LYCEUM OF THE PHILIPPINES UNIVERSITY – BATANGAS
BACHELOR OF SCIENCE in BUSINESS ADMINISTRATION
Financial and Management Accounting
School Year 2021-2022
FIRST YEAR
FIRST SEMESTER
Code Course Description Lec Lab Units Prerequisites
GEC-UTS Understanding the Self 3 0 3
GEC-RPH Readings in Philippine History 3 0 3
GEC-TCW The Contemporary World 3 0 3
GEC-Math Mathematics in the Modern World 3 0 3
FAR Financial Accounting & Reporting 6 0 6
BSC 1 Being Skills Course 1.5 0 1.5
NSTP 1 National Service Training Program 1 3 0 3
PE 1 Physical Fitness and Gymnastics 2 0 2
Total 24.5 0 24.5
FIRST YEAR
SECOND SEMESTER
Code Course Description Lec Lab Units Prerequisites
GEC-Pcom Purposive Communication 3 0 3
ObliCon Law on Obligations and Contracts 3 0 3
CFAS Conceptual Framework and Accounting Standards 3 0 3 FAR
ParCor Partnership and Corporation Accounting 6 0 6 FAR
BSC 2 Being Skills Course 2 1.5 0 1.5
ManEcon Managerial Economics 3 0 3
NSTP 2 National Service Training Program 2 3 0 3 NSTP 1
PE 2 Rhythmic Activities 2 0 2 PE 1
Total 24.5 0 24.5
SECOND YEAR
FIRST SEMESTER
Code Course Description Lec Lab Units Prerequisites
EPC English Proficiency 3 0 3 GEC-PCom
IncomeTax Income Taxation 3 0 3
InAcc 1 Intermediate Accounting 1 6 0 6 ParCor, CFAS
CosAcc Cost Accounting and Control 6 0 6 ConCurrent InAcc 1
BusLaws Business Laws and Regulations 3 0 3 ObliCon
ITApp IT Application Tools In Business 2 1 3
PE 3 Individual-Dual Sports and Games 2 0 2 PE2
Total 25 1 26
SECOND YEAR
SECOND SEMESTER
Code Course Description Lec Lab Units Prerequisites
InAcc 2 Intermediate Accounting 2 6 0 6 InAcc1
BusTax Business Taxation 3 0 3 IncomeTax
RFLIB Regulatory Framework and Legal Issues in Business 3 0 3 BusLaws
CosMan Strategic Cost Management 3 0 3 CosAcc
Governance, Business Ethics, Risk Management and 0
GovRiskMan 3 3
Internal Control
AudPrin Auditing and Assurance Principles 3 0 3 InAcc2
AIS Accounting Information System 2 1 3 FAR, ITApp
PE 4 Team Sports and Recreation 2 0 2 PE 3
Total 25 0 26
THIRD YEAR
FIRST SEMESTER
Code Course Description Lec Lab Units Prerequisites
InAcc 3 Intermediate Accounting 3 3 0 3 InAcc2
StatAna Statistical Analysis with Software Application 3 0 3
FinMark Financial Markets 3 0 3 FAR
AFAR 1 Accounting for Business Combinations 6 0 6 Concurrent InAcc3
AFAR 2 Accounting for Special Transactions 3 0 3 Concurrent AFAR1
FinMan Financial Management 3 0 3 FinMark
Elec 1 Professional Elective 1 (HBO) 3 0 3
FL Foreign Language 3 0 3
Total 27 0 27
THIRD YEAR
SECOND SEMESTER
Code Course Description Lec Lab Units Prerequisites
AccRes 1 Accounting Research Methods 3 0 3 StatAna
OpMan Operations Management (Total Quality Management) 3 0 3
Accounting for Government and Non-profit 0
AFAR 3 3 3 AFAR 1
Organizations
IBT International Business and Trade 3 0 3
EconDev Economic Development 3 0 3 ManEcon
PerDev Personality Development 3 0 3
GEC- 0
Ethics 3 3
ETHICS
Elec 2 Professional Elective 2 (Entrepreneurial Management) 3 0 3
ManSci Management Science 3 0 3
Total 27 0 27
FOURTH YEAR
FIRST SEMESTER
Code Course Description Lec Lab Units Prerequisites
AccRes 2 Accountancy Research 3 0 3 AccRes1
GEC-ART Art Appreciation 3 0 3
GEC-STS Science, Technology, and Society 3 0 3
Rizal Life and Works of Rizal 3 0 3
StraBusAna Strategic Business Analysis 3 0 3 FinMan
0 GovRiskMan,
StraMan Strategic Management 3 3
OpMan
Elec 3 Professional Elective 3 (Operations Auditing) 3 0 3 AudPrin
Elec 4 Professional Elective 4 (Strategic Tax Management) 3 0 3 BusTax
Total 24 0 24
FOURTH YEAR
SECOND SEMESTER
Code Course Description Lec Lab Units Prerequisites
Internship Accounting Internship 6 0 6 4th year standing
Total 6 0 6
Suggested Electives
Updates in Financial Reporting
Human Behavior in Organizations (HBO)
Operations Auditing
Valuation Concepts and Methods
Principles and Methods of Teaching Accounting
Entrepreneurial Management
Strategic Tax Management