Republic of the Philippines

Office of the President

COMMISSION ON HIGHER EDUCATION
REGION X
Cagayan de Oro City COMMISSION ON HIGHER EDUCATION
Telefax: 856-4380; Email: chedro10@ched.gov.ph REGION 10
REI. E A S E

1st Indorsement MAY 14 2020

April 29, 2020
By:

Respectfully returned to Dr. Raymundo P. Reyes, President, Cagayan de Oro

College, Cagayan de Oro City, the herein revised curriculum for the Bachelor of
Science in Management Accounting (BSMA) program, duly noted, for
implementation effective SY 2018-2019.

RAUL C. REZ, JR., REE, Ed.D., CESO '"

Director I

RCAlNTl/lng

Mapu
ICHEDROH~- ~ - @illD -illQlJ:m -(illJ -10 I0 I0 10/21
omc. UN! DtlI: Twe y_ Mcnffl Number Curriculum Management Accounting 1 of 1
ISO 9001:2015
•.. \

Cagayan de Oro College

BACHELOR OF SCIENCE IN MANAGEMENT ACCOUNTING
Effective 2018-2019
Ba~ed on CMO No. 28 Series of 2017

FIRST YEAR
FinS: Semester Second Semester
Units Units
Pre. Course Pre-
"""""
Code
Suoject Title
lee L>b Total requisite Cod~
Subject Title
lee lab Total requi5ite

GENOO4 Readings in Philippine History / 3 0 3 GEN 002 Understanding Self / 3 0 3

MTOO2 Art Appfecidtion ,/ 3 0 3 GEN003 Science, Technology and Sodety / 3 0 3
GEN 001

GEN 005
Purposive CommunicatIon

The Contemporary World

- ,
3

3
0

0
3

3
MAT 152

HIS 007
Mathematics in the Modern

Ufe and Works of Riza!

World

/
/
3

3
0

0
3

3
Conceptual Framework and Accounting

-
ACC 102 Fundamentals of Fir.andal Accounting and Reporting / 6 0 6 ACC 171 ACe 103 3 0 3
Standard~ /
PED02S Movement Enhancement 2 0 2 BAM 026 Law on Obligations and Contracts / 3 0 3
NST 021 National Service Training Program 1 /
3 0 3 BAM 040 Managerial Economics / 3 0 3
/
PED016 Fitness Exercises 2 0 2 PED 025

NST 022 National Service Training Program 2 / 3 0 3 NST 021

Total 23 0 23 Total 26 0 26

SECOND YEAR
First Semester Second Semester
Units Units
Course Pre- Course Prc~
Subject Title Subject Title
Code lce L>b Total requisite Code lce lab Total requisite

GEN 006 Ethics ~ /

GEN 010 Gender and Society ,/ 3
3 0

0
3

3
" ENG 188

PSY 002
Philippine Popular Culture

Human Behavior in Organizations /

3

3
0

0
3

3
Regulatory Framework and legal Issues in
SCXOlO Environmental Science 3 0 3 BAM 242 3 0 3 BAM 026
,/ 10, /
/
BAM 241 Business laws and Regulations 3

-
0 3 BAM 026 BAM 031 Income Taxation
/ 3 0 3 ACC 103

ACC 106 Intermediate Accounting 1 3 0 3 ACC 103 FIN 072 Financial Markets 3 0 3 FIN 081
/
/
ACe 107 Intermediate Accounting 2 3 0 3 ACCI03 ACC 108 Intermediate Accounting 3 / 3 0 3 ACe 103

FIN 081 Finaodat Management / ;..cr.l02

3 0 3 Ace 109 Intermediate Accounting 4 3 0 3 ACC103
WOOS Student Success Program 1 1 0 1 SSP 006 Student Success Program 2 I 0 I SSP 005
Physical Activities Towards Health and
PfD027 Phys~ Activities TUWdrds Heatth and Fitness I 2 0 1 PfD026 PED018 ,., 2 0 2 PED 027
."
Total 24 0 14 Total 24 0 24

THIRD YEAR
First Semester Second Semester
Units Units
Course Pre. Course Pre-
Subject Title Subject Title
Code lee L>b Total requisite Code lee lab Total requisite

ACe 123
. Information Technology Application Tools in Business / 3 0 3 ACC 146 Sustainability and Strategic Audit / 3 0 3

BAM 199 Operations Management and TQM

/
3 0 3 BAM 040 ACC 118 Strategic Business AnalySis ~ 3 0 3 FIN 073

BAM 062

ACC112
Project Management
Governance,
Internal
Business Ethics, Risk Management,
Control
- and
/
3

