SULTAN KUDARAT STATE UNIVERSITY

ACCESS Campus, Tacurong City, Sultan Kudarat

REVISED CURRICULUM 2023

BACHELOR OF SCIENCE IN ACCOUNTANCY

Effective A.Y. 2023-2024
Based on CMO 27, s. 2017
Program Outcomes:
A graduate of Bachelor of Science in Accountancy can;
resolve business issues and problems, with a global and strategic perspective using knowledge and technical proficiency in the areas of financial and reporting, cost accounting and
a.
management, accounting and control, taxation, and accounting information systems;
b. formulate sound policies in accounting and business in areas where existing standards are inadequate or silent;
c. conduct Accountancy research through independent studies of relevant literature and appropriate use of accounting theory and methodologies;
d. employ technology as a business tool in capturing financial and non-financial information, generating reports, and making decisions;
e. apply knowledge and skills to respond to various types of assessments (including professional licensure and certifications); and
f. confidently maintain a commitment to good corporate citizenship, social responsibility, and ethical practice in performing functions as an accountant.
FIRST YEAR
1st SEMESTER 2nd SEMESTER
No. of Hours No. of Hours
Course Code Course Title Unit Pre-Req Course Code Course Title Unit Pre-Req
Lec Lab Lec Lab
Purposive Communication/ Malayuning
GEC 001 Komunikasyon
3 0 3 None GEC 004 Understanding the Self/ Pag-unawa sa Sarili 3 0 3 None
Mathematics in the Modern World/ Matematika Readings in Philippine History/ Mga Babasahin
GEC 002 sa Makabagong Daigdig
3 0 3 None GEC 007 hinggil sa Kasaysayan ng Pilipinas 3 0 3 None
The Contemporary World/ Ang Kasalukuyang
GEC 005 Daigdig
3 0 3 None GEE 008 The Entrepreneurial Mind 3 0 3 None
Accounting for Partnership and Corporate
GEE 007 Gender and Society 3 0 3 None IGE 005 Entities
3 0 3 None
Peace and Development with Emphasis Conceptual Framework and Accounting
IGE 001 3 0 3 None AE 003 3 0 3 AE 001
on Cultures of Mindanao Standards

AE 001 Financial Accounting and Reporting 3 0 3 None AE 004 Intermediate Accounting 1 3 0 3 AE 001

AE 002 Economic Development 3 0 3 None AE 005 Managerial Economics 3 0 3 None

Physical Activities Toward Health and Fitness 1: Physical Activities Toward Health and Fitness 2:
PATHFit 1 Movement Competency Training 2 0 2 None PATHFit 2 Exercise-based Fitness Activities 2 0 2 PATHFit 1
Reserve Officers Training Corps 1/Literacy Training Reserve Officers Training Corps 2/Literacy Training
NSTP 1 Service 1/Civic Welfare Training Service 1 3 0 3 None NSTP 2 Service 2/Civic Welfare Training Service 2 3 0 3 NSTP 1
Total 26 0 26 Total 26 0 26
SECOND YEAR
1st SEMESTER 2nd SEMESTER
No. of Hours No. of Hours
Course Code Course Title Unit Pre-Req Course Code Course Title Unit Pre-Req
Lec Lab Lec Lab
Science, Technology and Society/ Agham,
GEC 003 Teknolohiya at Lipunan
3 0 3 None GEC 006 Art Appreciation/ Pagpapahalaga sa Sining 3 0 3 None

GEC 008 Ethics/ Etika 3 0 3 None AE 011 Strategic Cost Management 3 0 3 AE 007
GEE 001 Environmental Science 3 0 3 None AE 012 Auditing and Assurance Principles 3 0 3 None
AE 006 Intermediate Accounting 2 3 0 3 AE 004 AE 013 Intermediate Accounting 3 3 0 3 AE 006
AE 007 Cost Accounting and Control 3 0 3 AE 003, AE 004 AE 014 Business Laws and Regulations 3 0 3 AE 009
AE 008 Financial Markets 3 0 3 None AE 015 International Business and Trade 3 0 3 None
AE 009 Law on Obligations and Contracts 3 0 3 None AE 016 Financial Management 3 0 3 AE 008
AE 010 Management Science 3 0 3 None AE 017 IT Application Tools in Business 3 0 3 None
Physical Activities Toward Health and Fitness 3: Menu of Dance, Physical Activities Toward Health and Fitness 4: Menu of Dance,
PATHFit 3 Sports, Martial Arts, Group Exercise, Outdoor and Adventure 2 0 2 PATHFit 2 PATHFit 4 Sports, Martial Arts, Group Exercise, Outdoor and Adventure 2 0 2 PATHFit 2
Activities Activities

