The College of Business and Accountancy (CBA) is one of the most active in Wesleyan University-Philippines, with a population that is the second largest in the university. It has a well selected teaching staff able to provide students with excellent business education. One of the curriculum programs that it offers is the Bachelor of Science in Accountancy. Bachelor of Science in Accountancy (BSA) prepares students for entry into a variety of fields in accountancy, including corporate accounting, accounting information systems, and governmental accounting, as well as entry into graduate programs such as law. It also equips students with basic and advanced accounting concepts, principles and procedures. In addition to doing accounting functions for business enterprises, the students are prepared for public accounting after passing the CPA licensure examination.
Accounting is an information system for measuring, analyzing, and communicating information useful in making economic decisions. A program in accounting provides students with the skills and concepts necessary to provide this information to those with direct and indirect financial and managerial interest in economic activities.
One factor that makes this course unique compared to the other courses is that it has a retention policy.
The Retention Policy is designed to maintain the high standard of accounting education in Wesleyan University – Philippines, in order to meet the requirements of the profession and to better prepare its graduates to take and pass the Certified Public Accountant board examinations.
Under this policy, a student must obtain an average grade of at least 2.5(81%) in all Accounting subjects. A student who falls short of the cut-off grade may be allowed to re-enroll the course. Two failures in any accounting courses will disqualify the students from continuing BSA program.
Nowadays, many students failed to meet the requirements of the retention policy and this