OUR MISSION THE BSAT CURRICULUM =======

FIRST YEAR
The University of San Carlos is a Catholic institution of learning that embodies the principles First Semester Summer 2
of academic discipline of San Carlos Borromeo and the missionary charism of the Society of the AC 501 Fundamentals of Accounting, Part 1 6
Divine Word (SVD). Engl 1 Communication Arts 1 3 Humn 1 Survey of Arts 3 Engl 2
We aim to develop competent and socially responsible professionals and life-long learners in Math 15C Modern College Algebra 3 Hist 15 Early & Modern Phil. History 3
an environment that fosters excellence in the academic core processes of teaching-learning, research, BA 11 Principles of Organization & Engl 21 Business Correspondence 3 Engl 2
and community extension service. Management 3 ------
Our mission is to provide timely, relevant and transformative academic programs responsive to Fili 1 Sining ng Pakikipagtalastasan 3 9
the needs of the local, national, and global communities in a rapidly changing world. Nasc 2 Physical Science 3 ===
PE 11 Self-Testing Activities 2 THIRD YEAR
OUR VISION Reed 10 Man in Search of God (3) First Semester
NSTP 1 CWTS/LTS (3) AC 510 Financial Accounting & Reporting, Part 3 3 AC 506
The University of San Carlos sees: ------------- AC 511 Advanced Financial Accounting &
™ A WORLD where the darkness of sin and the night of unbelief vanish before the light of the Word 23/29 Reporting, Part 1 3 AC 506
and the Spirit of grace ======== AC 512 Cost Accounting, Part 2 3 AC 507
™ A SOCIETY where citizens are competent, have nobility of character and nurture a sense of Second Semester AC 513 Financial Management 3 AC 509
community… AC 502 Fundamentals of Accounting, Part 2 6 AC 501 Law 501 Law on Obligations & Contracts 3 Third year
• What they know, they apply justly and honestly… Engl 2 Communication Arts 2 3 Engl 1 level, Philo 2
• What they do not know, they seek to learn… BA 100 Elementary Business Statistics 3 Math 15 BA 46 Quantitative Tech. In Business 3 Math45
Comp 1N Computer Fundamentals & Word Processing 3 Econ 22 Macroeconomics 3 Econ 21
• What they do not have, they endeavor to acquire… Fili 2 Filipino Sa Iba’t-ibang Larangan 3 Fili 1 BA 12N Human Behavior in Organization 3 BA 11/Psyc 1
• What they have, they share… Math 30 Math of Investments 3 Math 15 ------------
Nasc 1 Biological Science 3 24
BACHELOR OF SCIENCE IN ACCOUNTING TECHNOLOGY (BSAT) PE 12 Rhythmic Activities 2 PE 11 =======
Reed 20 Man the Christian Believer (3) Reed 10 Second Semester
This is a three and a half year accountancy program which provides a solid foundation of NSTP 2 CWTS/LTS (3) NSTP 1 AC 518 Advanced Financial Accounting &
professional knowledge, skills, values, and international accounting standards to enable ------------- Reporting, Part 3 3 AC 510
the graduates to be employed in the accounting industry. At the end of the program the 26/32 AC 515 Management Accounting, Part 1 3 AC 512
graduate is expected to be ready to take the Certified Accounting Technician (CAT) ======== AC 516 Assurance Principles, Professional
examination and be employed in private and public sector accounting industry. Ethics & Good Governance 6 AC508/AC510
Summer 1 BA 102 Business Ethics and Corporate Social
CAT 500 IT concepts and systems analysis and Responsibility 3 BA 12N
OBJECTIVES OF THE PROGRAM Design development 3 Comp 1N Law 502 Sales, Agency, Labor and Other
Lit 1 Literatures of the Philippines 3 Engl 2 Commercial Laws 3 Law 501
™ To meet the needs of the industry for accounting technicians which could supply the Econ 1 Introduction to economics with land refprm BA 107AB Production Management 3 BA 46
needs of BPO for finance and accounting services. And taxation 3 Hist 17 Rizal: Life and Works 3 Hist 15
™ To develop the capabilities of students to be competent professional CATs capable of -------------
making a positive contribution over their lifetimes to the profession and society in 9 ------------
which they work and develop and maintain an attitude of learning to learn, to ======= 24
maintain their competence later as professional accountants in an increasingly complex =======
and changing environment. Summer 3
SECOND YEAR CAT 501 Practicum 3 AC 516
COURSE REQUIREMENTS Law 503 Law on Business Organizations 3 Law 501
First Semester Txtn 501 Principles of Taxation and Other Fiscal Laws 3 4th year level
The BSAT curriculum consists of the following courses: AC 503 Financial Acctg. & Reporting, Part 1 6 AC 502
AC 504 Fundamentals of Accounting, Part 3 3 AC 502 ------
General Education 57 units AC 505 Database Management 3 Comp 1N, CAT 500 9
Business Education 42 Math 45 Math Analysis in Business (Calculus) 3 Math 30 ===
Information Technology 9 Econ 21 Microeconomics 3 Econ 1
Accounting and Finance 78 BA 101 Marketing Principles 3 BA 11 FOURTH YEAR
Religious Education 12 Psyc 1 General Psychology 3 First Semester
PE/NSTP 14 PE 13 Fundamentals In Games & Sports 2 PE 12 CAT 502 Basic Accounting and Bookkeeping Review 3 4th year level
------------- Reed 30 The Christian in Worship (3) Reed 20 CAT 503 Payroll Accounting Review 3 4th year level
------------- CAT 504 Taxation Accounting Review 3 4th year level
Total 212 units
26/29 AC 519 Management Accounting, Part 2 3 AC 515
========
======== Txtn 502 Business and Other Taxes 3 Txtn 501
BA 111N Strategic Management 3 BA 12N
Second Semester ------------
AC 506 Financial Acctg. & Reporting, Part 2 6 AC 503 18
AC 507 Cost Accounting, Part 1 3 AC 504 =======
AC 508 Accounting Information System 3 AC 505
AC 509 Bus. Finance w/ Introduction to Global
Business Environment 3 Math 45
Engl 3 Aural-Oral Communication 3 Engl 2
Philo 2 Logic 3
Polsci 12 Phil. Govt. & New Constitution 3
PE 14 Recreational Activities 2 PE 13
Reed 40 Christian Witness to the World (3) Reed 30
------------
26/29
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AIMS OF THE DEPARTMENT OF ACCOUNTANCY
RETENTION POLICY
1. To develop professionally competent and socially responsible graduates equipped with Christian
A student should maintain a passing grade in all Accounting, Law, Taxation and Finance subjects. One values as they act as change agents in local, national and global communities;
retake per subject is allowed in case of cut-off failure. 2. To provide adequate training applying innovative and experiential approaches to prepare them for the P. del Rosario Street, Cebu City 6000
Certified Public Accountant’s Licensure Examination, professional practice and entrepreneurship;
For more clarification, please contact the office of the Chair. 3. To continually update curricular and instructional programs to meet the demands of national and

