Documenti di Didattica
Documenti di Professioni
Documenti di Cultura
Mandate
The University shall primarily provide advanced education, higher technological, professional instruction and training in the fields of
education, arts and sciences, public administration, information technology, accountancy, law and other relevant fields of study. It shall also
promote research and extension service, and provide progressive leadership in its areas of specialization.
Vision
Mission
To develop competitive professionals who are committed to build a sustainable life for all through quality instruction, research,
extension and production
Quality Policy
BukSU is committed to the development, implementation and improvement of the QMS of the University. The importance of understanding,
meeting, and enhancing stakeholder requirements is also recognized. This is demonstrated through the Statement of the Quality Policy.
BukSU commits to provide excellent instruction, responsive research, sustainable extension and quality production for the highest satisfaction
of its stakeholders through continual improvement and adherence to applicable requirements.
Document Code: COB-S-INS-Acctng 115-BSA Revision No. : 3 Issue No.: 01 Issue Date: September 18, 2019
BUKIDNON STATE UNIVERSITY
Malaybalay City, Bukidnon 8700
Tel (088) 813-5661 to 5663; TeleFax (088) 813-2717, www.buksu.edu.ph
Core Values
Excellence, Professionalism, Integrity, Commitment, Culture Sensitivity
Document Code: COB-S-INS-Acctng 115-BSA Revision No. : 3 Issue No.: 01 Issue Date: September 18, 2019
BUKIDNON STATE UNIVERSITY
Malaybalay City, Bukidnon 8700
Tel (088) 813-5661 to 5663; TeleFax (088) 813-2717, www.buksu.edu.ph
P.O 4: Apply knowledge and skills to successfully respond to various types of assessments; and (including professional licensure and certifications).
P.O 5: Confidently maintain a commitment to good corporate citizenship, social responsibility and ethical practice in performing functions as an
accountant
Course Description:
This course covers basic considerations of management consultancy engagement by CPA’s; areas of management consultancy; professional attributes
of management consultants; and consultancy practice; organization, management standards, and ethical considerations. It also covers project feasibility-
aspects (financing, evaluation); information system (IS) Engagement; management/operations audits, and business process improvement/ reengineering.
This course will expose the students to the concepts of managerial accounting appropriate for business organizations. Students will study information
from the entity’s accounting system relevant to decisions made by internal managers, as distinguished from information relevant to users who are external
to the company. The emphasis is on the identification and assignment of product costs, operation budgeting and planning, costs control, and management
decision making. Topics include Standard Cost and Variance Analysis, Variable and Absorption Costing, Differential Cost Analysis, and Financial Statement
Analysis.
The course will also enable the students to grasp the vision, mission, mandate, and quality policy of the university as well as appreciating and applying
in their own the different core values. Moreover, the students will be able to describe the role and function of research and extension unit of the university.
Lastly, this course will make students appreciate the equality of gender roles.
Document Code: COB-S-INS-Acctng 115-BSA Revision No. : 3 Issue No.: 01 Issue Date: September 18, 2019
BUKIDNON STATE UNIVERSITY
Malaybalay City, Bukidnon 8700
Tel (088) 813-5661 to 5663; TeleFax (088) 813-2717, www.buksu.edu.ph
Learning Plan
(The activities, resources and type of assessment can be modified as the need arises…)
Learning Required
Schedule Topics Activities Resources Assessment
Outcomes Readings
MVGO Recitation of Mandate, Vision - MVGO Handouts - Oral Group - Student Manual
Quality Policy and Mission Presentation on - Standard Costs
Week 1 MVGO and and Variance
Core Values
Research and Extension Quality Policy Analysis
Document Code: COB-S-INS-Acctng 115-BSA Revision No. : 3 Issue No.: 01 Issue Date: September 18, 2019
BUKIDNON STATE UNIVERSITY
Malaybalay City, Bukidnon 8700
Tel (088) 813-5661 to 5663; TeleFax (088) 813-2717, www.buksu.edu.ph
- Case Analysis on Variance and - Questionnaires and Answer - Chapter Quiz Variable and
Nature of Standard Costs, Presentation of Analysis and Sheets on Chapter Quiz and - Pre-test Absorption Costing
The Standard Cost System, Interpretation Pre-test - Oral and written
Week 4 & 5 LO1 & LO2 Computation and Analysis - - Hard Copy of the Case Presentation of
Answering the Chapter quiz on
Solution and Case
of Variances Standard Cost and Variance Analysis
Analysis
Document Code: COB-S-INS-Acctng 115-BSA Revision No. : 3 Issue No.: 01 Issue Date: September 18, 2019
BUKIDNON STATE UNIVERSITY
Malaybalay City, Bukidnon 8700
Tel (088) 813-5661 to 5663; TeleFax (088) 813-2717, www.buksu.edu.ph
Document Code: COB-S-INS-Acctng 115-BSA Revision No. : 3 Issue No.: 01 Issue Date: September 18, 2019
BUKIDNON STATE UNIVERSITY
Malaybalay City, Bukidnon 8700
Tel (088) 813-5661 to 5663; TeleFax (088) 813-2717, www.buksu.edu.ph
1. Lecture Method
2. Cooperative Learning
3. Virtual Field Industry Study
4. Structured Problem Solving
5. Case Study Method
Course Requirements
Mid-term and final-term exams
Document Code: COB-S-INS-Acctng 115-BSA Revision No. : 3 Issue No.: 01 Issue Date: September 18, 2019
BUKIDNON STATE UNIVERSITY
Malaybalay City, Bukidnon 8700
Tel (088) 813-5661 to 5663; TeleFax (088) 813-2717, www.buksu.edu.ph
Oral Presentation: Local industry mini research, Case Studies, Problem Solving
PowerPoint Presentation: Local industry mini research, Case Studies, Problem Solving
Pre-tests and Post-tests
Grading System
For Midterm and Final term Grade
Class Standing (60%):
Pre-test/Seatwork = 10%
Post-test/Quizzes = 30%
Oral Presentation = 30%
Output = 30%
Term Exam = 40%
For Final Grade
Final Grade = [(Midterm Grade x (1/3)) + (Finalterm Grade x (2/3)]
Classroom Policies
Attend classes properly groomed and neatly dressed. Wear proper attire.
