Finding middle ground: Shedding light on the new BSA modular program

For almost 10 years, DLSU has not had a topnotcher in the Certified Public Accountant (CPA) Licensure Examination. That all changed on May 27, when the Professional Regulation Commission announced that the University had not one but two students tied for first place. In a previous interview with The LaSallian, Josemaria Fontillas (BSA, ‘18) and Geraldine Papa (BSA, ‘18) credited the modular program for helping them develop the skills needed to prepare for the exam.

But the curriculum for ID 118 students outlines major changes to the program to adjust to the new K-12 system, leaving some students wondering how the Accountancy Department plans to improve a tried and tested method.

In-depth look into modules

According to Accountancy Department Chair Joy Rabo, DLSU’s Bachelor of Science in Accountancy (BSA) program consists of four terms of pure accounting classes called modules. Unlike other degree programs, the classes are divided uniquely.

In the first module, a student would take three subjects for the first half of the term, followed by another three subjects for the second half of the term. In module two and module three, the student focuses on one subject at a time for two weeks each. Finally, in module four, known as the integrating module, students would take different subjects each day of the week.

In an environment of fast-paced learning, students are forced to adapt quickly or risk being left behind. Athena Montes (IV, BSA), Junior Philippine Institute of Accountants (JPIA) President, calls the program “a series of never-ending exams [with a] minimum of once a week [and] only several days of review in between quizzes.”

Nevertheless, the difficult conditions Accountancy majors face has had a positive impact on their student life. Montes says that it has taught her to complain less, be resilient, and push harder.

“Taking the same subject everyday for four hours a day can be really tiring, and you’re going to do it consecutively for weeks. If you’re already tired of taking exams, there’s going to be more,” she stresses. Because of this, Montes states that the only solution is to “keep hustling even when you’re tired.”

Romina Amboy (IV, BSA), head of Accounting Pool, a JPIA committee that focuses on academics, remarks on how the BSA program has changed her study habits. “When I was in high school, I seldom study hard for my subjects,” she admits, “but [the] modular program [had] trained me to really study my lessons and to really devote time [for] review.”

The new modular program

ID 118 students and those who will succeed them will not be experiencing the stuggles of their upperclassmen—at least, not in the same way. The modular system has been tweaked, Rabo says, in response to various factors such as the K-12 curriculum and DLSU’s performance in board exams.

Rabo explains that the modular term has been abolished, with the new curriculum now allowing students to take accounting subjects alongside non-accounting ones. Consequently, the number of terms containing modular subjects has been increased from four to six. However, the integrating module has not been changed and cannot be taken with other courses.

Furthermore, the rule that allowed a maximum of two takes per subject has been abolished. Rabo elaborates that this change was made since ID 118 students are supposedly “more mature”. The removal of the old retention policy is also “in alignment [with] the Expected Lasallian Graduate Attribute of a Reflective Life-Long Learner,” Rabo reveals.

Other changes include the removal of the qualifying exam, which was used before to determine if students were eligible to take modular subjects. The reason for the exam’s removal, Rabo says, was that ID 118 students and those after them would have already taken basic accounting courses in their senior high school classes.

To augment the loosening of certain rules, the Accountancy Department has tightened other areas of the program. Students are now required to pass a progress assessment test prior to their graduating term, for example.

BSA over the years

There was a time when the modular system did not exist. Rabo, who was a graduate of DLSU’s BSA program, shares that during her time as a student, terms consisted of a mix of accounting and non-accounting classes. It was not until 2004 when the program was overhauled in an effort to improve the school’s performance in the board exam.

It worked, but there was a unique tradeoff. Before the modular program, DLSU’s passing rate fell between 70 to 80 percent. When the program started producing graduates, the rate was boosted to 85 to 90 percent. Unfortunately, DLSU board topnotchers—who were frequent occurrences before the change—
became scarce.

“Because the modular program might have pressured the students to just pass the course [and] get a 2.0, their objective in taking the board examination is just to pass it rather than to top it,” Rabo hypothesizes.

This shift in mindset may have been the cause for the lower number of topnotchers since. Thus, Rabo explains that the new modular program, with fewer accounting classes each term and less pressure to pass, is envisioned as a middle ground between the two previous schemes.

Adapting to the new system

Despite the changes, the new BSA structure does not mean that ID 118 students will have it any easier. Just like those before them, most students consider their accounting classes challenging. Trisha Pabello (I, BSA) says that the fast pace makes it hard to pick up the lessons. Meanwhile, Frannie Reyes (I, BSA) shares that she has had a hard time juggling her coursework, hobbies, and family time due to the heavy demands of her financial accounting class.

Nevertheless, the two find comfort in knowing they could take their accounting subjects as many times as they want. For Pabello, the removal of the retention policy puts her “at ease”. Reyes shares similar sentiments, saying, “It’s kind of comforting to know that for as long as my batchmates and I want to stay in the program and become CPAs, DLSU will let us do that.”

JPIA is also finding ways to adapt to the new curriculum. Montes admits that members of their organization are still familiarizing themselves with the changes, but notes that they are still providing ways to help out the ID 118 students.

JPIA is also finding ways to adapt to the new curriculum. Montes admits that members of their organization are still familiarizing themselves with the changes, but notes that they are still providing ways to help out the ID 118 students.

“With JPIA being their home [organization], we give an avenue [for batches] to voice out their concerns, and no one understands them better than their fellow accounting schoolmates,” she explains.