
FINANCIAL ACCOUNTING & REPORTING STANDARDS
This course
introduces the students the basic concepts and principles in accounting with a
discussions of topics on recording, classifying and summarizing financial
information. The course also provides the student with a review in accounting
for sole proprietorship, partnership and corporation business.

IT Applications Tools in Business
The goal of this course is to present overview of IT Fundamentals and Tools used in business environments. This includes computer terminology, hardware, software, operating systems and information and application systems. This course will also explore business applications of software, including spreadsheets, databases, presentation graphics, word processing and business-oriented utilization of the internet.

HUMAN BEHAVIOR IN ORGANIZATION - BSMA 3
The course introduces the students to the factors affecting the behavior of individuals and groups in organization focusing on the specific factors that tend to explain behavior of individuals, groups, and organizations. Various theories and models of organizational behavior, work group behavior, motivation in life and work, and human relations among others are discussed and related to organizational practices and phenomena.

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

Strategic Cost Management

Cost Accounting and Control 1B
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 and Control 1A
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.

Business Taxation (2B)
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.

Business Taxation (2A)
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.

ETHICS (2B)
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
· Integrate ethical standards applicable to their chosen career path or program
· Determine civic acceptable acts that tends to the benefit of their competence and society
· Enhance their capability to distinguish between moral & non-moral standards;
· And be able to guide with their moral obligations as individual, part of the society, & contributors of environment

Financial Markets - BSMA2A
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.

Economic Development - BSMA 2B
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.

Economic Development - BSMA 2A
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

INTERNATIONAL BUSINESS AND TRADE FOR BSMA & BSA
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.

Governance, Bus.Ethics, Risk Mngt. and Internal Control - BSMA 2B
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

Regulatory Framework and Legal Issues in Business
This subject covers the candidates’ knowledge of the regulatory framework governing business transactions and business organizations/associations, and of business laws including their legal implications. Candidates should know and understand the pertinent legal provisions, general principles, concepts, and underlying philosophy of the laws applicable to commerce and business. |