BSMA

Cost accounting emphasizes application of cost concepts and costing methods primarily as a basis for managerial decision-making. This course covers basic cost concepts and classifications, cost accounting cycle and different costing methods such as Job Order Costing, Just in Time and Backflush Accounting, Process Costing, and Costing for Joint and By-Products.

Cost accounting emphasizes application of cost concepts and costing methods primarily as a basis for managerial decision-making. This course covers basic cost concepts and classifications, cost accounting cycle and different costing methods such as Job Order Costing, Just in Time and Backflush Accounting, Process Costing, and Costing for Joint and By-Products.

This course involves an intensive study of the Bureau of Internal Revenue rulings of business and transfer taxes systems, including preferential taxes. The relationship between the three taxation systems: business taxes, transfer taxes and the income tax are emphasized. The policy underpinnings of wealth transfer taxation, and the reasons for the recent erosion in its political support, will be explored. The taxation under the government, tariffs and codes are also discussed. Topics include excise tax, Value Added Tax, Percentage Tax, Estate Tax and Donor's Tax.

This course involves an intensive study of the Bureau of Internal Revenue rulings of business and transfer taxes systems, including preferential taxes. The relationship between the three taxation systems: business taxes, transfer taxes and the income tax are emphasized. The policy underpinnings of wealth transfer taxation, and the reasons for the recent erosion in its political support, will be explored. The taxation under the government, tariffs and codes are also discussed. Topics include excise tax, Value Added Tax, Percentage Tax, Estate Tax and Donor's Tax.

This course is a CHED guided module that deals with the PRINCIPLES OF ETHICAL BEHAVIOR IN MODERN SOCIETY AT THE LEVEL OF THE PERSON, SOCIETY AND INTERACTION WITH THE ENVIRONMENT AND OTHER SHARED RESOURCES.  Ethics, is a body of reasoning that tackles the capability of an individual or entity to discern from what is morally right and wrong. The course aims to help and guide future professionals to make just and moral decision that will enable them to function at a level of changing community or society. 

At the end of this course, the students should be able to:

·         Understand the basic principle of ethics that involves solving moral dilemmas of individuality and society

Financial Markets presents an overview of the financial system and its various financial markets, instruments and institutions. Students will investigate the nature and role of the main financial markets within the domestic and global environment. Within this framework, the course is practically-based and enables the learners to critically analyze problems in real-life treasury dealing situations using live data. Students collaborate in small teams during those simulation sessions and report on their treasury dealing activities.

This course introduces the student to the literature, theoretical and applied, on various aspects of the economics of less developed countries. Emphasis is given to both comparative theoretical approaches and cross-country analysis of contemporary issues and policy options facing low and middle income countries in the context of the global economy

This course provides an overview of the environment, concepts, and basic differences involved in international business. Topics include forms of foreign involvement, international trade theory, governmental influences on trade and strategies, international organizations, multinational corporations, personnel management, and international marketing. Upon completion, students should be able to describe the foundation of international business.

This course is an introduction to the field of Strategic Management. It covers the key concepts and theories in the field and how they can be applied to real business situations. The main objective is to learn how to formulate and implement successful strategies that grant competitive advantage to a firm, where a strategy is a plan that guides managerial decisions. Theoretical background is founded on the “resource-based view” of the firm and its complementarity to microeconomic theory, game theory and organizational theory. 

Credit Units : 3

This Risk Management course provides a comprehensive overview of the theory and practice of risk management and corporate governance, which will be covered in this course include risk identification, assessment and risk planning, strategies for reducing risk; monitoring risks and implementing risk control.  The interface between corporate governance and risk management is examined.  This includes best practice in corporate governance and corporate responsibilities

This course deals with the principles of ethical behavior in modern society at the level of the person, society, and in interaction with the environment and other shared resources. This will also teach the students make moral decisions by using dominant moral frameworks and by applying the seven step moral reasoning model to analyze and solve moral dilemmas.

The course is organized according to the three aim elements of the moral experience which are agent, act and reason of framework for the act.