Total 26 0 26 Total 26 0 26
THIRD YEAR
1st SEMESTER 2nd SEMESTER
No. of Hours No. of Hours
Course Code Course Title Unit Pre-Req Course Code Course Title Unit Pre-Req
Lec Lab Lec Lab
BME 002 Strategic Management 3 0 3 AE 011 AE 020 Business Taxation 3 0 3 AE 018
Regulatory Framework and Legal Issues in
AE 018 Income Taxation 3 0 3 AE 011, 013 AE 021 Business
3 0 3 AE 014

AE 019 Statistical Analysis with Software Application 3 0 3 AE 017 AE 022 Accounting Information System 3 0 3 AE 019
Auditing and Assurance: Concepts and Auditing and Assurance: Concepts and
ACCTG 311 Applications 1
3 0 3 AE 012 ACCTG 321 Applications 2
3 0 3 ACCTG 311

ACCTG 312 Strategic Business Analysis 3 0 3 AE 011 ACCTG 322 Accounting for Business Combinations 3 0 3 ACCTG 311
Accounting for Government and Non-Profit
AELEC 311 Human Behavior in Organization (HBO) 3 0 3 None ACCTG 323 Organizations
3 0 3 ACCTG 311

AELEC 312 Valuation Concepts and Methods 3 0 3 AE 011 ACCTG 324 Accounting for Special Transactions 3 0 3 ACCTG 311
AE 018, BME 002,
AELEC 313 Operations Auditing 3 0 3 AE 012 ACCTG RES 300A Accounting Research Methods 3 0 3 ACCTG 311
Total 24 0 24 Total 12 0 12
FOURTH YEAR
1st SEMESTER 2nd SEMESTER
No. of Hours No. of Hours
Course Code Course Title Unit Pre-Req Course Code Course Title Unit Pre-Req
Lec Lab Lec Lab
The Life and Works of Jose Rizal/ Ang Buhay at
GEC 009 Mga Akda ni Rizal 3 0 3 None ACCTG 421 Accounting Internship (400 hours) 6 0 6 "Graduating" Status

BME 001 Operations Management and TQM 3 0 3 None Total 6 0 6

Governance, Business Ethics, Risk
AE 023 Management, and Internal Control
3 0 3 ACCTG 324

ACCTG 411 Auditing and Assurance: Specialized Industries 3 0 3 ACCTG 321 SUMMARY CMO SKSU

ACCTG 412 Auditing in a CIS Environment 3 0 3 ACCTG 321 General Education Courses (GEC) 36 36

ACCTG 324, AE 020,

ALEC 411 Updates in Financial Reporting Standards 3 0 3 AE 021 Institutional General Education (IGE) 6

ACCTG RES 300B Accountancy Research 3 0 3 ACCTG RES 300A Common Business and Management 6 6

Total 21 0 21 Core Accountng Education Courses 81 81

Prepared: Major/Professional Courses 36 36

PATHFit 8 8

POL IAN M. BUGADOR, CPA, MBA, CTT NSTP 6 6

Dean, CBAHM TOTAL 173 179

Approved: Recommending Approval for Notation:

JESUSA D. ORTUOSTE, PhD DANSTONE GUY P. DAYADAY, CPA, MBA

Vice President for Academic Affairs Supervisor I
 SULTAN KUDARAT STATE UNIVERSITY
ACCESS Campus, Tacurong City, Sultan Kudarat
REVISED CURRICULUM 2023

BACHELOR OF SCIENCE IN MANAGEMENT ACCOUNTING

Effective A.Y. 2023-2024
Based on CMO 28, s. 2017
Program Outcomes:
A graduate of Bachelor of Science in Management Accounting can;
resolve business issues and problems, with a global and strategic perspective using their knowledge and technical profeciency in the areas of financial accounting and
a.
reporting, cost accounting and management, management accounting and control, taxation and accounting information systems,;
b. conduct management accounting research through independent studies of relevant literature and appropriate use of accounting theory a
c. employ technology as a business tool in capturing financial and non-financial information, generating reports, and making decisions;
d. apply knowledge and skills to respond to various types of assessments (including professional licensure and certifications); and
e confidently maintain a commitment to good corporate citizenship, social responsibility, and ethical practice in performing functions as an accountant.
FIRST YEAR
1st SEMESTER 2nd SEMESTER
No. of Hours No. of Hours
Course Code Course Title Unit Pre-Req Course Code Course Title Unit Pre-Req
Lec Lab Lec Lab
Purposive Communication/ Understanding the Self/ Pag-unawa
GEC 001 3 0 3 None GEC 004 3 0 3 None
Malayuning Komunikasyon sa Sarili
Readings in Philippine History/ Mga
Mathematics in the Modern World/
GEC 002 3 0 3 None GEC 007 Babasahin hinggil sa Kasaysayan ng 3 0 3 None
Matematika sa Makabagong Daigdig
Pilipinas
The Contemporary World/ Ang
GEC 005 3 0 3 None GEE 008 The Entrepreneurial Mind 3 0 3 None
Kasalukuyang Daigdig
Accounting for Partnership and
GEE 007 Gender and Society 3 0 3 None IGE 005 3 0 3 None
Corporate Entities
Peace and Development with Conceptual Framework and
IGE 001 3 0 3 None AE 003 3 0 3 AE 001
Emphasis on Cultures of Mindanao Accounting Standards

