COLLEGE: RVR-COB DEPARTMENT: ACCOUNTANCY

COURSE CODE: MODMGT2

CLASS DAYS AND CLASS TIME: (see schedule) ROOM: (see schedule)
INSTRUCTOR NAME: Mr. Aaron C. Escartin/Mr. Perry Carl A. Lim/Ms. Joy S. Rabo_______
CONTACT INFORMATION: _______________________________________________________
CONSULTATION HOURS: _________________________________________________________

COURSE DESCRIPTION:
This major course, MODMGT2, MANAGEMENT ADVISORY SERVICES II, covers contemporary
developments in the field of management accounting and strategic management accounting. It is an integrating
course that allows students to use their learning, not only in other accounting subjects but from various subjects in
different disciplines.

LEARNING OUTCOMES (LO):

UNIVERSITY
EXPECTED LASALLIAN
GRADUATE ATTRIBUTES (ELGA)
Critical and creative thinker
Effective communicator
Reflective life-long learner
LEARNING OUTCOMES
On completion of the course, the student is expected to be able to do
the following:
LO1: Solve problems related to management accounting using various
techniques
LO2: Prepare and present group case analyses which reflects ethical
decision-making and application of this course and other courses in
different disciplines to real-world scenario

FINAL COURSE OUTPUT:

As evidence of attaining the above learning outcomes, the student is required to do and submit the following
during the indicated dates of the term:

LEARNING OUTCOMES REQUIRED OUTPUTS DUE DATE

LO1: Solve problems related to management At least three solved problems per unit Days 1 to 10
accounting using various techniques

LO2: Prepare and present group case analyses (1) At least two written group case Days 2 to 11
which reflects ethical decision-making and analyses
application of this course and other courses in (2) At least two group case presentations
different disciplines to real-world scenario

RUBRIC FOR ASSESSMENT:

Solved Problems (including Google class exercises)

CRITERIA EXEMPLARY SATISFACTORY DEVELOPING BEGINNING RATING
(100) (90) (80) (70)
Completeness The student solves all The student The student solves The student does
[80%] problems assigned and solves all of the majority but not not solve majority
presents all solutions in problems all of the problems of the problems
good accounting form. assigned. assigned. assigned.
Neatness and The student solves The student The student The student does
Orderliness problems in an orderly solves problems somewhat solves not solve
[20%] manner and labels all in an orderly problems in an problems in an
amounts and solutions. manner. orderly manner. orderly manner.
TOTAL:
Written Group Business Case Analysis
CRITERIA EXEMPLARY SATISFACTORY DEVELOPING BEGINNING RATING
(100) (90) (80) (70)
Content The group applies The group The group applies The group applies
(Application MODMGT2 topics applies MODMGT2 MODMGT2
of appropriately and MODMGT2 topics somewhat topics
MODMGT2 includes only realistic topics inappropriately inappropriately
and inclusion assumptions and ethical appropriately and and includes some and includes
of logical and decision-making in the includes a few unrealistic unrealistic
realistic paper. unrealistic assumptions in the assumptions in the
assumptions) assumptions in paper. paper.
[80%] the paper.
Format and The group follows the The group The group follows The group does
Use of format and has not one follows the the format but not follow format
English spelling/ grammatical format and uses uses a mixture of and uses a mixture
Language error in the paper. only the English Filipino and of Filipino and
[10%] language in the English language English language
paper which is at in the paper and/or in the paper and/or
an acceptable uses the English uses the English
level. language language
somewhat inappropriately.
inappropriately.
Teamwork The group shows strong The group shows The group shows The group shows
[10%] teamwork as evidenced teamwork as somewhat a lack lack of teamwork
in the oneness and evidenced in the of teamwork as as evidenced in
consistency both in the consistency in evidenced in some the inconsistencies
flow and contents of terms of content inconsistencies both in the flow
the paper. of the paper. both in the flow and contents of the
and contents of the paper.
paper.
TOTAL:

Group Presentation
CRITERIA EXEMPLARY SATISFACTORY DEVELOPING BEGINNING RATING
(100) (90) (80) (70)
Oral The group The group The group The group
presentation communicates clearly communicates communicates communicates
skills the content of the clearly the somewhat clearly vaguely the
(includes the report, answers all of content of the the content of the content of the
Q&A part, the questions properly report and report and fails to report and fails to
business and confidently, and answers all of the answer some of answer the
attire) generates interest questions. the questions. questions.
[40%] among the audience.
Presentation The group includes The group The group The group
format and only the relevant items includes all includes some of includes many
content and materials in the required items the required items irrelevant items in
[40%] report. and materials in and materials in the report.
the report. the report.
Teamwork The group is organized The group is The group is The group is
[20%] and shows strong organized and somewhat disorganized and
teamwork and shows teamwork organized and shows lack of
camaraderie as as evidenced in shows a hint of teamwork as
evidenced in the the presentation. teamwork as evidenced in the
presentation. evidenced in the presentation.
presentation.
TOTAL:

MODMGT2 Syllabus Page 2 of 5

 OTHER REQUIREMENTS AND ASSESSMENTS:
Aside from the final output, the student will be assessed at other times during the term by the following:
 Quizzes/Concept tests
 Comprehensive examination
 Peer evaluation (for group work)
 Class participation/recitation
 Completeness and neatness of submitted works
 Punctuality and promptness in submitting works
 Good manners and right conduct

Peer Evaluation (for Group Work)

CRITERIA EXEMPLARY SATISFACTORY DEVELOPING BEGINNING RATING
(100) (90) (80) (70)
Contribution The student contributes The student The student The student does
to team’s final to the team’s final contributes to the contributes not contribute to
output output more than what team’s final output somewhat to the the team’s final
[100%] is expected. as expected. team’s final output. output.

GRADING SYSTEM:
GRADE POINT DESCRIPTION PERCENTAGE
4.0 Excellent 97 – 100
3.5 Superior 94 – 96
3.0 Very Good 91 – 93
2.5 Good 87 – 90
2.0 Satisfactory 83 – 86
1.5 Fair 77 – 82
1.0 Pass 70 – 76
0.0 Fail Below 70

The student will be graded according to the following:

BASIS
Quizzes (at least two with an overall total of 100 points) 15%
Group Presentation and Written Group Business Case Analysis 50%
Oral Comprehensive Examination (with written report) 25%
Class Standing (class participation, completeness and neatness of submitted works, punctuality 10%
and promptness in submission of works, good manners and right conduct)
TOTAL 100%

LEARNING PLAN:
LEARNING TOPICS DAY LEARNING
OUTCOMES NO. ACTIVITIES

UNIT I: CONTEMPORARY MANAGEMENT PHILOSOPHIES AND TOOLS

Solve problems 1.1 Just-in-Time (JIT) Philosophy 1-2 Read text, Chapters 1, 11, and 20;
related to 1.1.1 JIT manufacturing and purchasing Answer textbook exercises
management 1.1.2 JIT inventory management
accounting; 1.2 Total Quality Management/Lean Production Read text, Chapters 1, 14, and 15;
Prepare and present 1.2.1 Definition of quality Answer textbook exercises
group case analyses 1.2.2 Costs of quality
1.2.3 Lean manufacturing and accounting
1.2.4 Productivity measurement
1.3 Six Sigma 3-4 Read text, Chapter 1, 12, and 20;
1.4 Theory of Constraints Answer textbook exercises;
1.5 Benchmarking QUIZ 1 (Unit I)
1.6 Business Process Reengineering

MODMGT2 Syllabus Page 3 of 5

 LEARNING TOPICS DAY LEARNING
OUTCOMES NO. ACTIVITIES

UNIT II: STRATEGIC COST MANAGEMENT

Solve problems 2.1 Basic Concepts of Strategic Cost Management 4-5 Read text, Chapter 11;
related to Answer textbook exercises
management 2.2 Review of Cost Accumulation Systems Review MODCOS1/2;
accounting; 2.2.1 Job order costing Read text, Chapters 5, 6, and 11
Prepare and present 2.2.2 Process costing
group case analyses 2.2.3 Backflush costing
2.3 Activity-Based Costing and Management Review MODCOS1;
2.3.1 Review: Activity-based costing Read text, Chapters 4 and 12;
2.3.2 Activity-based management Answer textbook exercises
2.4 Environmental Cost Management 6-7 Read text, Chapter 14;
Answer textbook exercises
2.5 Kaizen and Life Cycle Cost Management Read text, Chapters 11, 12, and 18;
2.5.1 Kaizen costing Answer textbook exercises
2.5.2 Target costing
2.5.3 Life-cycle costing
2.6 Value-Chain Analysis Read text, Chapter 11
2.7 Measuring and Managing Customer 8-9 Read text, Chapter 18;
Relationships and Profitability Read Atkinson, pp. 218-240;
2.7.1 Gross profit variance analysis Answer textbook exercises
2.7.2 Sales price and sales volume variances
2.7.3 Contribution margin variance
2.7.4 Market share and market size variances
2.8 Management Accounting & Control Systems Read text, Chapter 10;
2.8.1 Definition Read Atkinson, pp. 340-372;
2.8.2 Characteristics QUIZ 2 (Unit II)
2.8.3 Organizational Aspects
2.8.4 Behavioral Aspects
2.8.5 Incentive Systems

