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

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.