FILIPINO SA IBAT IBANG DISIPLINA
Bachelor of Science in Accountancy (BSA)

DESKRIPSYON NG KURSO

Ang FILDIS ay isang praktikal na kursong nagpapalawak at nagpapalalim sa kasanayan sa malalim at mapanuring pagbasa, pagsulat, at pananaliksik sa wikang Filipino sa iba't ibang larangan, sa konteksto ng kontemporaryong sitwasyon at mga pangangailangan ng bansa at ng mga mamamayang Pilipino.

 

Managerial Economics
Bachelor of Science in Accountancy (BSA)

Managerial Economics for BSA Students

Managerial Economics is a specialized course designed for Bachelor of Science in Accountancy (BSA) students, focusing on the application of economic principles to managerial and financial decision-making. The course bridges the gap between economic theory and accounting practices, equipping students with analytical tools to address challenges in financial planning, budgeting, pricing, and resource allocation.

This course emphasizes the integration of microeconomic and macroeconomic concepts with accounting to enable students to analyze market trends, optimize costs, evaluate risks, and develop strategic decisions that support organizational goals. It also highlights the critical role of accountants as decision-makers in today’s dynamic business environment.

Key Areas of Study:

  • Introduction to managerial economics and its relevance to accountancy
  • Demand analysis, forecasting, and elasticity applications
  • Production and cost analysis for budgeting and financial reporting
  • Pricing strategies and market structures
  • Decision-making under risk and uncertainty
  • Macroeconomic factors and their impact on financial performance

Learning Outcomes:
By the end of the course, BSA students will be able to:

  1. Apply economic principles to enhance accounting practices and managerial decisions.
  2. Analyze demand, cost, and market conditions to support financial planning.
  3. Develop pricing strategies and evaluate their impact on profitability.
  4. Assess macroeconomic trends and their implications for business operations.
  5. Use economic tools to make informed, ethical, and strategic decisions in accounting roles.

Prerequisite: Basic Microeconomics or an equivalent introductory economics course.

Would you like additional emphasis on any specific skill or competency, such as financial modeling or ethical decision-making?

Management Science
Bachelor of Science in Accountancy (BSA)

This course covers many approaches to solving business problems from managerial point of view.  Various optimization techniques are surveyed with an emphasis on the why and how of these types of models as opposed to a detailed theoretical approach.  Students develop optimization models which relate to their areas of interest.  Spreadsheets are used extensively to accomplish the mathematical manipulations.  Emphasis is placed on input requirements and interpretation of results.

Business Taxation
Bachelor of Science in Accountancy (BSA)

It is a three-unit course is primarily concerned with the business and transfer taxation.  The objective is to develop a working knowledge of the basic principles and rules of the transfer and business tax system as these apply to certain types of taxpayers.  It covers an overview of the basic succession, the estate and donor’s taxes, which    aims to provide the students with knowledge of the concept of disposition or conveyance of property through succession and donation.  On the other hand, the business taxes  cover the consolidated value added tax and percentage taxes only as these relate to the engagement in trade or business or the practice of profession. Tax forms are provided for specific topics discussed.

Accountancy Research
Bachelor of Science in Accountancy (BSA)

Accountancy research involves the systematic investigation and study of accounting principles, practices, and challenges to improve financial reporting, auditing, taxation, and management accounting.

Accounting for Special Transactions
Bachelor of Science in Accountancy (BSA)

This course deals with specialized accounting problems likely to be encountered by accountants. It exposes the learners to accounting for transactions and activities that relate to business organizations other than the corporate form. The study of the various topics in this course is based upon fundamental valuation accounting and accounting theory as applied to special income and expense recognition methods and expanded business operations.