Since accountancy is a quota course, a high qualifying grade must be achieved to be

admitted in the program. As to number of students that can be enrolled in the program, state
universities and colleges limit those who can enter. On the other hand, private universities have
no limit to the number of enrollees it can have.

Students are well oriented about the program retention policy. The orientation happens in
the first day of starting year as accountancy students. The pointing difference of the top performing
schools is the cut-off or retention grade for all the major subjects. The lowest retention grade of
70-75% is offered by Far Eastern University, Pamantasan ng Lungsod ng Maynila, University of
San Carlos, University of San Jose Recoletos and Ateneo de Zamboanga. The cut-off grade for
University of the East Manila, De La Salle University and Polytechnic University of the Philippines-
Sta. Mesa ranges from 80-85%. While Lyceum of the Philippines University has the highest
retention grade of 87%. Although it has the highest retention grade, its performance in the board
examination is only in the range of effective level and is superseded by the universities with lowest
cut-off grade. University of the Philippines Diliman has a different grading scheme. In the first two
years, students are required to achieve a grade of 2.25 in all subjects and a 2.5 or 73% equivalent
grade in two basic accounting subjects before the students can proceed to third year

When the retention year starts, failed students are usually given one comprehensive
examination at the end of the school year. Students who passed the comprehensive exams are
retained in the BSA course, on the other hand, those who failed are being admitted to different
courses like management accounting or accounting technology. While other students that failed
prefers to transfer into other university. Other universities like University of the Philippines Diliman
and University of Santo Tomas does not offer any comprehensive examination once a student
failed. In the former, the failed students are commonly admitted to other courses or they have the
freedom to transfer into other university. In University of Santo Tomas, students are required to
repeat the subjects and must not exceed the maximum failures of nine (9) units in major subjects.

The main rationale for the high standard of retention policy is to produce batch of excellent
graduates and competent professionals just as what the universities vision, mission, goals and
objectives is embodied. As well as to produce the quality of graduates that is globally competitive
and morally upright.