KABANAT KABA NATA A II KAUGNAY NA LITERATURA AT PAG-AARAL
Ang mga mananaliksik ay nangalap ng sekondaryong datos sa pamamagitan ng mga aklat, riserts at internet na may kinalaman sa paksang Impresyon ng mga mag-aaral ng L!!T na k"m" k"m"k" k"#a #a ng k"rs k"rson ong g Aka$n ka$nti ting ng t"ng t"ngko koll sa rete retent ntio ion n poli poli%y %y na pina pinapa pat" t"pa pad d sa departamento&' Ang mga nakatalang datos ay (i(igyan ng kritikal na pagsisiyasat para sa lalong ikalalagom ng panana$ ng mga mag-aaral sa nasa(ing paksa& Ang ka(anatang ito ay naglalayong maipakita sa mga kap$a mananaliksik ang kasaysayan ng paksa at k"ng paano nagsim"la ang "sapin t"ngkol sa retention poli%y ng k"rsong A%%o"ntan%y sa L!!T na magiging daan "pang mas ma"na$aan ang (agong patakaran na ito& Nakapaloo( din dito ang i(a)t i(ang panana$ at opinyo opinyon n ng magkaka magkakai(a i(ang ng paaral paaralan an at tao t"ngko t"ngkoll sa pagkakar pagkakaroon oon ng retenti retention on poli%y poli%y sa nasa(ing k"rso na siyang magiging (ase#an ng pag-"nlad ng riserts na ito& Nasasaad din dito ang depinisyon ng mga termino at teorya na n a may kinalaman sa k"rsong Aka$nting& *a t"long ng mga datos na nakalap, masasagot ang mga katan"ngan k"ng (akit kailangan ng retention poli%y sa k"rsong A%%o"ntan%y at k"ng ang pagkakaroon nito ay nakat"t"long (a sa pag-aaral ng mga mag-aaral& L+KAL NA LITERATURA *a katoto#anan, isa sa pinakama#irap na k"rso ang A%%o"ntan%y& Ang mga mananaliksik ay nani nanini ni$al $alaa na $ala $alang ng ma#i ma#ira rap p k"ng k"ng pags pags"s "s"m "mik ikap apan an lama lamang ng k"ng k"ng kaya) kaya)tt ang mga mga esk$ele#an ay nagpapat"pad ng retention poli%y k"ng saan ang mga est"dyante ay kinakailangan mag-aral ng ma("ti "pang makaa(ot sa kinakailangan na grado na nakapaloo( sa nasa(ing retention poli%y& p oli%y&
Ayon kay ali ./0012, ang Aka$nting ay ang larangan at pamamaraan ng pags"s"sri ng mga ari-arian at mga pananag"tan, pati ng pagt"t"tos ng mga kita, res"lta, at kalagayan o katay"an ng isang negosyo& Ang k"rsong Aka$nting ay kinakailangan ng seryosong pag-aaral sapagkat ayon sa depinisyon nito, ito ay ginagamit sa pangmala$akang negosyo at makakat"long sa i(a pang larangan&
IBA’T IBANG PAARALAN NA NAGPAPATUPAD NG RETENTION POLICY SA KURSONG ACCOUNTANCY:
Ayon sa artik"lo sa internet, ang retention poli%y ng Ateneo de 3am(oanga Uni4ersity sa k"rsong A%%o"ntan%y na dapat nilang s"ndin ay a ng s"m"s"nod5 Minimum GPA (for every semester or summer of study)
/&0
Minimum Final Grade: - In CPA Board Related subjets: Aountin! "#$ (Fundamentals of Aountin!% P$) Aountin! "#" (Fundamentals of Aountin!% P") Aountin! "#& (Cost Aountin! and Cost Mana!ement% P$) Aountin! "#' (Cost Aountin! and Cost Mana!ement% P") Aountin! "# (Finanial Aountin! and Reortin!% P$) Aountin! "*# (Finanial Aountin! and Reortin!% P") Aountin! $& (Finanial Aountin! and Reortin!% P) Aountin! " (Advaned Finanial Aountin! and Reortin!% P$) Aountin! $$ (Advaned Finanial Aountin! and Reortin!% P") Aountin! $* (Mana!ement Aountin!% P$) Aountin! $' (Aountin! for Gov+t% ,ot-for-rofit ntities and .eiali/ed Industries) Aountin! "$* (Aountin! Information .ystem) Aountin! *$$ (Mana!ement Aountin!% P") Aountin! # (Interns0i1Aountin! 20esis) Aountin! '## (.ynt0esis) Aountin! *$" (Mana!ement Consultany)
/&0
