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ACCOUNTANCY CURRICULUM

GLORIA T. BAYSA, Ed.D, CPA


September 22, 2015
Slides courtesy
Dr. Arnel Uy, CHED Technical Com.

Philippine Accountancy Education


Framework (PAEF)
PAEF is a conceptual layered
structure
supporting the design and
implementation of various
accounting degrees in the country.

July batch: 289

NCR: 46.1%

horizontal and vertical

Philippine Accountancy Education


Framework (PAEF)
PAEF shows the interrelations of
vocational certifications, academic
degrees (bachelors, graduate) as
well as other professional
certifications with reference to the
Philippine Qualifications Framework
(PQF/AQRF) and the International
Education Standards (IES).
July batch: 289

NCR: 46.1%

October batch: 258

Philippine Accountancy Education


Framework (PAEF)
PAEFs main focus would be the
academic degrees, initial and
continuing
professional
development as well as the
professional
certifications
and
qualifications.

July batch: 289

NCR: 46.1%

October batch: 258

Philippine Accountancy Education


Framework (PAEF) Objectives

1. Harmonize understanding of
accountancy education programs
2. Provide an integrating structure on
the design of accountancy degrees
and programs
3. Promote collaborations among the
different regulating agencies in the
development of the accounting
profession

Commission on Higher Education


(CHED) CMO No. 3, S. 2007

The CMO prescribes the revised minimum


curricular requirements for the Bachelor of
Science in Accountancy for all schools
recognized and authorized by the
government to operate the program.

CMO No. 03 Series of 2007

The primary goal of accounting


education is to produce competent
professional accountants who
possess the appropriate values,
ethics and attitudes and are capable
of making a positive contribution to
the profession and to society.
October batch: 258

NCR: 46.1%

CHED CMO No. 3, S 2007

The primary objective of the curriculum


is to prepare the students for a
successful professional accounting
career. The subsidiary objectives of the
curriculum are to prepare students for
the CPA licensure examinations and for
employment in private establishments
and in government agencies.
October batch: 258

COMPONENTS OF THE BSA CURRICULUM


Per CMO No. 3, S. 2007

October batch: 258

October batch: 258

Philippine Accountancy Education


Framework (PAEF) horizontal view

October batch: 258

Implementation of new PSGs

Implementati
October batch: 258
on of new
GE

Implementati
on of PSG
aligned to
obe

Implementati
on of PSG
aligned to K12 and new
GE

REVISIONS

October batch: 258

to the Accountancy Programs

Revision # 1
Learning Outcomes (for BSAccountancy)

A graduate of BS Accountancy should be


able to:
October batch: 258
1. Resolve business issues
and problems, with a
global perspective and particular emphasis on
matters confronting financial statement
preparers and users, using their knowledge
and technical proficiency in the areas of
financial accounting and reporting, cost
accounting and management, management
accounting, auditing, taxation and accounting
information systems.
2. Conduct accounting research through
independent studies of relevant literature and

Revision # 1
Learning Outcomes (for BSAccountancy)

A graduate of BS Accountancy should be


able to:
October batch: 258
3. Employ technology as
a business tool in
capturing financial and non-financial
information, generating reports and
making decisions.
4. Apply knowledge and skills that will
enable them to successfully respond to
various types of assessments (including
professional licensure and certifications).
5. Confidently maintain a professional
commitment to good corporate
citizenship, social responsibility and

Revision #2
BSA Curriculum

Proposed

October batch: 258

Revision # 2
BSA Curriculum

October batch: 258

Revision # 3
Structure of Accountancy Programs

October batch: 258

Varies depending on degree


BS in Management
Accounting
BS in Forensic Accounting
BS in Accounting Information
Systems and Technology

PROFESSIONAL REQUIREMENT (IPD)

October batch: 258

PROFESSIONAL REQUIREMENT (IPD)

BSA Curriculum
October batch: 258

BSA Curriculum
BSA Curriculum
Usually after
passing the board
exam
Board Exam

Revision # 4
CAPSTONE Program Requirement

capstone project is a multifaceted


October batch: 258
assignment that serves as a culminating
academic and intellectual experience for
students, typically during their final year . . .
or at the end of an academic program or
learning-pathway experience.
Also called a capstone experience,
culminating project, or senior exhibition

Revision # 4
CAPSTONE

October batch: 258

Mentored Practical
Experience
(at least 1 Term/Sem)

Work Portfolio
(course output)

&
Research Paper
(Synthesis)

Philippine Accountancy Education


Framework (PAEF)
October batch: 258

Proposed
Accounting
Programs

October batch: 258

THANK YOU