UNIVERSITY OF THE EAST

COLLEGE OF BUSINESS ADMINISTRATION

Caloocan Campus

DEPARTMENT OF ACCOUNTANCY, BUSINESS LAW & TAXATION (ACLAT)

University Mission Statement

Imploring the aid of Divine Providence, the University of the East dedicates itself to the service of youth,
country and GOD, and declares adherence to academic freedom, progressive instruction, creative scholarship,
goodwill among nations and constructive educational leadership.

Inspired and sustained by a deep sense of dedication and a compelling yearning fro relevance, the University of
the East hereby declares as its goal the development of a just, progressive and humane society, and addresses itself
to its attainment.

University Vision Statement

As a private non-sectarian institution of higher learning, the University of the East commits itself to producing,
through relevant and affordable quality education, morally upright and competent leaders in the various professions,
imbued with a strong sense of service to their fellowmen and their country.

Institutional Learning Outcomes

In pursuit of its mission, the University seeks:

1. To create curricular program attuned to the constantly changing needs and challenges of the youth
within the context of a proud nation and enriched culture;
2. To produce innovative research output, the true hallmark of institutional integrity and dynamism;
3. To render relevant and committed service to the community, the nation, and the world.

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 CORE VALUES

EXCELLENCE
We strive for the best result in all that we do
We welcome new approaches and support creative undertakings.

INTEGRITY, TRANSPARENCY, AND ACCOUNTABILITY

We demonstrate honesty, sincerity and objectivity at all times.

PROFESSIONALISM AND COMMITMENT

We imbibe in our being love for the UE community, our country and GOD and a sincere
and dedicated service to everyone.

TEAMWORK
We accomplish work together for the achievement of objectives and goals.

SOCIAL RESPONSIBILITY
We diligently care about and support our students, faculty, administrative staff and our
community.
We create an enrich environment by through diversified cultures, new ideas, different
perspectives, and people.

College Mission Statement

The College of Business Administration commits itself to prepare the youth through relevant, responsive and
ethical curricular programs into morally upright, competent and well – rounded entrepreneurs, accountants and business
managers.

College Vision Statement

The College of Business Administration of the University of the East aims to be recognized as one of the top five
producers of highly competent graduates who possess the knowledge, skills, values and attitudes that prepare them to
compete on an even keel in both the local and global workplace in the 21st century.

College Goal

The College of Business Administration is committed to provide equal opportunities in quality business education,
consistent with the UE Mission and our national aspiration, and geared towards global interdependence.
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 College Objectives

1. To continuously upgrade the curricula in all levels of discipline to make them responsive to the needs of
business and industry.
2. To inculcate in every business student academic excellence, professional and social responsibility, as well
as entrepreneurship.
3. To ingrain in the minds and hearts of its faculty members their commitment to their profession and their
responsibility to keep abreast with the latest standards, trends and developments of their chosen profession
or field of expertise through continuing professional education.
4. To ensure that its faculty members conduct themselves with integrity and in ethical manner as prescribed by
the Code of Ethics of their respective profession and guided by the core values articulated by the university.
5. To inculcate in its administrative staff, the values of productivity, honesty and integrity in providing service to
the University, the faculty, and most of all, the studentry.
6. To promote the culture of research among the faculty, the administrative staff and the studentry
7. To extend valuable public service to nearby communities.

BSA Program Objectives

1. Demonstrate a clear awareness and understanding of the basic foundation in accounting principles to
strengthen proficiency in advanced theory, practices and principles through the use of accounting software.
2. Assess the authenticity and reliability of the international accounting practices.
3. Ensure that students have a well – rounded background in business ethics and effective communication skills.
4. Reinforce students for careers in accounting and related fields, and make them ready to deal effectively with
real – life situations as professional accountants, researchers and responsible citizens.
5. Equip students for the CPA Licensure Examination and assume employment in Accountancy.

Program Outcomes for BSA

A graduate of BS Accountancy should be able to:

1. Demonstrate working knowledge in the areas of financial accounting and reporting, cost accounting and
management, management accounting, auditing, accounting information systems and accounting research.
2. Demonstrate self – confidence in performing functions as a professional accountant.
3. Employ technology as a business tool in capturing financial and non – financial information, preparing reports
and making decisions.
4. Apply acquired knowledge and skills to pass professional licensure / certification examinations.
5. Appraise ethical problems / issues in practical business and accounting situations and recommend appropriate
course of action that adheres to the professional code of ethics.

