CALENDAR ofACTIVITIES

2013
26-28 AAO Days (AAO Mini Sportsfest) May Summer Sports Training Joaquin Memorial Sports Complex (Grandstand) 01-31 [Sports schedules will depend on the Administrative
discretion of the Summer Training organizers] Venue will depend on where the sports and nonsports event will take place

Aug School of Management and Accountancy 19-24 (SMA) Days Sept Release of Semester-end Newsletter 23 23-Oct 3 Online Book and Frat Shirt Ordering via
AdZU Portal

06-15 Online Book Ordering via AdZU Portal

Unclaimed Book Sale 14-18 Student Activity Center
09:00AM - 05:00PM

27- Basic Accounting Tutorials Bellarmine-Campion Building, 4 oor June 1 09: 00AM - 05:00PM (May 27*- 31)
th

01: 00PM - 05:00PM (June 1*)

*The Opening and Closing Ceremony will be held at the Brebeuf Gymnasium on May 27 and June 1, respectively.

Oct Semestral Break Training of Athletes 14- Back eld Nov 2 09:00AM - 05:00PM 21-26 Distribution of Books
Student Activity Center 09:AM - 05:00PM

June 01

Accountancy Department General Assembly

Brebeuf Gymnasium 08:00AM - 12:00NN

Freshmen Orientation Seminar 08 Release of AAO Freshmen Tract

Multi-Purpose Covered Court (MPCC) 01:00PM - 03:00PM

28- Exhibit of Semester-End Disclosures Nov 2 College Lobby Nov AAO 3 General Assembly 04
rd

10 AAO 1

st

General Assembly

29-Dec 7 Ateneo Fiesta Dec AAO Victory Party 14 23 AAO Christmas Party

Brebeuf Gymnasium 03:00PM - 04:00PM

10-15 Distribution of Books

Student Activity Center 09: 00AM - 05:00** **Subject to the availability of o cers

Student Activity Center (Tentative) 09:00AM -12:00NN

July Acquaintance Party Astoria Regency, Pasonanca, ZC 04 07:30PM - 12:00AM 08 AAO 2

nd

2014

Feb Release of Semester-End Newsletter 10 20 Election of Governor and Vice-Governor

for SY: 2014-2015

General Assembly

Brebeuf Gymnasium 03:00PM - 04:00PM

Chair
This year is an exciting one for us in the Accountancy Department. It is a time to remember and a time to move forward. We remember the timeless quality of the Ateneo education that is the hallmark of our department's courses. We remember the ardent quest for excellence that has made us legendary. We have also taken a few leaps and bounds forward. We have in our roster seasoned professors who have become experts in their elds of teaching. We also have the best graduates of the institution who have come back to us, equipped with experience from the audit and corporate world. The school has not seen a set of mentors as diverse and as strong as this year's. They have worked hard over the summer and they come prepared with a revitalized curriculum in tow. Advice will come to you from all sources in this, your rst year at the Ateneo. I have but a handful that I picked up from UPenn Deans to share to you. First, never underestimate yourself. You have the potential to y as high as you want to. Your will is your own limit. Second, plan ahead. The best way to go through college is to have a map in your backpack. O entimes you pick up a map that does not point you to the direction you want to go. We will help charter your course. Third, get to know your professors. Gone are the days when teachers exist only to strike fear in the hearts of kids. We are here to be partners in your education, in fullling your dreams. Fourth, discover what you love and allow yourself to gravitate towards it. College is a time of sweethearts and heartbreaks alike --- in relationships as well as in subjects. Rejection and failure do not signal the end of the road. They merely nudge you to a path that was truly meant for you. Fi h, think outside of the classroom. The Ateneo prides itself for its holistic formation. The classroom is not the only place where learning happens. Explore every nook and cranny of the campus to nd and learn wonderful things. There is a plethora of organizations waiting for your name in their signup sheets. Lastly, enjoy. College comes only once in your life. Make the most of it! Marc Angelo S Rojas Chair, Accountancy Department School of Management and Accountancy

