, debits, credits, and balancing the accounting formula, the accounting structure, the accounting cycle, journals, ledgers, the trial balance and more. It also guides students to learn how to read  financial statements properly, and how to grab meaningful information from the balance sheet, income statements and cash flow statements.

Mktg 1: Principles of Marketing
Prerequisite: None
Credits: 3 units
This course provides the basic concepts and methods of marketing. It provides a comprehensive study on the marketing variables, namely: product, price, place, and promotion.

Engl 6b: Technical Writing: Business and Accounting Applications
Prerequisite: Engl 5
Credits: 3 units
The Sarbanes-Oxley Act of 2002/Section 404, and technological and global business developments, have had a significant impact on the  field of accounting. In particular, accountants are now compelled to take a greater responsibility for communication with clients and the public, and there is a clear shift  toward more disclosure and transparency, with an accompanying demand for stronger writing and speaking skills than in the past. Although accountants may view themselves as “numbers” people, they will be required to engage in a variety of writing  tasks on the job, and companies increasingly expect writing mastery before graduation. In this course, students will learn how to write accounting and audience reports efficiently, self-edit their own work confidently, offer competent feedback to their peers, master a number of document requirements and structures and write strategically for a variety of audiences.

Fin 1: Principles of Money, Credit and Banking
Prerequisite: None
Credits: 3 units
This course revolves around the money, credit and banking aspects in the Philippines. 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-making. The main purpose of the course is to provide students with the basic financial background necessary to understand the corporate segment of the economy.

Comp. 2: Basic Programming
Prerequisite: Comp1
Credits: 3 units
Basic programming is a course that teaches the student the basic skills on how to make the high technological device known as computer be useful in chosen career. It focuses on how would the device be able to produce organized and presentable reports. It also focuses on how the device is used in calculation or computation process; how the device is used to record large volume of information /profiles and how the device is used as a visual aid in reporting.

BUSINESS EDUCATION CORE

Accounting 3 & 4: Partnership and Corporation
Prerequisite: Accounting 1 and 2
Credits: 6 units
This course is a continuation of Accounting 1 & 2 and covers accounting for corporations and partnerships. It also provides an  introduction to managerial accounting. Accounting 1 & 2 is a prerequisite for taking this course.

Law 1: Obligations and Contracts
Prerequisite: None
Credits: 3 units
This unit includes the discussions of the basic principles in obligations and contracts formulation. Discussion will center more on laws included in business management.

Tax 1: Income Taxation
Prerequisite: Fundamentals of Accounting 1 & 2
Credits: 3 units
This introductory tax course is primarily concerned with income taxation. It involves basic principles and rules of the income tax system as they apply to individual, partnership, corporation and trust. The course emphasizes the concepts of filing requirements, the determination of and adjustments  to gross income, personal and business deductions and business income. Some of the basic elements of corporate taxation will be introduced.

Econ. 1: Introduction to Microeconomic Theory and Policy w/ Land Reform and
Taxation
Prerequisite: None
Credits: 3 units
This course deals with the study of the behavior of individual economic units It studies how industries and market operate and evolve, why they differ from one another, and how they are affected by government policies and global economic conditions. It specifically deals with the concepts of supply and  demand in the market, consumer behavior, production and cost, and competition. It  also presents a study on the basic principles of economics. The latter part of the course will be focused on Taxation, Land Reform and Comprehensive Agrarian reform.

BusEd3: Good Governance and Social Responsibility
Prerequisite: None
Credits: 3 units
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.

IT EDUCATION

Comp 3: IT Concepts and Systems Analysis and Design Development
Prerequisite: Comp 2
Credits: 3 units
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.

Comp 4: Accounting Information System
Prerequisite: Comp 3
Credits: 3 units
Accounting Information System (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 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-on experience in, the use of electronic spreadsheet software for advanced business analysis, and to gain hands-on experience  with a commercial accounting software package.

Acctg 10: Auditing in a CIS Environment
Prerequisite:
Credits: 3 units
This course compliments the course in auditing. It discusses information technology (IT) – related risks, security and control mechanisms and techniques that may be employed to address the risks, and the impact of computer use on the audit. It also introduces computer assisted audit techniques and tools.

ACCOUNTING AND FINANCE

ADDITIONAL GENERAL EDUCATION AND BUSINESS EDUCATION COURSES

Engl. 5: Literature II – World Literature
Prerequisite: Engl. 4
Credits: 3 units
The continued study of literary forms or genres, exemplified this time by selected literary texts form various countries, written during different historical periods.

Math 3a: Business Statistics
Prerequisite: Math2a
Credits: 3 units
Analyzes both qualitative and quantitative data for the purpose of solving businessrelated problems. Topics include measures of central tendency, dispersion, and skewness, probability distributions, sampling distributions, estimation, hypotheses testing, and regression and correction.

Math 5a: Quantitative Techniques in Business
Prerequisite: Math 3a
Credits: 3 units
This course is a brief exposition of the quantitative techniques used in decision-making. It aims to present an overview of these techniques, applications and implementations. Topics include: Linear Programming graphical method, simplex method of linear programming, special types of linear programming, PERT-CPM, Inventory Models, Markov Chains, Forecasting, Break-even Point Analysis and Decision Theory.

Math 6: Calculus for Business
Prerequisite: Math 5a
Credits: 3 units
This course provides the students with an understanding of calculus as it applies to business, economics and accountancy. Topics include limits, continuity, derivatives of polynomial and other algebraic functions, implicit  differentiation, higher-order derivatives, extrema, logarithmic and exponential functions, definite and indefinite integrals, applications to business and accounting topics.

BusEd2: Production and Operations Management
Prerequisite: BusEd1
Credits: 3 units
This course is a survey of the fundamental concepts of production & operations management, and the use of quantitative methods and computer application for forecasting, resource allocation, decision theory,  capacity planning, project management, inventory management and quality assurance.

BusEd 5: Business Policy and Strategic Management
Prerequisite: BusEd2
Credits: 3 units
This course involves discussion on strategic management, strategic decision making processes, strategic business challenges and leadership, integration of organization’s functional areas, policy formulation and implementation.

Econ. 2: Macroeconomics
Prerequisite: Econ. 1
Credits: 3 units
This course deals with the study of the economy in  the aggregate. It examines how economic agents as a whole respond to changes in the economic environment. It also studies how their  actions feedback on the economy. It specifically deals with the study of Gross Domestic Product (GDP), GDP growth rate, Gross National Product, Inflation Rates, Unemployment  rates, Aggregate supply and demand, Fiscal Policies and Money Supply determination.

BUSINESS LAW AND TAXATION

Tax 2: Business Taxes & Other Taxes
Prerequisite: Tax 1
Credits: 3 units
An in-depth study of corporate taxation. Topics include estate tax, donor’s tax, valueadded tax, other percentage taxes and tax administration and procedure (in national taxation). Tax 1 is a pre-requisite of this course.

Law 2: Law on Negotiable Instruments
Prerequisite: Law 1
Credits: 3 units
This course covers fundamentals of laws concerning the formation and the performance of contracts, sale of goods transactions, creation  and the transfer of negotiable instruments, and selected transactions in real and personal property.

Law 3: Law on Business Organizations
Prerequisite: Law 2
Credits: 3 units
This course is intended to give the students a broad knowledge of legal provisions governing business associations – limited liability company, partnership, and corporations. Topics include: nature of partnerships; elements and kinds of partnerships; formalities required; rules of management, distribution of profits, and sharing of losses and liabilities; modes of dissolution; limited partnership; nature and classes of corporations; requirements for incorporation; powers of a corporation; Board of Directors; classes of stocks; powers and obligations of stockholders; majority and minority controls; corporate organizations; modes of dissolution and liquidation; and statutory books, records and returns required for a corporation.

Law 4: Sales, Agency, Labor and Other Commercial Laws
Prerequisite: Law 3
Credits: 3 units
This     course deals with 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, forms 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.

FINANCIAL MANAGEMENT 

Acctg 11a & 11b: Financial Management I and II
Prerequisite: Basic Finance
Credits: 6 units
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-term financing, capital budgeting, risk management (the nature of risk, risk concepts, benefits of risk management, risk management processes, enterprise-wide risk management, 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.

FINANCIAL ACCOUNTING THEORY AND PRACTICE  

Acctg 5a & 5b: Financial Accounting and Reporting Part I
Prerequisite: Fundamentals of Accounting, Part II
Credits: 6 units
This course introduces the nature, functions, scope and limitations of the broad field of accounting theory. It deals with the study of theoretical 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 effect and impact 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-financial.

Acctg 6a & 6b: Financial Accounting and Reporting Part II
Prerequisite: Financial Accounting and Reporting Part I
Credits: 6 units
This course is a continuation of Financial Accounting and Reporting Part I. It is designed to cover the financial accounting principles relative to recognition, measurement, valuation and financial statement presentation of liabilities and shareholders’ equity, including disclosure requirements. The related internal control, ethical issues, and management of liabilities and equity are also covered. It also deals with contemporary issues such as leases, employees’ retirement benefits, deferred taxes and other current related items.

