开元真人

• To maintain leadership and excellence as top performing school in the CPA board examination;
• To instill discipline and focus in the study of accounting;
• To exhibit high ethical standards in the practice of accounting profession; and
• To be a Christian in their relationships with all stakeholders.

• Evaluate financial transactions in compliance with generally accepted accounting standards for sole proprietorships, partnerships, corporations, government, and not-for-profit organizations
• Assess financial reports based on fundamental management accounting concepts and cost-benefit analysis techniques in decision-making
• Select appropriate statistical tools and techniques for business research
• Pass the professional licensure/certification examination
• Prepare general-purpose financial reports in accordance with generally accepted accounting standards
• Prepare individual and corporate income tax returns and basic tax planning in compliance with relevant legislations and regulations
• Perform independent audit of financial statements, audit reports, and other reports to management
• Design a management control and performance system
• Construct plans of action based on results of financial analysis
• Work as a team player
• Advocate professional values and business ethics in all aspects of accounting work
• Exemplify Lasallian values of faith, zeal for service, and communion in mission, in learning
• Evaluate accounting issues through independent studies of relevant literature and appropriate use of theory and methodologies
• Combine different tools of technology in personal and business decision-making
• Act upon expectations of accountants in professional accounting practice, private/public companies, or government entities

Students are enrolled in each module in one (1) term. Each module is further divided into six (6) or seven (7) 3-unit sub-modules.聽 These sub-modules are made up of topics that are handled by assigned faculty members (full-time or part-time) and practitioners.

Learning activities in each module include lecture and laboratory periods, case analysis, presentations, quizzes, and comprehensive examination.聽 The comprehensive examination is the equivalent of the final examination for each sub-module.

The schedule on a daily basis showing date, time, topic and activity and supplementary materials are available on-line and can be downloaded by the students.
For Module 1, the subjects are taken for a total of seven weeks.聽 Students have a total of 1.5 hours a day in class for each of the three sub-modules.聽 For Modules 2, 3 and 4, the students have a total of 4.5 hours a day in class, including quizzes and exam time.聽 Classes in the modular are held daily except during the University Break, Fridays 230pm to 6pm. The university rule on absences also applies for modular classes.

Students are required to satisfactorily pass with a grade of 2.0 each sub-module of Module 1 to qualify for enrollment in Module 2.聽 The conforme of the parents to this department policy is in聽Form No. ACC-01b.

As required by CHED, our retention policy only allows our students to re-take the sub-module once if they get a grade of 1.0 or 1.5. A second failure to obtain the required grade automatically disqualifies the student from the BSA program except the student may be allowed to take a sub-module for the third time provided that:

• He/she obtained a grade of at least 2.0 in at least four (4) sub-modules after the second take in that particular sub-module(s); and
• He/she did not obtain a grade of 0.0 in that particular sub-module during his/her first and/or second take.

The student who takes any sub-module for the third time and still fails to obtain a grade of 2.0 shall automatically be disqualified from the BSA program. Such student should shift to another program.