The Bachelor of Science in Accountancy (BSA) program of St. Mary’s College of Catbalogan prepares students for a professional career in accountancy by developing strong foundations in financial accounting and reporting, auditing and assurance, taxation, management advisory services, accounting information systems, and business decision-making. Consistent with CHED standards, the program is designed to form competent, ethical, and lifelong-learning professionals who can contribute meaningfully to organizations and society through sound financial analysis, accountability, and responsible judgment. Guided by the Transformative RVM Ignacian Pedagogy, the program promotes active, collaborative, and reflective learning that connects theory to practice, strengthens integrity and leadership, and helps students respond to local realities while remaining aware of national and global developments in the profession.
Program Graduate Outcomes
Graduates of the BSA program are expected to:
- Students are developed to become the best professionals in their respective disciplines by manifesting the appropriate skills and leaderships qualities.
- Graduates show desirable attitudes and behavior either in their personal and professional circumstances.
- Graduates’ deep sense of national compliments the need to live in a global or village where one’s culture and other people culture are respected.
Career Opportunities
- Public accountant
- External or internal auditor
- Tax associate or tax consultant
- Management advisory or business consulting staff
- Accounting information systems support staff
- Financial reporting or general accounting staff
- Budget or finance analyst
- Government accounting or audit staff
- Academe or research support staff in accounting-related fields
Curriculum Checklist
Year 1
First Semester
| Code | Description | Unit | Pre-req |
|---|---|---|---|
| RS/IFP 1 | Scripture & OT, Salvation History / Justice and Peace | 3 | |
| Gen. Education 3 | The Contemporary World | 3 | |
| Gen. Education 4 | Mathematics in the Modern World | 3 | |
| Gen. Education 5 | Purposive Communication | 3 | |
| Gen. Education 7 | Science, Technology and Society | 3 | |
| PATHFIT 1 | Movement Competency Training Program | 2 | |
| NSTP 1 | National Service Training Program / Engaged Citizenship | 3 | |
| BAC 1 | Basic Accounting | 3 | |
| Accounting 1 | Managerial Economics | 3 | |
| 26 |
Second Semester
| Code | Description | Unit | Pre-req |
|---|---|---|---|
| RS/IFP 2 | Christology | 3 | |
| PATHFIT 2 | Exercise-based Fitness Activities | 2 | |
| NSTP 2 | National Service Training Program | 3 | |
| Accounting 2 | Financial Accounting and Reporting | 3 | |
| Accounting 3 | Management Science | 3 | |
| Accounting 4 | Economic Development | 3 | |
| Accounting 5 | Law on Obligations and Contracts | 3 | Accounting 2 |
| Accounting 6 | Conceptual Framework & Accounting Standards | 3 | Accounting 1 |
| Accounting 7 | Cost Accounting and Control | 3 | |
| 26 |
Summer Term
| Code | Description | Unit | Pre-req |
|---|---|---|---|
| Gen. Education 1 | Understanding the Self | 3 | |
| Gen. Education 2 | Readings in Philippine History / Peace Education | 3 | |
| Rizal 1 | The Life and Works of Rizal | 3 | |
| 9 |
Year 2
First Semester
| Code | Description | Unit | Pre-req |
|---|---|---|---|
| RS/IFP 3 | Church and Sacraments | 3 | RS 1 & 2 |
| Gen. Education 13 | GE Elective (Business Logic) | 3 | |
| PATHFIT 3 | Menu of Dance (Choice of Dance) | 2 | PATHFIT 2 |
| Accounting 8 | Intermediate Accounting 1 | 3 | Accounting 1 |
| Accounting 11 | Business Laws and Regulations | 3 | |
| Accounting 17 | Financial Management | 3 | |
| Accounting 13 | IT Application Tools in Business | 3 | |
| Accounting 14 | Income Taxation | 3 | |
| Accounting 15 | Governance, Business Ethics, Risk Management, Control and Internal Control | 3 | |
| 26 |
Second Semester
| Code | Description | Unit | Pre-req |
|---|---|---|---|
| Gen. Education 6 | Art Appreciation / Peace Education / Studies | 3 | |
| RS/IFP 4 | Christian Morality | 3 | RS 1, 2 & 3 |
| PATHFIT 4 | Sports (Volleyball) | 2 | PATHFIT 3 |
| Accounting 9 | Business Taxation | 3 | Accounting 14 |
