Core Competencies for Accountants of BS Accountancy Students of Tarlac State University : Input to Accounting Education

This descriptive study determined the core competencies for accountants of the BSA graduating students of the Tarlac State University based on Commission on Higher Education Memorandum Order (CMO) 3, s. 2007. The identified main issue and problem of the students relative to acquiring core competencies was the lacking of field exposure during their on-the-job training or internship which was also identified as most the important source relative to acquiring core competencies alongside with classroom discussion, problem solving and theory questions. Based on their self-assessment, the study found out that the graduating BSA students have average knowledge and understanding of accounting and finance but below average knowledge of information technology, organizational and business and general knowledge. It also showed that they have average knowledge in terms of interpersonal and communication skills but below average knowledge in terms of intellectual skills. Nonetheless, the study revealed that students were somewhat capable or in some extent were ready to use and apply such knowledge and skills professionally. As to values, the students were described to be competent and ready to distinguish professionally what is morally right or wrong. Recommendations were made to enhance the BSA curriculum and help attain the expected outcome for the BSA graduates