School of Accountancy 
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Mission

The School of Accountancy is committed to providing a holistic, professional education that enables
our students to become liberally educated, competent, competitive and socially responsible accounting
professionals, living out ora et labora, and making a positive contribution to the profession and the society
they serve. 

Vision 

We envision accounting graduates who are:

  • Competent professional accountants who are persons-for-others and are deeply conscious of their social commitment;

  • Life-long learners who have the ability to work with others in a consultative process and in cross-cultural and cross-border setting;

  • Imbued with Benedictine values and are dedicated to the continuous pursuit of academic excellence.

Objectives 

As such we aim to develop students who:

  • Are broad-based individuals that:

  • Can think logically

  • Communicate effectively

  • Are women of character with the ability to interact with diverse groups of people;

  • Are equipped with the basic training, knowledge and skills in various functional areas of accounting;

  • Have acquired adequate knowledge of the information technology required of information production, system development,    management and control;

  • Possess intellectual skills that will enable them to solve problems and to exercise good and independent judgment in simple and complex organizational structures; and

  • Are committed to acting with integrity, honesty, professional competence and due care, and are imbued with a genuine  concern for public interest and sensitivity to social responsibility. 

To achieve this goal of accounting education, the accountancy curriculum provides foundation of knowledge, skills and professional values that would enable the students to continue to learn and adapt to change throughout their professional lives. 

The General Education component supports the holistic formation of accounting students and contributes to the development of a “liberally educated” professional with a strong and sincere commitment to service. 

The Business Education component provides the student with the ability to relate accounting to the issues that confront management business and public enterprises. It equips the student with sufficient understanding of how the organizations function in the practical context of the business environment, how international enterprises operate and an appreciation of the importance of ethics in business. 

The Accounting Education equips the students with technical proficiency in accounting and information technology sufficient to prepare them for multicultural environment and the globalization of business and the practice of accounting. 

Bachelor of Science in Accountancy

Description of the Program

The BS Accountancy  program provide a foundation of professional knowledge, professional skills,  professional values, ethics and attitudes that enable students to continue to learn and adapt to change throughout their professional lives.

In the face of the increasing and fast-paced changes in the world of work, it is essential that accounting students develop and maintain an attitude of learning to learn, to maintain their competence later as professional accountants  who have the ability to work with others in a consultative process and in cross-cultural and cross-border setting.  Thus, the Accountancy curriculum:

  1. Adopts the International Education standards issued by the International Federation of  Accountants;

  2. Adopts the Core Competency Framework for Entry to the Philippine Accountancy Profession issued by the Board of Accountancy.  This framework articulates the knowledge, skills, and professional values that accounting graduates need to successfully face the challenges of today’s changing environment

  3. Adopts the requirements of the UNCTAD Global Curriculum

  4. Adopts the Liberal Education core curriculum of St. Scholastica’s College  that enables its  Benedictine graduates to become self-fulfilled women of character who are “persons-for-others”, living out ora et labora, with a passion for truth and justice to transform society.

  5. Considered the “best practices” from accountancy schools worldwide.

Components of the BSA Curriculum

The curriculum for the BSA Program puts emphasis on a professional accounting study that is long and intensive enough to permit students to gain the  knowledge and skills  required for professional competence as well as the attributes of a liberally-educated accounting professional.   Such professional accounting education consists of:

1.  General Education core
2.  Accounting, finance and related knowledge
3.  Organizational and business knowledge
4.  Information technology knowledge and competencies

Thus, the curriculum has the following components:

A.   General  Education - This component of the curriculum  focuses on the development of non-professional knowledge, intellectual skills, personal skills, interpersonal and communication skills.  A good foundation of general education helps students become broad-minded individuals who think and communicate effectively, and who have the basis for conducting inquiry, carrying out logical thinking and undertaking critical analysis. This foundation will enable students to make decisions in the larger context of society, to exercise good judgment and professional competence, to interact with diverse groups of  people, to think globally, act locally  and begin the  process of professional growth.  The process of acquiring these skills is as important as the skills learned.

B.   Business Education - The Business Education core equips the student with a broad knowledge of business, government, and not-for-profit organizations essential for professional accountants.  It equips students with knowledge of the environment in which employers and  clients operate, and provides the context for the application in which professional accountants work. Business Education has two parts:  Basic Business Core and Business Education Core

C.   Information Technology (IT) Education - The IT education component of  the curriculum includes the following subject areas and competences;  (a) general knowledge of  IT; (b)  IT control knowledge; (c) IT control competences;  (d)  IT user competences; (e)  one of, or a mixture of competences of, the roles of manager, evaluator, or designer of information systems.

