PROPOSED SPUS PROGRAM INDICATORS FOR BACHELOR OF SCIENCE IN ACC

BSA PROGRAM GRADUATE OUTCOMES

6.1 Common to all programs in all types of schools

6.1.1  Articulate and discuss the latest developments in the

specific field of practice. (PQF level 6 descriptor)
6.1.1  Articulate and discuss the latest developments in the
specific field of practice. (PQF level 6 descriptor)
6.1.2. Effectively communicate orally and in writing using both
English and Filipino languages.
6.1.2. Effectively communicate orally and in writing using both
English and Filipino languages.
6.1.3 Work effectively and independently in multi-disciplinary and
multi-cultural teams (PQF level 6 descriptor)
6.1.4. Act in recognition of professional, social, and ethical
responsibility.
6.1.4. Act in recognition of professional, social, and ethical
responsibility.

6.1.5  Preserve and promote "Filipino historical and cultural

heritage" (based on RA 7722)
6.2 Common to the Business and Management Discipline

6.2.1 Describe the basic functions of management such as

planning, organizing, leading and controlling.
6.2.1 Describe the basic functions of management such as
planning, organizing, leading and controlling.

6.2.2 Identify and describe the basic concepts that underlie each
of the functional areas of business (marketing, finance, human
resources management, information techonology, and strategic
management) and employ these concepts in various business
situations.
6.2.3 Select the property decision making tools to critically,
analytically and creatively solve problems and drive results
6.2.3 Select the property decision making tools to critically,
analytically and creatively solve problems and drive results
6.2.4 Express clearly and communicate effectively with
stakeholders both in oral and written forms.

6.2.5 Apply information and communication techonology (ICT)

skills as required by the business environment.
6.2.5 Apply information and communication techonology (ICT)
skills as required by the business environment.

6.2.6 Work effectively with other stakeholders and manage conflict

in the workplace.
6.2.6 Work effectively with other stakeholders and manage conflict
in the workplace.

6.2.7 Organize and lead groups to plan and implement business

and related activities.
6.2.7 Organize and lead groups to plan and implement business
and related activities.

6.2.8 Demostrate corporate citizenship and social responsibility.

6.2.9 Exercise high perosnal moral and ethical standards.
6.3 Specific to sub-discipline and major

6.3.1  Resolve business issues and problems with a global and

strategic perspective using knowledge and technical proficiency
in the areas of financial accouting and reporting, cost accounting
and management accounting  and control, taxation, and
accounting information systems.
6.3.1  Resolve business issues and problems with a global and
strategic perspective using knowledge and technical proficiency
in the areas of financial accouting and reporting, cost accounting
and management accounting  and control, taxation, and
accounting information systems.
6.3.2  Conduct accountancy research through independent
studies of relevant literature and appropriate use of accounting
theory and methodologies.

6.3.3 Employ technology as a busies stool in capturing financial

and non-financial information, generating reports and making
decisions.
 6.3.4 Apply knowledge and skills to successfully respond to
various types of assessments (including professional licensure
and certifications)

6.3.5 Confidently maintain a comitment to good corporate

citizenship, social responsibility and ethical pracice in
performaning functions as an accountant.
6.3.5 Confidently maintain a comitment to good corporate
citizenship, social responsibility and ethical pracice in
performaning functions as an accountant.
ORS FOR BACHELOR OF SCIENCE IN ACCOUNTANCY

PERFORMANCE INDICATORS
 Pass licensure examinations or qualify for professional
accreditations/certifications
Customize an accounting software to a particular business entity

Develop a financial model using a spreadsheet software

Design an appropriate research plan

Prepare a critical review of related literature

Analyze results of study and discuss implications and contributions to body of

knowledge

Present findings and conclusions of the study

Communicate effectively the results of financial analysis.

Prepare Accountancy reports such as budgets and business plans using

appropriate framework.
Prepare Accountancy reports such as budgets and business plans using
appropriate framework.

Design an appropriate research plan

Record financial transactions in compliance with generally accepted

accounting and reporting standards (both global and local) for sole
proprietorships, partnerships.
Communicate limitations or other constraints that would preclude responsible
judgment or successful performance of an activity such as in the practicum or
on-the-job-training

Demonstrate responsibility for advancing cultural competence within and

beyond their organizations, helping to challenge structural and institutional
oppression and build and sustain diverse and inclusive institutions and
communities.
Demonstrate an understanding of and respect for the importance of culture in
practice, policy, and research.

