College of Business and Accountancy

Manuel S. Enverga University Foundation Reviewed by: ARMANDO ORDINANZA

Lucena City Department Chair

Approved by: PAZ L. BOBADILLA

Dean
Course Syllabus: Accountancy
Course Code and Title: ACC108 – Management Accounting I
Date of Revision: June 2011
Prepared by: CARLITO M. RODRIGUEZ
Adapted by:
Date of Approval:______________

Page 1 of 8

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 Reviewed by: ARMANDO ORDINANZA
Lucena City Department Chair

Approved by: PAZ L. BOBADILLA

Dean
Course Syllabus: Accountancy
Course Code and Title: ACC108 – Management Accounting I
Date of Revision: June 2011
Prepared by: CARLITO M. RODRIGUEZ
Adapted by:
Date of Approval:______________

Page 2 of 8

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) = 100% x 40%

Present Grade = 100% x 60%
Final Grade = 100% (Equivalent Grade Point)
 College of Business and Accountancy
Manuel S. Enverga University Foundation Reviewed by: ARMANDO ORDINANZA
Lucena City Department Chair

Approved by: PAZ L. BOBADILLA

Dean
Course Syllabus: Accountancy
Course Code and Title: ACC108 – Management Accounting I
Date of Revision: June 2011
Prepared by: CARLITO M. RODRIGUEZ
Adapted by:
Date of Approval:______________

Page 3 of 8

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
 College of Business and Accountancy
Manuel S. Enverga University Foundation Reviewed by: ARMANDO ORDINANZA
Lucena City Department Chair

Approved by: PAZ L. BOBADILLA

Dean
Course Syllabus: Accountancy
Course Code and Title: ACC108 – Management Accounting I
Date of Revision: June 2011
Prepared by: CARLITO M. RODRIGUEZ
Adapted by:
Date of Approval:______________

Page 4 of 8

Course Outline FIRST QUARTER

Evaluative Measures
Subject Content No. of Expected Student’s Learning Strategies Materials/ References to Check teaching/ Competencies
Hours Outcomes learning contents
At the end of this unit, the
students are expected to have 80%
Week 1-5
accuracy in:  Cabrera, Elenita T.,
 Background information on
 Discussing the role, Management  80% accuracy in
management accounting
historical perspective, Accounting, 2011 analyzing, and
 Management Accounting and Ethical
current focus and direction edition, Manila; interpreting financial
Conduct  Quizzes
of management  Discussion  Roque, Gerardo P., statements
 Current Focus of Management  Attendance
accounting  Oral recitation Management  80% accuracy in
Accounting  Recitation
15  Understanding the Ethical  Multimedia Accounting, 2008 using computers in FS
 Understanding External Financial  Class Reporting
conduct required for presentation edition, analysis
Statements  Prelim
management accountants.  Seat Work  Agamata, Franklyn T.,  80% accuracy in
 Basic analysis and interpretation of Examination
 Understanding, analyzing, CPA Reviewer in assessing information
financial statements
and Management and business
 Advanced concepts for analyzing
Assessing informational Advisory Services, valuation
and appraising financial and related
weaknesses and 2010 edition
information
limitations of financial
statements and analyses
 College of Business and Accountancy
Manuel S. Enverga University Foundation Reviewed by: ARMANDO ORDINANZA
Lucena City Department Chair

Approved by: PAZ L. BOBADILLA

Dean
Course Syllabus: Accountancy
Course Code and Title: ACC108 – Management Accounting I
Date of Revision: June 2011
Prepared by: CARLITO M. RODRIGUEZ
Adapted by:
Date of Approval:______________

Page 5 of 8

SECOND QUARTER

Evaluative Measures
Subject Content No. of Expected Student’s Learning Strategies Materials/ References to Check teaching/ Competencies
Hours Outcomes learning contents

At the end of this unit, the  Cabrera, Elenita T.,

Week 6-7 students are expected to have 80% Management
 Gross Profit Variation Analysis accuracy in: Accounting, 2011  80% accuracy in
 Earnings per share  Analysing Gross Profit edition accounting using
Variations  Roque, Gerardo P.,  Quizzes different costing
 Discussion
Week 8-9  Computing EPS Management  Attendance systems
 Oral recitation
 Describing the cost terms Accounting, 2008  Journal Entries  80% accuracy in
12  Multimedia
 Cost Terms and Concepts and concepts and their use edition  Cost report understanding cost
presentation
 Design of Cost and Management in management  Agamata, Franklyn T., preparation terms and concepts
 Seat work
Accounting Systems accounting systems CPA Reviewer in  Midterm and their use in
 Costing systems: marginal  Comparing and contrasting Management Advisory Examination management
contrasted with absorption costing different costing systems Services, 2010 edition accounting systems
 Opportunity costing concepts  Appreciating opportunity
costing concepts