Activity 5.

Department Objectives, Program Educational Objectives, Program Outcomes,

a. Program Goals

The primary goals of accounting education are to produce competent and ethical

professional accountants capable of making a positive contribution over their

lifetimes to the profession and society in which they work. In the face of increasing

changes that they will meet later as professional accountants, it is essential that

students develop and maintain an attitude of learning to learn, to maintain their

competence later as professional accountants.

The BSA program should provide a foundation of professional knowledge,

professional skills, and professional values, ethics and attitudes that enable them

to continue to learn and adapt to change throughout their professional lives. These

capabilities will enable professional accountants to identify problems, know where

to find this knowledge and know how to apply it in an ethical manner to achieve

appropriate solutions. The balance of these elements may vary but what is

required is to develop the knowledge base, strong skills and ethical values in order

to produce competent professional accountants with appropriate values, ethics

and attitudes.

The strategic relevance of Accountancy is represented by its ability to support

the various stakeholders, e.g., regulatory bodies, potential investors, creditors,

management and employees, in taking strategic and operating decisions through

the presentation and analysis of financial data and information arising from

business transactions.

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b. Program Outcomes

1. Common to all programs in all types of schools

The graduates have the ability to:

1. articulate and discuss the latest developments in the specific field of

practice. (PQF level 6 descriptor)

2. effectively communicate orally and in writing using both English and

Filipino

3. work effectively and independently in multi-disciplinary and multi-cultural

teams. (PQF level 6 descriptor)

4. act in recognition of professional, social, and ethical responsibility

5. preserve and promote "Filipino historical and cultural heritage" (based on

RA 7722)

2. Common to the Business and Management discipline

A graduate of a business or management degree should be able to:

1. describe the basic functions of management such as planning, organizing,

leading, and controlling;

2. identify and describe the basic concepts that underlie each of the

functional areas of business (marketing, finance, human resources

management, production and operations management, information

technology, and strategic management) and employ these concepts in

various business situations;

3. select the proper decision-making tools to critically, analytically and

creatively solve problems and drive results;

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 4. express clearly and communicate effectively with stakeholders both oral

and written forms;

5. apply information and communication technology (ICT) skills as required

by the business environment;

6. work effectively with other stakeholders and manage conflict in the

workplace;

7. organize and lead groups to plan and implement business related

activities;

8. demonstrate corporate citizenship and social responsibility; and

9. exercise high personal moral and ethical standard

3. Specific to a sub-discipline and major

A graduate of BS in Accountancy should be able to:

1. resolve business issues and problems, with a global and strategic

perspective using knowledge and technical proficiency in the areas of

financial accounting and reporting, cost accounting and management,

accounting and control, taxation, and accounting information systems;

2. conduct accountancy research through independent studies of relevant

literature and appropriate use of accounting theory and methodologies;

3. employ technology as a business tool in capturing financial and non-

financial information, generating reports and making decisions;

4. apply knowledge and skills to successfully respond to various types of

assessment; and (including professional licensure and certifications); and

5. confidently maintain commitment to good corporate citizenship, social

responsibility and ethical practice in performing functions as an accountant

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 4. Common to a horizontal type as defined in CMO No. 46, s. 2012

a. Graduates of professional institutions demonstrate a service orientation in

one's profession,

b. Graduates of colleges participate in various types of employment,

development activities, and public discourses, particularly in response to

the needs of the communities one serves

c. Graduates of universities participate in the generation of new knowledge

or in research and development projects

Graduates of State Universities and Colleges must, in addition, have the

competencies to support "national, regional, and local development plans."

