CBA is one of the pioneers and largest departments in the University. It is composed of three departments: The Accountancy Department, The Business Administration Department and the Office Administration Department. Its Business Administration Program is granted with a Level IV Reaccredited Status while its Accountancy Program is granted a Level III Reaccredited Status by the PACUCOA.

For the past years, the BSA program was able to achieve the above national passing percentage in the Certified Public Accountants licensure examination producing more than five hundred (500) CPAs and seven topnotchers as of to date. It also produced many business practitioners who are successful in their chosen field of specialization.

CERTIFIED PUBLIC ACCOUNTANT (CPA) Board Exam Topnotchers

Dante Tan:5th placer, 1971
Aristeo Zafra Jr.:5th placer, 1973
Joan O. Tan:5th placer, 1985
Raymond Tinamisan:10th placer, 2012
Danilo L. Sayat:14th placer, 1991
Ma. Cecilia Sierra:19th placer, 1989
Gerard Butardo:20th placer, 1985

Chartered Management Accountant (CMA) Top Awardees

Carlito M. Rodriguez,CPA,MBA,CMA
ICMA Bronze Medal Awardee
Third highest exam score
2014

William R. Bacsa, CMA,CPA
ICMA Bronze Medal Awardee
Third highest exam score
2016

Mission

The MSEUF College of Business and Accountancy shall produce professional accountants and business leaders adequately prepared in the practice of their profession supportive of national development goals and standards of global Excellence.

Vision

The MSEUF College of Business and Accountancy shall be a competitive accounting and business educational institution.

Statement of Objectives

The College of Business and Accountancy provides the student with:

A common foundation of knowledge and understanding concerning modern business through a balanced program of general education and professional business education;
A sufficient exposure to relate academic instruction to relate academic instruction to the realities of the business world;
Adequate training to make graduates immediately employable and/ or engage in their entrepreneurship or self-employment;
Proper environment for professional growth through high level of professionalism and productive scholarship through research oriented activities; and
Proper motivation to commit themselves to meaningful and dynamic participation in the national and regional goals.

Core Values

We commit to demonstrate

Passion for Excellence

Competence, commitment, creativity and critical thinking

Business acumen, professionalism and harmony with nature

Advocacy, solidarity and unity for common good

Program Education Objectives

Graduates of Bachelor of Science in Accountancy shall:

Practice as successful accounting practitioners for the advancement of society.
Promote professionalism in the practice of accountancy profession.
Pursue further studies in accountancy and related fields.

Graduates of Bachelor of Science in Business Administration shall:

Practice as successful business administration practitioners for the advancement of society.
Promote professionalism in the practice of business administration.
Pursue further studies in business management and related fields.

ACCOUNTANCY DEPARTMENT

This department offers (2) two four-year programs namely: Bachelor of Science in Accountancy and Bachelor of Science in Management Accounting.

Bachelor of Science in Accountancy (PACUCOA RE-ACCREDITED LEVEL III)

Provides general accounting education to students wanting to pursue a professional career in Accountancy in general and in Public accounting in particular.

This qualifies the graduate of this program to take assessments leading to certifications in Accountancy given by the Professional Regulation Commission-Board of Accountancy (PRC-BOA) and other global professional Accountancy organizations.

Specific Professions/Careers/Occupations for graduates of BSA

Entry-level jobs:

Public Practice: Junior Analyst, Consulting Staff
Commerce and Industry: Cost Analyst, Investment Analyst, Accountancy Staff, Tax Accounting Staff, Financial Analyst, Budget Analyst, Credit Analyst, Cost Accountant
Government: State Accounting Examiner, NBI Agent, Treasury Agent, State Accountant, LGU Accountant, Revenue Officer, Audit Examiner, Budget Officer, Financial Services Specialist
Education: Junior Accounting Instructor

Bachelor of Science in Management Accounting

Provides general accounting education to students wanting to pursue a professional career in Management Accounting.

This qualifies the graduate of this program to take assessments leading to certifications in management accounting given by global professional management organizations.

