Republic of the Philippines

Cagayan State University

ANDREWS CAMPUS

Caritan, Tuguegarao City

Course Title

Credit Units
Number of Lecture
Intended Graduate
Hours
CSU Vision Course
Attributes
(IGA)
Description

Transformin
g lives by
Educating
for the
BEST.

Intended Program
Attributes(IPA)
Course Intended
CSU MissionLearning
Outcomes(CILO)

Management Accounting, Part

Course Code
Accounting 65
2The Cagayan State University aims to produce graduates who are:
3 1. CompetentCourse
Pre-requisites
Management
Part
1 societal
COLLEGE of
BUSINESS
Eknowledge
NTREPRENUERSHIP
andknow-how
ACCOUNTANCY
equipped
with
and technical
needed Accounting,
in their career
and
54
Number
of
Laboratory
0
development;
2. Self-disciplined- imbued Hours
with desirable values of simple living, modesty, cooperation, humility, pride for our
national identity and love of God; and
How3.doUniversally
firms, especially,
manufacturing
make
sound decisions?
How can
whether
a company is
adeptexcellent andconcerns
skilful with
unparalleled
competencies
in you
theirgauge
chosen
fields of
operating
profitably?
When
do
you
retain
or
drop
a
product
line
or
segment?
specialization.
The CBEA graduate:
This1.is the
second
part of Management
Accounting
and it deals
the to
application
of techniques
and concepts
Applies
knowledge
and skills acquired
with attitudes
andwith
values
the development
of business,
industry and
focusing on segment reporting, profitability analysis, and decentralization; information for decision-making purposes
entrepreneurship, locally, nationally, regionally and globally.
(short-term and long-term) and non-financial indicators such as productivity per employee or per service unit;
2. Initiates and participates in research that allows commerce and enterprise to be responsive to the challenges
decision making affecting short-run operations of the company; capital budgeting decisions; pricing of goods and
of and
inclusive
growth and
progress.
services;
environmental
cost
accounting.
3.
Exhibits
social
responsibility,
a firm
commitment to social justice and particular solicitude to the marginalized
After finishing the course, the learners
are can:
sectors of society.
1. Summarize
and internalize the intended graduate attributes (IGA), intended program attributes (IPA) and
4. intended
Work effectively
independently
programand
outcomes
(IPO). in multi-disciplinary and multi-cultural teams.
5.
Preserve
and
promote
Filipino
historical
and cultural
heritage. regarding short term decisions.
2. Discuss the best course of action
for management
to undertake
A graduate
of
BS
Accountancy
should
be
able
to:
3. Describe the general idea behind business planning, performance measurement, compensation and
1. multinational
Resolve business issues and problems, with a global perspective and particular emphasis on matters
considerations.
confronting financial statement preparers and users, using their knowledge and technical proficiency in the
4. Explain the concept of pricing goods and services and compute the appropriate values.
areas of financial accounting and reporting, cost accounting and management, management accounting,
5. Summarize the issues regarding segmentation, decentralization, environmental cost management, balanced
auditing, taxation and accounting information systems.
score card analysis and appraisal of performance.
2. Conduct accounting research through independent studies of relevant literature and appropriate use of
6. Solve capital budgeting decisions.
accounting theory and methodologies.
7. Discuss management accounting in the changing environment.
3. Employ technology as a business tool in capturing financial and non-financial information, generating reports
8. Exemplify and communicate appropriate ethical behaviours in solving management accounting issues.
and making decisions.
4.
Apply knowledge and skills that will enable
Quizzes
40% them to successfully respond to various types of assessments
(including
professional
licensure
and
certifications).
Major Examination
50%
5. Confidently
maintain a professional commitment
Class
Participation/Attendance
10% to good corporate citizenship, social responsibility and
ethical practice when performing functions
as a professional accountant.
TOTAL
100%

CSU is
committed
to transform
the lives of
people and
communitie
s through
Intended Program
high quality Outcomes(IPO)
instruction
and
Grading System
innovative
research,
developmen
t,
Outcomes-Based Teaching and Learning Plan for Management Accounting Part 2 (Accounting 65)
production
and
extension.

