College of Business and Accountancy

Manuel S. Enverga University Foundation Lucena City

Reviewed by: ARMANDO ORDINANZA Department Chair Approved by: PAZ L. BOBADILLA Dean Date of Revision: June 2011 Date of Approval:______________ Page 1 of 8

Course Syllabus: Accountancy Course Code and Title: ACC108 Management Accounting I Prepared by: CARLITO M. RODRIGUEZ Adapted by:

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 information 7. Have confidence in applying the methods for planning and control.

College of Business and Accountancy

Manuel S. Enverga University Foundation Lucena City

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 Syllabus: Accountancy Course Code and Title: ACC108 Management Accounting I Prepared by: CARLITO M. RODRIGUEZ Adapted by:

Course Requirements: At least 85% attendance Participation in class discussions Quizzes Exercises Major 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) Present Grade Final Grade = 100% x 40% = 100% x 60% = 100% (Equivalent Grade Point)

College of Business and Accountancy

Manuel S. Enverga University Foundation Lucena City

Reviewed by: ARMANDO ORDINANZA Department Chair Approved by: PAZ L. BOBADILLA Dean Date of Revision: June 2011 Date of Approval:______________ Page 3 of 8

Course Syllabus: Accountancy Course Code and Title: ACC108 Management Accounting I Prepared by: CARLITO M. RODRIGUEZ Adapted by:

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

Course Outline FIRST QUARTER

College of Business and Accountancy

Manuel S. Enverga University Foundation Lucena City

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 Syllabus: Accountancy Course Code and Title: ACC108 Management Accounting I Prepared by: CARLITO M. RODRIGUEZ Adapted by:

Subject Content

No. of Hours

Expected Students Learning Outcomes 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

Strategies

Materials/ References

Evaluative 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

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

Reviewed by: ARMANDO ORDINANZA Department Chair Approved by: PAZ L. BOBADILLA Dean Date of Revision: June 2011 Date of Approval:______________ Page 5 of 8

Course Syllabus: Accountancy Course Code and Title: ACC108 Management Accounting I Prepared by: CARLITO M. RODRIGUEZ Adapted by:

SECOND QUARTER Subject Content No. of Hours Expected Students Learning Outcomes 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 Strategies Materials/ References 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 Evaluative 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

Discussion Oral recitation Multimedia presentation Seat work

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

College of Business and Accountancy

Manuel S. Enverga University Foundation Lucena City

Reviewed by: ARMANDO ORDINANZA Department Chair Approved by: PAZ L. BOBADILLA Dean Date of Revision: June 2011 Date of Approval:______________ Page 6 of 8

Course Syllabus: Accountancy Course Code and Title: ACC108 Management Accounting I Prepared by: CARLITO M. RODRIGUEZ Adapted by: