University of the Immaculate Conception

MBA Program
MANAGEMENT ACCOUNTING AND CONTROL (BA 205)
Instructor:
Pamela A. Tongo, MBA, CPA
Email ad: pam_tongo@yahoo.com.ph
Mobile #: 09328435609

Class meetings: 12:00 - 3:00 pm

1st & 3rd Saturday of the month
1st Semester 2016 2017

Course Description: This course is an introduction to the use of accounting information by managers for decision making,
performance evaluation and control. The course should be useful for those who intend to work as management consultants
and for those who will become senior managers. The goal is to provide students with a conceptual framework for identifying
and resolving accounting issues faced by managers. Reporters will be assigned to discuss the concepts in each topic,
followed by skills development case discussions to illustrate and reinforce concepts.
Learning Outcomes: At the end the course, the students are expected to:

Understand and apply key instruments of management accounting, such as job order costing, activity-based
costing or budgeting in managerial decision-making
Analyze and critically discuss how the performance of a corporation or business unit may be measured and
managed
Design and evaluate an accounting and control system for a specific corporation or business unit
Critically evaluate the implications of environmental and social challenges facing the companies on their
management accounting and control systems.

Course Material:
Basic Reading:
- Managerial Accounting by Stacey Whitecotton, Robert Libby and Fred Phillips
- https://www.inkling.com/store/book/managerial-accounting-whitecotton-2nd/
Supplementary Readings:
- Managerial Accounting by Cecily A. Raiborn, Jesse T. Barfield and Michael R. Kinney
- Cornerstones of Managerial Accounting by Maryanne M. Mowen and Don R. Hansen
- Introduction to Management Accounting by Charles T. Horngren, Gary L. Sundem, William O. Stratton, Dave
Burgstahler and Jeff Schatzberg
- http://elibrary.com.ng/uploadfiles/file0_10055.pdf
Assignments and grading:
Your final grade will be based on:
Written Case Analysis
Class Participation
Individual Concept Reporting and Case Presentation
Exam
1

20%
25%
25%
30%

Written Case Analysis (20%). This is designed to apply Management Accounting and Control concepts to tackle real
issues in real organizations. Skills Development Cases are given at the end of each chapter of the textbook. Each student
is required to submit a written case analysis for all skills development cases every meeting. This will encourage full
participation in the class discussion for every presented and analyzed case.
- The written case analysis must be submitted in hard copy during the scheduled meeting.
- The case analysis must be done individually. Duplication of work is considered cheating and will automatically fail
both or all students with duplicated works.
- Use only the format given below (page 4).
- Case analysis must be computer printed in a long bond paper (8 x 13), one side only.
- It is expected that more than one sheet will be used for the all cases of each chapter. Staple the sheets per
chapter. Do not put it in an envelope or folder.
Class Participation (25%). Participation and interaction count. The student may expound on the case being discussed by
providing pragmatic examples based on actual or real experiences in his/her workplace. This reflects the students overall
dedication and conscientiousness to the course.
Individual Concept Reporting and Case Presentation (25%). The class will be divided into groups. Each group will be
assigned a specific topic. Group members are expected to discuss the concept and report the analysis made on the skills
development cases.
- Except for July 2, 2016, two groups will be assigned to report every meeting.
- Though reporting is done by groups, each member will be graded individually based on his/her presentation.
- Be time conscious. The group should discuss the concept and present the case analysis in sixty (60) minutes only.
Thirty (30) minutes will be allotted for Q&A, class discussion and synthesis.
o 12:00-1:00 First group report
o 1:00-1:30 Q&A, class discussion and synthesis
o 1:30-2:30 Second group report
o 2:30-3:00 Q&A, class discussion and synthesis
- Each of the members of the group is expected to do any of the following:
o Discuss the concept of the topic.
Discussion should focus on the concept that is most applicable to the case to be presented.
o Case presentation
Video Case Assignment the video must be downloaded and presented in class.
The case analysis to be presented must be based on the written case analysis of the member
assigned to report.
Exams (30%). There will be one exam during the semester. No time allowance is available for students who arrive late. No
make-up exam will be available without emergency situation (supported with a document).
Course Policies:
1) Strictly follow the guidelines stated herein.
2) Be time conscious. The class schedule must be followed strictly. Timer will be set to limit reports to the allotted
time.
3) Respect each others opinions, thoughts, and ideas, particularly those raised in class. Open and useful discussion
depends on mutual respect not only between instructor and student, but also between students.
4) Late assignments (written case analysis) will not be accepted.
5) No makeup exams or presentations will be allowed, unless in an extreme case of emergency.
6) Cheating in any form will not be tolerated. Once caught, the grade will be automatically 50%.
7) Should there be unresolved issues on the topic discussed, thorough research should be done and feedback will be
given on the next meeting.
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8) Cell phones must be turned to silent mode during class times. The professor may approve an exception for any
special circumstances.
Schedule of Report Topics and Reporters
Report Date
July 2, 2016