(RA7722)

A PHEI, at its option, may adopt mission-related program outcomes that are not

included in the minimum set.

c. Curriculum

Curriculum Description

The curriculum for BS Accountancy Program is designed to support aspiring

professional accountants to develop the appropriate entry-level technical competence,

professional skills, values, ethics, and attitudes to successfully complete their studies, pass

their professional certification assessment/examination and the practical experience

period. It is composed of a minimum of 173 units, including the required General

Education (GE) curriculum, and covers all majors’ areas required by the profession such

as:

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 1. Accounting, finance and related knowledge;

2. Organizational and business knowledge; and

3. Information technology, knowledge and competences.

The 173 units are broken down into the following components:

The subjects under the GE Courses are as per CHED Memorandum No. 20 series

of 2013.

This curriculum is vertically aligned with the Accounting and Business

Management (ABM) strand of the senior high school academic track.

Sample Curriculum

1. General Education, NSTP and Physical Education Courses

The core courses can significantly prepare the students as they transition from

high school to tertiary education and pursue professional level of education. This

component of accounting education is purposefully designed to strengthen three

(3) important learning outcomes or competencies:

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 ● Communication skills - Ability to write and speak clearly and

persuasively, gather evidence and construct a coherent argument: shape

speech and writing to the nature of one's audience.

● Logical and critical thinking - Ability to analyze, synthesize and evaluate

information and ideas from multiple perspectives; differentiate between

objective information and subjective points of view and identify ways of

making provisional judgments

● Quantitative reasoning and computer literacy - Development of

quantitative reasoning in mathematics or statistics combined with a basic

computer literacy which is essential in contemporary technological society.

A broad general education can significantly contribute to the acquisition of

professional skills. This component of the curriculum focuses on the development

of non-professional knowledge, intellectual skills, personal skills, interpersonal and

communication skills. A good foundation of general education, although not an end

in itself, is one way of helping students become broad-minded Individuals who

think and communicate effectively and who have the basis for conducting inquiry,

carrying out logical thinking and undertaking critical analysis. This foundation will

enable students to make decisions in the larger context of society, to exercise good

judgment and professional competence, to interact with diverse groups of people,

to think globally, and to begin the process of professional growth. The acquisition

of these skills is more important than the way in which they are learned.

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 2. Common Business and Management Education Courses

These courses cover all the major functional areas of business, and provide the

foundational knowledge of the environment and the context in which professional

accountants work.

3. Core Accounting Education Courses

This component of the curriculum provides the students with core technical

foundation essential to successful career professional accountants. It further

develops and integrates the knowledge, skills and professional values, ethics and

attitudes which they obtained from the other components of the curriculum. It gives

students the necessary theoretical and technical accounting knowledge and

intellectual skills, including an understanding of professional values and ethics.

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*These are accounting courses that must be taught by qualified faculty as specified

in Section 15.1.a.

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 4. Cognate/Major/Professional Courses

The professional courses complement the technical competencies of the business

and management education, and accounting education courses, and the

intellectual. interpersonal, communication, and organizational and management

skill developed in general education. Together with the business and management

education and the accounting education courses, the professional courses

complete the technical, competencies, skills, professional attitude, ethics and

values required under IFAC's latest International Education Standards that

qualifies the graduate to take any global certification assessment in Accountancy.

*These are accounting courses that must be taught by qualified faculty as specified

in Section 15.1.a.

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5. Sample Program of Study

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Sample Curriculum Map

The curriculum map is a tool to validate if a match exists between core program

outcomes (competencies) and the content of a curricular program (on a per course or

subject basis). The following letter symbols have been used

L-Facilitate LEARNING of the competencies (input is provided and competency is

evaluated)

P- Allow student to PRACTICE competencies (no input but competency is evaluated)

O- Provide OPPORTUNITY for development (no input or evaluation, but there is

opportunity

to practice the competencies)

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Sample Means of Curriculum Delivery

Educators delivering professional accounting education programs need to respond

to the changing needs of the international accountancy profession as well as

individual accountants. Hence, their teaching methods should focus on providing

students with the tools for self- directed learning after they become accountants.

Educators are free to adopt the methods that work best in their particular cultures.

