The Bachelor of Science in Management Accounting (BSMA) program provides general accounting education to students wanting to pursue a professional career 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.
The program complies with the latest competency framework for professional accountants issued by the International Federation of Accountants (IFAC) through the International Education Standards (IES). Thus, completion of the program qualifies the graduate to take assessments leading to certifications in management accounting given by global professional Accountancy organizations. As a field of study, management accounting is a profession that involves partnering in management decision-making, devising planning and performance management systems, and providing expertise in financial reporting and control to assist management in the formulation and implementation of an organization’s strategy. The Lasallian BSMA program provides a foundation of professional knowledge, professional skills, and professional values, ethics and attitudes while upholding the Lasallian values of faith, zeal for service and communion in mission. These capabilities should enable the future professional management accountants to identify problems, know where to find knowledge, assist management in making critical decisions, proactively support the organization in safeguarding its integrity, help lead organizations towards sustainability, and know how to apply all of these in an ethical manner.
Core Subjects
- Intensive Basic Accounting
- Financial Accounting and Reporting
- Intermediate Accounting 1
- Intermediate Accounting 2
- Law on Obligations & Contracts
- Income Taxation
- Financial Markets
- Intermediate Accounting 3
- Accounting Information Systems
- Business Laws & Regulations
- Business Taxation
- Cost Accounting & Control
- Strategic Cost Management
- Governance, Business Ethics, Risk Management & Internal Control
- Financial Management
- Accounting for Government & Non-profit Organizations
- Accounting for Business Combinations
- Regulatory Framework & Legal Issues in Business
- Strategic Tax Management
- Valuation Methods
- Seminar on Systems, Applications & Products (SAP) Seminar 1
- Management Accounting Research Methods
- Accounting for Special Transactions
- Project Management
- Human Behavior in Organization
- Performance Management System
- Seminar on Systems, Applications & Products (SAP) Seminar 2
- Sustainability and Strategic Audit
- Management Accounting Research
- Strategic Business Analysis
- Seminar on Systems, Applications & Products (SAP) Seminar 3
- Integrated Review
- Management Accounting Internship
College Freshmen
- An applicant who has completed Senior High School and has not taken any college course, or
- An applicant who has completed equivalent Secondary Education from any school abroad and has not taken any college course, or
- A passer of Alternative Learning System (ALS) with certification of eligibility to be admitted to college.
College Transferee
- An applicant who has taken college programs or units not more than 75% of his/her curriculum in other CHED recognized colleges or universities, or
- An applicant who has taken college programs or units not more than 75% of his/her curriculum in colleges or universities abroad, OR
- An applicant who has taken vocational or any special training in recognized colleges or universities abroad, OR
- An applicant who has officially enrolled in any degree or certificate programs after High School.
Second Course Taker
- An applicant who has completed any college degree from any CHEd recognized college or university, or
- An applicant who has completed any college degree from college or university abroad.
Freshman
- NSAT score of 80% or better
- Stanine of 6 (High Average) or better in the College Entrance Examination
- A final average grade in high school (Form 137) of at least 80%
Shiftee
- Passed the interview and evaluation by the Chair based on the following:
- an actual grade of at least 75% in all accounting subjects taken
- No failing grade in any subject from his/her current program
- An actual grade point average of at least 75% per semester from his current program
- Passed the panel interview (3 faculty representatives from the Department)
- A grade of at least 65% in the qualifying examination based on the Accounting subjects taken
- Stanine of 6 (high average) or better in the College Entrance Examination
Transferee
- Passed the interview and evaluation by the chair based on the following:
- A final grade of at least 80% in all accounting subjects taken;
- No failing grade in any subject from his/her previous school;
- An actual grade point average of at least 85% or its equivalent per semester from his/her previous school
- Passed the panel interview (3 faculty representatives from the Department)
- A grade of at least 65% in the qualifying examination based on the Accounting subjects taken
- Stanine of 6 (high average) or better in the College Entrance Examination
Acceptance Policy for Shiftees/ Transferees
I. Purpose
This policy aims to uphold the academic standards and integrity of the Bachelor of Science in Management ccounting (BSM) program at De La Salle University-Dasmariñas by ensuring that students demonstrate consistent academic performance, discipline, and commitment to the program’s rigorous requirements.
II. Scope
This policy applies to all incoming first year college students enrolled in the BSM program starting School Year 2025–2026 and onwards. It governs eligibility for continued enrollment in the program and outlines conditions for retention, re-enrollment, and possible program shifting.
III. Definition of Terms
- GPA (Grade Point Average): The weighted average of grades earned in a semester.
- Major Subjects: Core accounting and business subjects identified in the curriculum.
- Intensive Basic Accounting: A foundational subject in the BSA curriculum requiring a minimum grade for retention.
- Retention: The student’s continued eligibility to remain enrolled in the BSA program.
- Major Offense: A serious violation of university rules as defined in the Student Handbook
IV. Requirements
To be retained in the BSM program, a student must meet the following conditions:
- Academic Load and Performance
- Must enroll in all prescribed subjects for the term. No subject may be dropped.
- Must achieve a minimum GPA of 2.00 per semester during the first year of enrollment.
- Must not fail any subject during the first year.
- Subject-Specific Grade Requirements
- Intensive Basic Accounting: Minimum grade of 1.75.
- May be retaken only once. Failure to meet the grade requirement after the second attempt will result in a recommendation to shift to another program.
- All Other Major Subjects: Minimum grade of 1.50.
- Retakes must follow the regular offering and proper sequencing of subjects in the curriculum.
- Intensive Basic Accounting: Minimum grade of 1.75.
- Conduct
- Must have no record of any major offense as defined in the Student Handbook.
- Other Conditions
- Any situation not explicitly covered by this policy will be deliberated and resolved by the full-time faculty members of the Accountancy Department.
- Undertaking
- Students and their parents/guardians must sign an affidavit agreeing to the terms of this policy and voluntarily withdraw from the program if retention requirements are not met.
V. Effectivity
This policy shall take effect beginning School Year 2025–2026 and shall apply to all incoming first year college students under the BSM program from that academic year onward.
VI. Amendments
Any amendments to this policy shall be proposed by the Accountancy Department and approved through the appropriate academic channels. Students shall be duly informed of any changes prior to implementation.