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Graduates of all programs, regardless of their type of school, are required to be proficient in both English and Filipino for effective communication.
Graduates of all programs, regardless of their type of school, are required to be proficient in both English and Filipino for effective communication.
True (A)
Which of the following is NOT a common program outcome for all types of schools?
Which of the following is NOT a common program outcome for all types of schools?
What are the four basic functions of management that graduates in the Business and Management discipline should be able to describe?
What are the four basic functions of management that graduates in the Business and Management discipline should be able to describe?
Planning, organizing, leading, and controlling
Graduates in the Business and Management discipline should be able to ______ the proper decision-making tools to solve problems and drive results.
Graduates in the Business and Management discipline should be able to ______ the proper decision-making tools to solve problems and drive results.
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Match the program outcome with the relevant sub-discipline or category:
Match the program outcome with the relevant sub-discipline or category:
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Which of these skills is expected of graduates in the Business and Management discipline?
Which of these skills is expected of graduates in the Business and Management discipline?
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Graduates with a specialization in accounting should be able to conduct research using only the most recent accounting literature.
Graduates with a specialization in accounting should be able to conduct research using only the most recent accounting literature.
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According to the content provided, what are three areas of focus in the accounting sub-discipline?
According to the content provided, what are three areas of focus in the accounting sub-discipline?
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The minimum number of units required for a BSA program should follow the guidelines prescribed in the ______.
The minimum number of units required for a BSA program should follow the guidelines prescribed in the ______.
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A faculty member can mentor a maximum of 20 Accounting Internship students.
A faculty member can mentor a maximum of 20 Accounting Internship students.
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Which of the following is NOT a factor emphasized in the CHED memorandum for a quality BSA program?
Which of the following is NOT a factor emphasized in the CHED memorandum for a quality BSA program?
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Match the following HEI responsibilities with their respective description:
Match the following HEI responsibilities with their respective description:
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What is the minimum number of hours per unit for subjects offered as three (3) unit courses?
What is the minimum number of hours per unit for subjects offered as three (3) unit courses?
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The HEI is required to follow a specific pattern and modality for the BSA program to ensure consistency.
The HEI is required to follow a specific pattern and modality for the BSA program to ensure consistency.
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Accounting Internship covers a minimum of ______ hours of mentored practical experience.
Accounting Internship covers a minimum of ______ hours of mentored practical experience.
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According to the CHED memorandum, what should be emphasized in a BSA program?
According to the CHED memorandum, what should be emphasized in a BSA program?
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What is the minimum teaching experience required for the Dean/Chair/Director of a BSA program?
What is the minimum teaching experience required for the Dean/Chair/Director of a BSA program?
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A faculty member teaching accounting courses must hold a valid Certificate of Accreditation as Accounting Teacher.
A faculty member teaching accounting courses must hold a valid Certificate of Accreditation as Accounting Teacher.
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What is the minimum educational qualification required for a faculty member teaching accounting courses?
What is the minimum educational qualification required for a faculty member teaching accounting courses?
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Faculty members should possess ______ experience in the fields of public practice, commerce and industry, or government.
Faculty members should possess ______ experience in the fields of public practice, commerce and industry, or government.
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Match the following requirements with their applicability:
Match the following requirements with their applicability:
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Which of these qualifications are applicable to special lecturers or adjunct faculty?
Which of these qualifications are applicable to special lecturers or adjunct faculty?
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A faculty member who does not meet the qualification of 12 units of professional education subjects within three years of the CMO issuance will be required to comply.
A faculty member who does not meet the qualification of 12 units of professional education subjects within three years of the CMO issuance will be required to comply.
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What is the maximum teaching load for a full-time academic teaching personnel per term?
What is the maximum teaching load for a full-time academic teaching personnel per term?
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What percentage of accounting education and professional subjects should be handled by full-time faculty?
What percentage of accounting education and professional subjects should be handled by full-time faculty?
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The minimum number of full-time CPA faculty required for a CHED-recognized BSA program is three.
The minimum number of full-time CPA faculty required for a CHED-recognized BSA program is three.
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What are two ways accounting faculty can engage in professional development?
What are two ways accounting faculty can engage in professional development?
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The library must maintain a collection of updated and appropriate/suitable ______ and references used for the core courses in the curriculum.
The library must maintain a collection of updated and appropriate/suitable ______ and references used for the core courses in the curriculum.