Page 1 of 14

Republic of the Philippines

Cagayan State University

ANDREWS CAMPUS

Caritan, Tuguegarao City

COLLEGE of BUSINESS ENTREPRENUERSHIP and ACCOUNTANCY

Course Learning Plan (Prelims)

CSU Vision

INTENDED LEARNING
OUTCOMES

Transformin
g lives by
At the end of the topic,
Educating
for the
the learners can:
BEST.
Recognize the teacher and

CSU Mission

their classmates.
Summarize their
expectations on the
subject, their teacher and
their classmates.
Discuss the coverage and
requirements of the
subject.
State the importance of the
course syllabus.
Explain the importance of
the subject to the schools
vision-mission and
philosophy.

CSU is
committed
to transform
the lives of
people and
communitie
s through
high quality
instruction
and
innovative
At the end of the topic,
research,
the learners can:
developmen
t,
Describe the nature of
production
decision making
and
Describe the procedures
extension.
involved in the decisionmaking.

Page 2 of 14

TOPIC

1. Class Orientation
a) Getting to Know each
Other
b) Expectation Setting
c) House Rules
d) Grading System
e) Overview of the
Course
f) Use of the Syllabus
g) Generalizations,
Inquiries and Valuing

2. Using accounting
information in decision
making, relevant costs
and benefits.
1. The decision making
process
2. Identifying relevant
costs
3. Approaches in

TIME
ALLOT
MENT
1 hr.

ACTIVITIES/
STRATEGIES

Interaction
between
the
facilitator
and the
learners.
Group
discussion

Lecture
12
Interaction
hrs.
between the
facilitator
and the

Values and
Gender
Sensitivity
Integration

ASSESSME
NT TASKS

Friendliness
Patience
Open
mindednes
s
Gender fair
language.

Recitation

Fairness
Accuracy
Patience
Integrity

Recitation
Quiz
Homework

LEARNING
RESOURCES/T
ools

Syllabus

Textbook
Internet
Hand outs

INPUT FOR
ENRICHME
NT/
REVISION

Republic of the Philippines

Cagayan State University

ANDREWS CAMPUS

Caritan, Tuguegarao City

COLLEGE of BUSINESS ENTREPRENUERSHIP and ACCOUNTANCY

CSU Vision

Transformin
g lives by
Educating
for the
BEST.

CSU Mission
CSU is
committed
to transform
the lives of
people and
communitie
s through
high quality
instruction
and
innovative
research,
developmen
t,
production
and
extension.

Page 3 of 14

Classify relevant from

irrelevant costs in
decision making.
Evaluate alternatives in
each non-routine, shortterm decision-making
case, using both the total
approach and differential
analysis.
Prepare an analysis
whether a part should be
manufactured or
purchased.
Design an analysis
showing whether a
product line or other
segments should be
dropped or retained.
Make an analysis showing
whether joint products
should be sold at the
split-off point or
processed further.
Evaluate whether a
special order should be
accepted or rejected.
Compute the optimum
utilization of scarce
resources.
Evaluate whether the
company continues
operations or temporarily
shut down.

analyzing
alternatives in nonroutine decision
making

4. Types of decisions
a) Make or Buy
b) Adding or Dropping
Products Segments
c) Sell Now or Process
Further.
d) Special Sales Pricing
e) Utilization of Scarce
Resources.
f) Shutdown or
Continue Operations.
g) Pricing Products and
Services.

learners.
Group
discussion
Internet
research
Problem
solving
exercises

Gender fair
language.

Republic of the Philippines

Cagayan State University

ANDREWS CAMPUS

Caritan, Tuguegarao City

COLLEGE of BUSINESS ENTREPRENUERSHIP and ACCOUNTANCY

CSU Vision

Transformin
g lives by
Educating
for the

BEST.

Prepare a
recommendation for the
best course of action or
decision based on
quantitative analysis and
ethical considerations.

Describe the nature of

business planning
State the objectives and
uses of a business plan.
CSU Mission Differentiate a business
plan and from a strategic
plan.
CSU is

Explain the process of

committed
setting objectives.
to transform

Describe
how a Business
the lives of
Plan is developed.
people and
Explain the basic
communitie
segments of a business
s through
plan.
high quality Define strategic planning.
instruction
Summarize the ethical
and
issues in business
innovative
planning.

research,
developmen
t,
production
and
extension.