Acctg. 8: Financial Accounting and Reporting Part III
Prerequisite: Financial Accounting and Reporting Part I and Part II
Credits: 3 units
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 the statement of cash flows, including the required disclosures and notes to the change from cash to accrual basis of accounting, correction of errors, accounting changes, discontinued operations, earnings per share, accounting for changing prices, interim reporting, segment reporting, and other current related items. The students will be exposed to the financial statements of specialized industries.

COST DETERMINATION, ANALYSIS AND CONTROL  

Acctg. 9: Cost Accounting and Cost Management
Prerequisite: Financial Accounting and Reporting Part I
Credits: 6 units
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; jobs and process cost systems; accounting, planning and control for  materials, labor and overhead; accounting for joint and by-products; and cost management systems (CMS) for the new manufacturing environment such as activity-based costing, target costing, total quality management, value reengineering, and theory of constraints.

MANAGEMENT ACCOUNTING AND MANAGEMENT CONSULTANCY SERVICES

Acctg 12a & 12b: Management Accounting I and II
Prerequisite: Cost Accounting and Cost Management/Management Accounting I
Credits: 6 units
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-making purposes (short-term and long-term) and non-financial indicators such as productivity per employee or per service unit; decision making affecting short-run operations of the company; capital budgeting decisions; pricing of goods and services; and environmental cost accounting.

Acctg 14: Management Consultancy
Prerequisite: Management Accounting Part II
Credits: 3 units
This course covers basic consideration of management consultancy engagements by CPAs; areas of management consultancy, professional attributes of management tandards, and ethical considerations. It also covers project feasibility – aspects of project development cycle, economic aspect, technical aspect, financial aspect; information system engagement, management/ operations audits, and business process improvement/ reengineering. Together with Business Policy and Strategy, this course serves as an integrative course to be taken in the last term or semester.

ADVANCE ACCOUNTING

Acctg 7a & 7b: Advanced Financial Accounting I and II
Prerequisite: Financial Accounting and Reporting I, Advance Financial Accounting and
Reporting Part I
Credits: 6 units
This course deals with specialized accounting problems likely to be encountered by the accountants. The study of 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; accounting for domestic branches; accounting for installment sales; accounting for long-term construction contracts; fire insurance accounting; and other special issues such as build-operate-transfer (BOT) and similar schemes. Also discussed are consolidation and mergers, parent-subsidiary relationships; consolidated statements, including foreign subsidiaries. Other topics deal with debt restructuring, accounting for financially distressed corporations, accounting for the winding up of business enterprise and accounting variations among countries.

Acctg 16: Accounting for Government, Not for Profit Entities and Specialized
Industries
Prerequisite: Advanced Financial Accounting and Reporting Part II
Credits: 3 units
This course is the last part of the advanced financial accounting and reporting for government and not-for-profit organizations such as universities, NGOs and hospitals accounting and specialized industries like banking, insurance and extractive industries. A large part of the course covers the Philippine Government Accounting Standards (PGAS) and the New Government Accounting System (NGAS) prescribed by the Commission on Audit.

AUDITING AND ASSURANCE SERVICES

Acctg 13: Assurance Principles, Professional Ethics and Good Governance
Prerequisite: Financial Accounting and Reporting Part III
Credits: 6 units
This course is designed to expose students both to the demand for and the supply of the profession’s flagship service – financial statement audits – and to the nature of the value added assurance services which decision makers demand in the information age. Topics include: nature of the accounting profession, auditing and assurance fundamentals: relationship among assurance, attestation, and audit services; consulting vs. assurance services; types of attestation services (agreed-upon procedures engagement and review engagement); types of audits  (internal, external or financial statement audits, government audit, and special purpose audits); relationship of accounting and auditing; other services (operational audits, compliance audits, and nonattest services); professional standards: assurance standards and attestation and auditing standards; public sector regulation of accounting practice and legal liability; the framework of financial statements auditing: risk-based approach as audit methodology; audit evaluation and planning, including the concept of risk and materiality; assessing internal controls, and tests of controls including  internal controls in computer-based business systems; performance of an audit: evidence collection, analysis, and substantive tests; reporting: reports on assurance  services, attestation services, and financial statement audits; and completing the audit including communications with board of directors and management concerning internal control weaknesses. Also discussed in detail are the basic professional values and the Code of Ethics for Professional Accountants and SEC’s Code of Corporate Governance.

Acctg 15: Applied Auditing
Prerequisite: Assurance Principles, Professional Ethics and Good Governance
Credits: 6 units
This is a continuation of Assurance Principles, Professional Ethics and Good Governance, focusing on financial statement 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 application of auditing standards, techniques and procedures; internal cost evaluation; preparation of audit working papers; introduction of computer application in auditing; audit adjustments, and audit reports pertaining to a medium-sized manufacturing or trading concern. Audit working papers and audited financial statements are the natural outputs of this course leading to the preparation of audit reports.

INTERNSHIP OR ACCOUNTING THESIS, SYNTHESIS

BusEd 4: Office Practicum I
Prerequisite: Finished 80% percent of academic requirements
Credits: 3 units
A course of study designed especially for the supervised practical application of previously studied theory in a group setting. Done  under the supervision of a faculty sponsor and coordinated with a business organization.

Acctg 17: Synthesis & Review
Prerequisite: None
Credits: 3 units
This course 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 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 analyses of corporate structure, strategy, finance and so forth.

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Bachelor of Science in Hotel and Restaurant Management

 

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COURSE DESCRIPTION OF MINOR BUSINESS EDUCATION AND
MAJOR/PROFESSIONAL SUBJECTS

GENERAL EDUCATION SUBJECTS

HUMANITIES CLUSTER

Engl. 1: Study and Thinking Skills
Prerequisite: None
Credits: 3units
This course aims at developing habits of thinking, listening, reading and writing skills. Emphasis is laid on mastering of basic grammatical structure in English.

Engl. 2: Writing in the Discipline
Prerequisite: Engl. 1
Credits: 3 units
This course aims to reinforce and broaden the students’ listening, speaking, reading and writing skills. It deals with the forms of oral communication, building word power,sentences construction, paragraph composition writing and preparing a term paper.

Engl. 3: Speech and Oral Communication
Prerequisite: Engl. 2
Credits: 3 units
This course provides for the improvement of skills needed in oral interchange between people. It includes a study of the mechanics of oral communication and public speaking, the principles underlying the performance of each form and great deal of opportunity for intensive practice.

Engl. 4: Literature
Prerequisite: Engl. 3
Credits: 3 units
This course presents a survey of the World and Philippine Literature in English, from its beginning to the present with an emphasis on the different types of genres. The
literature of the different regions of the World and the Philippines, whether in native or foreign languages.

Fil. 1: Komunikasyon sa Akademikong Filipino
Prerequisite: None
Credits: 3 units
Ang Filipino 1 ay isang metalinggwistik na pag-aaral sa gamit ng akademikong Filipino sa iba’t ibang sitwasyon at larangan. Sa paraang interdisiplinaryo at interaktivo,
inaasahang mauunawaan at malilinang sa mga studyante ang mga kailangang kaalaman at kasanayan sa paggamit ng Filipino sa lalong mataas na edukasyon.

Fil. 2: Pagbasa at Pagsulat tungo sa Pananaliksik
Prerequisite: Fil. 1
Credits: 3 units
Nagbibigay ng fokus ang kusong ito sa pagbasa at pagsulat bilang instrumento sa pagkatuto. Pag- aaralan dito ang mga estratehiya sa kritikal na pagbasa ng iba’t ibang
genre ng mga tekstong nakasulat. Idedebelop din ang mga kasanayan sa pag-unawa lalo na ang kasanayan sa pagsulat ng iba’ ibang akademiko. Magiging batayanng paksa ang ukol sa Humanidades, Agham Panlipunan at Agham Teknolohiya.

Hum. 1: Introduction to Music and Art Appreciation
Prerequisite: None
Credits: 3 units
This course highlights the visual arts, music and dance, literature drama and the film as special friend of the humanities. It also present to the students the importance of the human being, his thoughts, and feelings, and how he express those feelings and emotions through the manifestation of the arts. It also makes the students aware of the importance of arts and its vital role to ones life. Hence, this course aims to enable students and teachers to plan creative activities and to projects individual lifestyle

MATH/SCIENCE CLUSTER

Math 2a: Business Math
Prerequisite: None
Credits: 3 units
This course provides students with a solid knowledge of math with emphasis on the understanding of concepts and development of manipulation skills. It covers a review of basic arithmetic operations, sets, real number system, special products and graphs, determinants, progressions, theory of equations as applied to business problems.

