UNIVERSITY OF THE PHILIPPINES

VIRATA SCHOOL OF BUSINESS


Undergraduate Courses

Contents

  1. 1 ACCOUNTING - ACCTG 1
  2. 2 BA 99.1 - FUNDAMENTAL ACCOUNTING THEORY & PRACTICE I
  3. 3 BA 99.2 - FUNDAMENTAL ACCOUNTING THEORY PRACTICE II
  4. 4 BA 101 - INTRODUCTION TO BUSINESS MANAGEMENT
  5. 5 BA 102 - PHILIPPINE BUSINESS ENVIRONMENT
  6. 6 BA 105 - OPERATIONS MANAGEMENT
  7. 7 BA 106 - ADVANCED TOPICS IN OPERATIONS MANAGEMENT
  8. 8 BA 107 - MANAGEMENT OF TECHNOLOGY
  9. 9 BA 108 - SPECIAL TOPICS IN OPERATIONS MANAGEMENT
  10. 10 BA 114 - ACCOUNTING THEORY & PRACTICE
  11. 11 BA 114.1 - ACCOUNTING THEORY AND PRACTICE I
  12. 12 BA 114.2 - ACCOUNTING THEORY AND PRACTICE II
  13. 13 BA 115 - MANAGEMENT ACCOUNTING
  14. 14 BA 116 - COST ACCOUNTING
  15. 15 BA 117 - MANAGERIAL COST ACCOUNTING & CONTROL
  16. 16 BA 118 - ADVANCED ACCOUNTING
  17. 17 BA 118.1 - ADVANCED ACCOUNTING I
  18. 18 BA 118.2 - ADVANCED ACCOUNTING II
  19. 19 BA 119 - SPECIAL TOPICS IN ACCOUNTING
  20. 20 BA 120 - AUDITING THEORY & PRACTICE
  21. 21 BA 121 - ACCOUNTING SYSTEMS
  22. 22 BA 123 - PUBLIC ACCOUNTING PRACTICE
  23. 23 BA 125 - MANAGEMENT INFORMATION SYSTEMS
  24. 24 BA 126 - CONTROLLERSHIP
  25. 25 BA 127 - TAX ACCOUNTING I
  26. 26 BA 128 - TAX ACCOUNTING II
  27. 27 BA 129 - MANAGEMENT SERVICES
  28. 28 BA 132 - FINANCIAL INSTITUTIONS
  29. 29 BA 141 - BUSINESS FINANCE I
  30. 30 BA 142 - BUSINESS FINANCE II
  31. 31 BA 145 - INVESTMENTS
  32. 32 BA 146 - SPECIAL TOPICS IN FINANCE
  33. 33 BA 147 - FUNDAMENTALS OF DERIVATIVES SECURITIES
  34. 34 BA 151 - HUMAN BEHAVIOR IN ORGANIZATIONS
  35. 35 BA 152 - HUMAN RESOURCE MANAGEMENT
  36. 36 BA 160 - BUSINESS LAW
  37. 37 BA 161 - LAW ON BUSINESS TRANSACTIONS
  38. 38 BA 162 - LAW ON BUSINESS ORGANIZATIONS
  39. 39 BA 163 - THE FISCAL LAW
  40. 40 BA 164 - NEGOTIABLE INSTRUMENTS & INSURANCE
  41. 41 BA 165 - LAW ON LABOR & LABOR RELATIONS
  42. 42 BA 166 - THE LAW ON SALES, AGENCY & CREDIT TRANSACTIONS
  43. 43 BA 167 - LAWS GOVERNING THE FINANCIAL SYSTEM
  44. 44 BA 168 - SPECIAL TOPICS IN BUSINESS LAW
  45. 45 BA 170 - MARKETING MANAGEMENT
  46. 46 BA 172 - MARKETING COMMUNICATIONS
  47. 47 BA 173 - CONSUMER BEHAVIOR
  48. 48 BA 174 - MARKETING RESEARCH
  49. 49 BA 175 - GLOBAL MARKETING
  50. 50 BA 176 - DISTRIBUTION MANAGEMENT
  51. 51 BA 177 - PRODUCT MANAGEMENT
  52. 52 BA 178 - SPECIAL TOPICS IN MARKETING MANAGEMENT
  53. 53 BA 180.1 - INFORMATION TECHNOLOGY IN BUSINESS I
  54. 54 BA 180.2 - INFORMATION TECHNOLOGY IN BUSINESS II
  55. 55 BA 181 - MANAGEMENT SCIENCE I
  56. 56 BA 182 - MANAGEMENT SCIENCE II
  57. 57 BA 186 - SYSTEMS ANALYSIS & DESIGN
  58. 58 BA 190 - STRATEGIC MANAGEMENT
  59. 59 BA 191 - INFORMATION RESOURCE MANAGEMENT
  60. 60 BA 192 - ENTREPRENEURSHIP
  61. 61 BA 198 - SPECIAL TOPICS IN BUSINESS ADMINISTRATION
  62. 62 BA 199 - BUSINESS PRACTICE
  63. 63 BA 200 - BUSINESS RESEARCH 3-6 units.