3
0

0
3

3 ACC 109
ACC 147

ACCl1S
Accounting

Management
Information

Science
System

/
/ 1

3
1

0
3

3 ACC122

Ace 122 Cost Accounting and Control / 3 0 3 ACC 109 BAM 208 Business Taxation / 3 0 3 BAM 031

FIN 073 Strategic Cost Management 3 0 3 ACC 109 ACC 148 Performance Management System 3 0 3
/ /
ACC 113 Accounting for Business Combinations / 3 0 3 ACC 109 ACe 116 Accounting Research Methods / 3 0 3

£C0007 /
Economic Development -L ..Jl_ L .BAM 040 ACC 117 Statistical Analvsis with Sohware APPlication 3 0 3 MAT 1S2

.5.5POO7 Student Success Program 3 1 0 1 SSP 006 SSP 008 Student Success Program 4 1 0 1 SSP 007
., Total 2S 0 lS Total 24 I 2S

• ,','"\1'"
• , ••• ' - k 1
1, _... _, ',_.\
 FOURTH YEAR
First Semester Second Semester
Units Units
Course Pre- Course Pre-
Subject Title Subject Title
Code l.<e l>b Total requisite Code lee lab Total requisite

Accounting fur Governmeht and Non-Profit All Board

ACC 111 /' 3 0 3 ACe 109 ACC 152 Management Accounting Research / 3 0 3
Subiects
On!anizatlons

BAM 201 International Business and Trade /'

3 0 3 BAM D4D ACC 180 Updates in Management Accounting f6
2 .•..... 3 0 3
All Board
Subjects

Management Accounting Internship - 400 8()% of

BAM 200 Strategic Management
/' 3 0 3 BAM 119 ACC 149 6 0 6
Hours /" units

ACC150 Valuation Methods /' 3 0 3

ACC151 Strategic Ta'o(Management /' 3 0 3
ACe 179 Updates in Management Accounting 1 / 3 0 3
SSP 009 Student Success Program 5 1 0 1 SSP 008

Total 19 0 19 Total 12 0 12
.•.Ace 171 is equivalent to Fundamentals of Accountancy, Business and Management 1 and 2 in the Senior High School Accountancy, Business, and Management Strand (Academic Track)

GEC Elective Subjects: The school will choose three (3) from the list below:
sex 010 Environmental Science
GEN 010 Gender and Society

ENG 188 Philippine Popular Culture

The student may choose the fotlwing additional electives:

Ace 179 Updates in Management Accounting 1
ACe 180 Updates in Management Accounting 2

Ace 163 Updates in Managerial/Financial Reporting

HRE 002 Human Resource Management
BAM 243 Innovation and Strategy Formulation
ACC 165 Management Reporting

ACe 166 Enterprise Governance Framework

Aee 167 Operations Auditing
Aee 168 Valuation Concepts and Methods
ACe 169 Principles and Methods of Teaching Accounting
BAM 225 Business Analytics
BAM029 law on Negotiable Instruments
BAM 224 law an Sales and Credit Transactions
ACe 160 Enterprise Resource Planning and Management
ACC157 Data Warehousing and Management
ACC109 Intermediate Accounting Part 4
ACe 143 Preferential Taxation and Tax Remedies

Internship hours are as follows:

Management Accounting Internship - 400 hours

t-',
Approved by:

fVV"
Francis L. larios
Chief Academics Officer
PHINMA Education ,)

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f\'': __:\.'._.
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•

PHINMA Cagayan de Oro College

College of Management and Accountancy
Bachelor of Science in Management Accounting
Curriculum Map

VISION AND MISSION OF PHINMA CAGAYAN DE ORO COLLEGE

Vision
To be the most accessible institute of learning in Northern Mindanao, that provides an education that
makes the lives of our students and their families better.

Mission
To create opportunities for the youth of Northern Mindanao, from all walks of life, to obtain an
education that leads to work and improves their families' standard of living.
To equip/enable all of our students with the general and professional competencies and attitudes that
will allow them to succeed in their professional choices.
To be an active citizen serving the needs of Northern Mindanao by producing leaders equipped with
the appropriate technical and managerial skills and right values, who fuel development and who are
committed to serving society.

VISION, MISSION AND GOALS OF THE COLLEGE OF MANAGEMENT AND ACCOUNTANCY

Vision
To be the leading business education provider in Northern Mindanao.

