Você está na página 1de 2

BA 123


PREREQUISITE: Completion of at least 80% of courses in the curriculum

MISSION: The Western Mindanao State University shall be the Center of Excellence
& a leading institution in human resource development & research in the
country and in the ASEAN region with international recognition.

VISION: To educate and produce well-trained development-oriented and forward

looking professional and technical manpower for the socio-economic, political
and technological development of the region and the country. It shall
endeavour to expand the frontiers of knowledge and its uses to society
through research technology, the natural physical and social sciences.


This course provides an integrating framework and experiences for understanding

the roles of accountants, their functions, and how they fit within the context of
business and the larger environment. Students will acquire knowledge and develop
the skills necessary to be effective in organizations and to learn general principles
associated with their profession as accountants. A paper integrating the concepts
taught in all courses is required. Students exhibit knowledge of these concepts by
making informed decision on a current accounting/financial issue. The course is
designed to cultivate students ability to make strategic decisions logically based on
multidimensional analyses of corporate structure, strategy, finance and so forth


a) Students will be exposed to the real accounting environment as well as issues

concerning the firms, both profit and the non-profit aspects.
b) Students will also be oriented to the four core areas of accounting from
government-public-private-academe, and the roles of these areas play in the
world accounting.
c) Students will be exposed on corporate governance problems and financial
reporting problems issues.


1. Current issues in Accountancy

In the course, the students discuss emerging accounting concerns, current

professional topics, environmental issues, corporate governance matters,
contemporary business and societal themes, and international business
2. Integral Actual experience based on multi-dimensional analysis
Course methodology includes simulation of real-world decision-making
contexts by using local and global cases, situation analysis, guest speakers,
role-play, team work, and computerized simulation games.


1. Position papers on a current business or accounting issue

2. Corporate governance problems and financial reporting problems issues
taken from local, national and international case studies


Educational tour

a) Real World Experience
Students Practice. Their skills & critical thinking skills outside of
the controlled class setting. Being able to ask experts in the field
to study on the spot situations.
b) Enhances Reinforcement
c) Engagement
Teachers can be use tours as venue for simulation of real world
accounting context.
d) New insight
The student will be acquainted to concepts which were not made
known or yet available to them.

Position paper

This shall serve as output after the scheduled tour concerning

the firms visited, as they relate to its impact on current and
actual accounting & financial issues.


DECEMBER 9-12, 2016