BSA Program Overview

The School of Management’s 4½-year Bachelor of Science in Accountancy (BSA) program was introduced in 2025, as an adaptation of UP Visayas’ curriculum. Fully in alignment with CHED Memorandum Order no. 27, series of 2017, the program extends UP Cebu’s long tradition of management education into the domain of professional accountancy.

While the BSA naturally leads toward qualifying for the CPA Licensure Examination, its deeper intent is to produce graduates capable of sound judgment in the stewardship of resources, be it in entrepreneurial ventures or in public institutions. Our students will gain a strong foundation in financial and management accounting, auditing, taxation, and business law, supplemented by information systems and data analytics courses that reflect the digital realities of the profession.

Program Learning Outcomes

The learning outcomes of the BSA program are guided by the UP Visayas PLOs, the CHED CMOs on the BSA program, and the School of Management’s mission and vision. They are organized around three interrelated themes: professional competence and analytical thinking, ethics and professional responsibility, and lifelong learning and social engagement.

The program develops the technical and analytical skills needed for effective accounting practice in a data-driven environment, balanced by a firm grounding in ethical conduct and public accountability. It also instills the habits of continuous learning, clear communication, and civic participation that define a UP graduate.

Graduates of the Bachelor of Science in Accountancy (BSA) program are expected to:

PLO 1: Apply accounting principles and practices which include financial accounting, management accounting, taxation, and auditing to qualify them to take the CPA Licensure Examination and effectively manage financial and other organizational resources;

PLO 2: Use information systems and technology and other management tools in capturing financial and non-financial information, generating reports for informed decision-making;

PLO 3: Identify context-based problems to resolve business issues and apply technical proficiency in financial accounting and reporting, cost accounting, management accounting, auditing, business laws, and taxation, and accounting information systems;

PLO 4: Conduct financial research as a source of information for management decision-making;

PLO 5: Work effectively with a team in situations to elicit teamwork and leadership

  • Give constructive criticism to group mates for the betterment of the group output.

  • Keep harmonious relationships with every group member

  • Accept with humility the feedback from instructors and peers

  • Bring out the best in others;

PLO 6: Communicate information in written reports and professionally present ideas in oral presentations

  • Convey clearly and concisely one’s thoughts in oral and written format in the language most appropriate for the intended audience

  • Understand correctly the comments, queries, and feedback of other parties

  • Reply appropriately with humility to the comments, queries, and feedback given by other parties

  • Demonstrate confidence and self-awareness;

PLO 7: Lead with honor and integrity and make sound, socially responsive, and ethical decisions

  • Act and speak with honesty, honor, and truthfulness

  • Demonstrate courage, siding with the truth, even when the decision is unpopular

  • Abide by the code of ethics of the accountancy profession

  • Uphold gender-sensitive conduct in interactions with everyone;

PLO 8: Uphold patriotism

  • Be generous and selfless (in terms of time and talent) to the needs of others

  • Participate actively in activities that benefit the university, country, and humanity

  • Be considerate and respectful of other people’s rights for the betterment of the university, country, and humanity; and

PLO 9: Cultivate a healthy desire for lifelong learning and continue to develop accounting knowledge and skills throughout their professional careers

  • Demonstrate intellectual curiosity by asking intelligent questions, conducting research, and taking the initiative to read more than what is required in the courses