Math 3a: Business Statistics
Prerequisite: Math 2a
Credits: 3 units
In this course, the students learn the basic concepts of statistics and how to use statistical methods with emphasis basically on descriptive statistics. It also deals with the fundamentals of probability, probability distributions, and the use of statistical inference such as interval estimation and testing hypothesis through shi-square and analysis of variance. Regression and correlation analysis and forecasting methods are also taken up as statistical tools in problems related to business and economics. The students also learn how to use statistical  presentations as an aid to reporting information and to use computers to generate statistical presentations of data.

Nat. Sci. 1: Environmental Science
Prerequisite: None
Credits: 3 units
The course provides an integrated coverage of the basic concepts and principles of Ecology and the major human implications of these concepts. This involves a holistic approach in dealing with man’s relationship in his environment. Included are topics on the nature of ecosystems, relations of individuals  and populations, the major communities and man’s impact on environment. This course also discusses a familiarization and orientation on the basic environmental management system, principles of environmental assessments and monitoring systems, and the Impact of Human on Environment.

Comp. 1: Basic Computer
Prerequisite: None
Credits: 3 units
The course deals with the fundamental concepts of computer. It consists of the introduction to data processing, history of computers and facts about computer developments. It will also cover partly some concepts on word processing and introduces the Turbo Basic language

Comp. 2: Basic Programming
Prerequisite: Comp1
Credits: 3 units
Basic programming is a course that teaches the student the basic skills on how to make the high technological device known as computer be useful in chosen career. It focuses on how would the device be able to produce organized and presentable reports. It also focuses on how the device is used in calculation or computation process; how the device is used to record large volume of information /profiles and how the device is used as a visual aid in reporting.

HRMT Principles of Safety, Hygiene and Sanitation
Prerequisite: None
Credits: 3 units
This course is designed to introduce the students to the value of safety, sanitation and hygiene principles and sound practices. It provides an orientation on the various categories of hazard such as garbage disposal procedures, pest management and accident prevention in the establishment and factors involved in food safety, to prevent outbreak of food- borne illnesses and intoxication. Using the Hazard Analysis Critical Control Point (HACCP) as guidelines, the students are oriented towards the proper handling of food from preparation, production to service.

SOCIAL SCIENCES CLUSTER

Pol. Gov.: Politics and Governance w/ Philippine Constitution
Prerequisite: None
Credits: 3 units
This course deals with the systematic and comprehensive study of the government, state and the constitution of the Philippines. Primarily it is concerned with how the government operates and its functions to the growth and development of not only the government but also the society in general. A systematic comprehensive careful study of the course makes one aware of the definition and limitation of the power vested in the government and the rights of the people with in the state. Furthermore, it enhances nationalistic feeling and cooperation of the people. Knowing the different principles that govern each public affairs and relations help the students realize and feel that they need to take stand in the development of Philippine Society.

Socio. 1a: Society and Culture w/ FP
Prerequisite: None
Credits: 3 units
This course deals with the Philippine Value System  and motivations that help explain people’s characteristics, traits and behavior. It includes the family, its role, forms structure and Family Planning methods to help students understand how Sociology shapes the society of the future.

Hist. 3b: Philippine History
Prerequisite: None
Credits: 3 units
This course deals with the history and government of the Philippines that serves as the guiding charter of the present Philippine government as well as the concerned individuals embodied in it. It reveals not only the kind of leadership, the political experience, the socio-moral values and the cultural heritage that we have, but also the aspirations and details of our country. The details on the history of our country can be shown ancient to present.

Econ. 1: Introduction to Economics and Policy w/ Land Reform and Taxation
Prerequisite: None
Credits: 3 units
This course deals with the study of the behavior of individual economic units It studies how industries and market operate and evolve, why they differ from one another, and how they are affected by government policies and global economic conditions. It specifically deals with the concepts of supply and  demand in the market, consumer behavior, production and cost, and competition. It also presents a study on the basic principles of economics. The latter part of the course will be focused on Taxation, Land Reform and Comprehensive Agrarian reform.

Psycho. 1: General Psychology w/ DE and AIDS Education
Prerequisite: None
Credits: 3 units
It is a three unit course which deals with the study human behavior. It is particularly focused on the what, why and how of human behavior. Drug Education and prevention has been incorporated in the subject matter. Practical applications of the different learning experiences conducted with the students.

Philo 1: Introduction to Philosophy and Logic
Prerequisite: None
Credits: 3 units
This course is designed to introduce students to the basic concepts of logic, and the applications used. It discusses the nature, functions and applications of reasoning, the uses of daily language.

MANDATED SUBJECT

Rizal: Life, Works and Writings of Rizal
Prerequisite: None
Credits: 3 units
The course deals with the life, works and writings of Dr. Jose Protacio Mercado Rizal. It aims to present to the students the different attribute that made him acclaimed, “ Great Malayan”. It presents the richness of Rizal’s thought and teaching which are his living legacies to the human race. The course further aims to let the students see themselves in Rizal’s life they may realize the essence of their being a Filipino and that their national consciousness be awakened and help the Philippine attain greater heights. It is within the aim of this course that these young citizens develop in them a perspective and horizons patterned with that of Rizal that is worth emulating.

PHYSICAL EDUCATION

PE 1: Physical Fitness
Prerequisite: None
Credits: 2 units
This course includes instruction and practice of alignment positions, facing, posture and gymnastic free hand and other physical fitness exercise and skills.

PE 2: Rhythmic Activities
Prerequisite: PE1
Credits: 2 units
It includes steps, movements and music related to dance particularly social dances, foreign dances and also the Philippine Folk Dances. These social dances when learned by the students foster camaraderie and sociability among the different members of the society. Learning the foreign folk dances also teach the culture of their foreign brothers. On the other hand, students learning the Philippine folk dances develop patriotism and it also preserves the culture of the early Filipinos. These dances aim to keep individual’s suppleness and develop coordination, flexibility and to keep the body graceful.

PE 3: Individual and Dual Sports
Prerequisite: PE2
Credits: 2 units
Practice in fundamental skills and study rules in Badminton, Table Tennis and other Individual and Dual Sports.

PE 4: Team Sports
Prerequisite: PE3
Credits: 2 units
This course deals on team sports or events competed or contested among groups or teams.

NATIONAL SERVICE TRAINING PROGRAM

NSTP 1: National Service Training Program
Prerequisite: None
Credits: 3 units
The Civic Welfare Training Service (CWTS) is one of the three components of the National Service Training Program (NSTP). NSTP is a program aimed at enhancing civic consciousness and defense preparedness in the youth. It is attained by developing the ethics of service and patriotism specifically designed to enhance the youth’s active contribution to the general welfare. CWTS 1 is designed to train, encourage and help students to plan, implement and evaluate community projects and activities. This will contribute to the general welfare and betterment of the life of community members that will lead to community development. It is intended  for improving health, education, safety, livelihood, environment, entrepreneurship,  arts, recreation, morals of the citizenry and other social welfare services.

NSTP 2: National Service Training Program
Prerequisite: NSTP1
Credits: 3 units
The Civic Welfare Training Service (CWTS) is one of the three components of the National Service Training Program (NSTP). NSTP is a program aimed at enhancing civic consciousness and defense preparedness in the youth. It is attained by developing the ethics of service and patriotism specifically designed to enhance the youth’s active contribution to the general welfare. CWTS 2 is a continuation of CWTS 1 designed to train, encourage and help students to organize, plan, implement and evaluate community projects and activities. This will contribute to the general welfare and betterment of the life of community members that will lead to community development. It is intended for improving health, education, safety,  livelihood, environment, entrepreneurship, arts, recreation, morals of the citizenry and other social welfare services.

BIBLE

Bible 1: Christian Foundation
Prerequisite: None
Credits: 3 units
This course introduces a brief study of the Old Testament books, the power of the Bible writing as applied in one’s life, the social behavior of man or influences of a group or individual, which affects his personality, leadership, group participation, attitudes and prejudices. It is an analysis of religion as an important institution of society with the emphasis of the life,  person and ministry of the Lord Jesus Christ.

Bible 2: Christian Life and Ethics
Prerequisite: Bible1
Credits: 3 units
This course is a general approach of the study of social religious process in the dynamics of the social system with emphasis of the  basic guidelines in social and religious living in a social organization based on scriptural principles. It also introduces the basic knowledge of love, selection and marriage preparation components of marital adjustments, parenting and marital  problems.

BASIC BUSINESS CORE

Mgmt 1: Principles of Management
Prerequisite: None
Credits: 3 units
This course provides instruction in principles of management that have general applicability to all types of enterprises; basic management philosophy and decision making; principles  involved in planning, organizing, leading, and controlling; and recent concepts in management. This course is a thorough exploration that provides students with effective people- management skills that they can use immediately.

