Department of Accountancy

Program Offerings
  1. Bachelor of Science in Accountancy
  2. Bachelor of Science in Accounting Information System

Mr. Moses G. Manalang, CPA, DBA (c)
Department Chair

Office Location
Department Chair’s Office, Basement of HED Building

Contact Number
TEL: (046) 419 8500 loc. 216


The Bachelor of Science in Accountancy (BSA) is a four-year program which provides general accounting education to learners who wish to pursue a professional career as accountants, particularly as public accountants for the civil service. The program develops accounting professionals who are steeped in the FEU core values, namely: Fortitude, Excellence, and Uprightness. The program of study is a balanced mix of general education, business and professional courses aimed at developing not only a competent professional but a morally upright citizen of the Philippines and of the world.

As a field of study, accountancy involves providing assurance and audit services for statutory financial reporting, tax-related services, and management advisory services. Accounting professionals assist various stakeholders in making economic decisions.

Students under the BSA program must complete a total of 4,578 hours of coursework inclusive of 600 hours of internship in auditing and accounting firms and other accredited business firms. They are also required to perform accounting research work and feasibility studies, among other assessments.

The program welcomes all interested students from any senior high school track provided they reach the required minimum score for BS Accountancy in the FEU College Admission Test (FEUCAT). All incoming first year students must adhere to the University’s admission requirements as prescribed by the Admission and Financial Assistance Office.

Program Objectives

In its quest to achieve Center of Excellence in accountancy education, the BSA program aims to continuously develop and transform students into becoming relevant accounting and business professionals who can contribute to changes in building strong business organizations.

BSA also adheres with the prescribed objectives for accountancy education, as indicated in the Commission on Higher Education (CHED) memorandum order (CMO) no. 27, series of 2017. Under this mandate, the BSA program guided by the core values of Fortitude, Excellence and Uprightness, is committed to:

  • Create competent professionals capable of making a positive contribution to the profession and society;
  • Prepare the students for the Certified Public Accountants (CPA) Licensure Examinations; and,
  • Assure students of the opportunities for employment in various businesses, including government agencies by strengthening industry partnerships and linkages.
Program Expected Learning Outcomes

The Bachelor of Science in Accountancy (BSA) degree program expects to produce:

COMPETENT AND COMPETITIVE – gradutes who can demonstrate strong general and managerial knowledge and leadership skills in the global field

PROACTIVE GRADUTES – and life-long who are capabale to pursue further studies, conduct scientific research, and pass local licensure examinations and international certifications.

ANALYTICAL AND CRITICAL THINKERS – who can process financial and non-financial data to craft informed strategies and decisions.

LEARNED INDIVIDUALS – imbued with the spirit of service to the society especially to those in the most vulnerable sectors.

ENTREPRENEURIAL AND INNOVATIVE – graduates capable of seeing business opportunities and creating new products and services.

The Bachelor of Science in Accounting Information Systems (BSAIS) degree program expects to produce:

BUSINESS AND TECHNOLOGY-EMPOWERED – graduates who employ technology as a business tool in capturing financial and non-financial information, generating reports, and making decisions.

STRATEGIC BUSINESS THINKERS – who conduct accounting and information systems research through independent studies or relevant literature and appropriate use of accounting and information systems theory and methodologies.

ACTIVE ENTERPRISING INDIVIDUALS – who resolved business issues and problems, with global stategic perspective using the knowledge and technical proficiency in the areas financial accounting and reporting, cost accounting and management, accounting and control, taxation and accounting information systems.

INDUSTRY-RESPONSIVE INDIVIDUALS – who apply knowledge and skills to successfully respond to industry needs through various types of assessments including professional certifications.

SYNERGISTIC COLLABORATORS – who demonstrate mastery of craft in accounting and information systems through applied group dynamics, business plans, and feasibility studies.

Career Pathways

The career path in the accounting profession is charted first upon earning your degree, and second upon passing the licensure examination. This marks your entry point to the world of professional accounting.

As with other careers, accounting professionals begin with entry-level positions, such as a junior accountant or an associate auditor.

Upon gaining experience and responsibility in your organization, accounting professionals can eventually be promoted to supervisory and managerial positions in the field.

For those aspiring to engage in public practice as certified public accountants, entry-level positions include accounting and audit staff. After some experience, they can become junior accountants, senior accountants, supervisors, managers, and partners.

Accountants who have acquired the necessary expertise and mastery of the field may start their own public accounting firm should they wish.

Indeed, an accountancy career is unlimited and offers plenty of opportunities beyond being a bookkeeper and auditor. At the heart of any business, accountants are indispensable, as they are considered as financial specialists.

The following are some major industries where you can find job opportunities for accountants: manufacturing, utilities, banking and financial services, insurance, hospitals and other health care entities, and e-commerce.

Meanwhile, different areas of accounting that requires accountants are: public and private practice for auditing, taxation, management consultancy, industry and commerce, among others. Accountants may engage in financial accounting, cost accounting, government finance, local government and civil service, as well as in accounting education.