July 16, 2016

August 6, 2016

August 20, 2016

September 3, 2016

Sept. 17, 2016

October 1, 2016

October 15, 2016

Chapter
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Topic
Introduction to Managerial Accounting
Introduction to Managerial Accounting
Introduction to Managerial Accounting
Job Order Costing
Job Order Costing
Job Order Costing
Process Costing
Process Costing
Process Costing
Activity Based Costing and Cost Management
Activity Based Costing and Cost Management
Activity Based Costing and Cost Management
Cost Behavior
Cost Behavior
Cost Behavior
Cost-Volume-Profit Analysis
Cost-Volume-Profit Analysis
Cost-Volume-Profit Analysis
Incremental Analysis for Short-Term Decision Making
Incremental Analysis for Short-Term Decision Making
Incremental Analysis for Short-Term Decision Making
Budgetary Planning
Budgetary Planning
Budgetary Planning
Standard Costing and Variances
Standard Costing and Variances
Standard Costing and Variances
Decentralized Performance Evaluation
Decentralized Performance Evaluation
Capital Budgeting
Capital Budgeting
Statement of Cash Flows
Statement of Cash Flows
Measuring and Evaluating Financial Performance
Measuring and Evaluating Financial Performance
Final Examination

Name
AMPATUAN, SAMRIAH APRIL E.
AYADA, DHEXTER G.
BARANDA, JOHNNYREX V.
ADLAWAN, MARIA LOURDES P.
AMOR, MIA ANGELI B.
ANAS, CES JESYL L.
ANITO, RITCHIE A.
AONUEVO, GRACEL JOY C.
ARAT, BERNARDITA C.
AUSTRAL, RALPH BENJIE M.
BARRETTO, PAULINE ANNE S.
BERNAL, ROSE ANN T.
BORDAJE, JACEL W.
BULSECO, RANELL LUIGI M.
CABABAT, JEXY H.
CALAMBRO, RIZAMEA A.
CALANG, ALICIA G.
CASIBANG, MA. ROSARIO A.
CASTILLO, SHEENA HEART V.
CORBITA, QUEENY PEARL B.
CRIZALDO, APRIL S.
CUARTERON, ANDRES JR. S.
DIANON JR., ROBERTO M.
DOLINO, RHEA S.
DONGUYA, AILENE G.
DUMADANGON, NANCY JANE A.
ESPERAT, GEMMA M.
ESTOQUE, MARY ELISHA ROCHELLE A.
GARCIA, FELORENZ P.
SAN JUAN, RAMON GABRIEL C.
TALEON, KRISOLFER JOHN T.
REYES, JASON C.
TE, RACHELLE ANGELA O.
TOLENTINO, AARON PAUL L.
ITOC, JONALYN

Written Case Analysis

Name:
Chapter/Topic:
Date submitted:
S1-1. Video Case Assignment: Identifying Manufacturing Costs
Video URL:
Case Requirement:
1.
2.
3.
4.
5.
6.
Additional Observations/Inputs:
1.
2.
3.
4.
S1-2. Identifying Changes in Manufacturing Process and Costs Due to Automation
Case Requirement:
1.
2.
3.
4.
5.
6.
7.
8.
Additional Observations/Inputs:
1.
2.
3.
4.
S1-3. Identifying Changes in Manufacturing Process and Costs Due to Automation
Case Requirement:
1.
2.
Additional Observations/Inputs:
1.
2.
3.
4.
Factual Experience: (Relate the topic to actual workplace experiences or any other context. What was/were the problem/s
and its underlying issues? How was it resolved? If not, what could have been done?)
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