INCOME TAXATION
3 units
Pre-requisite: AC 211, AC 221

This course provides students the knowledge on the nature,
scope and limitations of taxation, how income tax is computed,
how income tax return is filled-up and filed. Students are also
expected to become knowledgeable on the different income
items (taxable and nontaxable).

TRANSFER AND BUSINESS TAXES
3 units
Pre-requisite: TX 111

This course covers discussion on transfer taxes on gratuitous transfer of property (estate tax and donor’s tax), VAT, percentage taxes, excise taxes, documentary stamp taxes, and community tax. It also includes remedies of the state for collections of taxes and the remedies of the taxpayers on taxes being assessed and/ or erroneously paid.

BUSINESS AND CORPORATE FINANCE
3 units
Pre-requisite:

This course includes fundamental principles of financial policy
included in the organization and management of business
enterprises in the Philippine settings. It also covers fund raising
practices of the corporations to meet their capital requirement
through the sale of securities, through bank loans and trade
credits.

PRINCIPLES OF INVESTMENT
3 units
Pre-requisite: BF 111

This course is designed to discuss the underlying principles/ concepts of investment. It also gives a brief description of the investment environment plus the techniques, vehicles and strategies for implementing investment goals in a portfolio context. This course also covers the relevance of investments to our existing economic conditions.