ATENEO DE ZAMBOANGA UNIVERSITY

School of Management and Accountancy

Accountancy Department
RETENTION POLICY BACHELOR OF SCIENCE IN ACCOUNTANCY
After admission to the BSA Program, the student, regardless of year level, must maintain good moral character at all
times. He/She must adhere to the rules of conduct imposed by Ateneo in its College Student's Handbook. At the
same time, he/she must adhere to the rules, regulations, and policies imposed by the School of Management and
Accountancy. He/She shall always act in a manner that will uphold the honor, dignity, and prestige of the Ateneo de
Zamboanga University and the Accountancy Program and must meet the following requirements to stay in the
program and obtain the corresponding BSA degree:
Minimum GPA (for every semester or summer of study) 2.0
Minimum Final Grade:

- In CPA Board Related subjects:
Accounting 201 (Fundamentals of Accounting, P1)
Accounting 202 (Fundamentals of Accounting, P2)
Accounting 205 (Cost Accounting and Cost Management, P1)
Accounting 206 (Cost Accounting and Cost Management, P2)
Accounting 230 (Financial Accounting and Reporting, P1)
Accounting 240 (Financial Accounting and Reporting, P2)
Accounting 315 (Financial Accounting and Reporting, P3)
Accounting 250 (Advanced Financial Accounting and Reporting, P1)
Accounting 311 (Advanced Financial Accounting and Reporting, P2)
Accounting 314 (Management Accounting, P1)
Accounting 316 (Accounting for Gov't, Not-for-profit Entities and Specialized Industries)
Accounting 214 (Accounting Information System)
Accounting 411 (Management Accounting, P2)
Accounting 500 (Internship/Accounting Thesis)
Accounting 600 (Synthesis)
Accounting 412 (Management Consultancy)
Accounting 416 (Fraud and Forensic Accounting)
Accounting 610 (Integrative Course 1: Theory of Accounts)
Accounting 620 (Integrative Course 2: Practical Accounting 1)
Accounting 630 (Integrative Course 3: Practical Accounting 2)
Accounting 640 (Integrative Course 4: Management Advisory Services)
Accounting 650 (Integrative Course 5: Business Law and Taxation)
Accounting 660 (Integrative Course 6: Auditing Theory)
Accounting 670 (Integrative Course 7: Auditing Problems)
Auditing 310 (Assurance Principles, Professional Ethics and Good Governance)
Auditing 320 (Applied Auditing)
Finance 211 (Financial Management, P1)
Finance 212 (Financial Management, P2)
IT 131 (IT Concepts and Systems Analysis and Design)
2.0
IT 152 (Audit in CIS Environment)
Law 111 (Obligations and Contracts/Civil Code)
Law 102 (Law on Business Organizations and SEC)
Law 113 (Negotiable Instrument and Insurance)
Law 114 (Sales, Agency, Bailments and Labor Laws)
Tax 111 (Principles of Taxation/Income Tax)
Tax 112 (Transfer and Business Taxes/Planning)
- Business Education subjects:
Economics 101 (Principles of Economics w/ TLR)
Economics 111 (Microeconomic Theory and Practice)
Economics 112 (Macroeconomic Theory and Practice)
Finance 100 (Basic Finance)
Management 101 (Business Organization and Management)
Management 104 (Human Behavior in Organization)
Management 201 (Production Management and Quality Control)
Management 205 (Social Responsibility and Corporate Governance)
Management 220 (Business Policy and Strategy)
Marketing 100 (Principles of Marketing)
Math 101 (College Algebra)
Math 104 (Business Statistics)
Math 121 (Mathematics of Investments)
Math 123 (Quantitative Techniques in Business)
Math 125 (Business Calculus)
1.5
- General Education subjects;
English 098 (Basic Grammar and Composition)
English 111 (Reading and Composition)
English 112 (Research and Academic Writing)
English 211 (Public Speaking and Debate)
Others (Literature, Philosophy, Chemistry, Biology, Humanities, Religious Studies, FFP/NSTP, PE, IT111,
IT121, Sociology, Psychology, Filipino, Foreign Language, History and Rizal courses)
1.51.0