BACHELOR OF SCIENCE IN ACCOUNTANCY  

YEAR I

FIRST SEMESTER

SECOND SEMESTER

FILIPINO 1. SINING NG PAKIKIPAGTALASTASAN

3

COMMUNICATION ARTS 2

5

COMMUNICATION ARTS 1

5

THEOLOGY 2

3

THEOLOGY 1

3

PRINCIPLES OF MANAGEMENT AND ORGANIZATION

3

FUNDAMENTALS OF ACCOUNTING 1

6

FUNDAMENTALS OF ACCOUNTING 2

6

COLLEGE ALGEBRA

3

MATH OF INVESTMENT

3

PHYSICAL EDUCATION 1 (PHYSICAL FITNESS)

2

PHYSICAL EDUCATION  2 (RHYTHMIC ACTIVITIES)

2

EUTHENICS  1

 

EUTHENICS  2

 

NSTP 1

3

NSTP 2

3

TOTAL UNITS

25

TOTAL UNITS

25

YEAR II

FIRST SEMESTER

SECOND SEMESTER

FILIPINO 2. PAGBASA AT PAGSULAT SA IBAT-IBANG DISIPLINA

3

THEOLOGY 4

3

INTRODUCTION TO PHILOSOPHY WITH LOGIC

3

PRODUCTION AND OPERATION MANAGEMENT

3

THEOLOGY 3

3

FINANCIAL ACCOUNTING & REPORTING, PART 2

6

FINANCIAL ACCOUNTING & REPORTING, PART 1

6

LAW ON OBLIGATIONS & CONTRACTS

3

ECOLOGY

3

HUMAN BIOLOGY

3

QUANTITATIVE/TECHNIQUES IN BUSINESS

3

BUSINESS STATISTICS

3

FUNDAMENTALS OF COMPUTER SOFTWARE & APPLICATION

3

FUND OF PROGRAMMING & DATABASE THEORY & APPLICATIONS

3

LAY APOSTOLATE 1

2

PHYSICAL EDUCATION 3 (INDIVIDUAL/DUAL SPORTS)

2

LAY APOSTOLATE 2

2

   

PHYSICAL EDUCATION 4 (TEAM SPORTS)

2

TOTAL UNITS

28

TOTAL UNITS

28

 YEAR III

FIRST SEMESTER

SECOND SEMESTER

PHILIPPINE HISTORY WITH POLITICS GOVERNANCE

3

MICROECONOMIC THEORY AND PRACTICE

3

INTRO TO ECONOMICS & POLICY WITH LRT

3

FINANCIAL ACCOUNTING & REPORTING, PART 2

6

ADVANCED FINANCIAL ACCOUNTING & REPORTING 1

3

MANAGEMENT ACCOUNTING 1

3

COST ACCOUNTING AND COST MANAGEMENT

6

ADVANCED FINANCIAL ACCOUNTING & REPORTING 2

3

BASIC FINANCE

3

ACCOUNTING INFORMATION SYSTEMS (COMPUTER 4)

3

LAW ON BUSINESS ORGANIZATION

3

FINANCIAL MANAGEMENT 1

3

CALCULUS FOR BUSINESS

3

PRINCIPLES OF MARKETING

3

IT CONCEPTS & SYSTEMS ANALYSIS & DESIGN

3

LAW ON NEGOTIABLE INSTRUMENTS

3

TOTAL UNITS

27

TOTAL UNITS

27

 YEAR IV

FIRST SEMESTER

SECOND SEMESTER

ASSURANCE PRINCIPLES, PROF ETHICS & GOOD GOVERNANCE

3

ASSURANCE PRINCIPLES, PROF ETHICS & GOOD GOVERNANCE 2

3

MUSIC APPRECIATION

1

ART APPRECIATION

2

MACROECONOMIC THEORY AND PRACTICE

3

WOMEN'S STUDIES

3

MANAGEMENT ACCOUNTING 2

3

HUMAN BEHAVIOR IN ORGANIZATION

3

FUNDAMENTALS OF PSYCHOLOGY

3

BUSINESS TAXATION

3

ART, MAN AND SOCIETY (SOCIOLOGY)

3

PRACTICUM (ACCTG)

3

INTEGRATED REVIEW-FAT & PRACTICE 1

3

METHODS OF RESEARCH - ACCTG.