Specific Professions/Careers/Occupations for graduates of BSMA

Entry-level jobs:

Public Practice: Junior Analyst, Consulting Staff
Commerce and Industry: Cost Analyst, Investment Analyst, Management Accounting Staff, Tax Accounting Staff, Financial Analyst, Budget Analyst, Credit Analyst, Cost Accountant
Government: State Accounting Examiner, NBI Agent, Treasury Agent, State Accountant, LGU Accountant, Revenue Officer, Audit Examiner, Budget Officer, Financial Services Specialist
Education: Junior Accounting Instructor

BUSINESS ADMINISTRATION DEPARTMENT

The Business Administration program utilizes an integrated approach to study the interrelationships among the different functional areas of business and examine how the effective orchestration of these different components of business operations can lead to organizational success. It offers four distinct majors or specialization in the areas of Financial Management, Human Resource Management, Marketing Management, and Operations Management.

BSBA major in Financial Management (PACUCOA RE-ACCREDITED LEVEL IV)

This program prepares the graduates for various careers in financial management as well as in related fields, including but not limited to, corporate finance, investment management, banking, credit, trust operations, insurance, foreign currency markets, money markets, capital markets, and other financial securities markets. The curriculum provides the graduate with knowledge on financial institutions and technical skills based on established financial theories, methodologies, and various analytical tools. It also promotes an outlook that is based primarily on ethics, market integrity, regulations, good governance and competitive global perspective, necessary for effective financial decision making.

BSBA major in Human Resource Management (PACUCOA RE-ACCREDITED LEVEL IV)

This program prepares the graduate for a career in the Human Resources Department of any organization, handling the many diverse human capital requirements of the organization, including recruitment, staffing, training and career development.

BSBA major in Marketing Management (PACUCOA RE-ACCREDITED LEVEL IV)

This program prepares the graduate for careers in marketing, market research, advertising and public relations. The curriculum provides the graduate with both technical skills and competencies required in the field, but also the flexible mindset that is necessary to stay competitive in a constantly changing business environment.

BSBA major in Operations Management (PACUCOA RE-ACCREDITED LEVEL IV)

This program prepares the graduate to manage the operations of manufacturing, agri-business, as well as service enterprises, focusing on the need to effectively and efficiently produce and deliver products and services on time and within budget. The program curriculum covers all aspects of operations within the organization, including the management of purchases, inventory, production and service quality, logistics, supply chain and distribution.

Specialization Tracks for Bachelor of Science in Business Administration (IBPAP Certified)

Business Analytics
Systems Management for Business Process Outsourcing

ADMISSION AND RETENTION POLICY for BS ACCOUNTANCY AND BS MANAGEMENT ACCOUNTING

Admission

The required grade in the Senior High School report card is 85% or higher

The required stanine is 4 or higher

Retention

A student is allowed to enroll in the first professional course if the grades in the following core accounting courses are at least 2.0 and higher

1. AE 102 Financial Accounting & Reporting

2. AE 103 Cost Accounting and Control

3. AE 104 Law on Obligations and Contracts>

4. AE 105 Conceptual Framework and Accounting Standards

5. AE 107 Business Laws and Regulations

6. AE 109 Intermediate Accounting I

7. AE 110 Regulatory Framework and Legal Issues in Business

8. AE 112 Intermediate Accounting 2

9. AE 116 Income Taxation

10. AE 117 Accounting Information System

11. AE 119 Governance, Business Ethics, Risk Management and Internal Control

12. AE 120 Intermediate Accounting 3

13. AE 123 Business Tax

A student obtaining a grade lower than 2.0 for any professional courses is barred from continuing the accountancy and management accounting programs. However, the student may be allowed to continue once the course is repeated with a grade obtained at 2.0 or higher. The student is not allowed to enroll other professional courses other than the course being repeated. In case the grade obtained is lower than the required grade, the student can no longer continue the BSA/BSMA/BSIA.

Progressive examination mechanism is employed as follows:

a. For core accounting courses, three battery tests are required to be taken by students in which the grade obtained should be at least 85%.

