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NEGROS ORIENTAL STATE UNIVERSITY

DR. MA. ROSALINA A. BESARIO

Program Chair

Contact Us

cbanorsumain@gmail.com

(+63)(035) 522-5050 local 1074

Accountancy Program

The Bachelor of Science in Accountancy (BSA) program is designed to provide students with a comprehensive understanding of accounting, auditing, taxation, and financial management in accordance with the standards prescribed under CHED CMO No. 27, s. 2017. The program develops graduates who are technically competent, analytically skilled, and ethically grounded, preparing them for professional practice in both local and global business environments. It equips students with the knowledge and competencies necessary to pursue careers in public accounting, commerce and industry, government service, and academe, as well as to qualify for professional licensure examinations and international certifications.

The accountancy profession plays a vital role in economic development by ensuring transparency, accountability, and sound financial decision-making within organizations. Accountants are expected to uphold integrity, professionalism, and social responsibility while applying critical thinking and problem-solving skills in diverse and dynamic situations. The program therefore emphasizes not only technical proficiency but also ethical conduct, effective communication, teamwork, and adaptability to advancements in business practices and information technology.

Anchored on outcomes-based education, the curriculum integrates accounting and finance courses with business, law, taxation, economics, quantitative methods, and information technology. This interdisciplinary approach ensures that graduates acquire both theoretical foundations and practical competencies relevant to the demands of the profession. Students are also trained to conduct research, analyze financial information, and provide strategic recommendations that support organizational growth and sustainability.

The program aims to produce globally competitive, morally upright, and socially responsible accounting professionals who can contribute meaningfully to national development and the advancement of the accounting profession. Through rigorous academic preparation and practical exposure, graduates are equipped to assume various professional roles such as auditors, accountants, financial analysts, tax practitioners, management consultants, and corporate executives in different sectors of society.

Program of Study