PAMANTASAN NG LUNGSOD NG MUNTINLUPA

COURSE
SYLLABUS COLLEGE OF BUSINESS ADMINISTRATION
University Road, Poblacion, Muntinlupa City

QDI/ACAD/014 Course Title:MANAGEMENT ACCOUNTING, PART I

Issue No. 0 Revision No. 0 Effectivity Date 01 March 2018 Page No. 1 of 5

Course Title: MANAGEMENT ACCOUNTING, PART I

City Vision
We envision Muntinlupa City as Course Code:AFE 306
one of the leading investment
hubs in the country, with
educated, healthy, and God- Pre-Requisite: Cost Accounting and Cost Management
loving people, living peacefully
and securely in a climate change
adaptive and disaster-resilient Credit Units: 3 units
community, under the rule of
transparent, caring and
accountable leadership. Class Schedule: 3 hours a week for 18 weeks
PLMUN Vision

A dynamic and highly A. COURSE DESCRIPTION

competitive Higher Education
Institution committed to people This course is designed to acquaint students with the role of the
empowerment towards building a accountant in the management team by providing and assisting in
humane society. the analysis, interpretation, and forecasting of business
PLMUN Mission organizations. It covers the discussion of the foundation of
management accounting, design of management accounting
To provide quality, affordable and
relevant education responsive to
system (e.g., responsibility accounting system), evaluating the
the changing needs of the local impact of changes in business structure, functions, and
and global communities through appropriateness of management accounting techniques and
effective and efficient integration methods; basic interpretation and use of financial statements;
of instruction, research and
extension; to develop productive performance measurement for planning and control such as:
and God-loving individuals in the marginal, absorption and opportunity costing; cost behavior, cost-
society. volume-profit relationship; advance analysis and appraisal of
CBA Vision financial and related information, business planning and
budgetary systems; standard costing and variance analysis;
The College of Business
quantitative techniques, and methods for planning and control.
Administration is envisioned to
enhance the quality of life of a B. COURSE LEARNING OUTCOMES
diverse population of students by At the end of the course, the students should be able to:
enabling them to become socially,
Acquaint
morally. responsible andthem wit
dynamic 1. Acquaint them with the role of the accountant in the analysis,
business professionals.
interpretation and forecasting of business organizations.
CBA Mission 2. Show confidence in analyzing and solving managerial
accounting
The College of Business problems
Administration is committed to
provide relevant education 3. Develop techniques and skills of analyzing financial
enabling
statement,students
inclu to acquire statement, including identifying the tools required in solving
proficiency,
business andevelop logical andso business and financial situations and decision-making
critical thinking for gl
decisions-making.
obal competitiveness.
 PAMANTASAN NG LUNGSOD NG MUNTINLUPA
COURSE
SYLLABUS COLLEGE OF BUSINESS ADMINISTRATION
University Road, Poblacion, Muntinlupa City

QDI/ACAD/014 Course Title:MANAGEMENT ACCOUNTING, PART I

Issue No. 0 Revision No. 0 Effectivity Date 01 March 2018 Page No. 2 of 5

C. REQUIRED TEXTBOOK

- Cabrera, E. B. Management Accounting, Concepts and

Application -2018 Edition
- Harina, R. Management Advisory Services
- Agamata, F. T., Management Accounting, Concepts and
Application, 2008 Edition
- Reddy, R. J., Management Accounting, A. P. H. Publishing
Corp. , New Delhi

- www.accountingtools.com;
-

D. COURSE OUTLINE, SCHEDULE AND READINGS

WEEK DATE READINGS/DISCUSSIONS

Introduction:
Class Orientation, Vision, Mission, Policy Guidelines &
Standards
1 Jan. 13-18 Course Syllabus
Course Requirements

Chapter 1, Management Accounting: An Overview

2 Jan. 20-25 Chapter 2, Management Accounting and the Business environment

3 Jan. 20-25 Chapter 3, Understanding of Financial Statements

Jan. 27-Feb.
4 Chapter 4, Financial Statements Analysis – I
1

5 Feb. 3-8 Chapter 5, Financial Statements Analysis - II

6 Feb. 10-15 Chapter 6, Cash Flow Analysis

7 Feb. 17-22 Chapter 7, Basic Cost Management Concepts

Feb. 24-Mar.
8-9 Chapter 8, System Design: Job Order Costing and Process costing
7