However, they may need to be trained and encouraged to use a broad range of

learner-centered teaching methods that include:

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 1. using case studies, projects and other means to simulate work situations,

2. collaborative projects/working in groups;

3. adapting instructional methods and materials to the ever-changing

environment in which the accountant works;

4. pursuing a curriculum that encourages self-learning so that students learn

to leam on their own and carry out this skill with them after becoming

accountants;

5. using technology and e-learning:

6. encouraging students to be active participants in the learning process;

7. using measurement and evaluation methods that reflect the changing

knowledge, skills, and values, ethics, and attitudes required of

accountants;

8. integrating knowledge, skills, values, ethics and attitudes across topics

and disciplines to address many-sided and complex situations typical of

professional demands;

9. emphasizing problem identification and problem-solving which

encourages identifying relevant information, making logical assessments

and communicating clear conclusions,

10. exploring research findings, and

11. stimulating students to develop professional skepticism and professional

judgment.

Education programs need to include reflection when students are required to

consider an experience, what went well, what did not work and what approach

should be taken in the future in similar circumstances.

Delivering all of these teaching methods in a purely academic environment is not

the only solution. Integration of education and practical experience can bring

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 benefits by drawing on work-based examples to enable students to apply

knowledge. A well-designed program of on-the-job training can deliver many of the

required. experiences. Supervisors, mentors and others involved in practical

experience may need to be trained in the most effective way of planning practical

experience.

Other learning methods include:

a. Working in groups and in-office environments;

b. Integration of professional knowledge, professional skills, and professional

values, ethics and attitudes across topics and practice in problem solving: and

c. Reflection and post-implementation work reviews as a means of learning.

d. Curriculum Standard

In implementing the minimum curricular standards, certain important implications

should be kept in mind. These are:

1. The standards are intended to be flexible rather than restrictive. They

provide a general framework within which each institution should design

and develop a curriculum in the context of institutional strength, priorities,

and commitment.

2. The standards are the minimum required of schools authorized by CHED

to offer the B.S. Accountancy Program. Higher standards are expected to

be implemented by schools with deregulated status and those designated

as Centers of Excellence (COE) and Centers of Development (COD) in

Accountancy Education.

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3. Curriculum development is a dynamic and continuing process. Accounting

education should not only keep pace with current realities but should

anticipate changes that may take place in business and the accounting

profession. The school should make provision for periodic re-examination

and research to avoid curriculum obsolescence, preferably once every two

to three years.

4. Curriculum content should be carefully selected so that the available time

and resources are effectively utilized and only the appropriate and

pertinent subject areas are included.

5. Correlation and integration of the different courses of study are essential

to an effective educational program as well as to optimal student

achievement.

6. The qualitative rather than the quantitative factors of education should be

emphasized. The excellence of teaching, quality of students, broadening

effect of the total curriculum, along with the development of integrity,

professional attitudes, and a continuing desire to learn are more important

than course labels, unit requirements, or subject groupings.

7. The curriculum for BSA program should be consistent with the HEI's

philosophy, missions and vision statement.

8. The curricular requirement for BSA should follow the minimum number of

units prescribed herein.

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9. The HEI is free to enhance and to follow different patterns and modalities

based on the needs of its clientele.

10. As a general rule, subjects offered as three (3) unit courses should have

an equivalent of a minimum of 14 hours per unit. No subject offered in a

semester should exceed six (6) units.

11. Accounting internship should cover a minimum of 400-hours of mentored

practical experience where the HEI should assign a mentor to each

student. A mentor can be assigned at most twenty (20) student-mentees.

Accounting Research (3 units) should be taken together with Accounting

Internship (6 units) and in no instance should the student be allowed to

enroll in more than twelve (12) units during that term.

The internship should be covered by a memorandum of agreement

between the HEI and the industry partner and should include a detailed

Terms of Reference for the expected output between the intern and the

industry partners.

