Bachelor of Science in Management Accounting

Bachelor of Science in

Management Accounting

The Bachelor of Science in Management Accounting (BSMA) program provides general accounting education to students wanting to pursue a professional career in management accounting. This program involves accounting and financial expertise, business understanding and analytical skills and appropriate business experience that accountants are practical and grounded in operational reality.

Program Educational Objectives

Graduates of BSMA Program should be able to:

1 Practice as successful management accounting practitioners for the advancement of society;Competent and equipped with research-based knowledge
2 Promote professionalism in the practice of management accounting profession; andEthical, critical thinker, problem solver, and innovative
3 Pursue further studies in management accounting and related fields.Life-long learner
  • Program Outcomes
    • Demonstrate working knowledge in the areas of financial accounting and reporting, cost accounting and management, management accounting, auditing, accounting information systems, taxation, and accounting research;
    • Demonstrate self-confidence in performing functions as professional management accountant;
    • Employ technology as a business tool in capturing financial and non-financial information, preparing reports, and making decisions;
    • Apply acquired knowledge and skills to pass various types of assessments (professional licensure and certification examinations); and
    • Appraise ethical problems/issues in practical business and accounting situations and recommend appropriate course of action that adheres to the professional code of ethics.
  • Curriculum

    1st Year • 1st Semester

    Course NameUnits
    English Enhancement Course3
    Understanding the Self3
    Readings in Philippine History3
    Mathematics in the Modern World3
    Managerial Economics3
    Financial Accounting and Reporting3
    Conceptual Framework and Accounting Standards3
    Physical Activities Toward Health and Fitness 12
    The University and I2
    National Service Training Program3

    1st Year • 2nd Semester

    Course NameUnits
    Purposive Communication3
    The Contemporary World3
    Art Appreciation3
    Science, Technology and Society3
    Law on Obligations and Contracts3
    Cost Accounting and Control3
    Physical Activities Toward Health and Fitness 22
    The Family2
    National Service Training Program 23

    2nd Year • 1st Semester

    Course NameUnits
    Environmental Science3
    Living in the IT Era3
    Operations Management (TQM)3
    Management Science3
    Business Laws and Regulations3
    Economic Development3
    Intermediate Accounting I3
    Cost Accounting and Control 23
    Physical Activities Toward Health and Fitness 32

    2nd Year • 2nd Semester

    Course NameUnits
    Rizal's Life and Works and Writings3
    Regulatory Framework and Legal Issues in Business3
    Statistical Analysis w/ Software Application3
    Intermediate Accounting 23
    Financial Management3
    Strategic Cost Management3
    Income Taxation3
    Business Logic3
    Physical Activities Toward Health and Fitness 42

    3rd Year • 1st Semester

    Course NameUnits
    Academic Writing3
    Regulatory Framework and Legal Issued in Business Part 23
    Human Behavior in Organization3
    IT Application Tools ni Business3
    Governance, Business Ethics, Risk Management and Internal Control3
    Intermediate Accounting 33
    Financial Market3
    Strategic Business Analysis3
    Business Tax3

    3rd Year • 2nd Semester

    Course NameUnits
    Foreign Language3
    Strategic Tax Management3
    Performance Management Systems3
    Management Reporting3
    Accounting Information System3
    Accounting Research Methods3
    Accounting for business Combinations3
    International Business and Trade3

    4th Year • 1st Semester

    Course NameUnits
    Management Accounting Research3
    Management Accounting Internship6
    Management Accounting Review3

    4th Year • 2nd Semester

    Course NameUnits
    English For Occupational Purposes3
    Auditing in a CIS Environment3
    Accounting for Government and Non-Profit Organizations3
    Project Management3
    Sustainability and Strategic Audit3
    Valuation Concepts and Methods3
    Updates in Managerial Accounting3
    Accounting Review 23
    The curriculum is subject to modification without prior notice. For precise and current listings, kindly coordinate with our registrar department.
  • Estimated Fees
    Particular Amount
    Estimated Total Fees per semester (including tuition and other fees)₱32,397.00
    The particulars and corresponding amounts are subject to modification without prior notice. For precise and current listings, kindly coordinate with our treasury and assessment department.
  • Career Opportunities

    Entry Level:

    • Accounting Clerk: Assist with basic accounting tasks, such as data entry and bookkeeping. Compile and organize financial data for analysis.
    • Junior Cost Accountant: Support cost accounting activities, including tracking and analyzing costs. Assist in preparing budgets and financial reports.
    • Financial Analyst: Analyze financial data and trends to provide insights. Assist in the preparation of budget forecasts and financial models.


    • Cost Accountant: Manage and analyze costs related to production, projects, or services. Implement and maintain cost accounting systems.
    • Management Accountant: Prepare and analyze financial reports for internal use. Provide insights and recommendations to support strategic decision-making.
    • Senior Financial Analyst: Conduct in-depth financial analysis to guide business decisions. Collaborate with various departments to assess and improve financial processes.

    Senior Level:

    • Finance Manager: Oversee financial planning, budgeting, and forecasting. Provide strategic financial guidance to senior management.
    • Controller: Manage the overall accounting and financial reporting functions. Ensure compliance with accounting standards and regulations.
    • Director of Management Accounting: Lead the management accounting department. Develop and implement financial strategies aligned with organizational goals.

    Managerial/Executive Level:

    • Chief Financial Officer (CFO): Head the finance department and provide overall financial leadership. Play a key role in strategic decision-making at the executive level.
    • VP of Finance: Oversee the financial operations of an organization. Collaborate with executive leadership to develop and execute financial strategies.
    • Chief Management Accountant: Lead the management accounting function at the executive level. Shape financial policies and strategies for the entire organization.


Manuel S. Enverga University Foundation - Lucena City Lucena

College of Business and Accountancy CBA


management accounting