Mission
The College of Management and Accountancy (CMA) of PHINMA Cagayan de Oro College (PHINMA
COC) recognizes the need to provide the students of Northern Mindanao an accessible quality business
education. CMA is committed to mold business students to become professionally competent in their
field of specialization equipped with the right attitude, managerial skills, and commitment in serving the
needs of the society.

Goal
The College of Management and Accountancy is committed to deliver quality business education that
would produce graduates who are globally competitive with emphasis in English Proficiency and
Information Technology.

STUDENT OUTCOMES
1. Can naturally communicate well in English both in oral and written.
2. Demonstrate professional and ethical attributes relevant to future profession.
3. Exhibit leadership capabilities in situations being confronted with.
4. Apply an advanced and critical awareness of information technology and its application to
business contexts.
 5. Identify appropriate alternatives and solutions on identified business-related problems based on
logical analysis
6. Demonstrate working knowledge in the areas of financial accounting and reporting, cost
accounting and management, management accounting, auditing, accounting information
systems and accounting research.
7. Demonstrate self-confidence in performing functions as a professional accountant.
8. Apply acquired knowledge and skills to pass professional licensure/certification examinations.
9. Appraise ethical problems/issues in practical business and accounting situations and
recommend appropriate course of action that adheres to the professional code of ethics.

No. Subject Student Outcomes

1 2 3 4 5 6 7 8 9
1 Reading in Philippine History X X X X
2 Art Appreciation X
3 Purposive Communication X X
4 The Contemporary World X X X X
5 Fundamentals of Financial Accounting and Reporting X X X X
6 Movement Enhancement X X
7 National Service Training Program 1 X X X
8 Understanding Self X X X
9 Science, Technoloqy and Society X
10 Mathematics in the Modern World X X
11 Life and Works of Rizal X X
12 Conceptual Framework and Accountinq Standards X X X X
13 Law on Obliqations and Contracts X X X X X
14 Manaaerial Economics X X X X
15 Fitness Exercises X X
16 National Service Training Program 2 X X X
17 Ethics X X X X
18 Gender and Society X X
19 Environmental Science X
20 Business Laws and Regulations X X X X X
21 Intermediate Accounting 1 ._-_._--------------- X
-- -- -- ---
X X
-
X
- -_.-
22 Intermediate Accounting 2 X X X X
23 Financial Management X X X X X X X X
24 Student Success Program 1 X X X X
25 Physical Activities Towards Health and Fitness 1 X X
26 Philippine Popular Culture X X X
27 Human Behavior in Organization X X X
28 Regulatory Framework and Legal Issues in Business X X X X X
29 Income Taxation X X X X
30 Financial Markets X X X X X X X
_R 1!:).termediate Accountin.9l-_. ______ .____ .__ .__ .__ X X -'-
-- -- X _.---
X
--
 32 Intermediate Accountina 4 X X X X
33 Student Success Proaram 2 X X X X
34 Physical Activities Towards Health and Fitness 1 X X
35 Information Technolooy Application Tools in Business X X X
36 Operations Manaaement and TOM X X X X X
37 Project Manaaement X X X X X X X
38 Governance, Business Ethics, Risk Management, and Internal X X X X X X X X
Control
39 Cost Accountino and Control X X X X X X X X
40 Strateaic Cost Manaaement X X X X X X X X
41 Accountina for Business Combinations X X X X X
42 Economic Develooment X X X X X
43 Student Success Proaram 3 X X X X
44 Sustainabilitv and Strateoic Audit X X X X X X
45 Strateaic Business Analvsis X X X X X X X X X
46 Accountina Information System X X X X
47 Manaaement Science X X X .~ X X X X X
--
48 Business Taxation X X X X
49 Performance Manaaement System X X X X X X
50 Accountina Research Methods X X X X X X X
51 Statistical Analvsis with Software Aoolication X X X X
52 Student Success Proaram 4 X X X X
53 Manaaement Accounting Internship (400 hours) X X X X X X X X X
54 Accountina for Government and Non-Profit Oraanization X X X X X
55 International Business and Trade X X X X X X
56 Strategic Management X X X X X X X X _.-
X
__57 Valuation Methods X X X
--
58 Strateaic Tax Manaaernent X X X X
59 Manaaement Accounting Research X X X X X X X
60 Student Success Proaram 5 X X X X
61 Manaaement Accountinq Integrated Review 1 X X X
62 Manaaement AccountinQ InteQrated Review 2 X X X

Prepared by:

April M~.lucap, CPA

Program Head