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 UNIVERSITY POLICY ON CHEATING AND PLAGIARISM

Based on the Student Manual (2011 Edition), below are the related provisions on University Policies on cheating
and plagiarism.
 Code of Conduct for Students, Article II – Required Deportment and Disciplinary Sanctions, Sec. 9. Major
Offenses and Their Corresponding Sanctions, page 78, letter Q, states that

MAJOR OFFENSES DISCIPLINARY SANCTION

Q. Cheating in examinations, plagiarism and other SUSPENSION OR DISMISSAL
Gross acts of dishonesty

 Classroom Decorum. Article II – Uphold Intellectual Honesty, no. 5. Page 87, states that:
“Do not plagiarize. Plagiarism means copying and copying other people’s work as your own. Plagiarism is a
crime. To avoid committing plagiarism, respect other people’s work. Cite the author of the work that you
include in your paper. Always consult your teacher on proper citation and documentation. Buying and
selling term papers, thesis and other work is the highest form of intellectual dishonesty in a university. It will
be dealt with severely.

OUTCOMES – BASED COURSE SYLLABUS

School Year 2017 – 2018

A. COURSE CODE : BAC 317

B. COURSE TITLE : MANAGEMENT ACCOUNTING , PART 1
C. COURSE CREDIT Lecture :
Three (3) Units
Laboratory / Studio :
D. PRE-REQUISITE/S Course Code : BAC 316 / AC308B
Course Title : COST ACCOUNTING
E. COURSE DESCRIPTION :

This course involves a study of ways in which accounting information may be accumulated, synthesized, and analyzed in order to
assist management in decision making and in planning and running business operations. This course is also designed to
familiarize 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, the changing business environment, functions and appropriateness of management
accounting techniques and methods; cost behavior and analysis; cost-volume-profit analysis; financial statement analysis;
gross profit variation analysis; and cash flows analysis.

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 F. COURSE OUTCOMES:
Upon completion of the course, the learner will be able to:
1. Learn the relevance and uses of accounting information to the management of the business
2. Understand the role of management accountant in planning, organizing, controlling, and in decision-making
functions of management.
3. Apply some tools and techniques in financial statement analysis, gross profit variation analysis, and cash flow
analysis.
4. Internalize the ethical values of integrity, objectivity, and confidentiality that management accountants need to
posses.

G. COURSE REQUIREMENT

PRELIM GRADING PERIOD MIDTERM GRADING PERIOD FINAL GRADING PERIOD

CLASS STANDING-10% CLASS STANDING-10% CLASS STANDING-10%

1 Attendance 1 Attendance 1 Attendance
2 Student Participation/Board work 2 Student Participation/Board work 2 Student Participation/Board work
3 Group Presentation 3 Group Presentation 3 Group Presentation
4 Group Project 4 Group Project 4 Group Project
5 Seatwork 5 Seatwork 5 Seatwork
6 Assignment 6 Assignment 6 Assignment

MAJOR QUIZZES-40% (minimum of three MAJOR QUIZZES-40% (minimum of three MAJOR QUIZZES-40% (minimum of three
quizzes) quizzes) quizzes)

Quiz 1 Quiz 4 Quiz 7

Quiz 2 Quiz 5 Quiz 8
Quiz 3 Quiz 6 Quiz 9

PRELIM EXAM-50% MIDTERM EXAM-50% FINAL EXAM-50%

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CLASSROOM DECORUM: Students are expected for every lecture / classroom session to:
 Be always in your prescribed uniform.
 Be in your prescribed uniform also during departmental examinations, qualifying examinations,
comprehensive examinations and periodic departmental examinations conducted by the ACLAT
Department.
 Wear your University issued ID within the campus and inside your classroom.
 Attend your classes on time and the University Policy on attendance will be applied.

H. COURSE CONTENT / OUTLINE:

TEACHING
Week INTENDED LEARNING LEARNING ASSESSMENT
Hours TOPICS
OUTCOMES (ILOs) ACTIVITIES TASKS (ATs)
(TLAs)
At the end of the lesson, the
learner will be able to: I. AN OVERVIEW: THE ROLE, o Lecture /  Recitation
HISTORICAL Discussion
 Know the content of the PERSPECTIVE AND DIRECTION  Assignment
course OF MANAGEMENT s/ Board
 Distinguish Financial ACCOUNTING work
and management i. management accounting
accounting a. objectives, scope, relationship  Quiz
with financial accounting and
 Differentiate the cost accounting
functions of the controller b. role and activities of
and treasurer management accountant
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1st c. the controller as the top
management accountant
d. organizational structure and the
management accountant
e. the changing world and
 Discuss the expanding the role of the
contemporary issues in management accountant
management accounting ii. management accounting
information system
a. management functions and
accounting
b. information needs of
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 managers and other users
 State and value the for planning and control
Code of Conduct for  the value chain
management enhancing the value of
accountants management accounting
system
international aspects of
management
accounting
iii. management accounting and
ethical conduct
a. ethical behavior
b. code of conduct for
management accountants
c. standards of ethical
conduct for practitioners of
management accounting
and financial management
d. codes of conduct on the
international level