Retention Policy
BACHELOR OF SCIENCE IN ACCOUNTANCY
After admission to the BSA Program, the student, regardless of year level, must maintain good moral character at all times. He/She must adhere to the rules of conduct imposed by Ateneo in its College Student's Handbook. At the same time, he/she must adhere to the rules, regulations, and policies imposed by the School of Management and Accountancy. He/She shall always act in a manner that will uphold the honor, dignity, and prestige of the Ateneo de Zamboanga University and the Accountancy Program and must meet the following requirements to stay in the program and obtain the corresponding BSA degree: Minimum GPA (for every semester or summer of study): 2.0 Minimum Final Grade: - In CPA Board Related subjects: 2.0
Accounting 201 (Fundamentals of Accounting, P1) Accounting 202 (Fundamentals of Accounting, P2) Accounting 205 (Cost Accounting and Cost Management, P1) Accounting 206 (Cost Accounting and Cost Management, P2) Accounting 230 (Financial Accounting and Reporting, P1) Accounting 240 (Financial Accounting and Reporting, P2) Accounting 315 (Financial Accounting and Reporting, P3) Accounting 250 (Advanced Financial Accounting and Reporting, P1) Accounting 311 (Advanced Financial Accounting and Reporting, P2) Accounting 314 (Management Accounting, P1) Accounting 316 (Accounting for Gov't, Not-for-pro t Entities and Specialized Industries) Accounting 214 (Accounting Information System) Accounting 411 (Management Accounting, P2) Accounting 500 (Internship/Accounting Thesis) Accounting 600 (Synthesis) Accounting 412 (Management Consultancy) Accounting 416 (Fraud and Forensic Accounting) Accounting 610 (Integrative Course 1: Theory of Accounts) Accounting 620 (Integrative Course 2: Practical Accounting 1) Accounting 630 (Integrative Course 3: Practical Accounting 2) Accounting 640 (Integrative Course 4: Management Advisory Services) Accounting 650 (Integrative Course 5: Business Law and Taxation) Accounting 660 (Integrative Course 6: Auditing Theory) Accounting 670 (Integrative Course 7: Auditing Problems) Auditing 310 (Assurance Principles, Professional Ethics and Good Governance) Auditing 320 (Applied Auditing) Finance 211 (Financial Management, P1) Finance 212 (Financial Management, P2) IT 131 (IT Concepts and Systems Analysis and Design) IT 152 (Audit in CIS Environment) Law 111 (Obligations and Contracts/Civil Code) Law 102 (Law on Business Organizations and SEC) Law 113 (Negotiable Instrument and Insurance) Law 114 (Sales, Agency, Bailments and Labor Laws) Tax 111 (Principles of Taxation/Income Tax) Tax 112 (Transfer and Business Taxes/Planning)

- Business Education subjects:

1.5

Economics 101 (Principles of Economics w/ TLR) Economics 111 (Microeconomic Theory and Practice) Economics 112 (Macroeconomic Theory and Practice) Finance 100 (Basic Finance) Management 101 (Business Organization and Management) Management 104 (Human Behavior in Organization) Management 201 (Production Management and Quality Control) Management 205 (Social Responsibility and Corporate Governance) Management 220 (Business Policy and Strategy) Marketing 100 (Principles of Marketing) Math 101 (College Algebra) Math 104 (Business Statistics) Math 121 (Mathematics of Investments) Math 123 (Quantitative Techniques in Business) Math 125 (Business Calculus)

- General Education subjects: 1.5

English 098 (Basic Grammar and Composition) English 111 (Reading and Composition) English 112 (Research and Academic Writing) English 211 (Public Speaking and Debate)

- Others: 1.0
Literature, Philosophy, Chemistry, Biology, Humanities, Religious Studies, FFP/NSTP, PE, IT111, IT121, Sociology, Psychology, Filipino, Foreign Language, History and Rizal courses)