Following are some notable career options for accounting graduates:

  • Accountant
  • Accounting Assistant
  • Accounting Clerk
  • Accounts Payable Clerk
  • Accounts Receivable Clerk
  • Bookkeeping
  • Payroll Clerk
  • Staff Accountant
  • Tax Accountant
  • Budget Analyst
  • Certified Internal Auditor
  • Cost Accountant
  • Comptroller/Controller
  • Certified Public Accountant (CPA)
  • Accounting Supervisor
  • Accounting Manager
  • Budget Director
  • Chief Financial Officer (CFO)
  • Vice President for Finance
Program Features

The BSA program uses varied approaches in accountancy education, adapting to the needs of our students and the demands of the changing global work environment in the accounting profession. This allows the program to stay competitive and relevant in the field.

Program Curriculum

Following the mandate of CHED, the 2018 BS Accountancy curriculum is now offered as a four-year program.

General Education (GE) courses comprise most of the required units during the first two years of the program. These are university-wide courses intended to develop the students’ key academic skills and competencies such as persuasive communication, analytic and creative thinking. The University upholds that developing such basic competencies helps prepare students towards becoming independent learners as they progress in their respective programs and eventually, their careers.

Alongside their GE courses, BSA students must also undertake basic professional accountancy courses, including Financial Accounting and Reporting (ACT1101), which covers fundamental accounting principles, and Law on Obligations and Contracts (LAW1101) which discusses pertinent laws related to the profession. These courses serve as the basis for the content of the qualifying examinations which are held at the end of the first and second years of the program. Students need to pass the qualifying examinations prior admission to the next year level.

Towards the end of their third year in the program, qualified students will take the comprehensive examination, which assesses their grasp of accounting concepts, as well as laws and principles in the profession. Afterward, students are required to perform accounting research works and feasibility studies and undertake 600-hour supervised apprenticeship training in various auditing and accounting firms and other accredited business firms.

Students are also trained to become well-rounded, socially and morally responsible citizens through the National Service Training Program (NSTP) and the Wellness and Recreation Program (WRP) of the University. Under WRP, students can choose to attend a diverse array of short courses intended to develop their physiological and emotional well-being as well as their sense of belonging in the community and their social responsibility.

Program Retention Policy

FEU Cavite Bachelor of Science in Accountancy program implements a retention policy to remain in the program that is 64% and above – or “C” in FEU Cavite grading system – on all Professional Accounting courses on a zero-based transmutation grading.

Teaching-Learning Approaches

Instruction in the BSA program integrates the use of reference materials, textbooks and online resources carefully selected by the Institute’s Faculty Library Committee. These include globally recognized accountancy education references such as SAP, Bloomberg, and Thomson Reuters.

Beyond industry-standard materials, the BSA program takes pride in its use of multiple teaching-learning approaches catering to students’ needs and empowering them as independent learners and outstanding accounting professionals in the future. These approaches include:

  • Student-Centered Learning

Following the University’s educational philosophy and learning paradigm, the BSA program utilizes methods which encourage active and collaborative learning engagements between the students and the teachers. Through dynamic activities and tasks, students are empowered to take responsibility for their own learning rather than become passive recipients of information in the classroom.

  • Didactic Approach

Fundamental knowledge in accounting concepts, principles, and laws are taught through a mix of discussions and lectures.

  • Interdisciplinary Approach

The BSA program equips students with the ability to see the various aspects of professional accounting practice through multidisciplinary lenses and perspectives. This, together with their liberal GE courses in the field of arts, humanities and social sciences, encourage well-rounded development for our students.

  • Blended Learning

BSA integrates and utilizes various learning management systems (LMSs) to expose students to real conditions in the accounting industry. In recognition of technological advancements in accounting practice and shifts in the workplace, the program facilitates ubiquitous learning in some courses through online virtual classrooms, online modules and web resources. The program primarily uses Canvas, the official LMS of the University and a globally recognized platform among leading educational institutions worldwide.

  • Research-Based Approach

Students are encouraged to conduct accounting research work, while professional courses also utilize research-based materials such as case studies and feasibility studies to ensure the delivery of updated information about current industry standards and practices.

Assessment and Research Work

Throughout the program, students and teachers freely negotiate their assessments and assessment-related tasks for each course. As most of the department are field practitioners and licensed public accountants, teachers are encouraged to use their industrial experience to develop relevant formative and capstone summative assessments.

Assessments are a combination of traditional pen-and-paper tests, practical examinations, research work and performance-based tasks. These include quizzes and summative tests, reports and presentations, case analyses, research-based writing, and peer assessments.


Students cannot complete the program without undertaking internship (6 units) in the form of a 600-hour apprenticeship in an accounting or auditing firm under a tri-lateral contract signed by the student, the University, and the firm. Internship is scheduled during the final semester of the program and provides students with the opportunity to acquire supervised work experience in their chosen field of specialization.

During internship, BSA students are expected to refine their accounting skills and discipline-based competencies as they also enhance their professional portfolio. At the end of the internship engagement, the employer firm and the student accomplish their internship assessment forms for feedback purposes. The students are also required to attend scheduled seminars and write daily a report of their daily activities which serves as basis for evaluation and credit for the course.