BSBA : Business Education Core

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ACT304M - Fundamentals of Accounting 2

This is a continuation of the first course in Accounting.  Initially it will deal with a review of the accounting process and principles in order to reinforce knowledge, competence and skills.  The main part covers transactions, accounting problems and financial statements peculiar to the partnership and corporate form of business using the merchandising business as framework.  It will include the preparation of simple statement of changes in partnership capital and statement of changes in retained earnings.  The voucher system in introduced in this course.  Likewise, non-cast manufacturing accounting is also to be introduced. The course exposes the students to computerized accounting system for merchandising business.

Pre-requisite/s : ACT102M

Credits : 6.0 Units


MICECO- Microeconomics

This is a course that deals with the principles, concepts and theories of Microeconomics.  The course covers methods and tools of economic analysis; organizational structure of an economy and economic systems; supply and demand analysis including the concept of elasticity; equilibrium price and price controls; theory of consumer behavior and concept of marginal analysis; theory of production, cost and revenue; and theory of markets. Practical application of the principles, theories and concepts to real economics situations and/or problems is an integral part of the course, which are vital to managerial decision-making.

Pre-requisite/s : INTECO

Credits : 3.0 Units


OBLCON - Obligations and Contracts

This course deals with the basic principles of law in relation to contracts and obligations. It involves discussion of the nature, sources, kinds, and extinguishments of contracts including defective contracts and other miscellaneous topics relevant to the course.  Topics include: general legal concepts of enforceable rights and obligations; types of laws and the national legal system; nature, purpose, scope, and key principles of national legislation; sources of obligations; kinds of obligations under the Civil Code; specific circumstances affecting obligations in general (fortuitous events, fraud, negligence, delay, and breach of contract); duties of obligor to do or not to do; extinguishments of obligation; general principles of the law of contracts; elements and stages of contracts; freedom from contract and limitation; object of contracts; considerations of contracts; formalities; interpretations and reformations of contracts; and defective contracts (rescissible, voidable, unenforceable, and void).

Pre-requisite/s : None

Credits : 3.0 Units


MATINV - Math of Investment

This course presents the basic mathematical concepts and procedures that find essential and practical applications in the field of commerce. It covers the following topics: simple and discount interests, compound interests, annuities, bonds, debt repayment and depreciation. The course provides practical insights into some of the dynamics of various financial instruments.

Pre-requisite/s : MATH001

Credits : 3.0 Units


HUREMA- Human Resource Management

The course shall provide students with a systematic view of human resource management and the functions of recruitment, planning and selection, training and development, performance appraisal, compensation, labor-employee relationship, and health and safety. Furthermore, the course will also present comprehensive discussions on the importance of workforce management in terms of efficiency and effectiveness. Other topics include globalizations, cultural differences and diversity, and ethics and social responsibility.

Pre-requisite/s : PRIMAO

Credits : 3.0 Units


TOQUMA - Total Quality Management

The subject encompasses all of the various elements of the total quality approach to continually improve organizational performance and thereby achieve competitiveness. Total Quality Management explores the theories, concepts, and techniques of total quality management (TQM). The course examines the origins of TQM and how its techniques and tools can be properly integrated into product-oriented and service-oriented organizations. Specific topics discussed in the course are the impact of quality on profitability, Lean operations, Six Sigma, global effectiveness, quality culture, and employee empowerment.

Pre-requisite/s :PRIMAO

Credits : 3.0 Units


PRITAX - Principles of Taxation

This subject covers the basic concepts, principles and laws applicable to income taxation and income taxes such as Basic, Final and Capital Gains Taxes.  This also includes discussion about the functions, duties and authorities of the Bureau of Internal Revenue and that of the Commissioner of Internal Revenue.  The discussions involve the computation of taxable income of the different income taxpayers such as individuals, estates, trusts, partnerships and corporations.  The determination of taxable income entails the calculation of gross income inclusions and exclusions, the allowed deductions from gross income as well as the tax credits deductible against the yearly income tax due.

Pre-requisite/s :MATINV, ACT304M,  OBLCON

Credits : 3.0 Units


SORGGO- Social Responsibility and Good Governance

This course focuses on the basic concepts, principles, frameworks and practices of social responsibility and good governance. It analyses the business framework that guides social responsibility and good governance practice. It also combines theory with field experience aimed at inspiring young leaders to become responsible citizen and entrepreneurs, and business leaders.

Pre-requisite/s : None

Credits : 3.0 Units


MANACT - Management Accounting

This course combines the knowledge of management practice and makes use of accounting information for decision-making. It introduces a paradigm shift from preparation of financial statements to actual relevant usage in day-to-day management activities. The course exposes students to the preparation of internal reports tailor-fitted for management decision-making. The planning and controlling of management activities are emphasized through accounting and mathematical techniques that will allow for informed judgment.

Pre-requisite/s : ACT102M, ACT304M

Credits : 3.0 Units


ENTRMA - Entrepreneurial Management

This course will provide an overview of the basic concepts of entrepreneurship, focusing on the nature, environment, and risks of new venture formation and technology commercialization. Topics include understanding the entrepreneurial perspective, identifying opportunities, creating a business plan, funding and managing new ventures. The student shall gain a deeper understanding of entrepreneurship, that is, initiating an innovative new business venture and developing it into a self-sustaining and profitable enterprise. He shall undergo the process of assessing personal readiness to become an entrepreneur, screening opportunities, selecting an appropriate product and target market, and identifying necessary resources for launching and operating the new enterprise.

Pre-requisite/s : PRIMAO, PRIMAR, PROMAN

Credits : 3.0 Units


STRAMA - Strategic Management

The course deals with the basic concepts and applications in the field of Strategic Management. It exposes the student to the basic nature and character of top management decision-making, and gets him/her involved in the analysis, formulation, and implementation of corporate strategies and policies. Furthermore, it gives him/her the opportunity to apply basic concepts and techniques s/he has learned about the various functional areas of management.


Credits : 4.0 Units


FINMA1 - Financial Management 1 

This course will cover an introduction to financial/corporate management. It will focus on what business firms should do to achieve their financial goal, which is to optimize the owner’s wealth. Specifically the course will include discussion of the finance function, the operating environment of finance, key concepts such as time value of money, risk and return, tools of financial statement analysis and planning, and financial asset valuation. As an additional part of the course, some selected personal financial management topics are also included in the course such as: use and source of credit from non-bank institutions, and an individual’s basic investment selection biases on ordinary shares, bonds, and mutual funds.

Pre-requisite/s : BASFIN

Credits : 3.0 Units