When the BSA student gets into any of the situation below, the corresponding action will be applied:
GPA is less than 2.0: The student is disquali ed to continue in the BSA Curriculum and is advised to shift to another course. Final Grade in any CPA Board related subjects is less than the required grade of 2.0 but not 0.00 (F): The student is given the chance to retake the said subject and meet the required nal grade. However, the student is only allowed to retake the subject once. The student is allowed only a maximum of two major subjects to be retaken from third year to fth year of his/her study. Final Grade in any Business Education subjects and English subjects is less than the required grade of 1.5 but not 0.00 (F): The student is given the chance to retake the said subject and obtain the required nal grade. However, the student is only allowed to retake the subject once. The student is allowed only a maximum of two subjects (either Business Education and/or English subjects) to be retaken during his/her entire period of study. Final Grade in ANY of the subjects enrolled is 0.00 (F) or WF: The student is disquali ed to continue in the BSA Curriculum and is advised to shift to another course.

BACHELOR OF SCIENCE IN MANAGEMENT ACCOUNTING

After admission to the BSMA Program, the student, regardless of year level, must maintain good moral character at all times. He/She must adhere to the rules of conduct imposed by Ateneo in its College Student's Handbook. At the same time, he/she must adhere to the rules, regulations, and policies imposed by the School of Management and Accountancy. He/She shall always act in a manner that will uphold the honor, dignity, and prestige of the Ateneo de Zamboanga University and the Management Accounting Program and must meet the following requirements to stay in the program and obtain the corresponding BSMA degree: Minimum GPA (for every semester or summer of study): 1.5 Minimum Final Grade: - In Professional subjects: 1.5
Accounting 201 (Fundamentals of Accounting, P1) Accounting 202 (Fundamentals of Accounting, P2) Accounting 230 (Financial Accounting and Reporting, P1) Accounting 240 (Financial Accounting and Reporting, P2) Accounting 205 (Cost Accounting and Cost Management, P1) Accounting 206 (Cost Accounting and Cost Management, P2) Accounting 314 (Management Accounting, P1) Accounting 411 (Management Accounting, P2) Accounting 401 (Operational Auditing) Accounting 316 (Accounting for Gov't, Not-for-pro t Entities and Specialized Industries) Accounting 412 (Management Consultancy) Accounting 550 (Accounting Thesis/Practicum) Finance 211 (Financial Management, P1) IT 141 (Information Management and Control) Law 111 (Obligations and Contracts/Civil Code) Law 112 (Law on Partnership/Corp & SEC) Law 113 (Negotiable Instruments/Insurance) Tax 111 (Principles of Taxation/Income Tax) Tax 112 (Transfer and Business Taxes/ Tax Planning)

- General Education subjects: 1.5

English 098 (Basic Grammar and Composition) English 111 (Reading and Composition) English 112 (Research and Academic Writing) English 211 (Public Speaking and Debate)

- Others: 1.0
(Literature, Philosophy, Chemistry, Biology, Humanities, Religious Studies, FFP/NSTP, PE, IT111, 121, Sociology, Psychology, Filipino, Foreign Language, History and Rizal courses)

When the BSMA student gets into any of the situation below, the corresponding action will be applied:
GPA is less than 1.5: The student is disquali ed to continue in the BSMA Curriculum and is advised to shift to another course. Final Grade in any Professional, Business Education, or English subjects is less than the required grade of 1.5 but not 0.00 (F): The student is given the chance to retake the said subject and meet the required nal grade. Final Grade in ANY of the subjects enrolled is 0.00 (F) or WF: The student is given the chance to retake the said subject and obtain the required nal grade. However, the failed subjects must not be more than 9 units in any given semester. E ective for incoming freshmen of School Year 2013-2014 and thereafter.

