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Home » SMA Policies - Retention » BSMA Retention Policy

BSMA Retention Policy

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 subjects1.0

When a BSMA student gets into any of the situation below, the corresponding action will be applied:

SITUATIONACTION
GPA is less than 1.75The 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.