Aountin! *$' (Fraud and Forensi Aountin!) Aountin! '$# (Inte!rative Course $: 20eory of Aounts) Aountin! '"# (Inte!rative Course ": Pratial Aountin! $) Aountin! '# (Inte!rative Course : Pratial Aountin! ") Aountin! '*# (Inte!rative Course *: Mana!ement Advisory .ervies) Aountin! ' (Inte!rative Course &: Business 3a4 and 2a5ation) Aountin! ''# (Inte!rative Course ': Auditin! 20eory) Aountin! '6# (Inte!rative Course 6: Auditin! Problems) Auditin! $# (Assurane Priniles% Professional t0is and Good Governane) Auditin! "# (Alied Auditin!) Finane "$$ (Finanial Mana!ement% P$) Finane "$" (Finanial Mana!ement% P") I2 $$ (I2 Conets and .ystems Analysis and 7esi!n) I2 $&" (Audit in CI. nvironment) 3a4 $$$ (8bli!ations and Contrats1Civil Code) 3a4 $#" (3a4 on Business 8r!ani/ations and .C) 3a4 $$ (,e!otiable Instrument and Insurane) 3a4 $$* (.ales% A!eny% Bailments and 3abor 3a4s) 2a5 $$$ (Priniles of 2a5ation1Inome 2a5) 2a5 $$" (2ransfer and Business 2a5es1Plannin!) - Business duation subjets: onomis $#$ (Priniles of onomis 41 23R) onomis $$$ (Miroeonomi 20eory and Pratie) onomis $$" (Maroeonomi 20eory and Pratie) Finane $## (Basi Finane) Mana!ement $#$ (Business 8r!ani/ation and Mana!ement) Mana!ement $#* (9uman Be0avior in 8r!ani/ation) Mana!ement "#$ (Prodution Mana!ement and uality Control) Mana!ement "#& (.oial Resonsibility and Cororate Governane) Mana!ement ""# (Business Poliy and .trate!y) Mar;etin! $## (Priniles of Mar;etin!) Mat0 $#$ (Colle!e Al!ebra)
6&7
Mat0 $#* (Business .tatistis) Mat0 $"$ (Mat0ematis of Investments) Mat0 $" (uantitative 2e0ni
6&7
n!lis0 #>? (Basi Grammar and Comosition)
6&0
n!lis0 $$$ (Readin! and Comosition) n!lis0 $$" (Resear0 and Aademi @ritin!) n!lis0 "$$ (Publi .ea;in! and 7ebate) 8t0ers (3iterature% P0iloso0y% C0emistry% Biolo!y% 9umanities% Reli!ious .tudies% FFP1,.2P% P% I2$$$% I2$"$% .oiolo!y% Psy0olo!y% Filiino% Forei!n 3an!ua!e% 9istory and Ri/al ourses)
Kapag ang est"dyante ng A%%o"ntan%y ay na nakasama sa an"mang sit$asyon sa i(a(a, ang karampatang aksyon ay ipat"t"pad5 *IT8A*Y+N Ang GPA ay ma(a(a sa /&0&
AK*Y+N Ang est"dyante ay a$tomatikong tanggal sa programa ng
Aka$nting at pinapay"#ang l"mipat sa i(ang k"rso& Ang Pinal na Grado sa ka#it Ang est"dyante ay (ini(igyan ng tsansa na maipasa ang nasa(ing anong !PA Board related sa(dyek para mak"#a ang kailangang marka& Ng"nit, ang s"(9e%ts ay mas ma(a(a sa kinakailangang /&0&
marka
est"dyante ay pinapayagan lamang "litin ito ng isang (eses& Ang
na est"dyante ay pinapayagan lamang na mag-"lit ng #anggang dala$ang pang"na#ing sa(dyek m"la sa kaniyang ikatatlo
#anggang ikalimang taon ng pag-aaral& Ang Pinal na Grado sa ka#it Ang est"dyante ay (ini(igyan ng tsansa na maipasa ang nasa(ing anong B"siness Ed"%ation sa(dyek para mak"#a ang kailangang marka& Ng"nit, ang sandyek at Englis# sa(dyek est"dyante ay pinapayagan lamang "litin ito ng isang (eses& Ang ay ma(a(a sa kailangang est"dyante ay pinapayagan lamang na mag-"lit ng #anggang marka na 6&7&
dala$ang sa(dyek .Englis# o B"siness Ed"%ation sa(dyek2 sa
("ong limang taon ng kanyang pag-aaral& B"magsak sa ka#it na anong Ang est"dyante ay a$tomatikong tanggal sa programa ng sa(dyek na nakaenrol&
Aka$nting at pinapay"#ang l"mipat sa i(ang k"rso&
*ang-ayon din sa :ar Eastern Uni4ersity, Admission and Retention
Thef ol l owi ngpol i c i esf oradmi s s i onan dr et ent i ons hal lb eeff ec t i v eSc ho olYear201415an da ppl yt oal l i nc omi n gf r es hmena ndt r ans f er eesent er i ngt hes c ho ol i nt hats c hool y e ar . 1.
