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College of Business and Accountancy Manuel S. Enverga University Foundation
Lucena City
Course Syllabus: Accountancy Course Code and Title: ACC108 – Management Accounting I Prepared by: CARLITO M. RODRIGUEZ Adapted by:
Reviewed by: ARMANDO ORDINANZA Department Chair Approved by: PAZ L. BOBADILLA Dean
Date of Revision: June 2011 Date of Approval:______________
Page 1 of 8
Description of the Course:
This course is designed to acquaint students with the role of the accountant in the management team by providing and assisting in the analysis, interpretation, and forecasting of business organizations. It covers the discussion of the foundation of management accounting; its expanding role, organizational structure, and professional ethics for management accountants; design of management accounting system, (e.g. responsibility accounting system), evaluating the impact of changes in business structure, appropriateness of management accounting techniques and methods; basic interpretation and use of financial statements; performance measurement for planning and control such as: marginal, absorption, and opportunity costing; cost behavior; cost volume-profit relationship; advanced analysis and appraisal of financial related information ; business planning and budgetary systems; standard costing and variance, quantitative techniques; and methods for planning and control.
Course Credit – 3 units
General Objectives of the Course:
This course is designed to acquaint students with the role of the accountant in the management team by providing and assisting in the analysis, interpretation, and forecasting of business organizations for planning and control.
Specific Objectives:At the end of the period the students are expected to:
1. Have a reasonable knowledge of the foundation of management accounting and professional ethics for management accountants.2. Demonstrate technical know-how in the design of management accounting system 3. Exhibit learned skills in evaluating the impact of changes in business structure and appropriateness of management accounting techniques and methods.4. Understand the basic interpretation and use of financial statements.5. Appreciate the importance of performance measurement for planning and control.6. Have a considerable knowledge in advanced analysis and appraisal of financial related information7. Have confidence in applying the methods for planning and control.
College of Business and Accountancy Manuel S. Enverga University Foundation
Lucena City
Course Syllabus: Accountancy Course Code and Title: ACC108 – Management Accounting I Prepared by: CARLITO M. RODRIGUEZ Adapted by:
Reviewed by: ARMANDO ORDINANZA Department Chair Approved by: PAZ L. BOBADILLA Dean
Date of Revision: June 2011 Date of Approval:______________
Page 2 of 8
Course Requirements:At least 85% attendanceParticipation in class discussionsQuizzesExercisesMajor examinations
CUMMULATIVE GRADING SYSTEM
A. For MIDTERM PERIOD
Prelim Grade = [PE x 30%] + [ME x 30%] + [Q x 20%] + [A/R x 10%] + [CP x 10%] = 100% (MT Equivalent Grade Point)
B. For FINAL PERIOD
Final Grade = [SFE x 30%] + [FE x 30%] + [Q x 20%] + [A/R X 10%] + [CPX 10%] = 100% (Present Grade)
Previous (Final Midterm Grade) = 100% x 40% Present Grade = 100% x 60% Final Grade = 100% (Equivalent Grade Point)
College of Business and Accountancy Manuel S. Enverga University Foundation
Lucena City
Course Syllabus: Accountancy Course Code and Title: ACC108 – Management Accounting I Prepared by: CARLITO M. RODRIGUEZ Adapted by:
Reviewed by: ARMANDO ORDINANZA Department Chair Approved by: PAZ L. BOBADILLA Dean
Date of Revision: June 2011 Date of Approval:______________
Page 3 of 8
References:
Books Cabrera, Elenita B., Management Accounting, 2011 edition, Manila; Conanan Publishing, 2011 Agamata, Franklyn T., CPA Reviewer in Management Advisory Services, 2010 edition, Manila; Conanan Publishing, 2010 Roque, Gerardo P., Management Accounting, 2008 edition, Manila; Lares Publishing, 2008 Cabrera, Ma. Elenita B., Management advisory series, 2011 edition, Manila; GIC Enterprises Cabrera, Ma. Elenita B., Management advisory series: CPA reviewer, 2011 edition, Manila; GIC Enterprises Bobadilla, Apolinario, Comprehensive Reviewer in management advisory services, 2007 edition, Manila; Lares Book Store
College of Business and Accountancy Manuel S. Enverga University Foundation
Lucena City
Course Syllabus: Accountancy Course Code and Title: ACC108 – Management Accounting I Prepared by: CARLITO M. RODRIGUEZ Adapted by:
Reviewed by: ARMANDO ORDINANZA Department Chair Approved by: PAZ L. BOBADILLA Dean
Date of Revision: June 2011 Date of Approval:______________
Page 4 of 8
Course Outline FIRST QUARTER
Subject Content No. of Hours
Expected Student’s Learning Outcomes
Strategies Materials/ ReferencesEvaluative Measures to Check teaching/ learning contents
Competencies
Week 1-5 Background information on
management accounting Management Accounting and
Ethical Conduct Current Focus of Management
Accounting Understanding External Financial
Statements Basic analysis and interpretation of
financial statements Advanced concepts for analyzing
and appraising financial and related information
15
At the end of this unit, the students are expected to have 80% accuracy in:
Discussing the role, historical perspective, current focus and direction of management accounting
Understanding the Ethical conduct required for management accountants.