| Accounting 10 | Intermediate Accounting 2 | 3 | Accounting 8 |
| Accounting 18 | Accounting Information System | 3 | Accounting 13 |
| Accounting 19 | Regulatory Framework & Legal Issues in Business | 3 | Accounting 11 |
| Prof. Ed. 10 | Auditing and Assurance Principles | 3 | |
| Accounting 10 | Strategic Cost Management | 3 | Accounting 7 |
| 26 |
Year 3
First Semester
| Code | Description | Unit | Pre-req |
|---|---|---|---|
| Accounting 16 | Intermediate Accounting 3 | 3 | Accounting 9 |
| Gen Ed Elec 12 | Living in the IT Era | 3 | |
| Gen. Education 20 | Ethics | 3 | |
| Accounting 20 | Statistical Analysis with Software Application | 3 | |
| Prof. Ed. 1 | Auditing and Assurance: Concepts & Applications 1 | 3 | |
| Prof. Ed. 2 | Accounting for Special Transactions | 3 | Accounting 11 |
| Prof. Ed. 3 | Auditing in a CIS Environment | 3 | |
| CBME 1 | Operations Management and TQM | 3 | |
| 24 |
Second Semester
| Code | Description | Unit | Pre-req |
|---|---|---|---|
| Prof Elect 1 | Human Behavior in Organizations | 3 | |
| Prof Elect 2 | Valuation Concepts and Methodologies | 3 | |
| Accounting 21 | Financial Markets | 3 | |
| Accounting 22 | Accounting Research Methods | 3 | |
| Prof. Ed. 5 | Accounting for Business Combinations | 3 | Prof Ed 2 |
| Prof. Ed. 6 | Auditing and Assurance: Concepts & Applications 2 | 3 | |
| Prof. Ed. 7 | Accounting for Government and Non-Profit Organizations | 3 | |
| CBME 2 | Strategic Management | 3 | |
| 24 |
Year 4
First Semester
| Code | Description | Unit | Pre-req |
|---|---|---|---|
| Accounting 25 | Accounting Internship (400 hrs) | 6 | |
| Accounting 26 | Accounting Research | 3 | Accounting 20 |
| 9 |
Second Semester
| Code | Description | Unit | Pre-req |
|---|---|---|---|
| Prof Elect 3 | Operations Auditing | 3 | |
| Prof Elect 4 | Principles and Methods of Teaching Accounting | 3 | |
| Accounting 24 | Strategic Business Analysis | 3 | |
| Accounting 23 | International Business Trade | 3 | |
| Prof. Ed. 8 | Auditing and Assurance: Specialized Industries | 3 | |
| Gen. Ed. Elect 11 | Gender and Society | 3 | |
| 18 |
Year 1
First Semester
| Code | Description | Unit | Pre-req |
|---|---|---|---|
| RS 1 | Scripture & OT, Salvation History / Justice and Peace | 3 | |
| Gen. Education 1 | Understanding the Self | 3 | |
| Gen. Education 2 | Readings in Philippine History / Peace Education | 3 | |
| Accounting A1 | Fundamentals of Accounting | 3 | |
| Accounting A2 | Partnership & Corporation Accounting | 6 | |
| Accounting 1 | Financial Accounting and Reporting | 3 | |
| Accounting 2 | Managerial Economics / Poverty Alleviation | 3 | |
| P.E. 1 | Gymnastics | 2 | |
| NSTP 1 | National Service Training Program / Engaged Citizenship | 3 | |
| 29 |
Second Semester
| Code | Description | Unit | Pre-req |
|---|---|---|---|
| RS 2 | Christology | 3 | RS 1 |
| Gen. Education 3 | The Contemporary World | 3 | |
| Gen. Education 4 | Mathematics in the Modern World | 3 | |
| CBME 1 | Operations Management and TQM | 3 | |
| Accounting 3 | Cost Accounting and Control | 3 | |
| Accounting 4 | Economic Development | 3 | |
| Accounting 5 | Law on Obligations and Contracts | 3 | |
| Accounting 6 | Conceptual Framework & Accounting Standards | 3 | |
| Filipino 1 | Komunikasyon sa Akademikong Filipino | 3 | |
| P.E. 2 | Fundamentals of Dance Steps | 2 | P.E. 1 |
| NSTP 2 | National Service Training Program | 3 | NSTP 1 |
| 32 |
Year 2
First Semester
| Code | Description | Unit | Pre-req |
|---|---|---|---|
| RS 3 | Church and Sacraments | 3 | RS 1 & 2 |
| Gen. Education 5 | Purposive Communication | 3 | |
| Gen. Education 6 | Art Appreciation / Peace Education / Studies | 3 | |
| Accounting 7 | Management Science | 3 | |
| Accounting 8 | Intermediate Accounting 1 | 3 | |
| Accounting 9 | Income Taxation | 3 | |
| Accounting 10 | Intermediate Accounting 2 | 3 | |
| CBME 2 | Strategic Cost Management | 3 | |
| Accounting 11 | Business Laws and Regulations / Gender Equality | 3 | |
| Accounting 12 | Financial Management | 3 | |
| P.E. 3 | Table Tennis / Arnis | 2 | P.E. 1 & 2 |
| 32 |
Second Semester
| Code | Description | Unit | Pre-req |
|---|---|---|---|
| RS 4 | Christian Morality | 3 | RS 1, 2 & 3 |