All incoming frst year shall be subject to the University’s admission requirements, as administered by the Admissions and Financial Assistance (AFA) oce. !. "tudents #ursuing a degree in Accountancy shall be enrolled initially in the $achelor o% "cience in $usiness Administration&'ajor in nternal Auditing #rogram ($"$A&A). T ob eel i g i b l ef o ra dmi s s i o nt oh i g he rs t u di esi nt h eBSBAI Ap r o gr am,BSBAI As t u de nt ss h al lp as sa q ua l i f y i n ge x ami n at i o nt ob ea dmi n i s t er e db yt he I n st i t u t ea f t ert h ey h av et a k en Fu nda me nt a l so f Ac c o un t i n g Pa r t2 ,a ndt h att h e we i g ht e da v e r a gef o rF un da me nt a l so fAc c o un t i n g Pa r t1a ndPa r t2 s houl dnotbel es st hanB,t obeel i gi bl et ot ak et hequal i f y i ngex ami nat i ons .Thos ewi t hwei ght edav er age f o rF un da me nt a l sofAc c ou nt i n gPa r t1a ndPar t2be l o w Bs h ou l db ea dv i s edt os h i f tt oa no t h erpr o gr a m ormaj or . Thequal i f y i nge x ami nat i oni sus ual l ysc hedul edn earoratt hee ndoft he2 nd Se me s t e ri nt h es e c o ndy e ar o ft h ec u r r i c ul u m.St u de nt se nr o l l e di not h erBSBAma j o r swh oh av ec ompl e t e d1 2u ni t so fFu nd amen t a l s o fAc c o u n t i n g Pa r t s1 a n d 2 ma yt a k et h ee x a mi n a t i o na n db ea d mi t t e dt ot h e BSBAI Ap r o g r a mi f qual i fi ed. Th er es ul toft he qu al i f y i nge x ami nat i on i sfi nalandno ts u bj ec tt oapp eal ;nor e t ak esar e al l owed.Nonq ual i fi er ss hal lbea dv i s edt os hi f tt oano t herBSBAmaj or .Nonqual i fi c at i onaf t ert hi sfir s t qual i f y i ngex ami nat i oni saper ma nentdi s qual i fi c at i onf r om t heBSBAI Apr ogr am. Thena t ur e,c ov er ag e,f or ma t ,t y peandqual i f y i ngs t an dar dsf ort hequal i f y i nge x ami nat i onar er e vi ewed r egul ar l y ,andma yv ar y .Appr opr i at egui del i neswi l l bei s s uedatl eas tt hr ee( 3)mont hsbef or et hedat eof t hee x ami n at i on. 1.
o remain in the $"$A&A #rogram the student must meet all o% the %ollo*ing requirements+ A. e-she must not have accumulated total %ailure o% 1! units in any accounting, la* and taation courses. $. /o subject in (a) above should be enrolled in more than t*ice0 a %ailed subject in (a) above, must be #assed on the second attem#t. . 2ass a com#rehensive eamination at the end o% each academic year covering all major subjects in the year level %or the academic year0 unsuccess%ul eaminees may be advised to shi%t to another major, re&enroll some courses, or reta3e the eamination. "tudents not meeting the grade requirement in (a), above, are barred %rom ta3ing the com#rehensive eamination. th !. All 4 year $"$A&A students *ho have com#leted all course requirements shall be eligible %or graduation *ith the $"$A&A degree. o be admitted to 5 th year $" Accountancy, the student must #ass a *ritten com#rehensive eamination to be ta3en
at the end o% the 4 thyear, $"$A&A0 non&qualifers may reta3e the com#rehensive eamination any number o% times until fnally qualifed %or 5 th year $"A 6. o quali%y %or graduation *ith the $"A degree, the student must #ass a com#rehensive *ritten eamination at the end o% the 5 th year0 non #assers may reta3e the eamination any number o% times until fnally qualifed0 students *ho %ail %or the third time shall re&enroll at least 7 units o% 5 th year subjects as recommended by the 8ean or Associate 8ean. 2assing the *ritten com#rehensive eamination is an absolute requirement %or graduation.
BAtay sa ;e La *alle Uni4ersity-
Thef ol l owi ngpol i c i esf oradmi s s i onan dr et ent i ons hal lb eeff ec t i v eSc ho olYear201415an da ppl yt oal l i nc omi n gf r es hmena ndt r ans f er eesent er i ngt hes c ho ol i nt hats c hool y e ar . 1.