3

FINANCIAL MANAGEMENT 2

3

APPLIED AUDITING 2

3

INCOME TAXATION

3

SALES, AGENCY, LABOR AND OTHER COMMERCIAL LAWS

3

TOTAL UNITS

25

TOTAL UNITS

26

 YEAR V

FIRST SEMESTER

SECOND SEMESTER

LITERATURE 1

3

BUSINESS COMMUNICATION: TECHNICAL WRITING

3

LIFE & WORKS OF RIZAL

3

GOOD GOVERNANCE & SOCIAL RESPONSIBILITY

3

ACCOUNTING FOR SPECIALIZED INDUSTRIES

3

SYNTHESIS

1

APPLIED AUDITING 2

3

BUSINESS POLICY & STRATEGY

3

MANAGEMENT CONSULTANCY

3

INTEGRATED ACCOUNTING - MAS & AP

3

INTEGRATED REVIEW - BLT & AT

3

AUDITING IN A CIS ENVIRONMENT (COMPUTER 5)

3

SEMINAR & THESIS WRITING

3

INTEGRATED ACCOUNTING - PRACTICAL ACCOUNTING 2

3

   

TOTAL UNITS

21

TOTAL UNITS

19

Competency Standards

A.  Knowledge that the BSA graduate should possess include:

     a.   General Knowledge
     b.   Organizational and business knowledge
     c.    Information technology (IT) knowledge
     d.    Accounting and finance knowledge

B.  Skills that the BSA graduate should possess include:

a.    Intellectual – the ability to carry  out abstract logical thinking and learn the process of critical  thinking,  visualization or “seeing things in the mind’s eye” and reasoning skills.

b.   Interpersonal – ability to work in groups and being a team player.  It includes the skills to participate as member of  a team, and contributing to group effort;  teaching others new skills, working  to  satisfy client’s expectations, negotiation skills.  

Thus, the BSA graduate must demonstrate attributes such as being:

  • A team player

  • Persuasive,  confident,  diplomatic

  • Discreet, open minded and patient

  • Capable for hard work and able to respond well to pressure

c.   Communication – refers  to active listening skills and the ability to communicate effectively one’s points of view both orally and in writing, at all organizational levels;  being able to justify one’s position, deliver impressive  presentations and to persuade and convince others.

C.   Values that the BSA graduate should possess include:

       a.   Professional ethics

  • Integrity

  • Objectivity and independence

  • Professional competence and due care

  • Confidentiality

  • Professional Behavior

  • Moral values

Some School Highlights 

Curriculum

1.  The Thesis cum Practicum Program
2.
  The Oral Comprehensive Examinations Program, on top of the  Oral Defense of Thesis
3.
  The Accounting Integrated Review Program

Performance of graduates in the CPA Licensure Examination

1.   1.  Awarded by the Professional Regulation Commission as Top Performing School in Accountancy, Category D : 10-25 examinees   2.  A CPA passing percentage that is consistently above the national passing percentage

Employability of Graduates – 100%

Faculty Component

A highly qualified,  well-blended mix of academicians, accounting and law professionals, Accounting and Auditing standard-setters,  who are recognized leaders in academe as well as in business and industry.

  • Ester F. Ledesma, Dean of School of Accountancy, MA in Teaching, CPA

  • Ma. Cecilia F. Ortiz, Chairperson, MBA, CPA

  • Erwin Vincent G. Alcala, BSC Accountancy, CPA

  • William C. Bautista, MBA, BS Accountancy

  • Hermogena S. Dimapilis, MA in Education major in Business Education, CPA

  • Angelica S. Gonzales, MBA, CPA

  • Roel E. Hermosilla, MBA, CPA

  • Diane Maria S. Macasaet, LL. B.

  • Ronaldo N. Quiambao, MBA, CPA

  • Virgilio D. Reyes, LL.B., CPA

  • Amor L. Robles, LL.B.

  • Mary Ann R. Sagana, LL.B.

  • Aquilino D. Soriano, Jr., CPA

  • Justo Jude Uro, CPA

Contact Us

School of Accountancy
Ms. Ester Ledesma, Dean of the School of Accountancy
Phone Nos.: (632) 524-7786/524-7686 local 298, 299
E-mail: ef.ledesma@ssc.edu.ph/cindy.ortiz@ssc.edu.ph

   Posted August 2007