Chapter 9, System Design: Activity Based Costing and

10 Mar. 9-14
Management

11 Mar. 16-21 MIDTERM EXAMINATION

 PAMANTASAN NG LUNGSOD NG MUNTINLUPA
COURSE
SYLLABUS COLLEGE OF BUSINESS ADMINISTRATION
University Road, Poblacion, Muntinlupa City

QDI/ACAD/014 Course Title:MANAGEMENT ACCOUNTING, PART I

Issue No. 0 Revision No. 0 Effectivity Date 01 March 2018 Page No. 3 of 5

12-13 Mar. 23-Apr. Chapter 10, Variable Costing

4

14-15 April 6-18 Chapter 12, Cost-Volume-Profit Relationship

16 April 20- Chapter 13, Responsibility Accounting and Transfer Pricing

April 25

17 April 27- The Role of Women in Philippine Business

May 2

18 May 4 - 9 - FINAL EXAMINATION

E. METHODOLOGY

Inter-active Teaching , Classroom Discussion/Consultation , Group Work, Defense

F. COURSE REQUIREMENTS
1. Attendance (See Student Handbook)
2. Participation in class discussion, individual group tasks and work play
3. Written tasks (Homework, seatwork, evaluation, assessment)
4. Oral Presentations
5. Examinations
a. Quizzes – written exercises (to be scheduled anytime)
b. Midterm/Final Examination

G. GRADING SYSTEM

1. Class Participation (Oral and Written Recitation, Projected Activities,

Projects)
2. and Attendance = 20%
3. Quizzes -Quiz # 1 + Quiz # 2 + Quiz # 3 + Quiz # 4 (optional) = 30%
4. Lecture Exam - Midterm, Final = 50%
Total 100%
 PAMANTASAN NG LUNGSOD NG MUNTINLUPA
COURSE
SYLLABUS COLLEGE OF BUSINESS ADMINISTRATION
University Road, Poblacion, Muntinlupa City

QDI/ACAD/014 Course Title:MANAGEMENT ACCOUNTING, PART I

Issue No. 0 Revision No. 0 Effectivity Date 01 March 2018 Page No. 4 of 5

H. CLASSROOM POLICIES

1. Any student, who for an avoidable cause finds it necessary to be absent from class, must
present to his/her professor either a letter from his/her parent or guardian or a medical certificate
upon returning to class.

2. No cellphone usage during class discussion unless there is emergency or important

matter to attend to with the permission from the subject professor. It must be put in silent and put
inside the bag during class hour.

3. A student is held responsible for all lessons and assignments missed during his/her
absence. Furthermore, quizzes cannot be made up.

4. Academic honesty is expected at all times. Any form of dishonesty, and/or deceit,
especially cheating during examination or any class work shall be given a failing grade of 5.00.
Likewise, downloading and copying texts without proper acknowledgement of sources and
claiming such as one’s own is tantamount to cheating. Plagiarism shall automatically mean a
course grade of 5.00.

5. All tests and other projected assignments are required to be kept for future use.

6. Student are expected to comply all the requirements needed in the subject

7. Special major exams are scheduled one week after the administration of the major
exams.

8. A student is encouraged to discuss his concern (teaching strategies, grades, etc.) with his
subject teacher.

9. All other policies in the Student Handbook shall be enforced in class.

10. Three late for the term is equivalent to one absent. Example three late for midterm is
equivalent to one absent the same will be apply for the final term.

11. If the student wants to have makeup class he/she will ask the permission of the subject
teacher. The subject teacher must give her other class schedule to the student as reference for
makeup class.

I. CONSULTATION HOUR
 PAMANTASAN NG LUNGSOD NG MUNTINLUPA
COURSE
SYLLABUS COLLEGE OF BUSINESS ADMINISTRATION
University Road, Poblacion, Muntinlupa City

QDI/ACAD/014 Course Title:MANAGEMENT ACCOUNTING, PART I

Issue No. 0 Revision No. 0 Effectivity Date 01 March 2018 Page No. 5 of 5

Consultation hour will be determined individually by the professor with a view to the
concept of mentoring and nurturing the ideas of the students.

Prepared by: Reviewed by: Noted: Approved By:

FELIZARDO M. MARQUEZ DORIS P. BISNAR, CPA, MBA RAMONITO A. MESINA, MBA REMEDIOS R. CUNANAN, PhD
Course Professor Program Chair, Accountancy Dean, College of Business Administration Vice President for Academic Affairs