Father Saturnino Urios University

FATHER SATURNINO URIOS UNIVERSITY

BUTUAN CITY, CARAGA, PHILIPPINES

BACHELOR OF SCIENCE IN ACCOUNTANCY
REVISED CURRICULUM AS OF JUNE 2007

First Year-First Semester

Subject	Description	Units	Prerequisite
Acctg. 201	Fundamentals of Accounting 1	6
Econ 101	Intro. to Econ w/ Land Reform & Taxation	3
Engl 101	Communication Arts/Skills 1	3
Fil 101	Sin. ng Pakikipagtalastasan	3
BIS 11	Fundamentals of Computer Software w/ Applications	3
Math 102	College Algebra	3
Theo 101	History of Salvation	3
PE 101	Self Testing Activities	2
NSTP 1	CWTS-1	3
HRDP 1A	Institutional Identification
	Total	29

Second Semester

Acctg. 202	Fundamentals of Accounting II	6	Acctg. 201
Econ 100	Microeconomic Theory & Practice	3	Econ 101
Engl 102	Communication Arts/Skills II	3	Engl 101
Fil 104	Pagbabasa,Pag't sa Iba't Disiplina	3	Fil 101
Natsci 101A	Physical Science	3
Bmath 103	Math of Investments	3	Math 102
Philo 101	Intro. to Philo with Logic&Critical Thinking	3
PE 102	Fund.& Rythmic Activities	2	PE 101
NSTP II	CWTS-II	3	NSTP 1
HRDP 1B	Self & Science
	Total	29

Summer

Philo 102	Art,Man,Society	3
Econ 102A	Macroeconomic Theory & Practice	3	Econ 101, Econ 100
Theo 102	Christology	3	Theo 101
	Total	9

Second Year-First Semester

Acctg. 303	Financial Accounting & Reporting 1	6	Acctg. 202
Acctg. 304	Cost Acctg. & Cost Mgmt. 1	3	Acctg. 202
Bmath 200	Business Statistics	3	Bmath 103
Engl 148	Philippine Literature	3	Engl 102
Fin 201	Basic Finance	3
Theo 203	The Church and Sacraments	3
Mgmt 201	Principles of Org. & Mgmt.	3
BIS 203	IT Concepts,Systems & Design Dev.	3	BIS11
PE 203	Individual Sports	2
HRDP 2A	Family Life/Human Sexuality
	Total	29

Second Semester

Acctg. 305A	Financial Accounting Reporting II	6	Acctg. 303
Acctg. 306	Cost Acctg. & Cost Mgmt. II	3	Acctg. 304
Bmath 204	Math Analysis in Business	3	Bmath 200
Psycho 101	General Psychology	3
Hist 103	Phil. History w/ Politics & Governance	3
Mktg 201	Principles og Marketing	3
Natsci 102	Biological Science	3
Claw 301	Law on Obligation & Contracts	3
PE 204	Recreational Activities	2
HRDP 2B	Home Management
	Total	29

Summer

Theo 204	Christian Morality	3
Mgmt. 202	Human Behavior in Organization	3	Mgmt 201
Rizal 301	Life and Works of Rizal	3
	Total	9

Third Year-First Semester

Acctg. 411	Accounting Principles, Professional Ethics and Good Governance	6	Acctg. 305A
Acctg. 408	Management Accounting 1	3	Acctg. 306
Acctg. 409	Advanced Financial Acctg. Financial Reporting 1	3	Acctg. 305A
Acctg. 305B	Financial Accounting & Reporting III	3	Acctg. 305A
Bmath 305	Quantitative Tech. in Business I	3	Bmath 204
Claw 302	Law on Business Organizations	3	Claw 301
Tax 401	Income Taxation	3	Acctg. 305A
Engl 300	Technical Writing: Business	3
HRDP 3A	Christian lead./Comm. Org.
	Total	27

Second Semester

Acctg. 411	Accounting for Governmental,Not-for-Profit Entities and Specialized Industries	3	Acctg. 407
Acctg. 412	Management Accounting II	3	Acctg. 408
Acctg. 410	Advanced Financial Acctg. Financial Reporting II	3	Acctg. 409
Bmath 306	Calculus for Business	3	Bmath 305
Claw 403	Law on Negotiable Instruments	3	Claw 302
Tax 402	Business Transfer Taxes	3	Tax 401
Mgmt 306	Production & Operations Management	3	Bmath 305
BIS 307	Accounting Information System	3
Finman 408	Financial Management 1	3	Acctg. 305B, 306
Acctg. 413	Synthesis	1
HRDP 3B	Comt'y Service & Pastoral Integration 1
	Total	28

Summer

Claw 404	Sales,Agency,Labor & Other Commercial Laws	3	Claw 403
Busn 403	Business Policy & Strategy	6	FinMan 408
	Total	9

Fourth Year- First Semester

Acctg. 515	Auditing II (Applied Auditing)	6	Acctg. 410, 411
Acctg. 516	Auditing in CIS Environment	3	Acctg. 411
Acctg. 517	Management Consultancy	3
FinMan 412	Financial Management II	3
Acctg. 414	Internship.Acctg. Thesis	3	Acctg. 413
BUSN 302	Good Governance & Social Responsibility	3
Prof. Elect	Humanities Elective	3
	Total	24

Second Semester