BACHELOR OF SCIENCE IN ACCOUNTING TECHNOLOGY

After admission to the BSAT Program, the student, regardless of year level, must maintain good moral character at all times. He/She must adhere to the rules of conduct imposed by Ateneo in its College Student's Handbook. At the same time, he/she must adhere to the rules, regulations, and policies imposed by the School of Management and Accountancy. He/She shall always act in a manner that will uphold the honor, dignity, and prestige of the Ateneo de Zamboanga University and the Accounting Technology Program and must meet the following requirements to stay in the program and obtain the corresponding BSAT degree: Minimum GPA (for every semester or summer of study): 1.75 Minimum Final Grade: - In Professional subjects: 1.5
Accounting 201 (Fundamentals of Accounting, P1) Accounting 202 (Fundamentals of Accounting, P2) Accounting 205 (Cost Accounting and Cost Management, P1) Accounting 206 (Cost Accounting and Cost Management, P2) Accounting 230 (Financial Accounting and Reporting, P1) Accounting 240 (Financial Accounting and Reporting, P2) Accounting 315 (Financial Accounting and Reporting, P3) Accounting 250 (Advanced Financial Accounting and Reporting, P1)

- Business Education subjects:1.5

Economics 111 (Microeconomics Theory and Practice) Economics 112 (Macroeconomics Theory and Practice) Elective Subjects: Entre 311 (Intro to Entre/Project Identi cation) Management 312 (Special Topics in Management and Marketing) Management 208 (Cooperative Management and Accounting) Management 218 (Franchising and Strategy Formulation) Management 300 (Global/International Trade) Finance 203 (Risk Management and Business Forecasting) Finance 100 (Basic Finance) Management 101 (Business Organization and Management) Management 104 (Human Behavior in Organization) Management 201 (Production Management and Quality Control) Management 205 (Social Responsibility and Corporate Governance) Management 220 (Business Policy and Strategy) Marketing 100 (Principles of Marketing) Marketing 201 (Marketing Management) Math 101 (College Algebra) Math 121 (Mathematics of Investments) Math 104 (Business Statistics)Math 123 (Quantitative Techniques in Business)

Accounting 314 (Management Accounting, P1) Accounting 500 (Internship/Accounting Thesis) Accounting 214 (Accounting Information System) Accounting 316 (Accounting for Gov't, Not-for-pro t Entities and Specialized Industries) Auditing 330 (Internal Auditing) Finance 211 (Financial Management, P1) IT 131 (IT Concepts and Systems Analysis and Design) IT 132 (Computer Application for Accountants) Law 111 (Obligations and Contracts/Civil Code) Law 102 (Law on Business Organizations and SEC) Law 113 (Negotiable Instrument and Insurance) Law 114 (Sales, Agency, Bailments and Labor Laws) Tax 111 (Principles of Taxation/Income Tax) Tax 112 (Transfer and Business Taxes/Planning)

NEW!

Grading System
F O R M U L A :

- Business Education subjects: 1.5

Economics 101 (Principles of Economics w/ TLR) Economics 111 (Microeconomic Theory and Practice) Economics 112 (Macroeconomic Theory and Practice) Finance 100 (Basic Finance) Management 101 (Business Organization and Management) Management 104 (Human Behavior in Organization) Management 201 (Production Management and Quality Control) Management 205 (Social Responsibility and Corporate Governance) Management 220 (Business Policy and Strategy) Marketing 100 (Principles of Marketing) Math 101 (College Algebra) Math 104 (Business Statistics) Math 121 (Mathematics of Investments) Math 123 (Quantitative Techniques in Business)

Percent Equivalent (PE) =

Raw Score Highest Possible Score

Convert PE to its corresponding Grad

e Point (GP):

Grade Point (GP)

4.0 3.5 3.0 2.5 2.0 1.5 1.0 0.0

Percent Equivalent (PE)

