BSMA

This course is an introduction to the concepts, principles, problems, and practices of operations management. Emphasis is on managerial processes for effective operations in both goods-producing and service-rendering organization. Topics include operations strategy, process design, capacity planning, facilities location and design, forecasting, production scheduling, inventory control, quality assurance, and project management. The topics are integrated using a systems model of the operations of an organization

This course is an introduction to the concepts, principles, problems, and practices of operations management. Emphasis is on managerial processes for effective operations in both goods-producing and service-rendering organization. Topics include operations strategy, process design, capacity planning, facilities location and design, forecasting, production scheduling, inventory control, quality assurance, and project management. The topics are integrated using a systems model of the operations of an organization

This course provides a comprehensive overview of the concepts of law in general, its kinds, divisions, necessity and functions, including an in-depth study of the different legal provisions and principles governing the law on obligations and contracts, and the practical application of these concepts and principles to actual situations. In addition to the main topics mentioned above, the course will likewise provide a brief introduction to law to guide the student-beginner on the study of sales, and other related business law courses. The introduction will start with a discussion of the general nature and concepts of law, and gradually, will lead the students to the better understanding of the main subject. This course is designed to provide students with the topics relative to the legal aspects in business organizations particularly partnership and corporation. Students will be able to know and understand the different laws in the conduct of partnership and corporation that they may use in their future careers. Also, This will cover the topics for the Law on Negotiable Instruments. 

This course provides a comprehensive overview of the concepts of law in general, its kinds, divisions, necessity and functions, including an in-depth study of the different legal provisions and principles governing the law on obligations and contracts, and the practical application of these concepts and principles to actual situations. The course focuses mainly on: (a) obligations: its nature, kinds, effects, and their modes of extinguishment; (b) contracts: their requisites, form, interpretation, and reformation; (c) defective contracts: uenforceable, rescissible, void and voidable contracts; (d) quasi-contracts, natural obligations, and estoppel. In addition to the main topics mentioned above, the course will likewise provide a brief introduction to law to guide the student-beginner on the study of obligations and contracts, and other related business law courses. The introduction will start with a discussion of the general nature and concepts of law, and gradually, will lead the students to the better understanding of the main subject.

This course is an in-depth study of income taxation which primarily addresses the the needs of students to have essential knowledge on the concepts and application of income tax principles in the Philippines. The objective of this course is to help students to develop an adequate understanding on basic principles and rules of the income tax system in the Philippines as they apply to individuals, partnerships and corporations. It covers an overview of national tax system, and the income taxation of employees and businesses. It provides the students with knowledge of fundamental principles of taxation, taxation for individuals, co-ownership, estates, trusts and partnerships and corporations. It also covers the study of fringe benefit taxes, gross income and inclusions and exclusions from the gross income. This course intends to help students apply tax laws in real-lif e situations.

This course is an in-depth study of income taxation which primarily addresses the the needs of students to have essential knowledge on the concepts and application of income tax principles in the Philippines. The objective of this course is to help students to develop an adequate understanding on basic principles and rules of the income tax system in the Philippines as they apply to individuals, partnerships and corporations. It covers an overview of national tax system, and the income taxation of employees and businesses. It provides the students with knowledge of fundamental principles of taxation, taxation for individuals, co-ownership, estates, trusts and partnerships and corporations. It also covers the study of fringe benefit taxes, gross income and inclusions and exclusions from the gross income. This course intends to help students apply tax laws in real-lif e situations.

This course seeks to provide students with a thorough understanding of the working of the economy.  It also aims to give appreciation of basic economic concepts that are covered in Macroeconomics, Microeconomics, & International Economics essential to both business & non-business majors.  Topics include, among others, household behavior and consumer choice, firm theory, income distribution & poverty, and globalization & international trade.

The syllabus for Performance Management (PM), builds on the knowledge gained in Management Accounting (MA) and seeks to examine candidates’ understanding of how to manage the performance of a business. It also prepares candidates for more specialist capabilities which are covered in Advanced Performance Management (APM).

This course is designed to acquaint students with the role of accounting in the management team by providing and assisting in the analysis , interpretation, and forecasting of business organizations. It covers the discussion of the foundation of management accounting; its expanding role, organizational structure, and professional ethics for management accountants; design of management accounting systems (e.g., responsibility accounting system), evaluating the impact of changes in business structure, functions and appropriateness of management accounting techniques and methods; basic interpretation and use of financial statements; performance measurement for planning and control such as marginal, absorption, and opportunity costing, cost behavior, cost volume profit analysis; quantitative techniques and methods for planning and control. This course also deals with the application and techniques focusing on segment reporting, profitability analysis and decentralization, information for decision making purposes (short term and long term) and nonfinancial indicators such as productivity per employee or per service unit; decision making affecting short run operations; pricing of goods and services and environmental cost accounting.

This course is designed to orient the students to the cost accounting &  control concepts.  Topics discussed are overview of cost accounting; manufacturing cost accounting cycle; costing methods; job and process cost systems; accounting, planning and control for materials, labor and overhead; accounting for joint and by-products; service allocation and standard costing (two-way variance only).

This course is designed to orient the students to the cost accounting &  control concepts.  Topics discussed are overview of cost accounting; manufacturing cost accounting cycle; costing methods; job and process cost systems; accounting, planning and control for materials, labor and overhead; accounting for joint and by-products; service allocation and standard costing (two-way variance only).

This course is designed to orient the students to the cost accounting &  control concepts.  Topics discussed are overview of cost accounting; manufacturing cost accounting cycle; costing methods; job and process cost systems; accounting, planning and control for materials, labor and overhead; accounting for joint and by-products; service allocation and standard costing (two-way variance only).

In accounting information system consists of the people, records, and methods used to gather financial information about business events, record it, process it into a useful form, and communicate the information to end users and decision makers. In other words, an accounting system is everything and everyone involved in collecting, recording, and organizing financial transactions for the company.  In essence, the goal of an accounting system is to record financial data and turn it into useful financial information.

There are many different parts and components to any accounting information system, but they can typically be broken up into five main categories: source documents, input devices, information processors, information storage, and output devices.