| Gen. Education 7 | Science, Technology, and Society / Ecological Integrity | 3 | |
| Gen. Education 8 | Ethics / Youth Empowerment | 3 | |
| Gen. Elective 1 | Business Logic | 3 | |
| Accounting 13 | IT Application Tools in Business | 3 | |
| Filipino 2 | Pagbasa at Pagsulat Tungo sa Pananaliksik | 3 | |
| Accounting 14 | Business Taxation | 3 | |
| Accounting 15 | Regulatory Framework & Legal Issues in Business | 3 | |
| Accounting 16 | Intermediate Accounting 3 | 3 | |
| Accounting 17 | Governance, Business Ethics, Risk Management, and Internal Control | 3 | |
| P.E. 4 | Swimming & Recreational Activities | 2 | P.E. 3 |
| 32 |
Year 3
First Semester
| Code | Description | Unit | Pre-req |
|---|---|---|---|
| Literature 1 | Philippine Literature | 3 | |
| Accounting 18 | Financial Markets | 3 | |
| Accounting 19 | Accounting Information System | 3 | |
| Accounting 20 | Statistical Analysis with Software Application | 3 | |
| Prof. Ed. 1 | Auditing and Assurance Principles | 3 | |
| Prof. Ed. 2 | Auditing and Assurance: Concepts & Applications 1 | 3 | |
| Prof. Ed. 3 | Accounting for Special Transactions | 3 | |
| Professional Elective 1 | Updates in Financial Reporting Standards | 3 | |
| Professional Elective 2 | Human Behavior in Organizations | 3 | |
| 27 |
Second Semester
| Code | Description | Unit | Pre-req |
|---|---|---|---|
| Accounting 21 | Accounting Research Methods | 3 | |
| Accounting 22 | International Business and Trade | 3 | |
| Prof. Ed. 4 | Accounting for Business Combinations | 3 | |
| Rizal 1 | The Life and Works of Rizal | 3 | |
| Prof. Ed. 5 | Accounting for Government and Non Profit Organizations | 3 | |
| Prof. Ed. 6 | Auditing and Assurance: Concepts & Applications 2 | 3 | |
| Prof. Ed. 7 | Auditing and Assurance: Specialized Industries | 3 | |
| Accounting 23 | Accountancy Research | 3 | |
| Prof. Ed. 8 | Auditing in a CIS Environment | 3 | |
| 27 |
Year 4
First Semester
| Code | Description | Unit | Pre-eq |
|---|---|---|---|
| Accounting 24 | Accounting Internship (400 hrs.) | 6 | |
| Professional Elective 3 | Operations Auditing | 3 | |
| Professional Elective 4 | Principles and Methods of Teaching Accounting | 3 | |
| 12 |
Second Semester
| Code | Description | Unit | Pre-req |
|---|---|---|---|
| Accounting 25 | Strategic Cost Management | 3 | |
| Accounting 26 | Strategic Business Analysis | 3 | |
| Review 1 | Review In-Campus | 15 | |
| 21 |
Student Organization
Junior Philippine Institute of Accountants – SMCC Chapter
The Junior Philippine Institute of Accountants (JPIA) – SMCC Chapter is the student organization for accountancy students of St. Mary’s College of Catbalogan. Linked with the National Federation of Junior Philippine Institute of Accountants (NFJPIA), it complements classroom learning by providing students with opportunities for leadership, academic development, fellowship, and professional exposure. Through seminars, competitions, outreach activities, and engagement with the wider accountancy community, JPIA helps prepare students to become competent, ethical, and socially responsible future professionals.
Program News & Updates
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SMCC Produces Two New Certified Public Accountants in May 2026 CPALE Results
St. Mary’s College of Catbalogan (Inc.) proudly celebrates the achievement of two (2) graduates who have successfully passed the May 2026 Certified Public Accountants Licensure Examination (CPALE), officially earning the title of Certified Public Accountants (CPA). This milestone reflects the discipline, perseverance, and academic excellence of SMCC graduates in the field of accountancy, as well…
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Class Schedule for A.Y. 2026-2027 1st Semester
Official class schedules for the different academic programs are posted here for students’ reference. Please check your program’s assigned schedule carefully and coordinate with your program adviser for any concerns or clarifications. Bachelor of Science in Accountancy (BSA) Bachelor of Science in Business Administration (BSBA) Major in Financial Management Bachelor of Science in Computer Science…
