VISION

BSA PROGRAM
An institution of higher learning, developing globally-
competitive and value-laden professionals and leaders
instrumental to community development and nation-building.

MISSION

As an institution of higher learning, committed to equip

individuals with knowledge, skills and values that will enable
them to achieve their professional goals and provide
leadership and service for national development.

CORE VALUES

POLICY MANUAL
God-centeredness
Excellence
Nationalism Bachelor of Science in Accountancy
Environment-Friendliness 2018 Edition
Responsibility
Orderliness
Unity
Service to Others

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 PREFACE
We, the Faculty of the College of Business Administration
and Accountancy (CBAA), support a regularized system for
monitoring academic and professional (e.g., affective, ethical, social)
aspects of individual student performance. Although professional
aspects are not separate from such academic indicators as grade
averages, the latter are monitored by a unified system that is
designed to ensure that exceptionally strong or weak performance
will be observed and will receive timely recognition and attention.
We wish to be at least equally assured that professional aspects of
student performance are receiving timely recognition and attention.
We propose to implement a process that tends the student
to: (a) Use knowledge and technical proficiency in the areas of
financial accounting and reporting, cost accounting and
management, accounting and control, taxation and accounting
information systems, (b) Conduct accountancy research through
independent studies of relevant literature and appropriate use of
accounting theory and methodologies, (c) Employ technology as a
business tool in financial and non-financial aspects, generating
reports and making decisions, (d) Apply knowledge and skills that will
successfully respond to various types of assessments, to better
corporate social responsibility, and ethical practice in performing
functions as an accountant.

The College of Business Administration and Accountancy program

manual has several purposes: a.) to inform university and students
the degree educational objectives and program outcomes officiated CBAA
by the CBAA Department; b.) to establish standard procedures in
the implementation of department’s rules and policies relative to
student admission, evaluation, grading, retention, continuance in
the program, graduation requirements and related matters; c.) to
ensure students are well-informed in terms of administrative and
academic components the rules, responsibilities, and procedures in
the admission, retention and continuance of student records
information; and d.) To serve as a ready reference in the succeeding
years of the program to achieve uniformity in the implementation of
policies, standards and guidelines.

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 TABLE OF CONTENTS
Preface
Overview of the institution
General school information
CBAA Organizational chart
CBAA Mission & Vision
Degree educational objectives
Degree student outcomes
Program overview
Policies and Operating procedures
Curriculum standard
Admission requirements
Retention policy
Appendix A
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I. GENERAL SCHOOL INFORMATION
2 Pamantasan ng Cabuyao was inaugurated on July 31, 2003,
the birthday of its founding mayor, and it was personally
I inaugurated by the former President Gloria Macapagal Arroyo on
June 19, 2003 on the occasion of the 107th birthday of Dr. Jose Rizal.
Today, under the new leadership of Hon. Mel Gecolea (the
incumbent mayor) and the able assistance of Sonny Aguillo,
education reforms have been introduced, new and better systems
II have been put in place, and old practices have been put into
comprehensive and compact written policies and procedures.
III
The Pamantasan ng Cabuyao graduates have the ability of:
IV
 Professional Competence
V
 Communication Skills
 Analytical and Problem-Solving Skills
 Lifelong Learning Skills
 Interpersonal Skills
 Productivity
 Social and Ethical Responsibility
 CBAA ORGANIZATIONAL CHART CBAA MISSION

President: Dr. Isabel F. Inlayo
Executive Vice-President: Dr. Albert Madrigal
Vice-President for Academic Affairs: Dr. Marilou R. Tayao
The college is committed to produce globally competitive business
professionals who are cognizant of their critical role in the
development of the community and nation-building

Department Head – CBAA: Remedios J. Bucal, MBA

CBAA VISION

BS- ACCOUNTANCY PROFESSORS: To be renowned business school in the CALABARZON

Prof. Wernan Peralta, CPA, MBA

Prof. Noel Hungria, CPA, MBA

Prof. Filipina Manuel, CPA

Prof. Lourdes Deocariza, CPA

Prof. Baterina Elvira, CPA, MBA, Ph.D

Prof. Jeffrey Salazar, CPA, MBA

Prof. Eloisa Rivera, CPA

Prof. Cristina Malaborbor, CPA

Atty. Andrew Panopio

Atty. Noel Villanueva

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II. DEGREE EDUCATIONAL OBJECTIVES
In our quest to be one of the local university with
excellence in accountancy education, we will continuously develop a
nd transform students into becoming a pertinent accounting and
business professionals who can contribute changes in building
strong business organization.
To achieve this, we are guided by the core values of God-
centeredness, Excellence, Nationalism, Environment Friendly,
Responsible, Orderliness, Unity, and Service to others,
committed to: assume supervisory and/or managerial
responsibilities within the organization, pursue graduate studies in
business, accounting, and management, and to be able to manage
a business.
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III. DEGREE STUDENT OUTCOMES
 A universal and strategic perception of using knowledge
and technical expertise in the areas of financial accounting
and reporting, cost accounting and management,
accounting and control, taxation and accounting
information systems.
 Conduct accountancy research through independent studies
of relevant literature and appropriate use of accounting
theory, and methodologies.
 Engage technology as a business tool in the field of financial
and non-financial information, generating reports, and
making decisions.
 Apply appropriate knowledge and skills that will successfully
respond to various types of assessments (including
professional license and certification).
 Confidently maintain a commitment to good corporate
citizenship, social responsibility and ethical practice in
performing functions as an accountant.
 PROGRAM OVERVIEW

CHED Memorandum Order No. 27, Series of 2017, Article IV

Section 5, the degree program shall be called Bachelor of Science in
Accountancy (BSA). This is the program that provides general
accounting education to students wanting to pursue a professional
career in Accountancy in general and in Public Accounting in
particular.