Ideally, students should take accounting internship in their fourth (4th) tear

or last academic year.

12. The HEI is required to formulate and implement an appropriate admission

policy for all students applying for BSA. Likewise, the HEI should formulate

and implement a retention policy to maintain the quality of the BSA

program.

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 13. Access to computers and multi-media materials as well as the Internet

should be provided both to faculty members and students.

e. Required Resources

Administration

1. Qualification

The BSA program shall be administered by a full-time Dean/Chair/ Director, as

the case may be, with the following appropriate qualifications:

a. Filipino citizen with good moral character.

b. Registered Professional Accountant in the Philippines with valid PRC

Identification Cards and valid Certificate of Accreditation as Accounting Teacher.

c. Teaching experience of at least five (5) years in the tertiary level, and

preferably, two (2) years of administrative experience:

d. Holder of at least a master's degree in accountancy, or other related area of

studies as identified in Section 5.5 hereof; and

e. A member in good standing of the accredited professional organization for

Certified Public Accountants.

Faculty

The faculty should possess the educational qualifications, professional

experience, classroom teaching ability, computer literacy, scholarly research

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 productivity, and other attributes essential for the successful. conduct of the

undergraduate accounting program.

1. Qualifications

a. All faculty teaching accounting courses should possess the following

qualifications:

1 Registered Professional Accountants in the Philippines with current PRC

Identification Cards:

2. Holder of a valid Certificate of Accreditation as Accounting Teacher from the

BOA/PRC

3. Holder of at least a master's degree in accountancy, or other related area of

studies as identified in Section 5.5 hereof;

4. Must have earned twelve (12) units of professional education subjects or

equivalent program (e.g, teaching and learning philosophies, test and

measurements).

5. Three years of relevant practical experience (in the fields of public practice,

commerce and industry, or

government);

6. Member in good standing of the accredited professional organization for

Certified Public Accountants; and

7. Must be of good moral character.

b. Any tenured/full time/full load faculty who does not meet the qualifications 3 and

4 above shall be required to comply with the same within a period not exceeding

three (3) years from the date of the issuance of this CMO

c. Qualifications 2 and 3 above do not apply to special lecturers or adjunct faculty.

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2. Teaching Load

a. The regular teaching load of full-time academic teaching personnel shall be

determined by the higher education institution but shall in no case exceed 24 units

per term.

b. Faculty should not be assigned to teach more than three or occasionally, four

different courses in any one term. Neither should there be too much variety in the

courses assigned in any one year.

c. De-loading from regular teaching may be allowed for administrative, research,

or professional assignments without reduction in compensation.

d. The teaching load of part-time or special lecturers teaching in more than one

educational institution shall in no case exceed 24 units per term in the aggregate.

For this purpose, the HEIS should establish a monitoring system to ensure

compliance.

3. Faculty Ranking and Evaluation

A system of ranking and evaluating faculty members should be instituted and

implemented by the school.

a. The faculty should be assigned academic ranks in accordance with suitable

ranking criteria. The usually recognized ranks of collegiate faculty members are:

instructors, assistant professors, associate professors, and professors.

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 b. As a general rule, a new member of the faculty begins as an instructor and is

subsequently promoted, it deserving. A new faculty member may immediately be

appointed to any of the higher ranks if warranted by his/her qualifications.

c. Faculty competence and performance should be periodically evaluated using

appropriate evaluation instruments to promote the professional growth of individual

faculty and provide a basis for advancement and salary adjustments.

d. The probationary employment for full-time faculty who are academically qual

fied should be for a period of not more than three (3) years. Faculty members who

have successfully passed this probationary period should be made permanent.

e. After due process, faculty members who do not meet minimum standards of

competence and performance, or who are found guilty of unprofessional conduct

or of violating school regulations should be separated from service.

4. Faculty/Staff Development

There should be a formal development program to encourage and help faculty

members keep up with new knowledge and techniques in their field, improve their

teaching skills and course materials, and continue their professional growth.