Mktg 1: Principles of Marketing
Prerequisite: None
Credits: 3 units
This course provides the basic concepts and methods of marketing. It provides a comprehensive study on the marketing variables, namely: product, price, place, and promotion.

Fin 1: Principles of Money, Credit and Banking
Prerequisite: None
Credits: 3 units
This course revolves around the money, credit and banking aspects in the Philippines. 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-making. The main purpose of the course is to provide students  with the basic financial background necessary to understand the corporate segment of the economy.

Acctg. 1: Introduction to Accounting
Prerequisite: None
Credits: 3 units
This course introduces the students to the principles of accounting, interpretation and  analysis of financial statements. Students are expected to make inferences based on ratio analysis  in problems relating to financial condition of the tourism/hospitality enterprise.

Law 1: Obligations and Contracts
Prerequisite: None
Credits: 3 units
This unit includes the discussions of the basic principles in obligations and contracts  formulation. Discussion will center more on laws included in business management.

Bus 1: Business and Professional Communication
Prerequisite: None
Credits: 3 units
This unit includes the principles and roles of business communication and the need for  communication skills in global market. Emphasis on  written communications such as standard  and persuasive business letters memorandum, informational as well as analytic reports. Studies effective proposals, resumes, and other employment-related documents. Develop  professional planning, organizing, and outlining skills as well as editing proficiency.

Bus 2: Human Behavior in Organizations
Prerequisite: None
Credits: 3 units
This course studies the various types of organizational structures, both formal and  informal, with special emphasis on the behavior of  people within those structures. Topics include  organizational communication, worker motivation, leadership, employee attitudes, team dynamics, organizational change & cultural perspectives in the workplace.

Bus 3: Management Information System
Prerequisite: None
Credits: 3 units
This course is designed to provide an overview of information systems concepts along  with a working knowledge of some of the most popular software tools currently available. The  course introduces essential components of the information systems in business organizations. The course will expose students to various types of Information Systems in organizations  and how systems can support business processes. The course also describes new company (through infrastructure e-commerce) and the technical foundations of information systems,  brief introduction to data base systems, designing and managing information systems for business enterprise. Finally the course discusses how Information Systems be controlled and  made be secured.

TOURISM CORE

HRMT 1: Principles of Tourism 1
Prerequisite: None
Credits: 3 units
This course provides an introduction to the study of tourism, where tourism is examined  from the perspectives of a phenomenon, an industry and as a field of study or research. As a  phenomenon, the major factors that contribute to its development, growth and decline both in the world and in the Philippines are analyzed. As an industry, the course looks at the  various sectors that comprise the tourism system and how they interact with each other. As a field of research, major tourism theories are introduced. Basic definitions and concepts  relating to tourism’s political, environmental, economic and cultural impacts are also discussed.

HRMT 3: Total Quality Management
Prerequisite: Business Core
Credits: 3 units
This course aims to enable participants to recognize and assess quality management  processes in a hospitality and tourism organization and to evaluate departmental processes and  planning strategies.

HRMT 4: Culinary Arts and Sciences
Prerequisite: Business Core
Credits: 3 units
This course aims to provide the students with practical and theoretical knowledge about  basic culinary, basic food preparation and food presentation. It also provides the opportunity to  apply the theoretical knowledge into practices commonly found in an operational environment.

HRMT 5: Principles of Tourism 2
Prerequisite: Business Core
Credits: 3 units
This course presents a comprehensive survey of the major players that comprise the  tourism industry and how they relate with each other. The nature and distinctive aspects of tourism  are discussed and linked to specific business strategies. The major sectors (business, government, and voluntary organizations, etc.) are defined and classified. The commercial sectors  are examined in  terms of typical organizational structures and major functions of divisions within the structure are described. Impacts of macro-environmental trends and events on  each sector are examined. The course also identifies the employment opportunities available in each sector and the corresponding qualifications for the jobs.

HRMT 6: Tourism Planning and Development
Prerequisite: Business Core
Credits: 3 units
This course presents an overview of the tourism planning process, contemporary  models of tourism planning and development (with emphasis on sustainable tourism principles),  various levels of tourism planning and the roles and responsibilities of stakeholders such as government, industry, non-governmental organizations, and local communities. Discussions  will also be made on the impact of the General Agreement on Trade and Services (GATS) on Philippine tourism. The subject explores the effect of legislation and government policies on  tourism development at the national and local levels. Methods for soliciting local participation in tourism planning are also taken up. The impacts of tourism on the natural environment,  local and regional economies and on local communities are discussed as well as mitigating strategies. Case studies in the Philippines are emphasized. The subject may  include a field trip component.

HRMT 7: Events Management
Prerequisite: Business Core
Credits: 4 units
This course examines the principles of conceptualizing, planning, managing and  evaluating meetings, and events and festivals management. Topics include the significance of  conventions and events in tourism, event design, project management, methods and evaluation, physical requirements, organizing, promotion and sponsorship. An integration course  that applies all the principles of conceptualization or managementis recommended to be taken up in the terminal year, whether first or second semester.

BSHRM 11: Entrepreneurship and Business Planning
Prerequisite: Business Core
Credits: 3 units
This course deals with the identification of opportunities and market for  hospitality/tourism ventures. Students follow the outline of a feasibility study that includes technical, legal,  marketing, and financial aspects of developing an enterprise.

PROFESSIONAL SUBJECTS

REQUIRED

BSHRM 1: Banquet, Function and Catering Services
Prerequisite: HRMT 2 – 6
Credits: 3 units
This course provides the students with opportunity  to practice skills used during  restaurant, bar and functions operations and to evaluate various rituals, procedures and techniques commonly found in an operational environment.

BSHRM 2: Food and Beverage Service Procedures
Prerequisite: HRMT 2 – 6
Credits: 3 units
This course provides students with the knowledge, skills and attitude necessary to  perform the duties, tasks, and steps required of Food and Beverage Service Attendant in the various  food and beverage outlets. It also provides students with sufficient knowledge to make decisions about food and wine services, styles, procedures and workflow in a hospitality environment.

BSHRM 3: Front Office Procedures
Prerequisite: HRMT 2 – 6
Credits: 3 units
This course is designed to provide students with the knowledge, skills and attitudes to  perform front office and reception duties and be qualified as a Front Office Attendant in any lodging establishment.

BSHRM 4: Housekeeping Procedures
Prerequisite: HRMT 2 – 6
Credits: 3 units
This course is designed to provide students with the knowledge, skills and attitudes to  perform housekeeping duties and be qualified as Housekeeping attendant.

BSHRM 6: Rooms Division Management and Control System
Prerequisite: HRMT 2 – 6
Credits: 3 units
This course presents an understanding of the necessity for controls in Rooms Division  and of the requirement to supervise the operations  of a hotel front office and housekeeping.

BSHRM 7: Food and Beverage Control System
Prerequisite: BSHRM 1 – 6
Credits: 3 units
This course will enable students to develop knowledge, skills, attitude in food and  beverage control systems and to efficiently and effectively plan menus at profitable prices, taking into  consideration constraints, preparation and other variables affecting food and beverage outlets.

SUGGESTED FREE ELECTIVES

BSHRM 5:  Asian Cuisine 1 and 2
Prerequisite: HRMT 2 – 6
Credits: 3 units
To provide the students thru lecture, demonstrations and hands-on application the  principles and techniques of Asian Cookery. This includes development of organizational skills, knife  and cleaver dexterity and cooking skills that are particular to Filipino, Chinese, Japanese, Thai, Korean and Vietnamese cuisine.

BSHRM 8: Western Cuisine
Prerequisite: BSHRM 1 – 6
Credits: 3 units
This course explores the preparation of traditional contemporary Western Cuisine specialties with emphasis to their techniques, ingredients and spices. Timing and organizational skills  are emphasized.

BSHRM 9: Banquet and Catering Management
Prerequisite: BSHRM 1 – 6
Credits: 3 units
This course provides students with skills and knowledge required to analyze, interpret  and manage the departmental operation for the food  and beverage division of a hospitality  establishment.

BSHRM 10: Hospitality Organizational Management
Prerequisite: BSHRM 1 – 6
Credits: 3 units
This course provides students with the necessary knowledge, skills and attitudes to  apply theories and techniques involved in organizational management of Hospitality Industry

BSHRM 12: Hospitality Operational Management
Prerequisite: BSHRM 1 – 6
Credits: 3 units
This course provides students with necessary knowledge, skills and attitude to analyze,  interpret and manage the departmental operation for the food and beverage and the rooms division of a hospitality establishment.

BSHRM 13: Convention Management
Prerequisite: BSHRM 7 – 12
Credits: 3 units
This course introduces students to various components of the meetings, conventions,  incentives and exhibition industry from both a client’s perspective and a hotel management  perspective, and to develop the relevant knowledge and skills required for working effectively in this sector.

