Retention Policy

Topics: Bookkeeping, Accountancy, Luca Pacioli Pages: 10 (2928 words) Published: February 9, 2013
Title: An Evaluative study on the
Retention Policy of the
BSA program of the
University of the East Manila

JolyAnne Bautista
Sarah DithCastro
Danica May Ceňir
Jennifer Javier

Subject: EN 113: Technical Writing and Research

Submitted to:
Prof. Jennifer Lazo


Accountancy maybe one of the most difficult courses offered to all students nowadays. It needs a great skill of analyzation and courage to stay in the program. It is also one of the demanded jobs that’s why many incoming freshmen take BSA program. It all started more than 7000 years ago when the earliest accounting records was found in ancient Babylon, Assyria, Sumeria. Then in 1494, Luca Pacioli described the system double entry bookkeeping in his Summa de Arithmeca, Geometria, ProportionietProportionalita that was used by Venetian merchants. He was the first person describe the system debits and credits use in journals and ledgers today.

Accountancy course is offered by almost all schools here in the Philippines. In the University of the East wayback in 1946, CPA review classes were conducted in two rented rooms in Dasmarinas St. Manila where 110 students were enrolled. Four of them made to the top in CPA board exam in 1947. In the past years this university has made history in CPA board exams because of countless topnotchers coming from this school. But unfortunately it stopped and to bring its past glory, it applies the retention policy that was also conducted in different schools. To study accountancy, it takes a great discipline in all aspects of the students and because of that retention policy existed. The following are the retention policy in the University of the East wayback in 1993:

First year - GPA of 3.50.| A student must obtain a GPA of 3.50 and not failed on 4 subjects to qualify for enrolment on 2nd semester| Second year – GPA of 3.00| A student must obtain a GPA of 3.00 and pass all accounting subject with an average of 2.75| Third year – GPA of 2.75| A student must obtain a GPA of 2.75 and an average of 2.75 in all accounting subjects.| Fourth year – GPA of 2.75| Fourth year – GPA of 2.75|

Then on October 2006, the percentage of board passer became lower than the previous years. Due to this, the department implemented a new retention policy. It states that if a student has 2 failing grade in accounting, he must leave the program. Many revisionswere made on this policy as years pass by. At present the retention policy was: (refer to next page)

The purpose of this research is to know the effects of this policy to the school, professors and specially students. It is for us to know if it’s really effective, increases the quality of education in accounting and improves the results of board examiners of this university. The impact is to whether remove it or enhance the policy for example by giving some consideration especially on lower years that are only starting their life as a college. Those students who are adjusting from their life in highschool to college must give consideration by removing its 2.5 retention policy.We want to prove the effects of this policy and if the retention has a great effect on students. Maybe they are learning not because they want to but because of the pressure of that retention policy.

University of the East
1st year - 1st semester 1st year - 2nd semester
2nd year - 1st semester
2nd year - 2nd semester
3rd year - 1st semester

3rd year - 2nd semester

4th year - 1st semester
4th year - 2nd semester

5th year - 1st semester
5th year - 2nd semester

| Must not have a grade lower than 2.50 in Fundamentals of Accounting IMust not have a grade lower than 2.50 in Fundamentals of Accounting IIa. Must have GPA of 2.23 of higher b. Must not have grades lower that 2.00 in 

-Financial Accounting Part...
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