COLLEGE OF COMMERCE
global standards in varied fields of specialization;
FACULTY 4. To coordinate with other colleges and departments in the implementation of curricular programs, co-
curricular and extra-curricular activities for accountancy and non-accountancy students;
The faculty line-up includes CPAs, CIAs, CATs, CBs, with doctoral degrees in Business Administration, 5. To maintain the standards of excellence in teaching, through application of student-centered
Ph.D. in Technological Management, Masters degree in Business Administration, Master of Science in instructional approaches and continuing education of faculty; BACHELOR OF SCIENCE
Accountancy, Lawyers, and CPA-Lawyers. Most of the faculty members are current practitioners in various
fields of their expertise while some were previously connected with organizations of high reputation.
6. To undertake researches based on the Research Agenda of the college and the university and ensure
that research outputs are utilized in enhancing teaching and learning. IN ACCOUNTING TECHNOLOGY
7. To sustain linkages with industry and government through community-oriented projects involving (BSAT)
ADMISSION POLICIES students of practicum courses and alumni in their respective work organizations;
8. To collaborate with students in their efforts to develop their leadership potentials through involvement
1. IQ requirement 90 in student organizations.
2. APT & EPT 50
LINKAGES
APPLICATION PROCEDURES The college has a strong industry linkage program that include the following entities:

All applicants must secure the USC application form. Complete application packages should include: Public Accounting Practice and Consultancy
1. High School report card or Form 137
2. 3 copies 2 x 2 picture Punongbayan and Araullo
3. Testing fee Diaz Murillo Dalupan and Co.
Luis Cañete and Co.
FINANCIAL AID Hallar and Associates Corporate
Amparado, Ong Yiu, Sabarre and Associates
Scholarships are available to deserving students. These grants are generally good either for a year or for the Isla Lipana & Co.
duration of the program and are awarded on academic merit or financial need. SGV and Co.
A Crew Systems Corp.
CL Manabat and Co.
POSSIBLE EMPLOYMENT OPPORTUNITIES FOR Tita A. Caluya and Co.
BS-Accounting Technology Laya Mananghaya & Co.
Sta Ana Rivera & Co.
After completion of the program and passing the CAT licensure examination, the Benjamen C. Hortelano, CPA
graduates can pursue a career in accountancy and related professions. Specific jobs vary
widely among the four major fields of accountancy: public practice, commerce and Commerce and Industry
industry, government and education.
Arcenas Group of Companies
Specific sample opportunities are the following: TMX Philippines, Inc.
Waterfront Hotel
Sunstar Publishing, Inc.
Entry Level Jobs SMC Shipping and Lighterage
• Financial Statement Preparers LexMark International Phil. Inc.
• Financial Accounting and Reporting Staff Primary Structures
Orix Metro Leasing Finance Corp.
• Management Accounting Staff YY Credit, Inc.
• Tax Accounting Staff Aboitiz & Co. Inc.
• Internal Audit Staff Health Care Logistics
ABS Export Int'l
• Financial Analyst Coca-Cola, Inc.
• Budget Analyst
• Credit Analyst
CONTACT US @
• Cost Accountant
Fr. Mark C. Mathias, SVD., Ph.D.
Middle Level Positions Dean, College of Commerce
• Comptroller E-mail: commdean@usc.edu.ph
• Senior Information Systems Internal Auditor Mr. Challoner A. Matero, CPA, MBM, CIA
• Senior Fraud Examiner Chair, Department of Accountancy
• Senior Forensic Internal Auditor E-mail: bsadept@usc.edu.ph
• Financial Services Manager (Commerce & Industry and Atty. Christopher C. Malaya, CPA
Government Sectors) Assistant Chair, Department of Accountancy
E-mail: bsadept@usc.edu.ph
Advanced positions
P. Del Rosario Street
• Chief Financial Officer

www.usc.edu.ph
6000 Cebu City
• Chief Information Officer Philippines

• Vice President for Finance/CFO (for GOCC’s) Telephone No. +63 32 253-1000 local 210
+63 32 253 3166