BSHRM 14: Leisure, Sports and Recreation Management
Prerequisite: BSHRM 7 – 12
Credits: 3 unitsThis course provides students an appreciation of the other components of hospitality and tourism management as travel trends, developments and operators of resorts, hotels, golf courses and country club facilities for leisure, sports and recreation.

BSHRM 15:  Foreign Language
Prerequisite: BSHRM 7 – 12
Credits: 3 units
This course will equip the students with a basic knowledge of the chosen language.

BSHRM 16: Practicum
Prerequisite: BSHRM 13 – 15
Credits: 10 units
Supervised and educationally directed on the job training. Weekly lectures will relate on OJT experiences with academic program. This course consists of on-the-job training on the  following areas: Housekeeping, Food and Beverage Operations, Front Office, Public Relation, Sales and Marketing, Accounting, Purchasing  and Human Resource.

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COURSE DESCRIPTION 

Accounting 1 & 2: Introduction to Accounting
Prerequisite: None
Credits: 6 units
Introduction to Accounting is a course that covers the fundamentals of accounting. Specifically, this course addresses accounting terminology, revenue, expenses, net income, the accounting equation, debits, credits, and balancing the accounting formula, the accounting structure, the accounting cycle, journals, ledgers, the trial balance and more. It also guides students to learn how to read financial statements properly, and how to grab meaningful information from the balance sheet, income statements and cash flow statements.

Mgmt 1: Principles of Management
Prerequisite: None
Credits: 3 units
This course provides instruction in principles of management that have general applicability to all types of enterprises; basic management philosophy and decision making; principles involved in planning, organizing, leading, and controlling; and recent concepts in management. This course is a thorough exploration that provides students with effective people-management skills that they can use immediately.

Mktg 1: Principles of Marketing
Prerequisite: None
Credits: 3 units
This course provides the basic concepts and methods of marketing. It provides a comprehensive study on the marketing variables, namely: product, price, place, and promotion.

Fin 1: Principles of Money, Credit and Banking
Prerequisite: None
Credits: 3 units
This course revolves around the money, credit and banking aspects in the Philippines. It is the pre-requisite subject for BSBM 2.

Eco 1: Introduction to Microeconomics Theory and Policy w/ Land Reform and Taxation
Prerequisite: None
Credits: 3 units
This course deals with the study of the behavior of individual economic units. It studies how industries and market operate and evolve, why they differ from one another, and how they are affected by government policies and global economic conditions. It specifically deals with the concepts of supply and demand in the market, consumer behavior, production and cost, and competition. It also presents a study on the basic principles of economics. The latter part of the course will be focused on Taxation, Land Reform and Comprehensive Agrarian reform.

TQM: Total Quality Management
Prerequisite: None
Credits: 3 units
The total quality management (TQM) course is a component of Quality Assurance that tries to integrate quality practices into every phase of production. This Quality Assurances course affects many industries, from creative design to manufacturing. The TQM course also covers tools that help to constantly evaluate and improve Quality Assurance within a production environment. It includes the concept/terminology of TQM, Vision and Reality-Bridging the Gap, Seeking Practical Feedback for supervisors and Continuing Improvement.

Eco 2: Introduction to Macroeconomics
Prerequisite: Econ. 1
Credits: 3 units
This course deals with the study of the economy in the aggregate. It examines how economic agents as a whole respond to changes in the economic environment. It also studies how their actions feedback on the economy. It specifically deals with the study of Gross Domestic Product (GDP), GDP growth rate, Gross National Product, Inflation Rates, Unemployment rates, Aggregate supply and demand, Fiscal Policies and Money Supply determination.

Accounting 3 & 4: Partnership and Corporation
Prerequisite: Accounting 1 and 2
Credits: 6 units
This course is a continuation of Accounting 1 & 2 and covers accounting for corporations and partnerships. It also provides an introduction to managerial accounting. Accounting 1 & 2 is a prerequisite for taking this course.

Tax 1: Income Taxes
Prerequisite: Basic Business Core Subjects
Credits: 3 units
This introductory tax course is primarily concerned with income taxation. It involves basic principles and rules of the income tax system as they apply to individual, partnership, corporation and trust. The course emphasizes the concepts of filing requirements, the determination of and adjustments to gross income, personal and business deductions and business income. Some of the basic elements of corporate taxation will be introduced.

Tax 2: Business Taxes & Other Taxes
Prerequisite: Tax 1
Credits: 3 units
An in-depth study of corporate taxation. Topics include estate tax, donor’s tax, value added tax, other percentage taxes and tax administration and procedure (in national taxation). Tax 1 is a pre-requisite of this course.

Law 1: Obligations and Contracts
Prerequisite: None
Credits: 3 units
This unit includes the discussions of the basic principles in obligations and contracts formulation. Discussion will center more on laws included in business management.

Law 2: Law on Negotiable Instruments
Prerequisite: Law 1
Credits: 3 units
This course covers fundamentals of laws concerning the formation and the performance of contracts, sale of goods transactions, creation and the transfer of negotiable instruments, and selected transactions in real and personal property.

BAHRD 1: Business & Professional Communication
Prerequisite: Basic Business Core Subjects
Credits: 3 units
This unit includes the principles and roles of business communication and the need for communication skills in global market. Emphasis on written communications such as standard and persuasive business letters memorandum, informational as well as analytic reports. Studies effective proposals, resumes, and other employment-related documents. Develop professional planning, organizing, and outlining skills as well as editing proficiency.

BAHRD 2: Administrative Office Management
Prerequisite: Basic Business Core Subjects
Credits: 3 units
This course is a study of the different phases of administrative office management and its vital role in the business organization. It also includes the importance of AOM on management, technology, management’s decision making and the need for good planning toward job satisfaction and self-actualization. It covers topics like the basic concepts of AOM, managing a culturally diverse workforce, managing administrative services, and controlling administrative services.

BAHRD 3: Labor Law and Legislation
Prerequisite: Basic Business Core Subjects
Credits: 3 units
The course covers the introduction to the basic concepts and principles of the Philippine Labor Code as an indispensable tool in human resource management. Knowing the various labor and social legislation is as indispensable as knowing the basic laws of the land. The scope will also cover the different government instrumentalities involved in implementing labor and social legislations like the Department of Labor, National Labor Relations Commission, the Social Security System, etc The student is given the opportunity to learn how the various labor laws affect the manner business operates, the interplay of various sectors, the limitations and scope of freedom in the workplace will influence the culture of the organization.

BAHRD 4: Production & Operations Management
Prerequisite: Basic Business Core Subjects
Credits: 3 units
This course is a survey of the fundamental concepts of production & operations management, and the use of quantitative methods and computer application for forecasting, resource allocation, decision theory, capacity planning, project management, inventory management and quality assurance.

BAHRD 5: Recruitment and Selection
Prerequisite: Basic Business Core Subjects
Credits: 3 units
This course covers the fundamental methodologies of attracting new talents needed by the organization with emphasis on effective sourcing of manpower, selection of prospective employees, matching job requirements with qualifications of applicants in the work place, induction of newly hired employees to facilitate their integration in the new business environment. The students will be oriented with the strategies and techniques to fill up vacant positions at the right time with adequate qualifications of new hires will help organizations achieve its business plans and operational objectives for a given period.

BAHRD 6: Human Behavior in Organization
Prerequisite: BAHRD 1 – BAHRD5
Credits: 3 units
This course studies the various types of organizational structures, both formal and informal, with special emphasis on the behavior of people within those structures. Topics include organizational communication, worker motivation, leadership, employee attitudes, team dynamics, organizational change & cultural perspectives in the workplace.

BAHRD 7: Strategic Human Resource Management
Prerequisite: BAHRD 1 – BAHRD5
Credits: 3 units
This course will allow students to work with a seasoned and capable mentor who will guide the students in their self-discovery. The philosophy on the self as the primary instrument and a key success factor in effectively performing strategic HR work will be the cornerstone of this course. Various self-assessment tools and instrumentation will be utilized to enhance self-understanding/processing.

BAHRD 8: Entrepreneurial Management
Prerequisite: BAHRD 1 to BAHRD 5
Credits: 3 units
The course aims to teach the approach of entrepreneurs used in identifying opportunity and creating new ventures; the analytical skills that are needed to practice this approach; and the background knowledge and managerial skills that are necessary for dealing with the recurring issues involved in starting, growing, and harnessing the value of new ventures.

BAHRD 9: Training and Development
Prerequisite: BAHRD 1 – BAHRD5
Credits: 3 units
The course discusses training as related to organizational objects. Training models, learning theory, evaluation methodologies, instructional techniques and topics of special interest are emphasized

BAHRD 10: Compensation Administration
Prerequisite: BAHRD 1 – BAHRD5
Credits: 3 units
The course includes examination of theories, models and procedures required to develop compensation and reward systems in organizations. Economic, psychological and social elements of compensation. Determination of compensation structures and differentials, forms of compensation and reward, compensation levels.