AE 001 Financial Accounting and Reporting 3 0 3 None AE 004 Intermediate Accounting 1 3 0 3 AE 001

AE 002 Economic Development 3 0 3 None AE 005 Managerial Economics 3 0 3 None

Physical Activities Toward Health and Physical Activities Toward Health and
PATHFit 1 Fitness 1: Movement Competency 2 0 2 None PATHFit 2 Fitness 2: Exercise-based Fitness 2 0 2 PATHFit 1
Training Activities
Reserve Officers Training Corps Reserve Officers Training Corps
NSTP 1 1/Literacy Training Service 1/Civic 3 0 3 None NSTP 2 2/Literacy Training Service 2/Civic 3 0 3 NSTP 1
Welfare Training Service 1 Welfare Training Service 2
Total 26 0 26 Units Total 26 0 26 Units
SECOND YEAR
1st SEMESTER 2nd SEMESTER
No. of Hours No. of Hours
Course Code Course Title Unit Pre-Req Course Code Course Title Unit Pre-Req
Lec Lab Lec Lab
Art Appreciation/ Pagpapahalaga sa Science, Technology and Society/
GEC 006 3 0 3 None GEC 003 3 0 3 None
Sining Agham, Teknolohiya at Lipunan
GEC 008 Ethics/ Etika 3 0 3 None AE 011 Strategic Cost Management 3 0 3 AE 007
AE 006 Intermediate Accounting 2 3 0 3 AE 004 AE 022 Accounting Information System 3 0 3 AE 003
AE 003, AE
AE 007 Cost Accounting and Control 3 0 3 AE 013 Intermediate Accounting 3 3 0 3 AE 006
004
AE 008 Financial Markets 3 0 3 None AE 014 Business Laws and Regulations 3 0 3 AE 009
AE 009 Law on Obligations and Contracts 3 0 3 None AE 016 Financial Management 3 0 3 AE 008
AE 010 Management Science 3 0 3 None AE 017 IT Application Tools in Business 3 0 3 None
Physical Activities Toward Health and Physical Activities Toward Health and
Fitness 3: Menu of Dance, Sports, Martial Fitness 4: Menu of Dance, Sports, Martial
PATHFit 3 Arts, Group Exercise, Outdoor and
2 0 2 PATHFit 2 PATHFit 4 Arts, Group Exercise, Outdoor and
2 0 2 PATHFit 2
Adventure Activities Adventure Activities

Total 23 0 23 Units Total 23 0 23 Units

THIRD YEAR
1st SEMESTER 2nd SEMESTER
No. of Hours No. of Hours
Course Code Course Title Unit Pre-Req Course Code Course Title Unit Pre-Req
Lec Lab Lec Lab
BME 002 Strategic Management 3 0 3 AE 011 AE 020 Business Taxation 3 0 3 AE 018
Regulatory Framework and Legal
AE 018 Income Taxation 3 0 3 AE 011, 013 AE 021 3 0 3 AE 014
Issues in Business
Statistical Analysis with Software
AE 019 3 0 3 AE 017 AE 015 International Business and Trade 3 0 3 AE 003
Application
Governance, Business Ethics, Risk
GEE 001 Environmental Science 3 0 3 None AE 023 3 0 3 MA 311
Management, and Internal Control
Accounting for Business
ACCTG 312 Strategic Business Analysis 3 0 3 AE 011 ACCTG 322 3 0 3 ACCTG 311
Combinations

Human Behavior in Organization Accounting for Government and Non-

AELEC 311 3 0 3 None ACCTG 323 3 0 3 ACCTG 311
(HBO) Profit Organizations
AELEC 312 Valuation Concepts and Methods 3 0 3 AE 011 MA 321 Human Resource Management 3 0 3 MA 311
AE 018, BME 002,
MA 311 Sustainability and Strategic Audit 3 0 3 AE 012 MA RES 300A Accounting Research Methods 3 0 3 MA 311
Total 24 0 24 Units Total 24 0 24 Units