Promote adherence to legitimate and acceptable ethical objectives of an

organization.

Communicate limitations or other constraints that would preclude responsible

judgment or successful performance of an activity such as in the practicum or
on-the-job-training.
Perform accounting-related work in actual workplace based on pre-set
standards

Demonstrate an understanding of and respect for the importance of culture in

practice, policy, and research.

Promote adherence to legitimate and acceptable ethical objectives of an

organization.
Communicate limitations or other constraints that would preclude responsible
judgment or successful performance of an activity such as in the practicum or
on-the-job-training.

Demonstrate an understanding of and respect for the importance of culture in

practice, policy, and research.
Demonstrate responsibility for advancing cultural competence within and
beyond their organizations, helping to challenge structural and institutional
oppression and build and sustain diverse and inclusive institutions and
communities.

Prepare individual and corporate income tax returns and conduct basic tax
planning in compliance with relevant legislations and regulations.
Design and implement a management control and performance system.

Record financial transactions in compliance with generally accepted

accounting and reporting standards (both global and local) for sole
proprietorships, partnerships. Corporations, government and not-for-profit
organizations.

Prepare Accountancy reports such as budgets and business plans using

appropriate framework.

Perform cost-benefit analysis for management decisions.

Conduct financial and operational audits of all types of business enterprise
and not-for-profit organization.

Design and implement a management control and performance system.

Perform cost-benefit analysis for management decisions.

Prepare individual and corporate income tax returns and conduct basic tax
planning in compliance with relevant legislations and regulations.

Conduct financial and operational audits of all types of business enterprise

and not-for-profit organization.
Prepare Accountancy reports such as budgets and business plans using
appropriate framework.

Record financial transactions in compliance with generally accepted

accounting and reporting standards (both global and local) for sole
proprietorships, partnerships. Corporations, government and not-for-profit
organizations.
Communicate limitations or other constraints that would preclude responsible
judgment or successful performance of an activity such as in the practicum or
on-the-job-training.

Communicate effectively the results of financial analysis.

Develop a financial model using a spreadsheet software

Customize an accounting software to a particular business entity

Analyze the performance of a particular business entity using
appropriate accounting software tools and functions.

Promote adherence to legitimate and acceptable ethical objectives of an

organization.

Demonstrate an understanding of and respect for the importance of culture in

practice, policy, and research.
Demonstrate responsibility for advancing cultural competence within and
beyond their organizations, helping to challenge structural and institutional
oppression and build and sustain diverse and inclusive institutions and
communities

Design and implement a management control and performance system.

Prepare Accountancy reports such as budgets and business plans using

appropriate framework. 
 Prepare individual and corporate income tax returns and conduct basic tax
planning in compliance with relevant legislations and regulations.

Demonstrate an understanding of and respect for the importance of culture in

practice, policy, and research.

Demonstrate responsibility for advancing cultural competence within and

beyond their organizations, helping to challenge structural and institutional
oppression and build and sustain diverse and inclusive institutions and
communities.
Record financial transactions in compliance with generally accepted
accounting and reporting standards (both global and local) for sole
proprietorships, partnerships. Corporations, government and not-for-profit
organizations.

Perform cost-benefit analysis for management decisions.

Design and implement a management control and performance system

Prepare Accountancy reports such as budgets and business plans using
appropriate framework

Conduct financial and operational audits of all types of business enterprise

and not-for-profit organization.

. Prepare individual and corporate income tax returns and conduct basic tax
planning in compliance with relevant legislations and
regulations.                                                                                                         
      

Communicate effectively the results of financial analysis.

Design an appropriate research plan

Analyze results of study and discuss implications and contributions to body of
knowledge

Prepare a critical review of related literature

Present findings and conclusions of the study

Communicate effectively the results of financial analysis.

Customize an accounting software to a particular business entity

Develop a financial model using a spreadsheet software

Analyze the preformance of a particular business entity using appropriate

accounting software tools and functions.
Pass licensure examinations or qualify for professional
accreditations/certifications.

Perform accounting-related work in actual workplace based on pre-set

standards

Demonstrate an understanding of and respect for the importance of culture in

practice, policy, and research.
Demonstrate responsibility for advancing cultural competence within and
beyond their organizations, helping to challenge structural and institutional
oppression and build and sustain diverse and inclusive institutions and
communities.