95-100 89-94 83-88 77-82 71-76 65-70 60-64 Below 60

Descriptor
Excellent Superior Above Average High Average Average Low Average Passed No Credit

- General Education subjects: 1.5

English 098 (Basic Grammar and Composition) English 111 (Reading and Composition) English 112 (Research and Academic Writing) English 211 (Public Speaking and Debate)

- Others: 1.0
Literature, Philosophy, Chemistry, Biology, Humanities, Religious Studies, FFP/NSTP, PE, IT111, 121, Sociology, Psychology, Filipino, Foreign Language, History and Rizal courses

When the BSAT student gets into any of the situation below, the corresponding action will be applied:
GPA is less than 1.75: The student is disquali ed to continue in the BSAT Curriculum and is advised to shift to another course. Final Grade in any Professional, Business Education or English subjects is less than the required grade 1.5 but not 0.00 (F): The student is given the chance to retake the said subject and meet the required nal grade. Final Grade in ANY of the subjects enrolled is 0.00 (F) or WF: The student is given the chance to retake the said subject and obtain the required nal grade. However, the failed subjects must not be more than 9 units in any given semester.

Illustration:

Raw Score: 08 Highest Possible Score (HPS): 10

PE = 8 / 10 PE = 0.80 or 80%

Based on the table presented above, GP for 80% is

2.5

G RA D E CO M P U TAT I O N

Midterm Grade (MG)

First Quarter Class Standing (Quizzes, oral recitation, long exams, assignment, project) Midterm Exam 2/3

2
1/3 1/3 1/3
Q1 Q2 LE1 LE2 AS1 AS2 OR PR

Compute for class standing: a. Get the averages of the total quizzes, total long exams, and etc. b. Multiply the averages by the equivalent weights. c. Get the sum of the weighted average.
First Quarter Average PE 80% 73% 90% 73% 50% 70% 88% 83% (A) 77% 82% 60% 88% 83% Weight (W) 20% 35% 10% 15% 20% TOTAL: Weighted Average (A*W) 15% 29% 6% 13% 17% 80%

Final Grade (FG)

Midterm Grade Second Quarter Class Standing (Quizzes, oral recitation, long exams, assignment, project) Final Exam

1/3

Class Standing (CS)

**Computation for class standing di ers depending on the subject and the teacher's discretion.

Long Exam (LE) Quiz (QZ) Project (PR) Oral Recitation (OR) Assignment (AS)

35% 20% 20% 15% 10%

Second Quarter Average PE Q1 Q2 LE1 LE2 AS1 AS2 OR PR 50% 80% 60% 89% 30% 60% 85% 77% (A) 65% 74% 45% 85% 77% Weight (W) 20% 35% 10% 15% 20% TOTAL: Weighted Average (A*W) 13% 26% 5% 13% 15% 72%

Illustration:

11
Raw Score Q1 Q2 LE1 LE2 AS1 AS2 OR PR 8 11 45 33 5 7

Record the raw score and highest possible score for every quiz, long exam, and etc. taken. Compute its corresponding percent equivalent.
First Quarter HPS 10 15 50 45 10 10 PE 80% 73% 90% 73% 50% 70% 88% 83% Midterm Exam Q1 Q2 LE1 LE2 AS1 AS2 OR PR Final Exam PE 71% Q1 Raw Score 55 HPS 70 PE 79% Second Quarter Raw Score 5 12 40 33 3 6 HPS 10 15 45 45 10 10 PE 50% 80% 89% 73% 30% 60% 85% 77%

The student's rst and second quarters class standing is 80% and 72%, respectively.

Compute for midterm grade: a. Multiply the percent equivalents of the student's rst quarter class standing (computed in step 2) and midterm exam by the equivalent weights. b. Get the sum of the weighted PE, then, get its corresponding grade point equivalent.

Raw Score ME 50

HPS 70

Tips and Reference Books

Pictures (JPIA, SMA Week, AtFest)

List of Ofcers