1. BACHELOR OF SCIENCE IN ACCOUNTANCY Curriculum of De La Salle University
A Presentation during the
Workshop on ASEAN Accounting Education
Universitas Padjadjaran, Bandung, Indonesia
April 22, 2015
Florenz C. Tugas, CPA (Philippines), CISA (USA)
Vice Chair, Accountancy Department
Former External Affairs Director of Ramon V. del Rosario College of Business

2. About the University

3. About the University
Founded in 1911 by the Brothers of the Christian Schools, De La Salle University positions itself as a leader in molding human resources who serve the church and the nation.
The University is a hub for higher education training renowned for its academic excellence, prolific and relevant research, and involved community service.

4. About the University Quick Facts 16,477 undergraduate students
452 full-time faculty and 582 part-time faculty
36 academic departments
8 colleges and schools
11 research centers
Offers doctoral, master’s, bachelor’s, diploma, and certificate programs

5. The Accounting Education in the Philippines
Philippine Accountancy Act of 2004 (RA 9298)
BSA Curriculum +
CPA
Board Examination
CHED Memorandum Order No. 03, Series of 2007

6. The Accounting Profession in the Philippines
BSA Curriculum +
CPA
Board Examination
Public Practice
Commerce and Industry
Government
Academe

7. About the Accountancy Department
Vision Statement The Accountancy Department envisions itself as the premier academic, research, and community-building institution in professional accounting education in the Philippines and the Asia-Pacific region.

8. About the Accountancy Department
Mission The Accountancy Department commits to produce technically competent and morally upright individuals responsive to the rapidly changing global business environment and dedicated to the stewardship of business resources and nation-building.

9. 15 Expected Learning Outcomes

10. 15 Expected Learning Outcomes

11. Faculty and Students Total of 48 faculty members
Healthy balance of young and seasoned teachers
Approximately 970 students

12. OUR RECORD IN THE CPA BOARD EXAMINATION
Overall DLSU
Passing Rate
National Passing Percentage
May 2010
98.44%
39.52%
Oct 2010
100%
48.36%
May 2011
40.50%
Oct 2011
96.67%
47.70%
May 2012
37.54%
Oct 2012
47.78%
May 2013
96.36%
27.41%
Oct 2013
92.86%
40.84%
July 2014
90.67%
19.98%
Oct 2014
90.48%
37%   
 line chart - 55 53
October 2013

13. PROGRAM DESIGN Can be completed in 3 years & two terms (BSA only).
Can be taken with a Liberal Arts degree or with another Business degree (additional 5 terms).

14. PROGRAM DESIGN
Syllabi follows content of board examination subjects as specified by the Board of Accountancy
Includes discussion of real case problems
Allows participation of practitioners
Incorporates on-the-job training
Incorporates research (thesis) writing
Includes a course in ethics

15. PROGRAM DESIGN Modular Approach
only accounting subjects are taken by BSA students in particular terms, called modular terms
Lesson plans, drills and exercises are standardized
Quizzes and examinations are departmentalized

16. for next accounting courses
PROGRAM DESIGN
final grade
to Qualify
for next accounting courses
Minimum
2.0 (83%)

17. [only one (1) retake allowed]
PROGRAM DESIGN
number of takes allowed
to meet minimum final grade
in basic accounting courses (ACTBAS1, ACTBAS2, ACTBAS3 & ACTBAS4)
Maximum
2 takes
[only one (1) retake allowed]

18. [only one (1) retake allowed]
PROGRAM DESIGN
number of takes allowed in
qualifying examination
Maximum
2 takes
[only one (1) retake allowed]

19. PROGRAM DESIGN Retention policy
Final grade requirement of at least 2.0 or 83% in all accounting, financial management, commercial law and taxation subjects.