FOURTH YEAR
1st SEMESTER 2nd SEMESTER
No. of Hours No. of Hours
Course Code Course Title Unit Pre-Req Course Code Course Title Unit Pre-Req
Lec Lab Lec Lab
The Life and Works of Jose Rizal/ Ang "Graduating"
GEC 009 3 0 3 None MA 421 Accounting Internship (400 hours) 6 0 6
Buhay at Mga Akda ni Rizal Status
BME 001 Operations Management and TQM 3 0 3 None Total 6 0 6 Units

MA 411 Performance Management Systems 3 0 3 AE 023

MA 412 Strategic Tax Management 3 0 3 AE 020 SUMMARY CMO SKSU

MA 413 Innovation and Strategy Formulation 3 0 3 AE 023 General Education Courses (GEC) 36 36

MA 414 Project Management 3 0 3 AE 020 Institutional General Education (IGE) 6

MA RES 300B Management Accounting Research 3 0 3 MA RES 300A Common Business and Management 6 6

Total 21 0 21 Units Core Accountng Education Courses 81 81

Prepared: Noted Major/Professional Courses 30 30
PATHFit 8 8
DENMARK N. DIZO, CPA NSTP 6 6
Program Chairman TOTAL 167 173

Noted Recommending Approval for Notation:

POL IAN M. BUGADOR, CPA, MBA, CTT LEAH S. MONON-OG, MBA

Dean, CBAHM Supervisor In-charge of the Program
 SULTAN KUDARAT STATE UNIVERSITY
ACCESS Campus, Tacurong City, Sultan Kudarat
REVISED CURRICULUM 2023

BACHELOR OF SCIENCE IN ACCOUNTING INFORMATION SYSTEM

Effective A.Y. 2023-2024
Based on CMO 30, s. 2017
Program Outcomes:
A graduate of Bachelor of Science in Accounting Information System can;
resolve business issues and problems, with a global and strategic perspective using knowledge and technical proficiency in the areas of financial and reporting, cost accounting and
a.
management, accounting and control, taxation, and accounting information systems;
b. conduct Accounting Information System research through independent studies of relevant literature and appropriate use of accounting theory and m
c. employ technology as a business tool in capturing financial and non-financial information, generating reports, and making decisions;
d. apply knowledge and skills to respond to various types of assessments (including professional licensure and certifications); and
e. confidently maintain a commitment to good corporate citizenship, social responsibility, and ethical practice in performing functions as an accountant.
FIRST YEAR
1st SEMESTER 2nd SEMESTER
No. of Hours No. of Hours
Course Code Course Title Unit Pre-Req Course Code Course Title Unit Pre-Req
Lec Lab Lec Lab
Purposive Communication/ Malayuning Mathematics in the Modern World/
GEC 001 3 0 3 None GEC 002 3 0 3 None
Komunikasyon Matematika sa Makabagong Daigdig
Understanding the Self/Pag-unawa sa Readings in Philippine History/ Mga
GEC 004 3 0 3 None GEC 007 Babasahin hinggil sa Kasaysayan ng Pilipinas 3 0 3 None
Sarili
Art Appreciation/Pagpapahalaga sa
GEC 006 3 0 3 None GEE 008 The Entrepreneurial Mind 3 0 3 None
Sarili
Accounting for Partnership and
GEE 007 Gender and Society 3 0 3 None IGE 005 3 0 3 None
Corporate Entities
Peace and Development with Emphasis Conceptual Framework and Accounting
IGE 001 3 0 3 None AE 003 3 0 3 AE 001
on Cultures of Mindanao Standards

AE 001 Financial Accounting and Reporting 3 0 3 None AE 004 Intermediate Accounting 1 3 0 3 AE 001

AE 002 Economic Development 3 0 3 None AE 005 Managerial Economics 3 0 3 None

Physical Activities Toward Health and Fitness Physical Activities Toward Health and Fitness
PATHFit 1 1: Movement Competency Training
2 0 2 None PATHFit 2 2: Exercise-based Fitness Activities
2 0 2 PATHFit 1

Reserve Officers Training Corps 1/Literacy Reserve Officers Training Corps 2/Literacy
NSTP 1 Training Service 1/Civic Welfare Training 3 0 3 None NSTP 2 Training Service 2/Civic Welfare Training 3 0 3 NSTP 1
Service 1 Service 2
Total 26 0 26 Units Total 26 0 26 Units
SECOND YEAR
1st SEMESTER 2nd SEMESTER
No. of Hours No. of Hours
Course Code Course Title Unit Pre-Req Course Code Course Title Unit Pre-Req
Lec Lab Lec Lab
The Contemporary World/ Ang
GEC 005 3 0 3 None GEC 008 Ethics/ Etika 3 0 3 None
Kasalukuyang Daigdig