 Relate and discuss the iv. Current focus of management o Lecture / o Pre-test
current focus of accounting discussion
management accounting a. impact on organization o Recitation
in various functions of structure
2nd 3 business - production, b. focus on the customer o Assignments
marketing and finance. c. cross-functional teams / Board work
d. computer-integrated
manufacturing
e. product life cycles and
diversity
f. time-based competition
g. global competition
h. information and
communication technology
management
i. -in-time inventory

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 j. total quality management
k. continuous improvement
l. lcost management system
v. Certification available to
management accountants
a. the Institute of
Management Accountants
b. the CMA certification

o Review the preparation II. UNDERSTANDING EXTERNAL o Lecture  Recitation

of basic financial FINANCIAL STATEMENTS
statements i. conceptual framework for the o Classroom  Assignment
preparation and presentation Discussion s/ Board
of the financial statements work
3rd 3 ii. qualitative characteristics of o Problem
accounting information Solving  Quiz
iii. the basic financial statements
a. the balance sheet
b. the income
statement
c. the statement of
changes in equity
d. the cash flow
statement
iv. assessing information
weakness in financial
Statement
 Apply and Analyze III. FINANCIAL STATEMENT o Lecture  Pre-test
Horizontal and vertical ANALYSIS AND
4th, 5th, analysis on financial INTERPRETATION o Classroom  Recitation
and 6th 9 statements i. objectives of financial statement Discussion
analysis  Assignments/
 Compute financial ratios ii. general approaches to financial o Problem Board work
statement Solving
 Analyze and interpret analysis  Quiz
financial ratios iii. limitations of financial statement
analysis

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 iv. steps in financial statement  Group
analysis presentation
v. analyses of business performance of Financial
and financial position Analysis of
 comparative financial statements Actual
 trend percentages business firm
 common-size financial statements
 financial ratios
 profitability ratios
 liquidity and solvency ratios
 stability and activity ratios

PRELIM EXAMINATION WEEK

1. Administration of Prelim Exam
7th 2. Computation of Prelim Grades
3. Distribution of Prelim Grade to students

o Define the different IV. COST TERMS, CONCEPTS, AND o Lecture  Pre-test
types of costs CLASSIFICATIONS
i. general cost classifications o Classroom  Recitation
o Categorize the different ii. cost classifications for Discussion
types of costs a. predicting cost behavior  Assignments
o variable costs o Problem / Board work
o Predict cost behavior o fixed costs Solving
o mixed costs  Quiz
o Contrast variable from o linearity assumption and
fixed costs the relevant range
8th, b. assigning costs to cost
and 9th 6 objects
c. decision-making
o Analyze and compute iii. analysis of mixed costs  Pre-test
mixed costs a. scatter graph
b. high-low point method  Recitation
o Apply and compute the c. least square method
different methods of d. multiple regression  Assignments/
cost segregation iv. cost of quality Board work
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 a. prevention costs
o Classify quality costs b. appraisal costs
c. internal failure costs
o Prepare the Quality cost d. external failure costs
report

 Distinguish absorption V. ABSORPTION/VARIABLE COSTING o Lecture o Pre-test

and variable costing i. an overview of absorption and
 Compute of product unit variable costing o Classroom o Recitation
costs, cost of ending ii. absorption and variable discussion
inventory, and operating costing: comparison and o Assignments/
income under absorption illustrations o Problem Board work
and variable costing iii. comparison of the two solving
methods approaches o Quiz
 Prepare Income iv. treatment of fixed overhead o Role playing
Statements under and other costs/expenses o Case analysis
6 absorption and variable v. computation of unit costs,
costing methods inventory values and operating
 State the advantages income
10th and disadvantages of vi. reconciliation of operating
and both absorption and income
11th variable costing methods vii. treatment of cost
 Explain the rationale of variances/computation of
using variable costing in volume variance
management reporting

MIDTERM EXAMINATION WEEK

1. Administration of Midterm Exam
6 2. Computation of Midterm Grades
12th 3. Distribution of Midterm Grade to students

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 VI. COST-VOLUME-PROFIT
o Analyze Cost volume RELATIONSHIP o Lecture o Pre-test
profit relationships i. basics of CVP analysis
ii. significance of CVP analysis o Classroom o Recitation
o Apply break even iii. assumptions and limitations of Discussion
analysis CVP analysis o Assignments
13th, iv. CVP analysis with changes in o Problem / Board work
14th, o Prepare the Graphical cost structure Solving
and 9 presentation of CVP v. the concept of sales mix o Quiz
15th vi. CVP analysis for multi-product
o Use CVP in decision firm
making vii. preparation of break-even
graph
viii. uses of CVP analysis
ix. concept of margin of safety,
operating leverage and
profit planning