The faculty development program should include provisions for, among others:

a. Adequate and qualified supervision of faculty;

b. Scholarships, sabbatical leaves, and research grants;

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 c. financial support for active membership in professional organizations, and

attendance at continuing professional development (CPD) programs such as

seminars, workshops, and conferences;

d. In-service training courses. Periodic faculty meeting; and

e f. Participation in faculty committees.

In the end, the faculty should possess the educational Qualifications, professional

experience, classroom teaching ability, scholarly productivity, and other attributes

essential for the successful conduct of the undergraduate accounting program.

As part of their professional development, accounting faculty should take it upon

themselves to comply with the Continuing Professional Development (CFD)

requirements of the profession.

a. It the school itself offers graduate programs, it should provide its faculty

members the opportunity to earn advanced degrees, with tuition fee

privileges and other forms of assistance.

b. Attendance at in-service training programs on official time shall be

encouraged and records of such attendance shall be filed at the office of

the dean/chairman/director, as the case may be.

5. Faculty Requirements

a. At least thirty percent (30%) of the accounting education and professional subjects

in the program should be handled by full-time faculty.

b. There should be at least 3 full-time CPA faculty for CHED recognized BSA

program.

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Library

Library personnel, facilities and holdings should conform to existing CHED requirements

for libraries which are embodied in a separate CHED issuance. The library must maintain

a collection of updated and appropriate/suitable textbooks and references used for the core

courses in the curriculum. Library resources should complement curriculum delivery to

optimize the achievement of the program outcomes for the BS Accountancy program

Laboratory and Physical Facilities

The school must also provide for computer laboratories required for hands on training of

the students. The laboratory floor space should be at least 20 square meters per student.

For the computer laboratory. there should be no more than two (2) students per terminal

or workstation. At least one of the laboratories should be a multi-user or a networked

system. Likewise, one printer is required per fifteen (15) computers. Computers should

also be provided for the use of the faculty.

The required computer hardware and software should be able to respond to the objectives

of the subjects in the curriculum. They should conform to generally accepted industry

standards and be capable of providing training in the micro, mid-range or main-frame

environments. At least twenty percent (20%) of the equipment should have been acquired

within the last three (3) years or upgraded to the latest technological standards.

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Venn Diagram

BSA BSMA

IR 1

Elec 3 PC 01
AE 01 AE 14 GE 01 NSTP 1

Elec 4 AE 02 AE 15 GE 02 NSTP 2 PC 02

AE 03 AE 16 GE 03 SCC 01 PC 03
PrE 01
AE 04 AE 17 GE 04 CE 01
PrE 02 PC 04
AE 05 AE 18 GE 05 CE 02
PrE 03 PC 05
AE 06 AE 19 GE 06 CE 03

PrE 04 AE 07 AE 20 GE 07 CE 04 PC 06

AE 08 AE 21 GE 08 Elec 1 PC 07
PrE 05
AE 09 AE 22 GE 09 Elec 2
PrE 06 PC 08
AE 10 AE 23 GE 10 PE 01
PrE 07 CAPP 101
AE 11 AE 24 GE 11 PE 02

PrE 08 AE 12 AE 25 GE 12 PE 03

AE 13 AE 26 PE 04

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Flowchart

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References

CHED (Commission on higher Education). (2017, May 26). CMO No. 27, s.2017 – Policies,

Standards and Guidelines for Bachelor of Science in Accountancy (BSA) Program.

Chedro1.com.https://chedrol.com/wp-content/uploads/2019/07/CMO-27-s-2017.pdf

CHED (Commission on higher Education). (2017, May 26). CMO No. 28, s.2017 – Policies,

Standards and Guidelines for Bachelor of Science in Accountancy (BSA) Program.

Chedro1.com. https://chedrol.com/wp-content/uploads/2019/07/CMO-28-s-2017.pdf

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