When the BSA student gets into any of the situation below, the corresponding action will be applied:
SITUATION ACTION
GPA is less than 2.0
The student is disqualified to continue in the BSA Curriculum and is advised to
shift to another course.
Final Grade in any CPA Board
related subjects is less than the
required grade of 2.0 but not 0.00
(F).
The student is given the chance to retake the said subject and meet the
required final grade. However, the student is only allowed to retake the subject
once. The student is allowed only a maximum of two major subjects to be
retaken from third year to fifth year of his/her study.
Final Grade in any Business
Education subjects and English
subjects is less than the required
grade of 1.5 but not 0.00 (F).
The student is given the chance to retake the said subject and obtain the
required final grade. However, the student is only allowed to retake the subject
once. The student is allowed only a maximum of two subjects (either Business
Education and/or English subjects) to be retaken during his/her entire period of
study.
Final Grade in ANY of the subjects
enrolled is 0.00 (F) or WF.
The student is disqualified to continue in the BSA Curriculum and is advised to
shift to another course.
List of Prerequisite Subjects
COURSE
CODE
COURSE TITLE PREREQUISITE SUBJECTS
Acctg 201 Fundamentals of Accounting, Part 1 None
Acctg 202 Fundamentals of Accounting, Part 2 Acctg 201
Acctg 230 Financial Accounting & Reporting, Part 1 Acctg 202, Fin 100
Acctg 205 Cost Accounting & Cost Management, Part 1 Acctg 202, Fin 100
Acctg 240 Financial Accounting & Reporting, Part 2 Acctg 230, Math 121
Acctg 206 Cost Accounting & Cost Management, Part 2 Acctg 205
Acctg 250 Advanced Financial Accounting & Reporting, Part 1 Acctg 230
Acctg 311 Advanced Financial Accounting & Reporting, Part 2 Acctg 250, Acctg 240
Acctg 314 Management Accounting, Part 1 Acctg 206, Acctg 240
Acctg 315 Financial Accounting & Reporting, Part 3 Acctg 240
Acctg 316
Accounting for Gov't, Not-for-Profit Entities &
Specialized Industries
Acctg 250
Acctg 214 Accounting Information System
IT 131, Acctg 315, Acctg 311, Acctg 314, Fin
211
Acctg 411 Management Accounting, Part 2 Acctg 314, Fin 211, Math 123, Math 104
Acctg 500 Internship/Accounting Thesis
Aud 310, Acctg 214, Acctg 411, Fin 212, Tax
112, Law 114
Acctg 600 Synthesis
Aud 310, Acctg 214, Acctg 411, Fin 212, Tax
112, Law 114
Acctg 412 Management Consultancy Acctg 411, Fin 212
Acctg 416 Fraud & Forensic Accounting Aud 310, Acctg 214, Acctg 411, Fin 212
Acctg 610 Integrative Course 1 (TA) Acctg 315, Acctg 500
Acctg 620 Integrative Course 2 (PA1) Acctg 315, Acctg 500
Acctg 630 Integrative Course 3 (PA2) Acctg 311, Acctg 500
Acctg 640 Integrative Course 4 (MS) Acctg 412, Acctg 500
Acctg 650 Integrative Course 5 (BLT) Law 114, Tax 112, Acctg 500
Acctg 660 Integrative Course 6 (AT) Aud 310, Acctg 500
Acctg 670 Integrative Course 7 (AP) Aud 320, Acctg 500
Aud 310
Assurance Principles, Professional Ethics & Good
Governance
Acctg 315, Acctg 311, Acctg 314, Fin 211
Aud 320 Applied Auditing Aud 310, Acctg 411, Acctg 214, Fin 212
Engl 235 Technical Writing: Business Application Engl 111, 112, 211, Acctg 230
Fin 211 Financial Management, Part 1 Fin 100, Acctg 240, Acctg 250
Fin 212 Financial Management, Part 2
Fin 211, Acctg 315, Acctg 311, Acctg 314, Math
123, Math 104
IT 111
Information Technology/ Word Processing/
Spreadsheet
None
IT 121 Fundamentals of Database Theory & Practice IT 111
IT 131 IT Concepts & Systems Analysis & Design IT 121, Acctg 202
IT 152 Audit in CIS Environment Acctg 214, Aud 310, Fin 212, Acctg 411
Law 111 Obligations & Contracts/Civil Code Acctg 201
Law 102 Law on Business Organization & SEC Law 111
Law 113 Negotiable Instrument & Insurance Law 111
Law 114 Sales, Agency, Bailments & Labor Laws Law 111
Mgt 101 Business Organization & Management None
Mgt 104 Human Behavior in Organization Mgt 101
Mgt 201 Production Management & Quality Control Mgt 104, Mrktg 100
Mgt 205 Social Responsibility & Corporate Governance Mgt 104, Mrktg 100, Law 111
Mgt 220 Business Policy & Strategy
Mgt 201, Mgt 205, Acctg 314, Fin 211, Acctg
311, Acctg 315
Tax 111 Principles of Taxation/Income Taxation Acctg 201
Tax 112 Transfer & Business Taxes/Planning Tax 111, Acctg 311, Acctg 314, Acctg 315