20. PROGRAM DESIGN General education subjects 51
Business education subjects (includes course in ethics) 42
Information technology education 9
Accounting and finance education (including 4 modules of accounting, business law and taxation
118
PE/NSTP 14
Lasallian formation 4
Total units
238

21. PROGRAM DESIGN Flowchart FRESHMAN YEAR ACTBAS1 ACTBAS2 ACTBAS3
1ST TERM
2ND TERM
3RD TERM
ACTBAS1
ACTBAS2
ACTBAS3
BUSANA1
ECONONE
TREDONE
ENGLRES
FILDLAR
SCIMATC
LBYMATC
FTTEAMS
PERSEF1
NSTPCW1/RO1
SAS1000
BUSANA2
OBLICON
KASPIL2
LBYACC1
SCIMATB
LBYMATB
INTSOCI
FTSPORT
NSTPCW2/RO2
COMALGE
MANAORG
SCIMATP
ENGLCOM
FILKOMU
KASPIL1
FITWELL
NSTP-101
LASARE1
22(0)
22(5)
22(3)

22. PROGRAM DESIGN Flowchart SOPHOMORE YEAR ACTBAS4 QUALIFYING EXAMINATION
1ST TERM
2ND TERM
3RD TERM
ACTBAS4
MODFIN1
MODFIN2
MODFIN3
MODFIN4
MODCOS1
MODCOS2
ACFINA1
LBYACC2
MANSCIE
SALESBA
ECONTWO
POLISCI
HUMANBE
PARTCOR
TREDTWO
MARKET1
STATACC
HUMAART
INTFILO
PERSEF2
LASARE2
FTDANCE
QUALIFYING EXAMINATION
23(2) 21 18

23. PROGRAM DESIGN Flowchart JUNIOR YEAR 1ST TERM 2nd TERM 3rd TERM
MODADV1
MODADV2
MODADV3
MODAUDP
MODMIT1
MODMIT2
MODAUD1
MODAUD2
LBYMODT
PRCACCT
MODMGT1
MODMGT2
THSBSAP
ACCTAX1
OPEMANA
ACFINA2
ACETHIC
SPEECOM
TREDTRI
NEGOTIN
ACCTREM
22.5 18 18

24. PROGRAM DESIGN Flowchart SENIOR YEAR 1ST TERM 2ND TERM REVPRAA REVPRAB
REVMANS
REVAUDI
REVDEVT
REVIBLT
REVSYNT
STRATAC
CONADEV
HUMALIT
ACFINA3
SPEECOM
THMATIC
ACCTAX2
IPERSEF
LASARE3
THSBSAF
Academic Units
Non-Academic (10)
Total Units
=====
22.5 19

25. CIMA Global Business Challenge
Student
CIMA Global Business Challenge

26. Search for Outstanding Accounting Students of the Philippines

27. Inter Collegiate Finance Competition (ICFC)
Student
Inter Collegiate Finance Competition (ICFC)

28. Student
The student professional organization in DLSU at your service in ---
Academics
Socials
Community service
Sports

29. Student organization’s activities with industry partners

30. Stakeholders
Ms. Sonia Segovia, Adviser for Accountancy with former RVRCOB administrators, Dr. Brian Gozun – Dean, Atty. Christopher Cruz – Vice Dean, Undergraduate and Dr. Arnel Uy – Vice Dean, Graduate Studies
The Accountancy Chair with managers from auditing firms such as SGV, RTC, Deloitte, PWC and P&A

31. Stakeholders

32. Testimonial Dinner - October 2014 CPA Board Passers

33. Key Opportunities K to 12 basic education program
Movement of the start of the academic year to last week of August or first week of September
Student exchange programs
Visiting professors/lecturers
Internationalization
Integration of international certifications
ASEAN integration (collaboration and sharing best practices)

34. Key Threats Attrition rate among students
Student faculty ratio (the need for teaching faculty)
“Publish or perish”
Volatility in accounting standards
Western context and orientation in available textbooks
Integration of basic accounting in senior high school (preparedness of teachers)

35. Possible Cooperation Connectedness through a network
Dialogues and discussions
SEA Accounting Educators Convention
Sharing best practices
Curriculum
Teaching
Accounting research collaboration
Joint student activities

36. BACHELOR OF SCIENCE IN ACCOUNTANCY Curriculum of De La Salle University
A Presentation during the
Workshop on ASEAN Accounting Education
Universitas Padjadjaran, Bandung, Indonesia
April 22, 2015
Florenz C. Tugas, CPA (Philippines), CISA (USA)
Vice Chair, Accountancy Department
Former External Affairs Director of Ramon V. del Rosario College of Business