Maintain Cleanliness in the classroom as well as in the campus.
Turn off cellphones or put them in silent mode during classes.
Document Code: COB-S-INS-Acctng 115-BSA Revision No. : 3 Issue No.: 01 Issue Date: September 18, 2019
BUKIDNON STATE UNIVERSITY
Malaybalay City, Bukidnon 8700
Tel (088) 813-5661 to 5663; TeleFax (088) 813-2717, www.buksu.edu.ph
When one has ideas to share or questions to ask, just raise the right hand.
Participation in class discussion and cooperate in group activities. Nobody should be left behind.
NO CHEATING especially during exams.
Always come to class prepared
Practice Respect.
.
Academic Dishonesty
All students are expected to be academically honest. Cheating, lying and other forms of unethical behavior will not be tolerated. Any student found guilty of cheating
in examinations or plagiarism in submitted course requirements will receive an F or failure in the course requirement or in the course. Plagiarism refers to the use of
books, notes or other intellectual property without giving proper attribution to its author, or representing the work of another person as one’s own; Cheating refers to
securing help in a test; copying tests, assignments, reports or term papers; collaborating with other students during an examination or in preparing academic work; signing
another student’s name on an attendance sheet; or otherwise practicing scholastic dishonesty.
Policy on Absences
The allowed number of absences for MWF classes in one semester is 11, while for TTH and MW classes is 7. Request for excused absences or waiver of absences
must be presented upon reporting back to class. Special examinations will be allowed only in special cases, such as prolonged illness. It is the responsibility of the student
to monitor her/his own tardy incidents and absences that might accumulate leading to a grade of “FA.” It is also her responsibility to consult with the teacher, chair or
dean should her/his case be of special nature.
Consultation Hours :
Document Code: COB-S-INS-Acctng 115-BSA Revision No. : 3 Issue No.: 01 Issue Date: September 18, 2019
BUKIDNON STATE UNIVERSITY
Malaybalay City, Bukidnon 8700
Tel (088) 813-5661 to 5663; TeleFax (088) 813-2717, www.buksu.edu.ph
References
1. Roque, Rodelio S. Management Advisory Services. Malabon, Metro Manila, Philippines: Roque Press, Inc.
2. Roque, Rodelio S. Reviewer in Management Advisory Services. Manila, Philippines: GIC Enterprises and Co., Inc.
3. Agamata, Franklin T., MBA, CPA. Reviewer Management Advisory Services volume 2. Davao City, Philippines: Certs Publications
4. Weygandt, Jerry J. Managerial Accounting. Singapore: John Wiley & Sons, 2012
5. Brewer, Peter C. Introduction to Managerial Accounting
6. Drury, Colin. Management Accounting for Business. China: RR Donnelley, 2016
7. Aliling, Leonardo E.,CPA,MBA; Anastacio, Ma. Flordeliza L., CPA, MBA,PHD. Management Accounting 1. Manila Philippines. REX Printing Company,
Inc., 2015
8. Cabrera, Ma. Elenita B., BBA,MBA,CPA,CMA; Cabrera, Gilbert Anthony B.,BBA,MBA,CPA. Management Advisory Services, 2017
9. Garrison, Ray H., Noreen, Eric W., Brewer, Peter C. Managerial Accounting 13th Edition. New York. McGraw-Hill/Irwin, 2010
10. https://www.academia.edu/3983292/Management_Accounting_-_A_Case_Study?auto=download
Document Code: COB-S-INS-Acctng 115-BSA Revision No. : 3 Issue No.: 01 Issue Date: September 18, 2019
BUKIDNON STATE UNIVERSITY
Malaybalay City, Bukidnon 8700
Tel (088) 813-5661 to 5663; TeleFax (088) 813-2717, www.buksu.edu.ph
Document Code: COB-S-INS-Acctng 115-BSA Revision No. : 3 Issue No.: 01 Issue Date: September 18, 2019