Promote adherence to legitimate and acceptable ethical objectives of an

organization.
Communicate limitations or other constraints that would preclude responsible
judgment or successful performance of an activity such as in the practicum or
on-the-job-training.
 Performance Indicators from CMO No. 27, s. 2017

1. Record financial transactions in compliance with generally

accepted accounting and reporting standards (both global and
local) for sole proprietorships, partnerships. Corporations,
government and not-for-profit organizations.
2. Prepare Accountancy reports such as budgets and business
plans using appropriate framework.

3. Conduct financial and operational audits of all types of business

enterprise and not-for-profit organization.
4. Prepare individual and corporate income tax returns and
conduct basic tax planning in compliance with relevant legislations
and regulations.

5. Perform cost-benefit analysis for management decisions.

6. Design and implement a management control and performance

system.
7. Communicate effectively the results of financial analysis.

8. Design an appropriate research plan

9. Prepare a critical review of related literature

10. Analyze results of study and discuss implications and

contributions to body of knowledge

11. Present findings and conclusions of the study

12. Customize an accounting software to a particular business
entity

13. Develop a financial model using a spreadsheet software

14. Analyze the preformance of a particular business entity using

appropriate accounting software tools and functions.
15. Perform accounting-related work in actual workplace based on
pre-set standards

16. Pass licensure examinations or qualify for professional

accreditations/certifications.

17. Promote adherence to legitimate and acceptable ethical

objectives of an organization.
18. Communicate limitations or other constraints that would
preclude responsible judgment or successful performance of an
activity such as in the practicum or on-the-job-training.

PROPOSED ADDITIONAL PERFORMANCE INDICATORS

19. Demonstrate an understanding of and respect for the importance of
culture in practice, policy, and research.
20. Demonstrate responsibility for advancing cultural competence within
and beyond their organizations, helping to challenge structural and
institutional oppression and build and sustain diverse and inclusive
institutions and communities.
 COMPETENCY
Regulatory
Law on obligations Business Law & Management International
Framework and
& Contracts Regulations Science Business and Trade
Legal Issues, etc.

6.3.1 Resolve business issues and problmes with a global

and strategic perspective using knowledge and technical
proficiency in the areas of financial accouting and
reporting, cost accounting and management accounting
and control, taxation, and accounting information systems.
6.3.2 Conduct accountancy research through independent
studies of relevant literature and appropriate use of
accounting theory and methodologies.
6.3.Employ technology as a business tool in capturing
financial and non-financial information, generating reports
and making decisions.

6.3.4 Apply knowledge and skills to successfully respond to

various types of assessments (including professional
licensure and certifications)

6.3. 5Confidently maintain a comitment to good corporate

citizenship, social responsibility and ethical pracice in
performaning functions as an accountant.
 Statistical Analysis Governance, Financial
Accounting Accounting Accountancy Managerial Economic
with Software Business Ethics, Accounting and
Research Methods Internship Research Economics Development
Application Risk, etc Reporting
 Conceptual Accounting
Intermediate Intermediate Intermediate Financial IT Application
Framework and Financial Markets Information
Acctg. 1 Acctg. 2 Acctg. 3 Management Tools in Business
Acctg. Standards System
 Auditing & Auditing &
Auditing &
Cost Accounting Strategic Cost Strategic Business Assurance: Assurance:
Business Tax Income Taxation Assurance
and Control Management Analysis Concepts & Concepts &
Principles
Applications 1 Applications 2
 Principles &
Auditing & Accounting for Accounting for Valuation
Auditing in a CIS Operations Methods in
Assurance:Speciali Special Government and Updates in FRS Concepts and
Environment Auditing Teaching
zed Industries Transactions Non-profit Orgs. Methods
Accounting
Accounting for
Business
Combinations
 Regulatory
ESSENTIAL PERFORMANCE Law on
Business Law Framework
obligations &
& Regulations and Legal
ELEMENTS Contracts
Issues, etc.