Understanding, analyzing, and Assessing informational weaknesses and limitations of financial statements and analyses
Discussion Oral recitation Multimedia
presentation Seat Work
Cabrera, Elenita T., Management Accounting, 2011 edition, Manila;
Roque, Gerardo P., Management Accounting, 2008 edition,
Agamata, Franklyn T., CPA Reviewer in Management Advisory Services, 2010 edition
Quizzes Attendance Recitation Class Reporting Prelim
Examination
80% accuracy in analyzing, and interpreting financial statements
80% accuracy in using computers in FS analysis
80% accuracy in assessing information and business valuation
College of Business and Accountancy Manuel S. Enverga University Foundation
Lucena City
Course Syllabus: Accountancy Course Code and Title: ACC108 – Management Accounting I Prepared by: CARLITO M. RODRIGUEZ Adapted by:
Reviewed by: ARMANDO ORDINANZA Department Chair Approved by: PAZ L. BOBADILLA Dean
Date of Revision: June 2011 Date of Approval:______________
Page 5 of 8
SECOND QUARTER
Subject Content No. of Hours
Expected Student’s Learning Outcomes
Strategies Materials/ ReferencesEvaluative Measures to Check teaching/ learning contents
Competencies
Week 6-7 Gross Profit Variation Analysis Earnings per share
Week 8-9
Cost Terms and Concepts Design of Cost and Management
Accounting Systems Costing systems: marginal
contrasted with absorption costing Opportunity costing concepts
12
At the end of this unit, the students are expected to have 80% accuracy in:
Analysing Gross Profit Variations
Computing EPS Describing the cost terms
and concepts and their use in management accounting systems
Comparing and contrasting different costing systems
Appreciating opportunity costing concepts
Discussion Oral recitation Multimedia
presentation Seat work
Cabrera, Elenita T., Management Accounting, 2011 edition
Roque, Gerardo P., Management Accounting, 2008 edition
Agamata, Franklyn T., CPA Reviewer in Management Advisory Services, 2010 edition
Quizzes Attendance Journal Entries Cost report
preparation Midterm
Examination
80% accuracy in accounting using different costing systems
80% accuracy in understanding cost terms and concepts and their use in management accounting systems
Course Outline THIRD QUARTER
Subject Content No. of Hours
Expected Student’s Learning Outcomes
Strategies Materials/ ReferencesEvaluative Measures to Check teaching/ learning contents
Competencies
College of Business and Accountancy Manuel S. Enverga University Foundation
Lucena City
Course Syllabus: Accountancy Course Code and Title: ACC108 – Management Accounting I Prepared by: CARLITO M. RODRIGUEZ Adapted by:
Reviewed by: ARMANDO ORDINANZA Department Chair Approved by: PAZ L. BOBADILLA Dean
Date of Revision: June 2011 Date of Approval:______________
Page 6 of 8
Week 10-14
Cost-Volume-Profit Relationship Responsibility Accounting and
Transfer Pricing Functional and Activity-Based
Budgeting
15
At the end of this unit, the students are expected to:
Understand the uses of cost-volume-profit relationship
Exhibit knowledge of Responsibility accounting system and the different methods of transfer pricing
discussing the concepts of functional and Activity-based Budgeting
Discussion Oral
recitation Multimedia
presentation Seat work
Cabrera, Elenita T., Management Accounting, 2011 edition
Roque, Gerardo P., Management Accounting, 2008 edition
Agamata, Franklyn T., CPA Reviewer in Management Advisory Services, 2010 edition
Attendance Oral recitation Quizzes Semi-Final
Examination
80% accuracy in applying basic concepts of cost-volume-profit relationship, responsibility accounting system and transfer pricing schemes, and budget preparation
Course Outline FOURTH QUARTER
Subject Content No. of Hours
Expected Student’s Learning Outcomes
Strategies Materials/ ReferencesEvaluative Measures to Check teaching/ learning contents
Competencies
College of Business and Accountancy Manuel S. Enverga University Foundation
Lucena City
Course Syllabus: Accountancy Course Code and Title: ACC108 – Management Accounting I Prepared by: CARLITO M. RODRIGUEZ Adapted by:
Reviewed by: ARMANDO ORDINANZA Department Chair Approved by: PAZ L. BOBADILLA Dean
Date of Revision: June 2011 Date of Approval:______________
Page 7 of 8
Week 15-18
Standard costing Comprehensive Problems
12
At the end of this unit, the students are expected to have 80% accuracy in:
applying principles of standard costing
variance analysis and management by exception
analyzing management accounting problems
Discussion Oral
recitation Multimedia
presentation
Cabrera, Elenita T., Management Accounting, 2011
Roque, Gerardo P., Management Accounting, 2008
Agamata, Franklyn T., CPA Reviewer in Management Advisory Services, 2010 ed
Attendance Oral recitation Budget
Preparation Standard cost
and variance reports
Quizzes Final
Examination
80% accuracy in assessing standard cost and variance analysis
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