ACCOUNTING - ACCTG 1

Introduction to Financial Accounting. Accounting concepts & principles applied to service, merchandising, & manufacturing operations; partnerships & corporations; the analysis, interpretation & uses of accounting data for management.
Prerequisite: SYS. 3 units.

BA 99.1 - FUNDAMENTAL ACCOUNTING THEORY & PRACTICE I

Fundamental accounting theory & terminology with reference to accounting practice & management's use of accounting data.
Prerequisite: SYS. 3 units.

BA 99.2 - FUNDAMENTAL ACCOUNTING THEORY PRACTICE II

Continuation of Fundamental Accounting Theory & Practice I.
Prerequisite: BA 99.1. 3 units.

BA 101 - INTRODUCTION TO BUSINESS MANAGEMENT

Principles & practices in business management; an overview of the functional areas of business; an introduction to case problem-solving.
Prerequisites: JS (for CBA/BSBE students); JS, COI (for non-CBA/BSBE students). 3 units.

BA 102 - PHILIPPINE BUSINESS ENVIRONMENT

A survey of sociological, technological, legal, psychological, economic & other external factors which influence business decision-making in the Philippines.
Prerequisite: SS. 3 units.

BA 105 - OPERATIONS MANAGEMENT

Introduction to the strategic & tactical decisions in manufacturing & service operations.
Prerequisites: BA 101, 180.1, 182 or Econ 131. 3 units.

BA 106 - ADVANCED TOPICS IN OPERATIONS MANAGEMENT

Trends and developments in operations management.
Prerequisite: BA 105. 3 units.

BA 107 - MANAGEMENT OF TECHNOLOGY

Effective management of technological advances especially planning & control for the benefit of the firm & society.
Prerequisite: BA 105. 3 units.

BA 108 - SPECIAL TOPICS IN OPERATIONS MANAGEMENT

Prerequisite: BA 105/COI for non-BA students. 3 units.

BA 114 - ACCOUNTING THEORY & PRACTICE

Accounting theory & the problems in the application of generally accepted accounting principles.
Prerequisites: BA 99.1, 99.2. 6 units.

BA 114.1 - ACCOUNTING THEORY AND PRACTICE I

Accounting theory and the problems in the application of generally accepted accounting principles.
Prerequisite: BA 99.2. 4.5 units.

BA 114.2 - ACCOUNTING THEORY AND PRACTICE II

A continuation of BA 114.1 Accounting Theory and Practice I.
Prerequisite: At least 2.75 in BA 114.1. 4.5 units.

BA 115 - MANAGEMENT ACCOUNTING

Uses of accounting information for managerial planning & control.
Prerequisites: BA 99.1, 99.2, Acctg. 1. 3 units.