BAHRD 11: Labor Relations and Negotiations
Prerequisite: BAHRD 1 to BAHRD 5
Credits: 3 units
The course uses cases, lectures and simulations to develop negotiation skills in a variety of management situations, including union-management relations. Issues include preemployment discussions, collective bargaining, arbitration, mediation, agency, renegotiating contracts, and multiparty discussions.

BAHRD 12: Marketing Management
Prerequisite: BAHRD 6 to BAHRD 11
Credits: 3 units
This course aims to provide students with a thorough understanding of the role of marketing management in the society, the economy and the firm. It deals with the marketing strategies of management. Case analyzes are used to encourage creative thinking, decision making and policy formulation among students.

BAHRD 13: Practicum I (On-the-Job Training)
Prerequisite: BAHRD 6 to BAHRD 11
Credits: 5 units
A course of study designed especially for the supervised practical application of previously studied theory in a group setting. Done under the supervision of a faculty sponsor and coordinated with a business organization.

BAHRD 14: Special Topics in Human Resource Management
Prerequisite: BAHRD 6 to BAHRD 11
Credits: 3 units
The course covers range of major issues impacting on human resource management in organizations including demographic and social change, ethics in HRM, managing diversity, assessment center techniques, the impact of Government legislation on HRM, the contribution of HRM to improving productivity, managing outsourcing, career development and mentoring.

BAHRD 15: Organizational Development
Prerequisite: BAHRD 6 to BAHRD 11
Credits: 3 units
The student will be given the general idea of what is involved in developing organizations to achieve its vision and mission, its philosophies and culture to ensure its competitiveness in a globalized economy. It will also cover topics such as principles and theories of organization development, performance management, culture and change management.

BAHRD 16: Practicum II (On-the-Job Training)
Prerequisite: BAHRD 13
Credits: 10 units
Interns are required to complete 500 hours of internship experience in conjunction with the designated internship coordinator. The internship experience will emphasize supervisory responsibilities whenever possible. This experience will be formulated by the faculty, the designated coordinator, the student, and an industry professional, a cooperative effort that helps to ensure the student’s success. The internship will be augmented by written and oral reports, industry performance evaluations, and faculty oversight.

BAHRD 17: Project I (Feasibility Study)
Prerequisite: BAHRD 12 to BAHRD 15
Credits: 5 units
This unit involves the preparation of a feasibility study on developing a business enterprise – sole proprietorship, partnership or corporation.

Ethics: Business Ethics and Corporate Social Responsibility
Prerequisite: Introduction to Philosophy with Logic & Critical Thinking
Credits: 3 units
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. The course also provides an opportunity for students to reflect on and critically examine the values and assumptions brought to business decisions, both by themselves and by others.

BAMM 1: Business & Professional Communication
Prerequisite: Basic Business Core Subjects
Credits: 3 units
This unit includes the principles and roles of business communication and the need for communication skills in global market. Emphasis on written communications such as standard and persuasive business letters memorandum, informational as well as analytic reports. Studies effective proposals, resumes, and other employment-related documents. Develop professional planning, organizing, and outlining skills as well as editing proficiency.

BAMM 2: Professional Salesmanship
Prerequisite: Basic Business Core Subjects
Credits: 3 units
The course will put selling on a professional basis-that takes into account the demands of changing times, advanced technologies, new products, and sophisticated buyers.

BAMM 3: Distribution Management
Prerequisite: Basic Business Core Subjects
Credits: 3 units
The course covers the principles and functions of distribution management, the roles of marketing channels and physical distribution in the marketing system, the cost implications of management decisions involving distribution. The course aims to crystallize student’s understanding of distribution cost analysis through their involvement in exercises and actual projects in the area of distribution management.

BAMM 4: Product Management
Prerequisite: Basic Business Core Subjects
Credits: 3 units
The course discusses product management typically deals with all of the end-to-end aspects of a product or product line including product profitability, the role may be split with closely related functions Product marketing, program management, and project management.

BAMM 5: E-Commerce and Internet Marketing
Prerequisite: Basic Business Core Subjects
Credits: 3 units
This course parallels the study of basic marketing and explores key marketing concepts in the context of today’s digital/Internet environment. It fills the gap for those who have found Internet Marketing studies, which suffers from too much “E” and not enough marketing or are too narrowly or technically focused on e-commerce. This course will introduce the student to many marketing uses of the Internet. Featured are both discussions of E-Marketing strategy and practice with Web page authoring skills. Projects range from solving e-marketing problems to interviewing a professional and creating a Web site. The student will be exposed to the development or evaluation of a strategic marketing plan for a product or product mix offering on the Internet and development or evaluation of the company’s e-strategy and web site.

BAMM 6: Human Behavior in Organizations
Prerequisite: BAMM 1 – BAMM 5
Credits: 3 units
This course studies the various types of organizational structures, both formal and informal, with special emphasis on the behavior of people within those structures. Topics include organizational communication, worker motivation, leadership, employee attitudes, team dynamics, organizational change & cultural perspectives in the workplace.

BAMM 7: Strategic Marketing Management
Prerequisite: BAMM 1 – BAMM 5
Credits: 3 units
The course introduces students to the process of developing and managing marketing strategy, examining how firms create and sustain customer value—from market analysis and product positioning to communications and channel systems design.

BAMM 8: Entrepreneurial Management
Prerequisite: BAMM 1 to BAMM 5
Credits: 3 units
The course aims to teach the approach of entrepreneurs used in identifying opportunity and creating new ventures; the analytical skills that are needed to practice this approach; and the background knowledge and managerial skills that are necessary for dealing with the recurring issues involved in starting, growing, and harnessing the value of new ventures.

BAMM 9: Consumer Behavior
Prerequisite: BAMM 1 to BAMM 5
Credits: 3 units
This course involved a study of consumer behaviour as a tool for marketing decision. It describes the rationale for studying, the consumer behaviour outcomes, and the consumer behaviour process: the psychological core, the process of making decisions, and the postdecisions evaluation. Consumers culture, consumer behaviour outcomes and issues concerning consumer welfare is also discussed.

BAMM 10: Retail Management
Prerequisite: BAMM 1 to BAMM 5
Credits: 3 units
This course provides the student with a comprehensive view of retailing and an application of marketing concepts in a practical retail managerial environment. We will analyze current multi-channel retail strategies among bricks-and-mortar and web-based firms. Retailing is changing today, and the successful business will know how to identify, adapt, and plan with the changes, without moving away from its core competencies. We will consider: the development of a retail format and its strategy, the analysis of a target market, demographic analysis related to site selection, retail personnel issues, and category management. Buying, financial analysis, and pricing will also be investigated.

BAMM 11: Marketing Research
Prerequisite: BAMM 1 to BAMM 5
Credits: 3 units
This course that deals with the study of the planning, collection and analysis of data relevant to marketing decision making and communicating the results of this analysis to management. It further deals with the function which the consumer, customer and public to the marketer through information that is used to identify and define marketing opportunities and problems; generate, refine and evaluate marketing actions; monitor marketing performance and improve understanding of marketing as a process.

BAMM 12: Marketing Management
Prerequisite: BAMM 6 to BAMM 11
Credits: 3 units
This course aims to provide students with a thorough understanding of the role of marketing management in the society, the economy and the firm. It deals with the marketing strategies of management. Case analyzes are used to encourage creative thinking, decisionmaking and policy formulation among students.

BAMM 13: Practicum I (On-the-Job Training)
Prerequisite: BAMM 6 to BAMM 11
Credits: 5 units
A course of study designed especially for the supervised practical application of previously studied theory in a group setting. Done under the supervision of a faculty sponsor and coordinated with a business organization.

BAMM 14: Special Topics in Marketing Management
Prerequisite: BAMM 6 to BAMM 11
Credits: 3 units
Discussion and evaluation of significant trends and updates in the field of marketing management.

BAMM 15: Advertising
Prerequisite: BAMM 6 to BAMM 11
Credits: 3 units
This course aims to provide thorough understanding about Advertising and the Real world. It will help student analyze marketing/advertising opportunities and will be able to know the process in creating and advertising plans. This course discusses details about advertising foundation and environment, advertising media, and creating advertising. This will introduce student to the richness and variety of the advertising world.

BAMM 16: Practicum II (On-the-Job Training)
Prerequisite: BAMM 13
Credits: 10 units
Interns are required to complete 500 hours of internship experience in conjunction with the designated internship coordinator. The internship experience will emphasize supervisory responsibilities whenever possible. This experience will be formulated by the faculty, the designated coordinator, the student, and an industry professional, a cooperative effort that helps to ensure the student’s success. The internship will be augmented by written and oral reports, industry performance evaluations, and faculty oversight.

