COURSE CURRICULUM

To complete the program, a candidate must successfully earn a total of 240 credit points (cp), with each unit valued at 10 credit points unless stated otherwise. The course structure comprises core units, specialist electives, and general electives. Students are required to complete 18 compulsory core units amounting to 180 credit points, which cover foundational and advanced topics in accounting, management, economics, finance, and law. These include Introduction to Accounting, Business and Communication Skills, Fundamentals of Economics, Introduction to Business Law, Introduction to Management, Business Research Methods, and Cultural Capabilities. Advanced units include Management Accounting, Financial Accounting, Business Finance, Commercial and Corporate Law for Business, Accounting Theory and Contemporary Issues, Strategic Management Accounting, Principles of Auditing, Accounting Information Systems, Corporate Accounting, Taxation, and Ethics, Governance and Professional Applications. Additionally, students may choose one specialist elective worth 10 credit points, such as Finance and Poverty Alleviation in the Philippines. The remaining 50 to 60 credit points must come from elective units chosen from across the university’s undergraduate offerings. When selecting electives, students should ensure an appropriate level of study, with a maximum of 40 credit points allowed at the 100 level since 60 credit points of compulsory units already exist at this level. Undergraduate unit codes indicate the level of study, with 100, 200, and 300 representing first-, second-, and third-year units, respectively. The course rules stipulate that no more than 100 credit points may be taken from 100-level units, while at least 60 credit points must come from 300-level or higher units. For students who began their studies before 2023, a maximum of 20 credit points with a “PC” grade may be counted toward the degree, with no more than 10 of those points at the highest program level.