BA 116 - COST ACCOUNTING

Principles of cost determination & control; job order cost, process cost, estimated cost, & standard cost systems; budgetary control; analyses & uses of cost data.
Prerequisite: BA 114/COD. 6 units.

BA 117 - MANAGERIAL COST ACCOUNTING & CONTROL

Specialized topics in cost accounting for planning & control.
Prerequisite: BA 116/COD. 3 units.

BA 118 - ADVANCED ACCOUNTING

Applications of accounting theory to specific business activities, viz., joint ventures, liquidation of partnerships, special sales procedures, home office & branch relationships, business combinations, parent & subsidiary relationships, & fiduciaries.
Prerequisite: BA 114. 6 units.

BA 118.1 - ADVANCED ACCOUNTING I

Application of fundamental accounting theory to more complex business activities such as joint ventures, business combinations, parent and subsidiary relationships, income taxation, leases, derivative instruments, and employee benefits.
Prerequisite: BA 114.2. 4.5 units.

BA 118.2 - ADVANCED ACCOUNTING II

A continuation of BA 118.1 Advanced Accounting I.
Prerequisite: BA 114.2. 4.5 units.

BA 119 - SPECIAL TOPICS IN ACCOUNTING

Selected topics in accounting theory &/or practice.
Prerequisite: SS. 3 units.

BA 120 - AUDITING THEORY & PRACTICE

Auditing concepts, audit standards, programs & procedures for the examination of current assets, non-current assets, liabilities, proprietorships, revenues & expenses & the preparation of financial & audit reports.
Prerequisite: BA 116. 4 units.

BA 121 - ACCOUNTING SYSTEMS

Design, use & control of manual & computerized accounting systems. Introduction to the use of computers in accounting.
Prerequisites: BA 120, BA 186. 3 units. (2 lec, 1 lab

BA 123 - PUBLIC ACCOUNTING PRACTICE

An integrated audit course.
Prerequisites: BA 120; BA 118. 5 units.

BA 125 - MANAGEMENT INFORMATION SYSTEMS

Information dimensions of decision-making processes; identification, evaluation, modification & integration of information flows into management information systems.
Prerequisite: BA 121. 3 units.

BA 126 - CONTROLLERSHIP

The controllership function; characteristics of management control systems; the tools & techniques for controlling, manufacturing, marketing & administrative costs; the tools & techniques for planning & decision-making; financial planning policies & problems; motivation & control in organizations.
Prerequisite: SS. 3 units.

BA 127 - TAX ACCOUNTING I

The application of the income tax law & regulations in the determination of the tax liabilities of individuals, estates & trusts, partnerships & corporations.
Prerequisite: BA 114. 3 units.

BA 128 - TAX ACCOUNTING II

The application of laws & regulations governing estate, inheritance & gift, business & miscellaneous taxes in the determination of tax liabilities.
Prerequisites: BA 116, 127. 3 units.

BA 129 - MANAGEMENT SERVICES

The management of consulting firm; preparation of feasibility studies; marketing, technical & financial aspects; project evaluation.
Prerequisites: BA 115 - non-BAA students),BA 117 - BAA students), 105, 170, 142. 3 units.

BA 132 - FINANCIAL INSTITUTIONS

Study of the structure, functions & operations of financial institutions, money & capital markets.
Prerequisite: Econ 121/COD. 3 units.

BA 141 - BUSINESS FINANCE I

Introduction to the principles governing financial management of business enterprises with emphasis on short-range planning & management of working capital.
Prerequisite: BA 99.2. 3 units.

BA 142 - BUSINESS FINANCE II

Long-range planning & management of the long-term financial position of a business organization; recapitalization & liquidation.
Prerequisites: BA 114/115, 141. 3 units.

