RETENTION POLICY – BACHELOR OF SCIENCE IN MANAGEMENT ACCOUNTING
Effective School Year 2018–2019
After admission to the BSMA Program, the student, regardless of year level, must maintain good moral character at all times. He/She must adhere to the rules of conduct imposed by Ateneo in its College Student’s Handbook and by the School of Management and Accountancy. He/She shall always act in a manner that will uphold the honor, dignity, and prestige of the Ateneo de Zamboanga University and the Accountancy Program and must meet the following requirements to stay in the program and obtain the corresponding BSMA degree:
| Minimum GPA (overall and for every semester of study) | 1.75 |
| Minimum Final Grade: | |
| – In Accounting Education subjects: ACCAPS 1 Accounting Internship ACCAPS 2 Accounting Thesis ACCIST 1 Accounting Information System ACCIST 2 IT Application Tools in Business ACCLAW 1 Law on Obligations and Contracts ACCLAW 2 Business Laws and Regulations ACCLAW 3 Regulatory Framework and Legal Issues in Business ACCTAX 1 Income Taxation ACCTAX 2 Business Tax BURMET 1 Accounting Research Methods BURMET 2 Statistical Analysis with Software Application BUSANA 1 Management Science BUSANA 2 Strategic Business Analysis BUSECO 1 Managerial Economics BUSECO 2 Economic Development COSMAN 1 Cost Accounting and Control COSMAN 2 Strategic Cost Management FINACC 1 Financial Accounting and Reporting FINACC 2 Conceptual Frameworks and Accounting Standards FINACC 3 Intermediate Accounting 1 FINACC 4 Intermediate Accounting 2 FINACC 5 Intermediate Accounting 3 FINMAN 1 Financial Markets FINMAN 2 Financial Management FINMAN 3 International Business, Trade and Finance GERMIC 1 Governance, Business Ethics, Risk Management and Internal Control | 1.5 |
| – In Accounting and Professional subjects: ACCTAX 3 Strategic Tax Management ADVACC 1 Accounting for Specialized Transactions ADVACC 2 Accounting for Business Combinations ADVACC 3 Accounting for Government and Non-profit Organizations AELECT 1 Accounting Electives 1 AELECT 2 Accounting Electives 2 AELECT 3 Accounting Electives 3 AELECT 4 Accounting Electives 4 BUSMAN 2 Human Behavior in Organization BUSMAN 3 Project Management BUSTRA 2 Sustainability and Strategic Audit FINACC 6 Issues in Financial Reporting FINMAN 4 Valuation Techniques and Methods GERMIC 2 Enterprise Risk Management PERMEA 1 Performance Management Systems | 1.5 |
| – In Business Management Education subjects: BUSMAN 1 Business Operations BUSTRA 1 Strategic Management | 1.5 |
| – General Education, Religious Studies, FFP/NSTP and PE subjects | 1.0 |
When a BSMA student gets into any of the situation below, the corresponding action will be applied:
| SITUATION | ACTION |
| GPA is less than 1.75 | The student is disqualified to continue in the BSMA Curriculum and is advised to shift to another course. |
| Final grade is less than the required grade of 1.5 but not F in any Business Management and Accounting Education subject. | The student is given the chance to retake the said subject until the required final grade is obtained. |
| Final grade of F in any Business Management and Accounting Education subject. | The student is given the chance to retake the said subject and obtain the required final grade. In addition, no more than nine (9) units of combined General, Business Management, Accounting, and Professional Education subjects must have been failed (F) during any semester of his/her study. |
| Final grade of F or WF in any General Education subject. | The student is given the chance to retake within one school year the said subject and obtain the required final grade. In addition, no more than three (3) units of General Education subject must have been failed during any semester of his/her study. |
| Final grade of 1.0 in any Professional subject. | The student is given the chance to retake the said subject until the required final grade is obtained. |
| Final grade of F or WF in any Professional subject. | The student is given the chance to retake the said subject ONCE and obtain the required final grade. The student is allowed only a maximum of two (2) professional courses with a final grade of F or WF during his/her entire period of study. |