 Differentiate business VII. CORPORATE PLANNING AND o Lecture

16th planning and strategic BUDGETING o Pre-test
and planning i. basic framework of budgeting o Classroom
17th  Prepare a Master budget ii. business planning and discussion o Recitation
 Prepare the budgeted strategic planning
income statement, and iii. master budget o Problem o Assignments/
balance sheet a. sales budget solving Board work
b. production budget
6 c. direct materials budget o Role Playing
 Assess the importance d. direct labor budget
of budgets e. manufacturing overhead
budget o Quiz
f. ending finished goods
inventory budget o Case analysis
g. selling and administrative
expense budget
h. cash budget
iv. budgeted income statement,
and balance sheet

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18th FINAL EXAMINATION WEEK
1. Administration of Final Exam
3
2. Computation of Final Grades
3. Distribution of Final Grade to students

I. COURSE SUMMARY:

WEEKS TOPICS CLASSROOM

An overview: the role, historical
1 3
Perspective and direction of management
2 Current focus of management accounting 3
Understanding external financial
3 3
Statements
Financial statement analysis and
4, 5 and 6 9
Interpretation
7 Preliminary Examination 3
8 and 9 Cost terms, concepts and classifications 6
10 and 11 Absorption and Variable Costing 6
12 Midterm Examination 3
13, 14, and 15 Cost-volume-profit relationship 9
16 and 17 Cash flow analysis 6
18 Final Examination 3
TOTAL 54 HOURS

J. PRESCRIBED TEXTBOOK:
 None

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K. READING REFERENCES:
 Managerial Accounting 10th ed, C2011 by Carl S. Waren and James M. Reeve
 Managerial Accounting 4th ed, C2009 by Arnold Schneider & Harold Sollenburger
 Managerial Accounting 4th ed, C 2010 by Hansen and Mowen
 Managerial Accounting 8th ed, C 2011 by Hilton
 Rhan, Management accounting : text, problems & cases, New Delhi : Tata McGraw-Hill c2010
 Argawal, Principles of Management Accounting, Jaipus, India : Prateeksha Publication c2009
 Managerial Accounting 7th ed ,C2010 by Peter Brewer, Ray H. Garrison, Eric W. Noreen

L. WEB-BASED LEARNING MATERIALS:

 https://quizlet.com/68191486/chapter-1-managerial-accounting-flash-cards/ - retrieved on May 23, 2017
 https://www.thebalance.com/how-do-you-do-financial-statement-analysis-393235 - retrieved on May 23, 2017
 https://hbr.org/1976/11/a-case-for-historical-costs - retrieved on May 23, 2017
 https://dash.harvard.edu/bitstream/handle/1/3444801/Sen_DisciplineCost-Benefit.pdf?sequence=2 – retrieved on
May 23, 2017
 http://www.accountingverse.com/managerial-accounting/cvp-analysis/ - retrieved on May 23, 2017

M. GRADING SYSTEM:

PRELIM MIDTERM FINALS

Class Standing 10% Class Standing 10% Class Standing 10%
Quizzes 40% Quizzes 40% Quizzes 40%
Periodical Exam 50% Periodical Exam 50% Final Exam 50%
100% TMG 100% TFG 100%
1/3 of PG 1/3 of MG
+ 2/3 of TMG + 2/3 of TFG
Midterm Grade Final Grade
* PG – Prelim Grade * TMG – Tentative Midterm Grade * MG – Midterm Grade * TFG – Tentative
Final Grade

Grade Equivalence/Description
98 – 100 = 1.00 – Excellent
95 – 97 = 1.25 – Excellent
92 – 94 = 1.50 – Very Good
89 – 91 = 1.75 – Very Good
86 – 88 = 2.00 – Good
83 – 85 = 2.25 – Good
80 – 82 = 2.50 – Fair
77 – 79 = 2.75 – Passed
75 – 76 = 3.00 – Passed
70 – 74 = 4.00 – Conditioned
BELOW 70 = 5.00 – Failed
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 Prepared by:

ACLAT SYLLABI REVISION AND INSTRUCTIONAL MATERIALS COMMITTEE

Reviewed by: Recommending Approval:

__________________________ ____________________________
Prof. JHEROME G. NG Prof. EMETERIA B. DALISAY
Department Chair - ACLAT Associate Dean, CBA

Approved by:

__________________________
Dr. OSCAR V. GULMATICO
Dean, CBA

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