BA 145 - INVESTMENTS

Principles & practice with special emphasis on the evaluation of project studies, security analysis & the establishment of standards for the selection of industry, issue & security.
Prerequisites: Econ 121, SS. 3 units.

BA 146 - SPECIAL TOPICS IN FINANCE

Prerequisite: SS. 3 units.

BA 147 - FUNDAMENTALS OF DERIVATIVES SECURITIES

Study of the basic theory, valuation methods & practical applications of derivatives securities.
Prerequisites: BA 142, BA 182. 3 units.

BA 151 - HUMAN BEHAVIOR IN ORGANIZATIONS

The concepts & principles of behavior in business organizations.
Prerequisites: JS (for CBA/BSBE students); JS, COI (for non-CBA/BSBE students). 3 units.

BA 152 - HUMAN RESOURCE MANAGEMENT

Basic principles & frameworks in the management of acquisition, development & movement of human resources in organizations.
Prerequisites: BA 101, 151; JS, COI (for non-CBA students). 3 units.

BA 160 - BUSINESS LAW

Introduction to the Philippine legal system emphasizing business relationships & transactions in contractual agreements; organization & regulation of business enterprises.
Prerequisite: JS. 3 units.

BA 161 - LAW ON BUSINESS TRANSACTIONS

The Constitution, Obligations & Contracts, sales, quasidelicts, damages, lease, all special laws including presidential decrees & administrative regulations pertinent thereto. 3 units.

BA 162 - LAW ON BUSINESS ORGANIZATIONS

Agency, single proprietorships, partnerships, corporations, conglomerates. joint ventures, multinationals, securities act, insolvency law, civil code provisions on orders of preference & concurrence of credits, licensing of foreign corporations & cooperatives, & pertinent laws, rules & regulations administered by the Securities & Exchange Commission, Board of Investment, Central Bank, Board of Domestic Trade & other government agencies.
Prerequisite: BA 161/COD. 3 units.

BA 163 - THE FISCAL LAW

Basic principle of taxation & the use of the tax power as an instrument of government policy, including those reflected in the Internal Revenue Code, the Local Tax Code, Real Property Tax Code, & the Customs & Tariff Code.
Prerequisite: BA 160.2/l6l/equiv. 3 units.

BA 164 - NEGOTIABLE INSTRUMENTS & INSURANCE

Instruments, Warehouse Receipts Law, Document of Title under the Civil Code, Insurance Law, Deposit.
Prerequisites: BA 160.1,160.2/equiv. 3 units.

BA 165 - LAW ON LABOR & LABOR RELATIONS

Constitutional provisions on labor, Labor Code, as amended, Government protection & promotion of Overseas Labor, Allied Labor Laws, Agrarian Reforms.
Prerequisites: BA 160.1, 160.2/equiv. 3 units.

BA 166 - THE LAW ON SALES, AGENCY & CREDIT TRANSACTIONS

The legal framework governing contracts of sales, agency, loans, guaranty, pledge & mortgage.
Prerequisite: BA161/equiv. 3 units.

BA 167 - LAWS GOVERNING THE FINANCIAL SYSTEM

All banking laws including the Central Bank Act, the General Banking Act & laws governing other specialized financial institutions, government-owned or controlled & partly private-owned; investment houses, offshore banking units, FCDUs, guarantee & insurance of lending institutions, Central Bank regulations on interest rates.
Prerequisites: BA 160.1, 160.2; for non-accounting majors only. 3 units.

BA 168 - SPECIAL TOPICS IN BUSINESS LAW

Laws governing foreign trade such as treaties & regulations governing international transactions, promoting, regulating & restricting exports & imports, tariff & other measures as instruments of protectionism.
Prerequisites: BA 160.1, 160.2/equiv. 3 units.

BA 170 - MARKETING MANAGEMENT

Principles, practices & development of integrated marketing programs.
Prerequisite: BA 101. 3 units.