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Match the following requirements with their corresponding category:
Match the following requirements with their corresponding category:
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What are the usually recognized ranks of collegiate faculty members?
What are the usually recognized ranks of collegiate faculty members?
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A faculty member can be appointed to a higher rank immediately if their qualifications warrant it.
A faculty member can be appointed to a higher rank immediately if their qualifications warrant it.
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What is the maximum teaching load allowed for part-time or special lecturers teaching in multiple educational institutions?
What is the maximum teaching load allowed for part-time or special lecturers teaching in multiple educational institutions?
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The probationary employment for full-time faculty who are academically qualified should be for a period of not more than ______ years.
The probationary employment for full-time faculty who are academically qualified should be for a period of not more than ______ years.
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Match the following faculty development program provisions with their descriptions:
Match the following faculty development program provisions with their descriptions:
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What is the purpose of periodically evaluating faculty competence and performance?
What is the purpose of periodically evaluating faculty competence and performance?
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De-loading from regular teaching is not allowed for individuals taking on administrative, research, or professional assignments.
De-loading from regular teaching is not allowed for individuals taking on administrative, research, or professional assignments.
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The HEIs should establish a ______ system to ensure compliance with teaching load regulations for part-time or special lecturers.
The HEIs should establish a ______ system to ensure compliance with teaching load regulations for part-time or special lecturers.
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Which course is NOT mandatory for accounting students in their first semester?
Which course is NOT mandatory for accounting students in their first semester?
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A student can take Principles and Methods of Teaching Accounting as an elective course in their fourth year.
A student can take Principles and Methods of Teaching Accounting as an elective course in their fourth year.
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What is the total number of elective units required for the accounting program?
What is the total number of elective units required for the accounting program?
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The course code for 'Auditing and Assurance: Concepts and Applications 1' is ______.
The course code for 'Auditing and Assurance: Concepts and Applications 1' is ______.
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Match the following courses with their corresponding semesters:
Match the following courses with their corresponding semesters:
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What is the total number of units required to complete the first year of the accounting program?
What is the total number of units required to complete the first year of the accounting program?
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The course 'Accounting Internship' is a required course in the fourth year.
The course 'Accounting Internship' is a required course in the fourth year.
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What is the total number of units required to complete the entire accounting program?
What is the total number of units required to complete the entire accounting program?
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The course code for 'Understanding the Self' is ______.
The course code for 'Understanding the Self' is ______.
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Which of the following courses belong to the 'Professional Electives' category?
Which of the following courses belong to the 'Professional Electives' category?
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Flashcards
Graduate Communication Skills
Graduate Communication Skills
Graduates can communicate effectively in English and Filipino, both orally and in writing.
Multi-disciplinary Teams
Multi-disciplinary Teams
Graduates can work effectively and independently in teams from diverse backgrounds.
Social and Ethical Responsibility
Social and Ethical Responsibility
Graduates recognize and act upon their professional, social, and ethical duties.
Basic Functions of Management
Basic Functions of Management
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Decision-Making Tools
Decision-Making Tools
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Corporate Citizenship
Corporate Citizenship
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Accountancy Research
Accountancy Research
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Use of Technology in Business
Use of Technology in Business
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Faculty Qualifications
Faculty Qualifications
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Continuing Professional Development (CPD)
Continuing Professional Development (CPD)
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Full-Time Faculty Requirement
Full-Time Faculty Requirement
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CPA Faculty Requirement
CPA Faculty Requirement
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Library Requirements
Library Requirements
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HEI Admission Policy
HEI Admission Policy
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Retention Policy
Retention Policy
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Access to Technology
Access to Technology
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Qualitative Education Factors
Qualitative Education Factors
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Curriculum Consistency
Curriculum Consistency
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Course Unit Requirements
Course Unit Requirements
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Internship Requirements
Internship Requirements
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Curricular Flexibility