BAMM 17: Project I (Feasibility Study)
Prerequisite: BAMM 12 to BAMM 15
Credits: 5 units
This unit involves the preparation of a feasibility study on developing a business enterprise – sole proprietorship, partnership or corporation.

Ethics: Business Ethics and Corporate Social Responsibility
Prerequisite: Introduction to Philosophy with Logic & Critical Thinking
Credits: 3 units
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. The course also provides an opportunity for students to reflect on and critically examine the values and assumptions brought to business decisions, both by themselves and by others.

BAFM 1: Business & Professional Communication
Prerequisite: Basic Business Core Subjects
Credits: 3 units
This unit includes the principles and roles of business communication and the need for communication skills in global market. Emphasis on written communications such as standard and persuasive business letters memorandum, informational as well as analytic reports. Studies effective proposals, resumes, and other employment-related documents. Develop professional planning, organizing, and outlining skills as well as editing proficiency.

BAFM 2: Financial Management
Prerequisite: Basic Business Core Subjects
Credits: 3 units
Introduction to financial management and finance; Cash flows and financial analysis; The make up of interest rates, risk and the time value of money in financial calculations: The techniques of valuing bonds and stocks and the risks associated with valuations; Capital budgeting techniques, cash flows estimation and risks in capital budgeting; The components of capital, the cost of capital and leverage; Managing working and capital, cash and financing; Corporate financial planning, corporate restructuring and international finance.

BAFM 3: Financial Analysis and Reporting
Prerequisite: Basic Business Core Subjects
Credits: 3 units
This course deals with solving common financial problems. The primary focus is on equity (share) valuation, with some attention given to credit analysis and the valuation of debt. The methods of fundamental analysis will be examined in detail and applied in cases and projects involving listed companies. Topics include models of shareholder value and a comparison of accounting and discounted cash flow approaches to valuation, methods of financial statement analysis, testing the quality of financial reports, designing value-added metrics, forecasting earnings and cash flows, pro-forma analysis for strategy and planning, and the determination of price/earnings and market-to-book ratios.

BAFM 4: Banking and Financial Institutions
Prerequisite: Basic Business Core Subjects
Credits: 3 units
Courses in this area are designed to develop an understanding of financial institutions and financial markets and their relationship to public policies and management policies. Included are studies of market structure, profit strategies, relationship of commercial banks and other financial institutions, problems of asset and liability management, and theory of interest and asset prices.

BAFM 5: Monetary Policy and Central Banking
Prerequisite: Basic Business Core Subjects
Credits: 3 units
Part 1: Introduction and Overview – Barter, payments and a money economy; Money,inflation, interest rates and output; Intermediation and the financial system; Financial instruments, markets and institutions; Interest Rates and term structure
• Financial services industry; Origins of banks; Why is the financial industry special; Banking and financial regulation; Risks in financial intermediation.
• Money creation and central banking; Multiple deposit creation; Demand and supply for money and reserves; Deposit creation by banks and the role of a central bank; Instruments of monetary policy
• Operation of the monetary board Policies
Part 2: Central Banking
Central Banking Chapters; Crosses, Models, and Curves; Monetary Theories; Policies, Ideas and Results

BAFM 6: Human Behavior in Organizations
Prerequisite: BAFM 1 – BAFM 5
Credits: 3 units
This course studies the various types of organizational structures, both formal and informal, with special emphasis on the behavior of people within those structures. Topics include organizational communication, worker motivation, leadership, employee attitudes, team dynamics, organizational change & cultural perspectives in the workplace.

BAFM 7: Strategic Financial Management
Prerequisite: BAFM 1 – BAFM 5
Credits: 3 units
The course enables the student to have an integrated view of the management of a financial institution. Topics include corporate environmental scanning, situation audit, objective setting, strategy and tactics formulation, financial planning and control in the context of a periodic planning cycle. Case studies of planning in financial institutions will be extensively used. The profit/cost center performance via the transfer pool pricing management information requirements as well as designing the database management system will also be discussed.

BAFM 8: Entrepreneurial Management
Prerequisite: BAFM 1 to BAFM 5
Credits: 3 units
The course aims to teach the approach of entrepreneurs used in identifying opportunity and creating new ventures; the analytical skills that are needed to practice this approach; and the background knowledge and managerial skills that are necessary for dealing with the recurring issues involved in starting, growing, and harnessing the value of new ventures.

BAFM 9: Investment and Portfolio Management
Prerequisite: BAFM 1 to BAFM 5
Credits: 3 units
A study of fundamental theories of optimal portfolio selection, investment evaluation, securities valuation, industry and company analysis in relation to stock market operations, management of fixed income investments, international portfolio diversification.

BAFM 10: Credit and Collection
Prerequisite: BAFM 1 to BAFM 5
Credits: 3 units
This course covers techniques of establishing the credit, obtaining and checking information, servicing the loan, billing and collecting the amount due. Each of a bank’s installment credit operation is carefully scrutinized. After successfully completing this course the student should have a working knowledge of: Collection policies and procedure; Principles of credit evaluation; Open-end credit; Direct lending; Leasing of consumer goods; Indirect lending; Legal aspects of instalment credit; Organizing and managing an installment loan department.

BAFM 11: Capital Markets
Prerequisite: BAFM 1 to BAFM 5
Credits: 3 units
This course focuses on Capital Market Theory, its efficiency and implications. It establishes its coherence with the rest of the financial institutions within the financial environment. The course also deals with the relationship of the financial market with the government and how the latter stands a powerful influential tool. The course likewise attempts to develop the analytical ability of the students through various financial case presentations.

BAFM 12: Global Finance with E-Banking
Prerequisite: BAFM 6 to BAFM 11
Credits: 3 units
Review of basic corporate finance terms, issues in internationals trade and multinationals; Macro determinants of exchange rates; Foreign exchange markets; Futures and options, parity conditions and more on hedging; Measuring accounting exposure; Managing accounting exposure; International Financing; Capital Budgeting and the Cost of Capital; Transfer pricing and asset management

BAFM 13: Practicum I (On-the-Job Training)
Prerequisite: BAFM 6 to BAFM 11
Credits: 8 units
A course of study designed especially for the supervised practical application of previously studied theory in a group setting. Done under the supervision of a faculty sponsor and coordinated with a business organization.

BAFM 14: Financial Controllership
Prerequisite: BAFM 6 to BAFM 11
Credits: 3 units
A course in the controllership function in a business organization with focus on financial institutions (banks, investment houses, finance companies, stock brokerages, and insurance companies). It covers the management of data and information, the systems of control through operating and capital budgets, tax administration, protecting of assets, and general internal control systems and procedures.

BAFM 15: Public Finance
Prerequisite: BAFM 6 to BAFM 11
Credits: 3 units
Examines issues central to majority of the most pressing issues in public affairs: market outcomes, government expenditure programs, and taxation; Examines the major strengths and weakness of the market and explore why government involvement is necessary, Examines the models welfare economics use to describe optimal patterns of government expenditure and taxation, Use the models to analyze real-world problems and programs, And use of both efficiency and equity criteria to evaluate many policies and policy proposals.

BAFM 16: Practicum II (On-the-Job Training)
Prerequisite: BAFM 13
Credits: 10 units
Interns are required to complete 500 hours of internship experience in conjunction with the designated internship coordinator. The internship experience will emphasize supervisory responsibilities whenever possible. This experience will be formulated by the faculty, the designated coordinator, the student, and an industry professional, a cooperative effort that helps to ensure the student’s success. The internship will be augmented by written and oral reports, industry performance evaluations, and faculty oversight.

BAFM 17: Project I (Feasibility Study)
Prerequisite: BAFM 12 to BAFM 14
Credits: 5 units
This unit involves the preparation of a feasibility study on developing a business enterprise – sole proprietorship, partnership or corporation.

Ethics: Business Ethics and Corporate Social Responsibility
Prerequisite: Introduction to Philosophy with Logic & Critical Thinking
Credits: 3 units
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. The course also provides an opportunity for students to reflect on and critically examine the values and assumptions brought to business decisions, both by themselves and by others.

Engl. 1: Study and Thinking Skills
This course aims at developing habits of thinking, listening, reading and writing skills. Emphasis is laid on mastering of basic grammatical structure in English.

Engl. 2: Writing in the Discipline
This course aims to reinforce and broaden the students’ listening, speaking, reading and writing skills. It deals with the forms of oral communication, building word power, sentences construction, paragraph composition writing and preparing a term paper.

Engl. 3: Speech and Oral Communication
This course provides for the improvement of skills needed in oral interchange between people. It includes a study of the mechanics of oral communication and public speaking, the principles underlying the performance of each form and great deal of opportunity for intensive practice.

Engl. 4: Literature I
The literature of the Philippines should focus on the literatures of the regions of the Philippines, whether in native or foreign languages from the beginning of Philippine history to the present. Care should be taken to ensure adequate attention to literary texts and authors outside the National capital Region.