UNIT III: STRATEGIC MANAGEMENT ACCOUNTING

Solve problems 3.1 Balanced Scorecard (BSC) 10-11 Read text, Chapter 13;
related to 3.1.1 Definition and Components of BSC Answer textbook exercises;
management 3.1.2 Strategy Map ORAL COMPREHENSIVE
accounting; 3.1.3 Four Perspectives of BSC EXAMINATION
Prepare and present 3.1.4 Barriers to Effective Use of BSC
group case analyses

REFERENCES:
Atkinson, A.A., Kaplan, R.S., Matsumura, E.M., and Young, S.M. (2012). Management Accounting: Information
for Decision Making and Strategy Execution, 6th edition. Pearson Education, Inc.
[Available: 2004 edition – Call No. HF5657.4 M36 2004]

Burns, J., Quinn, M., Warren, L., and Oliveira, J. (2013). Management Accounting. McGraw-Hill Education.
[Call No. HF 5657.4 B87 2013]

Garrison, R.H., Noreen, E.W., and Brewer, P.C. (2012). Managerial Accounting, 14th edition. McGraw-Hill.
[Available: 2008 edition – Call No. HF5686.C8 G3 2008]
[Available: 2012 edition – Call No. HF5686.C8 G3 2012 – Reserve]

Hansen, D.R., and Mowen, M.M. (2015). Cornerstones of Cost Management, 3rd edition. South-Western Cengage
Learning. (TEXT: electronic copy)
[Available: 2012 edition – Call No. HF5686.C8 H334 2012]

Hilton, R.W. and Platt, D.E. (2011). Managerial Accounting: Creating Value in a Global Business Environment,
Environment Global edition. McGraw-Hill.
[Available: 2008 edition – Call No. HF5657.4 H55 2008]

Horngren, C.T., Datar, S.M., and Rajan, M.V. (2015). Cost Accounting: A Managerial Emphasis, 15th edition.
Pearson Education Limited.
[Available: 2009 edition – Call No. HF5686.C8 H672 2009]
MODMGT2 Syllabus Page 4 of 5
ONLINE RESOURCES:
 McGrawHill website: www.mcgrawhill.com
 Wiley website: www.wiley.com

CLASS POLICIES:
 POLICIES SPECIFIC TO THE COURSE:
o Only BSA students who had obtained a final grade of at least 2.0 in all sub-modules of MODULE 2 and
IBS students with minor in Accountancy are qualified to take this course.
o For BSA students, this course is a prerequisite to MODULE 4. Only students who had obtained a final
grade of at least 2.0 in this course may qualify for MODULE 4.
o The comprehensive examination is a business case analysis which is oral in nature and covers topics in
MODMGT2 and related courses in various disciplines. This is held on the last day of the module. The
business case will be given to the class at least one meeting prior to comprehensive examination date. The
examination involves a 10-minute group case presentation and 20-minute Q&A by panelists (done per
individual). Although with group effort, the panelists will grade the student individually.
o There is no midterm examination in this course.
o The number of groups in a class should be a minimum of four and a maximum of six. Each group should
have 5 to 7 members, depending on faculty discretion.
o The business cases for presentation and submission would be given by the faculty member to the class at
least one meeting prior to date of presentation.
o Non-presenting groups need to submit a written report on the same date as the presenting group. The
presenting group needs ONLY to submit a printout of powerpoint slides (maximum of four slides per
page) to the faculty member on date of reporting. The outline of all written reports and oral presentations
is as follows:
 Introduction (include from whose point of view you are analyzing the case)
 Statement of Problem
 TOWS Analysis (in bullet points for the different areas)
 Alternative Courses of Action
 Analysis of Alternative Courses of Action (include a table with a point system)
 Conclusion
 Recommendation with detailed action plan

o The format of all written reports is as follows:

 Paper size: Letter (8.5” x 11”)
 Margin: 1” on all sides
 Font and Font size: Tahoma 11
 Paragraph alignment: Justified
 Paragraph spacing: 1.5
 Length of written report: MAXIMUM of 10 pages, EXCLUDING cover page and attachments

o Whenever applicable, students enrolled in this course are required to join this class’s “google class”.
Detailed instructions regarding this would be provided by the faculty member.

o It is the responsibility of the student to be mindful of his/her absences/tardiness and performance in class.
o Specific class policies on attendance, make-up quizzes, academic honesty, grading system, dress code,
classroom management, and others not mentioned above, are to be discussed by the faculty member on
the first day of classes.

 DEPARTMENT POLICIES:
o Please observe office hours and consultation hours/schedule of the faculty member.
o For student concerns regarding the BSA program or the course, please set an appointment with the
Department Vice Chair. For all other inquiries, please visit the Accountancy Department located at
Faculty Center, 1st floor. When inside the Department, students are expected to observe silence, and
maintain the cleanliness and orderliness of the room. Important announcements will be posted on the
Accountancy Department bulletin board.

MODMGT Committee
5/Jul/2017

MODMGT2 Syllabus Page 5 of 5