All incoming frst year shall be subject to the University’s admission requirements, as administered by the Admissions and Financial Assistance (AFA) oce. !. "tudents #ursuing a degree in Accountancy shall be enrolled initially in the $achelor o% "cience in $usiness Administration&'ajor in nternal Auditing #rogram ($"$A&A). T ob eel i g i b l ef o ra dmi s s i o nt oh i g he rs t u di esi nt h eBSBAI Ap r o gr am,BSBAI As t u de nt ss h al lp as sa q ua l i f y i n ge x ami n at i o nt ob ea dmi n i s t er e db yt he I n st i t u t ea f t ert h ey h av et a k en Fu nda me nt a l so f Ac c o un t i n g Pa r t2 ,a ndt h att h e we i g ht e da v e r a gef o rF un da me nt a l so fAc c o un t i n g Pa r t1a ndPa r t2 s houl dnotbel es st hanB,t obeel i gi bl et ot ak et hequal i f y i ngex ami nat i ons .Thos ewi t hwei ght edav er age f o rF un da me nt a l sofAc c ou nt i n gPa r t1a ndPar t2be l o w Bs h ou l db ea dv i s edt os h i f tt oa no t h erpr o gr a m ormaj or . Thequal i f y i nge x ami nat i oni sus ual l ysc hedul edn earoratt hee ndoft he2 nd Se me s t e ri nt h es e c o ndy e ar o ft h ec u r r i c ul u m.St u de nt se nr o l l e di not h erBSBAma j o r swh oh av ec ompl e t e d1 2u ni t so fFu nd amen t a l s o fAc c o u n t i n g Pa r t s1 a n d 2 ma yt a k et h ee x a mi n a t i o na n db ea d mi t t e dt ot h e BSBAI Ap r o g r a mi f qual i fi ed. Th er es ul toft he qu al i f y i nge x ami nat i on i sfi nalandno ts u bj ec tt oapp eal ;nor e t ak esar e al l owed.Nonq ual i fi er ss hal lbea dv i s edt os hi f tt oano t herBSBAmaj or .Nonqual i fi c at i onaf t ert hi sfir s t qual i f y i ngex ami nat i oni saper ma nentdi s qual i fi c at i onf r om t heBSBAI Apr ogr am. Thena t ur e,c ov er ag e,f or ma t ,t y peandqual i f y i ngs t an dar dsf ort hequal i f y i nge x ami nat i onar er e vi ewed r egul ar l y ,andma yv ar y .Appr opr i at egui del i neswi l l bei s s uedatl eas tt hr ee( 3)mont hsbef or et hedat eof t hee x ami n at i on. 1.
o remain in the $"$A&A #rogram the student must meet all o% the %ollo*ing requirements+ A. e-she must not have accumulated total %ailure o% 1! units in any accounting, la* and taation courses. $. /o subject in (a) above should be enrolled in more than t*ice0 a %ailed subject in (a) above, must be #assed on the second attem#t. . 2ass a com#rehensive eamination at the end o% each academic year covering all major subjects in the year level %or the academic year0 unsuccess%ul eaminees may be advised to shi%t to another major, re&enroll some courses, or reta3e the eamination. "tudents not meeting the grade requirement in (a), above, are barred %rom ta3ing the com#rehensive eamination.
!.
All 4th year $"$A&A students *ho have com#leted all course requirements shall be eligible %or graduation *ith the $"$A&A degree. o be admitted to 5 th year $" Accountancy, the student must #ass a *ritten com#rehensive eamination to be ta3en at the end o% the 4 thyear, $"$A&A0 non&qualifers may reta3e the com#rehensive eamination any number o% times until fnally qualifed %or 5 th year $"A 6. o quali%y %or graduation *ith the $"A degree, the student must #ass a com#rehensive *ritten eamination at the end o% the 5 th year0 non #assers may reta3e the eamination any number o% times until fnally qualifed0 students *ho %ail %or the third time shall re&enroll at least 7 units o% 5 th year subjects as recommended by the 8ean or Associate 8ean. 2assing the *ritten com#rehensive eamination is an absolute requirement %or graduation.
#ttp5==$$$&dls"&ed"&p#=a%ademi%s=%olleges=%o(=a%%o"ntan%y="ndergrad"ate-degree-program&asp #ttp5==$$$&>e"&ed"&p#=manila=inde&p#p=a%ademi%s=instit"te-o>-a%%o"nts-("siness-and>inan%e=ia(>-programs=(s-a%%o"ntan%y= #ttp5==$$$&ad?"&ed"&p#=admission-and-retention-poli%iestml #ttp5==piaisa(ellar&t"m(lr&%om=post=/070@/C16=re4ised-"pdated-"st-am4-%ollege-o>a%%o"ntan%y