Course Descriptions

ECO-103  Microeconomics (3 units)

Provides the introductory framework of the business environment through the study of the market behavior of the consumer and the firm and their interactions the market. The course discusses the mechanisms by which resources are allocated, prices determined and income distributed. It concentrated on the explanation and evaluation of the operation of the price policy system as it regulates production, distribution and consumption. Some topics to be discussed are demand analysis and equilibrium determination in various types of markets.

AC-101  Principles of Accounting I (3 units)

Covers the basic principles of financial accounting. As an introductory course for business administration students, who will not be specializing in accounting, the subjects will focus on:

1.       The nature, functions and scope of the accounting discipline and its relation to the other business disciplines.

2.       The basic structure, fundamental concepts and principles of accounting.

3.       AC-101 specifically covers the accounting equation, the Balance Sheet, and in particular, the various asset accounts. Understanding financial data/statements/reports, knowing their nature and the various methods of appreciation and valuing transactions and their limitations will be the principal approach.

4.       The proper interpretation of financial data/ statements/ reports for purpose of assisting in the decision-making process.

The procedures of bookkeeping, journalizing, posting the preparation of worksheets, the financial statements, and adjusting and closing entries will also be discussed.

·          For business Administration

AC-102  Principles of Accounting II (3 units)

The subject is a continuation of the introductory course in accounting (AC-101) for business administration students, who will not be specializing in accounting. The subject will focus on:

1.       Ac-102 continues the Balance Sheet accounts starting with liabilities and equity accounts. The equity structures of business entities, particularly single proprietorship, partnerships and corporations, the laws governing such forms of business entities are discussed extensively in relation to the accounting practice prevailing.

2.       The Income Statement and its component accounts and forms.

3.       The two formats of the Statement of Cash Flows.

4.       Financial Statement Analysis through the use of the various tools, such as ratios and others.

5.       The proper interpretation of financial data/ statements/ reports for purposes of assisting in the decision-making process.

Pre-requisite: AC-101

*For Business Administration

BA-101  Business Communications (3 units)

This course consists of two parts: (1) a course designed to improve the oral and writing ability of students in order to communicate more effectively in the business setting; and (2) internal and external corporate communications

BA-102  Business Software Application (3 units)

This course covers computer database principles and software. Students are expected to design database file structures, organize and manipulate records from files, utilize basic database programming techniques for simple business and accounting transactions.

BA-103  Managerial Accounting (3 units)

This course explains the use and interpretation of financial information and data for the use by the management in planning and controlling business activities. Includes analysis, budgeting, decision-making and the control operation.

                        Pre-requisites: AC-101/ AC-102

BA-104  Management Information Systems (3 units)

Information in the corporate structure is a basic resource that is available to managers. This, recognizing that information is a resource, it follows that information should be managed in much the same way as other resources, such as money, material, machines and personnel. This course covers all the aspects of information management, such as: data gathering, information processing, dissemination and updating.

BA-105  Business Policy with Corporate Governance (3 units)

Integrates the different concepts learned in other courses by making the students analyze the problems of a company from the point of view of the top management. It also introduces the concepts of corporate strategy. Social responsibility of business is further emphasized and viewed in terms of corporate objectives and strategies.

BA-105  Development Enterprise (3 units)

Traces the establishment of small business firms-staring from an analysis of the entrepreneurial opportunities available, progressing to the actual creation of the firm, and concluding with the management strategies necessary to keep the firm operating successfully. An analysis of the Philippines business environment as if affects the setting up and operations of small business are conducted throughout the course. Discussion is also focused on the factors that may determine success or failure. A final output is a written feasibility study presented for interpolation to a panel of business people and BA faculty


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