BE#	Schedule	Coverage
1	End of 2nd semester First year	AE 102-105
2	End of 2nd semester Second year	AE 107; 109-110; 112; 116
3	End of 1st semester Third year	AE 117; 119-120; 123

b. For professional subjects, a comprehensive examination should be taken by the students. Students should obtain a grade of at least 85%.

c. A simulated board/certification examination will be given to students who have taken all core accounting and professional courses. Passing the simulated board/certification examination is a requirement for graduation.

ADMISSION AND RETENTION POLICY for BSBA PROGRAMS

Admission

Open admission

Retention

A student is allowed to enroll in the first professional course if the grades in the following business administration courses and electives are at least 2.50 and higher

14. BAC 101 Basic Economics

15. BAC 102 Taxation

16. BAC 103 Good Governance and Social Responsibility

17. BAC 104 Human Resource Management

18. BAE 101 Management Principles

19. AE 102 Financial Accounting and Reporting

20. AE104 Law on Obligations and Contracts

The maintaining grade for all professional subjects is 2.25 or higher. In case a student obtained a failing grade in any major subject, he/she should take a qualifying examination and pass it. If a student obtained a failing grade in the qualifying examination, he/she may be allowed to continue once the course is repeated with a grade obtained at 2.25 or higher. The student is not allowed to enroll other professional courses other than the course being repeated.

Progressive examination mechanism is employed as follows:

a. For business administration courses and electives, students should pass two battery tests as follows:

BE#	Schedule	Coverage
1	End of 2nd semester First year	AE 102; BAC 101; BAE 101
2	End of 2nd semester Second year	BAC 102-104; AE 104

b. For professional subjects, a comprehensive examination should be taken by the students. Students should obtain a grade of at least 85%.

c. A simulated certification examination will be given to students who have taken all business administration courses and electives as well as professional courses.

Students are advised to take but not limited to the following certifications:
1. Registered Business Professional
2. Registered Marketing Professional
3. National Certification (NC) Examination
4. Civil Service Examination

ADMISSION AND RETENTION POLICY for OFFICE MANAGEMENT PROGRAM

Admission

Open admission

Retention

A student is allowed to enroll in the first professional course if the grades in the following business administration courses and electives are at least 2.50 and higher

21. BAS 101 Financial Accounting and Reporting

22. BAC 102 Law on Obligations and Contracts

23. BAC 104 Good Governance and Social Responsibility

24. BAC 105 Human Resource Management

The maintaining grade for all professional courses is 2.25 or higher. In case a student obtained a failing grade in any major subject, he/she should take a qualifying examination and pass it. If a student obtained a failing grade in the qualifying examination, he/she may be allowed to continue once the course is repeated with a grade obtained at 2.25 or higher. The student is not allowed to enroll other professional courses other than the course being repeated.

Progressive examination mechanism is employed as follows:

a. For business and office administration courses, students should pass two battery tests as follows:

BE#	Schedule	Coverage
1	End of 2nd semester First year	BAS 101
2	End of 2nd semester Second year	LAC 102; BAC 104-105

b. For professional courses, a comprehensive examination should be taken by the students. Students should obtain a grade of at least 85%.

Students are advised to take but not limited to the following certifications:
1. Registered Business Professional
2. National Certification (NC) Examination
3. Civil Service Examination

Click Here for more Admission Steps and Online Admission

Dr. Catherine L. Guia, CPA

Dean

Ralyn E. Bermudez

Department Chairperson, Business Education

Justiniano L. Santos, CBA

Department Chairperson, Accountancy

Faculty

Dr. Jim B. Acuzar	Dr. Albert C. Roces
Atty. Carmen A. Aldovino	Leah Q. Alva
Dr. Romerico A. Alvarez	Dr. Flormando P. Baldovino
Maria Lucila C. Pedegloria, CPA	Dr. Ma Teresa M. Hidalgo
Amelia E. Delos Reyes	Atty. Jose Maria B. Duhaylongsod, CPA
Philip S. Maano	Paz L. Bobadilla, CPA
Faith P. Evangelista, CPA	Ashley D. Pangiligan
Carlos Jayron A. Remiendo, CPA, CMA	Ma. Krizza Adela R. Medrano
Raisa Marizka R. Ver, CHRP®	Erlyn O. Atienza
Steve A. Acesor