Curricular Flexibility
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Auditing and Assurance Principles
Auditing and Assurance Principles
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Financial Accounting and Reporting
Financial Accounting and Reporting
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Managerial Economics
Managerial Economics
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Cost Accounting and Control
Cost Accounting and Control
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Intermediate Accounting 1
Intermediate Accounting 1
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Auditing in a CIS Environment
Auditing in a CIS Environment
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Professional Electives
Professional Electives
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Accounting for Special Transactions
Accounting for Special Transactions
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Accounting for Government and Non-profit Organizations
Accounting for Government and Non-profit Organizations
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Strategic Management
Strategic Management
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Dean/Chair/Director Qualifications
Dean/Chair/Director Qualifications
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Philippine CPA Requirements
Philippine CPA Requirements
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Master's Degree Requirement
Master's Degree Requirement
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Professional Education Units
Professional Education Units
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Practical Experience for Faculty
Practical Experience for Faculty
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Tenured Faculty Compliance
Tenured Faculty Compliance
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Teaching Load Limitations
Teaching Load Limitations
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Teaching Load Guidelines
Teaching Load Guidelines
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Part-time Lecturer Limits
Part-time Lecturer Limits
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Faculty Ranking System
Faculty Ranking System
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Faculty Evaluation
Faculty Evaluation
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Probationary Period
Probationary Period
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Dismissal Criteria
Dismissal Criteria
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Faculty Development Program
Faculty Development Program
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CPD Programs
CPD Programs
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Study Notes
CHED Memorandum Order No. 27
- Revised policies, standards, and guidelines for Bachelor of Science in Accountancy (BSA) programs were adopted
- The order is in accordance with Republic Act (RA) No. 7722 ("Higher Education Act of 1994") and CMO No. 46 s. 2012
- The new guidelines aim for an outcomes-based quality assurance system
- The policies, standards, and guidelines (PSGs) are based on an outcomes-based education approach
- The guidelines recognize the diversity of Higher Education Institutions (HEIs) and allow for innovation within curriculum designs while adhering to assessment of outcomes and the mission of the HEIs
Article I - Introduction
- The guidelines implement a shift to learning competency-based standards and outcomes-based education (OBE)
- The guidelines aim for core competencies for BS Accountancy graduates, regardless of the HEI
- They allow for curriculum innovation to best meet learning outcomes given the specific needs of institutions
Article II - Authority to Operate
- Private higher education institutions (PHEIs) wishing to offer a BS Accountancy program must obtain prior authorization from the Commission
- Existing PHEIs with BS Accountancy programs must adopt an outcomes-based approach
- State universities and colleges (SUCs) and local universities and colleges (LUCs) must also adhere to the standards in the order
Article III - General Provisions
- Higher education institutions (HEIs) maintain academic freedom in curriculum offerings but must meet minimum requirements
- The articles outline minimum standards expressed as desired program outcomes (Article IV, Section 6)
- The CHED designed a sample curriculum (Article V, Section 8) that meets these minimum unit requirements.
- A sample curriculum map for this program is also included (Article V, Section 9)
- Curriculum delivery methods are covered in Article V, Section 10.
- Sample course syllabi are shown in Article V, Section 11
Article IV - Program Specifications
- Defines the program as a Bachelor of Science in Accountancy (BSA)
- Highlights the program's nature as a general accounting education program, aimed at public and public accounting careers
- Graduates will have certifications from the Professional Regulatory Commission, Board of Accountancy (PRC-BOA), and other global organizations
Article V - Curriculum
- The curriculum includes General Education (GE) courses, NSTP, Physical Education (PE), Common Business and Management courses, Core Accounting courses, and Cognate/Major/Professional courses
- The minimum unit requirement is 173 units
- The curriculum is vertically aligned with the Accountancy and Business Management strand of senior high school
Article VI - Required Resources
- Details specifications for library facilities and resources to support the curriculum
- Outlines the required computer laboratory facilities for students and faculty
Article VII - Compliance of HEIs
- Guidelines require HEIs to submit detailed program information, including proposed curriculum, performance indicators, and outcomes-based syllabi to CHED
- Continuous evaluation of existing programs and a system of program improvement is mandated
Article VIII - Transitory, Repealing, and Effectivity Provisions
- Provides a three-year transition period for all existing Accountancy programs to comply with the new standards
- The new standards will be fully implemented beginning Academic Year 2018-2019
Annex A - Sample Syllabus
- Sample syllabus for Intermediate Accounting III, addressing course description, prerequisites, course learning outcomes, and required resources
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Description
This quiz assesses your understanding of the essential program outcomes for graduates in the Business and Management discipline. It covers key skills, functions of management, and the accounting sub-discipline. Test your knowledge on what is expected from graduates in this field and how they should apply their skills.