BA 172 - MARKETING COMMUNICATIONS

Planning, managing & evaluating the communication mix - advertising, sales promotion, packaging, public relations & personal selling.
Prerequisite: BA l70. 3 units.

BA 173 - CONSUMER BEHAVIOR

Psychological, economic, anthropological & sociological perspectives in understanding the consumer and in designing marketing programs.
Prerequisite: BA 170. 3 units.

BA 174 - MARKETING RESEARCH

Principles & methods used in the systematic & objective search for & analysis of information relevant to identification & solution of marketing problems.
Prerequisites: BA 170, 182. 3 units.

BA 175 - GLOBAL MARKETING

Principles & practices in the marketing of goods & services across borders in the context of a dynamic international business environment.
Prerequisites: BA 170, Econ 100.1. 3 units.

BA 176 - DISTRIBUTION MANAGEMENT

Principles & practices in the management of retail & wholesale enterprises; merchandising, store operations, promotion, & control.
Prerequisites: BA 105, 115, 170, 186. 3 units.

BA 177 - PRODUCT MANAGEMENT

Developing & managing brands, products or product lines including development, product launch & product portfolio assessment; maintaining brand equity & leveraging strong brands across line extensions & categories.
Prerequisites: BA 115, 170. 3 units.

BA 178 - SPECIAL TOPICS IN MARKETING MANAGEMENT

The coverage varies from time to time depending on relevance of topics & interest of seminar participants.
Prerequisite: BA 170. 3 units.

BA 180.1 - INFORMATION TECHNOLOGY IN BUSINESS I

Information & communication technology concepts & tools; business process applications of software packages.
Prerequisite: Sophomore standing (SYS). 3 units. (2 lec, 1 lab).

BA 180.2 - INFORMATION TECHNOLOGY IN BUSINESS II

Advanced applications of information & communication technology concepts & tools in management decision making & practice; technology evaluation & management issues.
Prerequisites: BA 180.1, (SS). 3 units. (2 lec, 1 lab).

BA 181 - MANAGEMENT SCIENCE I

Analysis & solution of management problems; deterministic models such as linear & integer programming, transportation, assignment, inventory management, & project management models.
Prerequisites: Math 100, Stat 101. 3 units. (2.5 lec, 0.5 lab).

BA 182 - MANAGEMENT SCIENCE II

Analysis & solution of management problems; stochastic models; decision theory, Markov processes, queuing, simulation, forecasting, regression, & other statistical applications.
Prerequisite: BA 181. 3 units. (2.5 lec, 0.5 lab

BA 186 - SYSTEMS ANALYSIS & DESIGN

Principles & methods for analyzing, designing & developing different types of business & management systems.
Prerequisite: BA 180.1. 3 units. (2 lec, 1 lab).

BA 190 - STRATEGIC MANAGEMENT

An integrated approach to decision making viewed from a top management perspective; discussion of comprehensive problems of organizations.
Prerequisites: Graduating students, BA 105, 141, 170. 3 units.

BA 191 - INFORMATION RESOURCE MANAGEMENT

Strategic approaches to the integration & management of information, with emphasis on top management involvement, hardware, telecommunications, & human resources.
Prerequisites: SS, BA 186. 3 units. (2 lec, 1 lab).

BA 192 - ENTREPRENEURSHIP

Principles, problems, & practical aspects of entrepreneurship & intrapreneurship; innovation & new business formations in start-up or corporate settings.
Prerequisite: JS. 3 units.

BA 198 - SPECIAL TOPICS IN BUSINESS ADMINISTRATION

Special topics in the field of business administration. 1-3 units. may be taken for credit more than once.

BA 199 - BUSINESS PRACTICE

Supervised field work or internship. 1-3 units.

BA 200 - BUSINESS RESEARCH 3-6 units.









GRADING SYSTEM:
1.0 - highest (increments of 0.25 up to the passing mark of 3.0); 5.0 - failing

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