Further, this is the program that complies with the latest

competency framework for professional accountants issued by the
International Federation of Accountants (IFAC) through their
International Education Standards. Thus, this qualifies the graduate
of this program to take assessments leading to certification in
Accountancy given by the Professional Regulatory Commission –
Board of Accountancy (PRC-BOA) and other global professional
Accountancy organizations (Section 5.2).
CURRICULUM STANDARD
CHED has also made a curriculum description (Article V,
Section 8). The BS Accountancy Program should be composed of a Section 13, CHED has made a curriculum standard for the
minimum of 173 units, including required General Education universities and colleges.
Curriculum, and covers all major areas required by the profession
such as Accounting, finance and related knowledge, organic and 13.1. The standards are intended to be flexible rather than
Business Knowledge; and Information Technology, knowledge and restrictive.
competencies.
13.3. Curriculum Development is a dynamic continuing process.
The 173 units are broken down into the following components:

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13.6. The qualitative rather than quantitative factors of education
should be emphasized.
13.8. The curricular requirement for BSA should follow the minimum
number of units prescribed.
13.9. The Institution is free to enhance and to follow different
patterns and modalities based on the needs of its students.
13.13 Access to computers and multimedia materials as well as the
internet should be provided to both faculty and students.
ADMISSION REQUIREMENTS
The following policies for admission and retention shall be
effective School Year 2018-19 and apply to all incoming freshmen
and transferees entering the school in that school year.
For incoming first year,
- All shall be subject to the University’s admission
requirements as required the university, and administered
by the College of Business Administration and Accountancy.
- All should have at least an 85% rate in the University’s
entrance examination.
For tranferees,
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For returnees,
Bachelor of Science in Accountancy as we know is a board course,
and to be able to sustain the University’s overall ranking, name, and
eligibility, the College of Business Administration and Accountancy
implement an intervention program- The Qualifying Examination.
- The qualifying examination is to be administered by the
College’s Dean.
- And scheduled every academic year end, from 2nd year to
3rd year, from 3rd year to 4th year, and from 4th year to 5th
year, and the result of the qualifying examination is not
subject to appeal.
- The nature, coverage, format, type and qualifying standards
for the qualifying examination are reviewed regularly,
and may vary accordingly. Specific topic for the examination
is not announced, but surely the coverage is up to what they
had just taken for the last year, it is for the early preparation
training for the board examination proper however, still
appropriate rules will be announced at least one week
before the Qualifying examination.
RETENTION POLICY
To be eligible for admission to higher level in the BSA program, BSA
students:
 - Grade requirement/ minimum final grade for all accounting
related subjects is as much as possible should be 2.00 (80%).
As for minor subjects or non-accounting related course, the
minimum grade is 2.50 (74%). But the minimum General
Weighted Average should be 2.00 (80%), for the qualifying
examination procedure per se.
- Should have taken the Basic Accounting and Fundamentals
of Accounting Part 1 & 2, and that the weighted average for
both the subject should not be less than 80 (2.00), for them
to take the year-end qualifying examination for second year
level.
- Qualifiers is automatically advanced to the next level
following the procedure. Non-qualifiers shall be warned.
- Non-qualification after the second year level qualifying
examination is required to retake the comprehensive
examination, and failure to pass the removal examination
shall be counselled, if he/ she could still continue the
program or be already disqualified.
All the same procedure for the third year level up to their fifth
year. Subjects to be taken and finished for them to take the year-
end qualifying examination is in accordance to their year level.
To continue the BSA program the student must meet all of the
following requirements:
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- He/she must not have accumulated total failure of 12 units
in major subjects such as, accounting, law, and
taxation subject.
- No major subject should have been enrolled in more than
twice; A failed major subject must be pass on the second
attempt.
- Should have passed the qualifying examination at the end of
each academic year covering all major subjects every year
level; Unsuccessful examinees is automatically counselled by
the dean and failure to pass the removal examination may be
advised to shift to another major.
- Students not meeting the grade requirement in above, are in
probation and to be discussed if he/she can take the
qualifying examination.
- All 4thyear BSA students who have complied all course
requirements is to be admitted to 5th year BS Accountancy
- To qualify for graduation with the BSA degree, the student m
ust complete the first semester on-the-job training with
related accounting position and the second semester review
on the accounting review centers. Completion of the required
units to be taken is an absolute requirement for graduation,
and is eligible for graduation with the Bachelor of Science in
Accountancy degree.
APPENDIX A
PLAN OF STUDY
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