Undergraduate Degree Program



The Accounting program prepares students for careers in accounting and related fields, and makes them ready to deal effectively with the problems they will face as professional accountants, researchers and responsible citizens. The program aims to develop the qualities that enhance the student's professional and research competence, awareness of his/her responsibilities to society and appreciation of an accountant's high standard of integrity and objectivity.


Program Specification

1. Program Title Bachelor of Science in Accountancy
2. Name of Final Award Bachelor of Science in Accountancy
3. Awarding Institution De La Salle University
4. College/School Ramon V. del Rosario College of Business
5. Program accredited     by/assessed by Granted 5-years accreditation by the Philippine Association of Schools, Colleges, and Universities (PAASCU) from 2013-2018;
Awarded Level IV Accredited Status by the Federation of Accrediting Agencies of the Philippines (FAAP) from 2013-2018
6. Goals and Objectives of the Program:
The objectives of the accountancy program are:
  • To maintain leadership and excellence as top performing school in the CPA board examination;
  • To instill discipline and focus in the study of accounting;
  • To exhibit high ethical standards in the practice of accounting profession; and
  • To be a Christian in their relationships with all stakeholders.
7. Expected Learning Outcomes (ELO):
From the ELGAs formulated, ACCTY came up with 15 expected learning outcomes (ELO) which describe what learners will be able to do at the end of the BSA program. These are enumerated as follows:
  • Evaluate financial transactions in compliance with generally accepted accounting standards for sole proprietorships, partnerships, corporations, government, and not-for-profit organizations
  • Assess financial reports based on fundamental management accounting concepts and cost-benefit analysis techniques in decision-making
  • Select appropriate statistical tools and techniques for business research
  • Pass the professional licensure/certification examination
  • Prepare general-purpose financial reports in accordance with generally accepted accounting standards
  • Prepare individual and corporate income tax returns and basic tax planning in compliance with relevant legislations and regulations
  • Perform independent audit of financial statements, audit reports, and other reports to management
  • Design a management control and performance system
  • Construct plans of action based on results of financial analysis
  • Work as a team player
  • Advocate professional values and business ethics in all aspects of accounting work
  • Exemplify Lasallian values of faith, zeal for service, and communion in mission, in learning
  • Evaluate accounting issues through independent studies of relevant literature and appropriate use of theory and methodologies
  • Combine different tools of technology in personal and business decision-making
  • Act upon expectations of accountants in professional accounting practice, private/public companies, or government entities
8. Program structure
Effective with the freshmen AY 2003-2004 of Bachelor of Science in Accountancy (BSA), the Accountancy Department of DLSU-M had implemented a new approach to teaching accounting.  This innovative approach trains the students to read more, to have more extensive coverage of the topics in a continuous manner, to be proactive in the learning process, and to have more opportunities to relate theories to actual cases.  There are four (4) terms out of eleven (11) terms of the program that are exclusively devoted to the study of accounting. 

The topics of the major subjects are divided into modules as follows:

Module 1: Financial Accounting and Cost accounting

Module 2: Advanced Accounting, Auditing Principles, and Information Systems

Module 3: Management Accounting, Auditing Problems, Thesis, and Practicum

Module 4: Integrated Review of CPA board exam subjects

Students are enrolled in each module in one (1) term. Each module is further divided into six (6) or seven (7) 3-unit sub-modules.  These sub-modules are made up of topics that are handled by assigned faculty members (full-time or part-time) and practitioners.

Learning activities in each module include lecture and laboratory periods, case analysis, presentations, quizzes, and comprehensive examination.  The comprehensive examination is the equivalent of the final examination for each sub-module.

The schedule on a daily basis showing date, time, topic and activity and supplementary materials are available on-line and can be downloaded by the students.

For Module 1, the subjects are taken for a total of seven weeks.  Students have a total of 1.5 hours a day in class for each of the three sub-modules.  For Modules 2, 3 and 4, the students have a total of 4.5 hours a day in class, including quizzes and exam time.  Classes in the modular are held daily except during the University Break, Fridays 230pm to 6pm. The university rule on absences also applies for modular classes.

Students are required to satisfactorily pass with a grade of 2.0 each sub-module of Module 1 to qualify for enrollment in Module 2.  The conforme of the parents to this department policy is in Form No. ACC-01b.

As required by CHED, our retention policy only allows our students to re-take the sub-module once if they get a grade of 1.0 or 1.5. A second failure to obtain the required grade automatically disqualifies the student from the BSA program except the student may be allowed to take a sub-module for the third time provided that:

  • He/she obtained a grade of at least 2.0 in at least four (4) sub-modules after the second take in that particular sub-module(s); and
  • He/she did not obtain a grade of 0.0 in that particular sub-module during his/her first and/or second take.

The student who takes any sub-module for the third time and still fails to obtain a grade of 2.0 shall automatically be disqualified from the BSA program. Such student should shift to another program.
9. Admission criteria or requirements to the program
After twelve (12) units of basic accounting courses, the student must take and pass a qualifying exam to enter the BSA major program.  The major subjects start with Module 1.
Only those students who have passed the qualifying exam after 12 units of basic accounting courses are allowed to enter the major program.  A minimum grade of 2.0 (equivalent to 83%) in accounting, finance, law, and taxation subjects is required for students to remain in the program.
10. Other requirements (thesis, practicum, assessments, etc.)
Research proposal (THBSAP) shall be enrolled in the term of Module 3.  This is the course where students undertake research on their approved proposal.  The final research (THSBSAF) is done & defended the next term.
The Accountancy Program includes an on-the-job training for the students. This practicum is implemented together with industry partners from auditing firms and private companies. The on-the-job training covers 160 hours.
11. Date the program specification was written or revised
Every Academic Year, BSA program specification is being revised. The latest revision was made on April 24, 2014.