| A.1 |
This course introduces the student to the systematic and scientific techniques of investigations, including practical problems as are revealed by the findings. Likewise, the student is acquainted with the methods applicable in the preparation of case studies and the thesis. A baby thesis is usually required to gauge the student’s grasp of research principles and techniques. Credit 3 units; 3 hours a week; 54 hours.
|
3 Units |
| A.2 |
This course analyzes some of the basic concepts in the area of social psychology and discusses the implications of these concepts for the management. Stressing the development of an awareness of the methodological problems in behavioral research, the course introduces the students within the group and organization. It is believed that many managerial decisions depend upon a sound knowledge of the dynamics of human behavior. Credit 3 units; 3 hours a week; 54 hours.
|
3 Units |
| A.3 |
It is the purpose of this course to show a simple and non-mathematical way, and always through the motivating needs of real problems the basic concepts and principles of statistical reasoning. The course covers the following topics: statistical modelling and standards models; statistical inference including hypothesis testing, estimation, prediction and the Bayesian methods; investigations of dependence, through regression, correlation, association and analysis-of-variance techniques; estimation through sampling and simulations; techniques of decision-making under uncertainty. Credit 3 units; 3 hours a week; 54 hours.
|
3 Units |
| A.4 |
This course is aimed at studying how organizations are designed. The focus is on the relationship between the nature of the external environment of the organization, the technology it uses, and the management style, the goals, the organizational structure, the behavior of individuals and groups in the organization and its performance. A system view is adopted. Implications for effective design of organizations are drawn. Credit 3 units; 3 hours a week; 54 hours.
|
3 Units |
| A.5 |
This course covers the fundamentals of the accounting process, the end products of which are three financial statements namely: the balance sheet, the income statement, and the cash flow statement. This subject is pre-requisite to “Managerial Accounting” (formerly “Accounting-A Management Approach”). Credit 3 units; 3 hours a week; 54 hours.
|
3 Units |
| B.1 |
This course relates economic laws as they apply to the fiscal management of the Philippine Government. In a developing country, government policy greatly influences its economy. The budget as a tool for economic planning and the mechanism for the delivery of social services are discussed and analyzed. Emphasis shall be given to problems of resource management, internal and external debt management, investment decision, and price policy of government. Also discussed are the socio-economic considerations in revenue raising, the benefit-cost considerations in the expenditures of the government, and the investment decisions of the government. Credit: 3 units; 3 hours a week; 54 hours
|
3 Units |
| B.2 |
The law and practice in the management of government in the national, local and corporate levels of the Republic are reviewed and examined, with focus on the existing administrative system. The course also includes crisis management in face of existing conditions. Credit: 3 units; 3 hours a week; 54 hours
|
3 Units |
| B.3 |
This course defines government accounting as distinguished from private accounting; its uses for management information, planning, resource allocation, and policy-making; and the current issues affecting government and public enterprise operations. Emphasis is laid on fund accounting, accrual accounting, inflation accounting, depreciation accounting, and inventories. Credit: 3 units; 3 hours a week; 54 hours
|
3 Units |
| B.4 |
This course concentrates on the history and development of public finance in the country starting from our independence up to the present as well as the existing adopted policies, including monetary matters, and a critique of such policies and practices. Credit: 3 units; 3 hours a week; 54 hours
|
3 Units |
| B.5 |
This course covers the accepted practices of state audit by supreme audit institutions as developed among progressive countries, the Audit Code of the Philippines; rules and regulations of the Commission on Audit (COA), state audit standards adopted in our country, and the state audit manual. Emphasis is given to state audit practice in our country as compared to new developments in the profession. Credit: 3 units; 3 hours a week; 54 hours
|
3 Units |
| B.6 |
The objective of this course is the development of evaluative skills with emphasis on performance or program audit and the requirements of economy, effectiveness, and efficiency. Project monitoring and project appraisal as developed by the United Nations development agencies and the World Bank agencies shall be included in skill development. Credit: 3 units; 3 hours a week; 54 hours
|
3 Units |
| C.1 |
Parastatals, self-governing boards, quasi-government enterprise, and entities enjoying state subsidies, grants, and aids are the proper coverage of this course. A comparative approach on how various government agencies manage their public enterprises is adopted in the course. Credit: 3 units; 3 hours a week; 54 hours
|
3 Units |
| C.2 |
The student is familiarized with the levels of information systems in government and their uses and usefulness in the management of state finance. Emphasis is laid on computerized information systems and the improvement of both the traditional and Electronic Data Processing (EDP) systems; the making of substantive, concise, analytical, and timely reports of accountants; and control officials in the style and form understandable to the non-technical reader. Credit: 3 units; 3 hours a week; 54 hours
|
3 Units |
| C.3 |
This course covers the adopted budget policies and alternatives, the existing budget process, and the issues on internal and external debts and various grants from other countries and from the national government. Value considerations of government spending are analyzed. Organizations, functions and responsibilities of the Department of Budget and Management and of the entities that can contract and regulate external and internal debts are discussed. Credit: 3 units; 3 hours a week; 54 hours
|
3 Units |
| C.4 |
This course comprise and covers the accountability of public officials as holders of public trust, the duties and responsibilities of public officials as custodian of public funds and properties, the obligations of elective and appointive officials for goods and services, the sovereign people and stewards of public goods and services, and the theories of state audit as external auditors possessing the highest authority. Credit: 3 units; 3 hours a week; 54 hours
|
3 Units |
| C.5 |
Public bidding or open tender procedures in government, requirements of government contracts, pricing, policies, and approved property management are all covered in this course. Also included are accepted quality tests and procedures on complaints arising from contested procurement or contract. Credit: 3 units; 3 hours a week; 54 hours
|
3 Units |
| C.6 |
Our country has yet to evolve the plan of the organization and all the coordinate methods and measures adopted within an office or entity to safeguard its assets, check accuracy and reliability of its records and accounting data, and encourage adherence to management policies and systems. This course also includes internal audit as part of internal control. Techniques of control such as systems approach, statistical sampling , internal control questionnaires, and interviewing, documenting, flow charting, and timely report writing are among the areas needed to be emphasized in building up this aspect of management control as it relates to external audit. Credit: 3 units; 3 hours a week; 54 hours
|
3 Units |
| C.7 |
This subject is essential in fiscal administration as it relates to an in-depth study on the tax laws of the Philippines, the rationale and purposes thereof, the groups or entities covered thereby, the targeted beneficiaries (groups, outreach areas, etc.), and the analysis of tax laws of selected countries. The discussions may lead to an appreciation of tax reforms, especially in the Philippines, to improve fiscal administration with a view to strengthening the economy of the Philippines. Credit: 3 units; 3 hours a week; 54 hours
|
3 Units |
| Grand Total |
42 Units |
