Araullo University
BACHELOR OF SCIENCE IN ACCOUNTANCY
First Semester
Course
Subject Title
Code
GEN 002 Understanding the Self
ART 002 Art Appreciation
GEN 003 Science, Technology and Society
HIS 007 Life and Works of Rizal
Fundamentals of Financial Accounting and
ACC 102
Reporting
PED 025 Movement Enhancement
NST 002 National Service Training Program 1
Amended Effective SY 2018-2019
Based on CMO No. 27 Series of 2017
FIRST YEAR
Second Semester
Units
Units
PreCourse
Subject Title
Code
Lec Lab Total requisite
Lec Lab Total
GEN 004 Readings in Philippine History
3
0
3
None
3
0
3
GEN 001 Purposive Communication
3
0
3
None
3
0
3
MAT 152 Mathematics in the Modern World
3
0
3
None
3
0
3
GEN 005 The Contemporary World
3
0
3
None
3
0
3
Conceptual Framework and Accounting
6
0
6
None
ACC 103
3
0
3
Standards
2
0
2
BAM 026 Law on Obligations and Contracts
None
3
0
3
BAM 040 Managerial Economics
3
0
3
None
3
0
3
2
0
2
PED 026 Fitness Exercises
NST 003
Total 23
0
National Service Training Program 2
23
3
0
3
Total 26
0
26
Prerequisite
None
None
None
None
ACC 102
None
None
None
None
SECOND YEAR
First Semester
Course
Code
Units
Lec Lab Total
Subject Title
Prerequisite
Second Semester
Course
Code
Units
Lec Lab Total
Subject Title
GEN 006 Ethics
3
0
3
None
PHI 002
BAM 006 Business Communication
3
0
3
None
BAM 199 Operations Management and TQM
Logic
GEN 009 Entrepreneurial Mind
3
0
3
None
BAM 242
BAM 241 Business Laws and Regulations
3
0
3
BAM 026
ACC 106 Intermediate Accounting 1
3
0
3
ACC 103
ACC 107 Intermediate Accounting 2
3
0
3
FIN 081 Financial Management for Accountancy
3
0
SSP 005 Student Success Program 1
Physical Activities Towards Health and
PED 027
Fitness I
1
Prerequisite
3
0
3
None
3
0
3
BAM 040
3
0
3
BAM 026
BAM 031 Income Taxation
3
0
3
ACC 103
ACC 108
Intermediate Accounting 3
3
0
3
ACC 103
ACC 103
ACC 109
Intermediate Accounting 4
3
0
3
ACC 103
3
ACC 102
FIN 072
Financial Markets
3
0
3
FIN 081
0
1
None
SSP 006
0
1
SSP 005
2
0
2
None
PED 028
0
2
None
Total 24
0
24
Student Success Program 2
1
Physical Activities Towards Health and
2
Fitness II
Total 24
0
24
Regulatory Framework and Legal
Issues in Business
THIRD YEAR
First Semester
Course
Code
Units
Lec Lab Total
Subject Title
Prerequisite
Second Semester
Course
Code
Units
Lec Lab Total
Subject Title
Auditing and Assurance: Concepts and
Applications 1
ACC 139 Auditing and Assurance Principles
3
0
3
ACC 109
ACC 140
ECO 007 Economic Development
Information Technology Application Tools
ACC 123
in Business
3
0
3
BAM 040
3
0
3
BAM 119
BAM 201 International Business and Trade
Auditing and Assurance: Concepts and
ACC 141
Applications 2
3
0
3
ACC 109
ACC 110 Accounting for Special Transactions Part 1
3
0
3
ACC 109
ACC 113 Accounting for Business Combinations
ACC 122 Cost Accounting and Control
3
3
0
0
3
3
ACC 109
ACC 109
Auditing and Assurance: Specialized
Industries
Accounting for Special Transactions
ACC 142
Part 2
ACC 115 Management Science
BAM 208 Business Taxation
FIN 073 Strategic Cost Management
3
0
3
ACC 109
SSP 007 Student Success Program 3
1
0
1
SSP 006
Total 25
0
25
ACC 112
Governance, Business Ethics, Risk
Management, and Internal Control
Prerequisite
3
0
3
ACC 139
3
0
3
BAM 040
3
0
3
ACC 139
3
0
3
ACC 139
3
0
3
ACC 109
3
3
0
0
3
3
ACC 122
BAM 031
ACC 100 Accounting Information System
2
1
3
ACC 109
SSP 008
1
0
1
SSP 007
Total 24
1
25
ACC 114
Student Success Program 4
FOURTH YEAR
Summer
Units
Course
Code
Subject Title
Lec Lab Total
ACC 119 Accounting Internship - 400 hours
Total
6
0
6
6
0
6
Prerequisite
60% of
units
First Semester
Course
Code
BAM 213
Second Semester
Units
Subject Title
Lec Lab Total
Law on Negotiable Instruments and Other
Banking Laws
BAM 200 Strategic Management
Statistical Analysis with Software
Application
ACC 116 Accounting Research Methods
Accounting for Government and Non-Profit
ACC 111
Organizations
ACC 143 Preferential Taxation and Tax Remedies
ACC 117
Prerequisite
Course
Code
ACC 177
3
0
3
BAM 208
3
0
3
BAM 199
3
0
3
MAT 152
3
0
3
MAT 152
3
0
3
ACC 109
3
0
3
BAM 026
ACC 118 Strategic Business Analysis
Audit in a Computer Information System
ACC 120
Environment
3
0
3
FIN 073
3
0
3
ACC 139
SSP 009 Student Success Program 5
1
0
1
SSP 008
Total 25
0
25
Units
Subject Title
Lec Lab
Updates in Accounting and Auditing
Developments
Updates in Tax and Business
ACC 178
Regulations
ACC 121
Accountancy Research
Total
6
0
6
6
0
6
3
0
3
Total 15
0
15
Prerequisite
All Board
Subjects
All Board
Subjects
ACC 116