GEE 001 Environmental Science 3 0 3 None AE 011 Strategic Cost Management 3 0 3 AE 007

AE 006 Intermediate Accounting 2 3 0 3 AE 004 AE 013 Intermediate Accounting 3 3 0 3 AE 006

AE 003, AE
AE 007 Cost Accounting and Control 3 0 3 AE 014 Business Laws and Regulations 3 0 3 AE 009
004

AE 008 Financial Markets 3 0 3 None AE 023 Accounting Information System 3 0 3 AE 019

AE 009 Law on Obligations and Contracts 3 0 3 None AE 016 Financial Management 3 0 3 AE 008

AE 010 Management Science 3 0 3 None AE 017 IT Application Tools in Business 3 0 3 None

Physical Activities Toward Health and Fitness 3: Physical Activities Toward Health and Fitness 4:
PATHFit 3 Menu of Dance, Sports, Martial Arts, Group 2 0 2 PATHFit 2 PATHFit 4 Menu of Dance, Sports, Martial Arts, Group 2 0 2 PATHFit 2
Exercise, Outdoor and Adventure Activities Exercise, Outdoor and Adventure Activities

Total 23 0 23 Total 23 0 23
THIRD YEAR
1st SEMESTER 2nd SEMESTER
No. of Hours No. of Hours
Course Code Course Title Unit Pre-Req Course Code Course Title Unit Pre-Req
Lec Lab Lec Lab

AE 015 International Business and Trade 3 0 3 AE 003 AE 020 Business Taxation 3 0 3 AE 018

Regulatory Framework and Legal

AE 018 Income Taxation 3 0 3 AE 011, 013 AE 021 3 0 3 AE 014
Issues in Business
Statistical Analysis with Software Science, Technology and Society/
AE 019 3 0 3 AE 017 GEC 003 3 0 3 None
Application Agham, Teknolohiya at Lipunan
Information Systems Analysis and The Life and Works of Jose Rizal/ Ang
AIS 311 3 0 3 AE 023 GEC 009 3 0 3 None
Design Buhay at Mga Akda ni Rizal

ACCTG 312 Strategic Business Analysis 3 0 3 AE 011 AIS 321 Data Warehousing and Management 3 0 3 AIS 311

Information Systems Operation and

AIS 312 Managing Information and Technology 3 0 3 AE 023 AIS 322 3 0 3 AIS 311, AIS 312
Maintenance

AIS 313 Financial Modeling 3 0 3 AE 016 AIS 323 Information Security and Management 3 0 3 AIS 311, AIS 312

AE 018, BME 002,

AELEC 313 Operations Auditing 3 0 3 AE 012 AIS RES 300A Accounting Research Methods 3 0 3 AELEC 313
Total 24 0 24 Units Total 24 0 24 Units
FOURTH YEAR
1st SEMESTER 2nd SEMESTER
No. of Hours No. of Hours
Course Code Course Title Unit Pre-Req Course Code Course Title Unit Pre-Req
Lec Lab Lec Lab
"Graduating"
BME 002 Strategic Management 3 0 3 AE 011 AIS 421 Accounting Internship (400 hours) 6 0 6
Status

BME 001 Operations Management and TQM 3 0 3 None Total 6 0 6 Units

Governance, Business Ethics, Risk

AE 023 3 0 3 ACCTG 324
Management, and Internal Control

MA 414 Project Management 3 0 3 AE 020 SUMMARY CMO SKSU

AIS 412 Management Information System 3 0 3 AIS 323 General Education Courses (GEC) 36 36

Enterprise Resource Planning and

AIS 423 3 0 3 AIS 323 Institutional General Education (IGE) 6
Management
Accounting Information System AIS RES
AIS RES 300B 3 0 3 Common Business and Management 6 6
Research 300A
Total 21 0 21 Units Core Accountng Education Courses 81 81
Major/Professional Courses 30 30
Prepared: Noted: PATHFit 8 8
NSTP 6 6
DENMARK N. DIZO, CPA POL IAN M. BUGADOR, CPA, MBA, CTT TOTAL 167 173
Program Chairman Dean, CBAHM

Approved: Recommending Approval for Notation:

JESUSA D. ORTUOSTE, PhD LEAH S. MONON-OG, MBA

Vice President for Academic Affairs Supervisor In-charge of the Program