LPO1- Ethical, Paulinian LEADERS & PROFESSIONALS

1EPE1:Consistently adhere to ethico- moral

standards of decision making and behavior in
their personal, professional and organizational
affairs;

1EPE2:Declare, affirm, and manifest the values

and principles of honesty, transparency,
responsibility, accountability, and fairness in
their professional lives and endeavors;

1EPE3:Launch and sustain initiatives that

openly advocate and tangibly uphold the
rights and dignity of those seeking redress for
all forms of injustices committed against
them, and reach out to those who are
deprived, marginalized and underserved;
1EPE4:Articulate, advocate, and exhibit
1EPE5:Speak
Paulinian idealsand take
and action
values in to expose
their and
private and
redress violations
professional of social and
lives nurtured professional
by prayer and a
norms and principles
deeprelationship withwhatever
God; andthe
consequences may be.
2EPE1:Stay abreast of emerging social and
LPO2- Cutting-Edge,
technological Resilientpursue
trends and proactively VISIONARIES & INNOVATORS
fruitful ways of capitalizing on them;

2EPE2:Clarify and explain emerging and

potential social, economic, political, and
technological trends affecting their field and
propose feasible ways to incorporate them in
their work;

2EPE3:Develop and propose ideas for

innovations in their field, meticulously testing
their feasibility and utility;
2EPE4:Design creative ways to address
challenges in their field that transcend
conventional approaches dealing with them;
and

2EPE5:Explain significant setbacks they have

experienced in life and how they have
summoned the inner resources and used “out
of the box’ thinking and actions to address
and overcome them.

LPO3- Engaging, Trustworthy TEAM BUILDERS & MENTORS

3EPE1:Invite open, non-judgmental
communication with others, listening closely to
the intent and spirit of their words and offering
clear, constructive responses in return

3EPE2:Clarify at the outset the substance and

intent of all agreements and commitments made,
making every effort to fulfill them and supporting
others to do the same

3EPE3:Publicly explain the purpose and potential

benefits of all group endeavors, enlisting explicit
agreement and support for them from participants
before proceeding

3EPE4:Initiate and develop jointly beneficial and

sustainable projects with colleagues in which plans
3EPE5:Willingly andare
and responsibilities openly share shared,
equitably relevantreliably
insights, observations,
carried out and honestlyand expertise,
evaluated byguidance,
all; and
4EPE1:Set
and supportand
withdiligently pursuecolleagues.
less experienced high
performance standards for the continuous
LPO4 -Reliable,
improvement Productive
of themselves EXPERTS & IMPLEMENTERS
and their
organization.

4EPE2:Accurately describe the knowledge and

skills that adept career professionals in their
field consistently demonstrate, and evaluate
whether theirs compare favorably;
4EPE3:Continuously improve their
competencies, the quality of their work, and
their tangible benefits to fellow colleagues
and clients;

4EPE4:Develop and accomplish projects and

related work that meet or exceed quality
standards within agreed-upon timelines and
resource limits; and

4EPE5:Develop and regularly update a

personal performance portfolio that highlights
advancements in their knowledge, techniques,
and tangible accomplishments.

LPO5- Dedicated, Transformative SUPPORTERS & STEWARDS of ALL CREATION

5EPE1:Promote and actively participate in

initiatives that advocate, and directly support
the right of all creatures to exist and flourish;

5EPE2:Devise programs and strategies that

shift the momentum of society toward
consciously preserving and improving the
viability of our planet’s eco- and social
support systems;

5EPE3:Devote their time, talents, and

resources to improving and maintaining the
health and well-being of peoples especially
the less privileged and underserved;

5EPE4: Mobilize others in advocating and

implementing public policies and programs
that foster justice, peace, solidarity, and
respect for life and cultures;

5EPE5: Act decisively to inform others of ways

they can tangibly reduce environmental
pollution and improve the quality of life in
their local and larger communities
 Statistical
International Accounting
Management Accounting Accountancy Analysis with
Business and Research
Science Internship Research Software
Trade Methods
Application
of ALL CREATION
 Conceptual
Governance, Financial
Managerial Economic Framework Intermediate
Business Accounting
Economics Development and Acctg. Acctg. 1
Ethics, Risk, etc and Reporting
Standards
 Accounting IT Application
Intermediate Intermediate Financial Financial
Information Tools in
Acctg. 2 Acctg. 3 Markets Management
System Business
 Cost Strategic Auditing &
Strategic Cost Income
Accounting Business Business Tax Assurance
Management Taxation
and Control Analysis Principles
 Auditing & Auditing & Auditing & Accounting for
Auditing in a Accounting for
Assurance: Assurance: Assurance:Spe Government
CIS Special
Concepts & Concepts & cialized and Non-profit
Environment Transactions
Applications 1 Applications 2 Industries Orgs.
 Principles &
Valuation
Operations Methods in
Updates in FRS Concepts and
Auditing Teaching
Methods
Accounting