ma1 syllabi

College of Business and Accountancy Manuel S. Enverga University Foundation

Lucena City

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

Reviewed by: ARMANDO ORDINANZA Department Chair Approved by: PAZ L. BOBADILLA Dean

Date of Revision: June 2011 Date of Approval:______________

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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 information7. Have confidence in applying the methods for planning and control.


Lucena City




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Course Requirements:At least 85% attendanceParticipation in class discussionsQuizzesExercisesMajor 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) = 100% x 40% Present Grade = 100% x 60% Final Grade = 100% (Equivalent Grade Point)


Lucena City




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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


Lucena City




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Course Outline FIRST QUARTER

Subject Content No. of Hours

Expected Student’s Learning Outcomes

Strategies Materials/ ReferencesEvaluative 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

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

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


Lucena City




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SECOND QUARTER




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


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

Discussion Oral recitation Multimedia

presentation Seat work

Cabrera, Elenita T., Management Accounting, 2011 edition

Roque, Gerardo P., Management Accounting, 2008 edition


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

Course Outline THIRD QUARTER




Competencies


Lucena City




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Week 10-14

Cost-Volume-Profit Relationship Responsibility Accounting and

Transfer Pricing Functional and Activity-Based

Budgeting

15

At the end of this unit, the students are expected to:

Understand the uses of cost-volume-profit relationship

Exhibit knowledge of Responsibility accounting system and the different methods of transfer pricing

discussing the concepts of functional and Activity-based Budgeting

Discussion Oral

recitation Multimedia

presentation Seat work

Cabrera, Elenita T., Management Accounting, 2011 edition

Roque, Gerardo P., Management Accounting, 2008 edition


Attendance Oral recitation Quizzes Semi-Final

Examination

80% accuracy in applying basic concepts of cost-volume-profit relationship, responsibility accounting system and transfer pricing schemes, and budget preparation

Course Outline FOURTH QUARTER




Competencies


Lucena City




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Week 15-18

Standard costing Comprehensive Problems

12


applying principles of standard costing

variance analysis and management by exception

analyzing management accounting problems

Discussion Oral

recitation Multimedia

presentation

Cabrera, Elenita T., Management Accounting, 2011

Roque, Gerardo P., Management Accounting, 2008

Agamata, Franklyn T., CPA Reviewer in Management Advisory Services, 2010 ed

Attendance Oral recitation Budget

Preparation Standard cost

and variance reports

Quizzes Final

Examination

80% accuracy in assessing standard cost and variance analysis

ma1 syllabi

Documents

acc108 management accounting

management team

course syllabus

management advisory

management advisory

course credit

course requirements

accountancy course code