Engl. 5: Literature II
The continued study of literary forms or genres, exemplified this time by selected literary texts form various countries, written during different historical periods.

FILIPINOFil. 1: Komunikasyon sa Akademikong Filipino
Ang Filipino 1 ay isang metalinggwistik na pag-aaral sa gamit ng akademikong Filipino sa iba’t ibang sitwasyon at larangan. Sa paraang interdisiplinaryo at interaktivo, inaasahang mauunawaan at malilinang sa mga studyante ang mga kailangang kaalaman at kasanayan sa paggamit ng Filipino sa lalong mataas na edukasyon.

Fil. 2: Pagbasa at Pagsulat tungo sa Pananaliksik
Nagbibigay ng fokus ang kusong ito sa pagbasa at pagsulat bilang instrumento sa pagkatuto. Pag- aaralan dito ang mga estratehiya sa kritikal na pagbasa ng iba’t ibang genre ng mga tekstong nakasulat. Idedebelop din ang mga kasanayan sa pag-unawa lalo na ang kasanayan sa pagsulat ng iba’ ibang akademiko. Magiging batayanng paksa ang ukol sa Humanidades, Agham Panlipunan at Agham Teknolohiya.

Math 2a: College Algebra
Mathematics is a set of procedure of thinking. College Algebra deals on signed numbers, definitions, theorems, and methods of elementary algebra. It aims primarily to strengthen and maintain previously learned skill foundation laid in the high school years  and enabling the students to be better prepared for more high standard kind of algebra.

Math 3a: Business Statistics
Analyzes both qualitative and quantitative data for the purpose of solving business related problems. Topics include measures of central tendency, dispersion, and skewness, probability distributions, sampling distributions, estimation, hypotheses testing, and regression and correction.

Math 4a: Mathematics of Investment
This course provides a comprehensive study of the basic concepts of investment mathematics, which includes interest earnings, annuities, amortization and sinking funds and bonds.

Nat. Sci. 1: Introduction to Physical Science
An introductory course designed to allow students to explore the basic concepts of physical science. Students will be introduced to the history and nature of science. The course includes an introduction to the fundamental concepts of physics, chemistry, and earth science with environmental management. Students will be encouraged to explore the relationship between science and everyday life.

Nat. Sci. 2: Introduction to Biological Science
This course deals with the structural and physiological principles of the plants and animal cells. The different organs and systems found in the plants and animals will be covered. The introduction to chemistry will be incorporated in the different topics.

Econ. 1: Introduction to Microeconomic Theory and Policy w/ Land Reform and Taxation
This course deals with the study of the behavior of individual economic units It studies how industries and market operate and evolve, why they differ from one another, and how they are affected by government policies and global economic conditions. It specifically deals with the concepts of supply and demand in the market, consumer behavior, production and cost, and competition. It also presents a study on the basic principles of economics. The latter part of the course will be focused on Taxation, Land Reform and Comprehensive Agrarian reform.

Econ. 2: Macroeconomics
This course deals with the study of the economy in the aggregate. It examines how economic agents as a whole respond to changes in the economic environment. It also studies how their actions feedback on the economy. It specifically deals with the study of Gross Domestic Product (GDP), GDP growth rate, Gross National Product, Inflation Rates, Unemployment rates, Aggregate supply and demand, Fiscal Policies and Money Supply determination.

Hist. 3b: Philippine History
This course deals with the history and government of the Philippines that serves as the guiding charter of the present Philippine government as well as the concerned individuals embodied in it. It reveals not only the kind of leadership, the political experience, the socio-moral values and the cultural heritage that we have, but also the aspirations and details of our country. The details on the history of our country can be shown ancient to present.

Hum. 1: Introduction to Music and Art Appreciation
This course highlights the visual arts, music and dance, literature drama and the film as special friend of the humanities. It also present to the students the importance of the human being, his thoughts, and feelings, and how he express those feelings and emotions through the manifestation of the arts. It also makes the students aware of the importance of arts and its vital role to ones life. Hence, this course aims to enable students and teachers to plan creative activities and to projects individual lifestyle.

Philo 1: Introduction to Philosophy and Logic
This course is designed to introduce students to the basic concepts of logic, and the applications used. It discusses the nature, functions and applications of reasoning, the uses of daily language.

Pol. Sci. 1d: Politics and Governance w/ Philippine Constitution
This course deals with the systematic and comprehensive study of the government, state and the constitution of the Philippines. Primarily it is concerned with how the government operates and its functions to the growth and development of not only the government but also the society in general. A systematic comprehensive careful study of the course makes one aware of the definition and limitation of the power vested in the government and the rights of the people with in the state. Furthermore, it enhances nationalistic feeling and cooperation of the people. Knowing the different principles that govern each public affairs and relations help the students realize and feel that they need to take stand in the development of Philippine Society.

Psycho. 1: General Psychology w/ DE and AIDS Education
It is a three unit course which deals with the study human behavior. It is particularly focused on the what, why and how of human behavior. Drug Education and prevention has been incorporated in the subject matter. Practical applications of the different learning experiences conducted with the students.

Socio. 1a: Society and Culture w/ FP
This course deals with the Philippine Value System and motivations that help explain people’s characteristics, traits and behavior. It includes the family, its role, forms structure and Family Planning methods to help students understand how Sociology shapes the society of the future.

Rizal: Life, Works and Writings of Rizal
The course deals with the life, works and writings of Dr. Jose Protacio Mercado Rizal. It aims to present to the students the different attribute that made him acclaimed, “ Great Malayan”. It presents the richness of Rizal’s thought and teaching which are his living legacies to the human race. The course further aims to let the students see themselves in Rizal’s life they may realize the essence of their being a Filipino and that their national consciousness be awakened and help the Philippine attain greater heights. It is within the aim of this course that these young citizens develop in them a perspective and horizons patterned with that of Rizal that is worth emulating.

Comp. 1: Basic Computer
The course deals with the fundamental concepts of computer. It consists of the introduction to data processing, history of computers and facts about computer developments. It will also cover partly some concepts on word processing and introduces the Turbo Basic language

PE 1: Physical Fitness
This course includes instruction and practice of alignment positions, facing, posture and gymnastic free hand and other physical fitness exercise and skills.

PE 2: Rhythmic Activities
It includes steps, movements and music related to dance particularly social dances, foreign dances and also the Philippine Folk Dances. These social dances when learned by the students foster camaraderie and sociability among the different members of the society. Learning the foreign folk dances also teach the culture of their foreign brothers. On the other hand, students learning the Philippine folk dances develop patriotism and it also preserves the culture of the early Filipinos. These dances aim to keep individual’s suppleness and develop coordination, flexibility and to keep the body graceful.

PE 3: Individual and Dual Sports
Practice in fundamental skills and study rules in Badminton, Table Tennis and other Individual and Dual Sports.

PE 4: Team Sports
This course deals on team sports or events competed or contested among groups or teams.

NSTP 1: National Service Training Program
The Civic Welfare Training Service (CWTS) is one of the three components of the National Service Training Program (NSTP). NSTP is a program aimed at enhancing civic consciousness and defense preparedness in the youth. It is attained by developing the ethics of service and patriotism specifically designed to enhance the youth’s active contribution to the general welfare. CWTS 1 is designed to train, encourage and help students to plan, implement and evaluate community projects and activities. This will contribute to the general welfare and betterment of the life of community members that will lead to community development. It is intended for improving health, education, safety, livelihood, environment, entrepreneurship, arts, recreation, morals of the citizenry and other social welfare services.

NSTP 2: National Service Training Program
The Civic Welfare Training Service (CWTS) is one of the three components of the National Service Training Program (NSTP). NSTP is a program aimed at enhancing civic consciousness and defense preparedness in the youth. It is attained by developing the ethics of service and patriotism specifically designed to enhance the youth’s active contribution to the general welfare. CWTS 2 is a continuation of CWTS 1 designed to train, encourage and help students to organize, plan, implement and evaluate community projects and activities. This will contribute to the general welfare and betterment of the life of community members that will lead to community development. It is intended for improving health, education, safety, livelihood, environment, entrepreneurship, arts, recreation, morals of the citizenry and other social welfare services.

Bible 1: Christian Foundation
This course introduces a brief study of the Old Testament books, the power of the Bible writing as applied in one’s life, the social behavior of man or influences of a group or individual, which affects his personality, leadership, group participation, attitudes and prejudices. It is an analysis of religion as an important institution of society with the emphasis of the life, person and ministry of the Lord Jesus Christ.

Bible 2: Christian Life and Ethics
This course is a general approach of the study of social religious process in the dynamics of the social system with emphasis of the basic guidelines in social and religious living in a social organization based on scriptural principles. It also introduces the basic knowledge of love, selection and marriage preparation components of marital adjustments, parenting and marital problems.

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