Page 4 of 14

3. Business Planning
a) Objectives and uses
of a Business Plan
b) Distinction between
a Business plan and
strategic plan.
c) Setting Short-term
Objectives which are
consistent with long
term Strategies.
d) Development of
Business Plan to
meet agreed
objectives.
e) Basic segments of a
business
plan(description of
the company,
marketing plan,
production or
operations plan,
personal plan,
financial plan,
financial forecasting)

2hrs.

Lecture
Interaction
between
the
facilitator
and the
learners.
Group
discussion
Internet
research

Patience
Integrity
Open
mindednes
s
Futuristic
mind-set
Gender fair
language.

Recitation
Quiz

Textbook
Internet
Hand outs

Republic of the Philippines

Cagayan State University

ANDREWS CAMPUS

Caritan, Tuguegarao City

COLLEGE of BUSINESS ENTREPRENUERSHIP and ACCOUNTANCY

f) Strategic Planning
(Determination of
company mission,
growth objectives,
Market Niches,
comparative
analysis, economic /
business cycle
indicators, long term
financial planning)

CSU Vision
Transformin
g lives by
Educating
for the
BEST.

CSU Mission
CSU is
committed
to transform
the lives of
people and
communitie
s through
high quality
instruction
and
innovative
research,
developmen
t,
production
and
extension.

Page 5 of 14

4. Performance
Measurement,
Compensation, and
Define performance
Multinational
measurement.
considerations
Explain the financial and
1. Financial and
non-financial measures of
Nonfinancial Performance
performance.
measures
Evaluate and choose the
2.
Choosing Among
best performance
Different Performance
measure.
Measures
Determine the best time
horizon for performance
a. Return on Investment
measurement.
b. Residual income
List alternative definitions
c. economic value
of performance
added
measures.
d. Return on Sales
Choose the best
e. Comparing
alternative for
Performance
performance
Measures
measurement.
3. Choosing the time

3 hrs.
Lecture
Interaction
between
the
facilitator
and the
learners.
Group
discussion
Internet
research
Problem
solving
Case analysis

Patience
Accuracy
Integrity
Open
mindednes
s
Transparency
Gender fair
language.

Recitation
Quiz

Textbook
Internet
Hand outs

Republic of the Philippines

Cagayan State University

ANDREWS CAMPUS

Caritan, Tuguegarao City

COLLEGE of BUSINESS ENTREPRENUERSHIP and ACCOUNTANCY

Explain target level of
performance.
Explain timing of
Transformin
feedback.
g lives by
Discuss the performance
Educating
measurement in
multinational
for the
companies.
BEST.
Explain the basic
segments of a business
plan.
CSU Mission Distinguish managers
from organization units.
Explain Performance
CSU is
Measures at the
committed
Individual Activity Level.
to transform
Explain executive
the lives of
Performance Measures
people and
and compensation.
communitie
Summarize the
s through
environmental and
high quality
Ethical Responsibilities.

CSU Vision

instruction
and
innovative
research,
developmen
t,
production
and
extension.

Page 6 of 14

Horizon of the
Performance Measures
4. Choosing alternative
definitions for
performance Measures.
5. Choosing Measurement
alternatives for
performance measures
a. Current cost
b. Long term assets:
gross or net book value
6. Choosing Target Levels
of Performance
7. Choosing the Timing of
Feedback
8. Performance
Measurement in
Multinational Companies
(Calculating the Foreign
Divisions ROI in the
Foreign Currency,
Calculating the Foreign
Divisions ROI in
Philippine Peso)
9. Distinction Between
Managers and
Organization Units (The
Basic Trade-Off: Creating
Incentives Versus
Imposing Risk, Intensity
of Incentives and
Financial and
Nonfinancial
Measurements,

Republic of the Philippines

Cagayan State University

ANDREWS CAMPUS

Caritan, Tuguegarao City

COLLEGE of BUSINESS ENTREPRENUERSHIP and ACCOUNTANCY

Benchmarks and
Relative Performance
Evaluation)
10.Performance Measures
at the Individual Activity
Level (Performing
Multiple Tasks, TeamBased Compensation
Arrangements)
11. Executive Performance
Measures and
compensation

CSU Vision
Transformin
g lives by
Educating
for the
BEST.

CSU Mission
CSU is
committed
to transform
the lives of
people and
communitie
s through
high quality
instruction
and
innovative
research,
developmen
t,
production
and
extension.

12. Environmental and

Ethical Responsibilities
PRELIMINARY EXAMINATION

Course Learning Plan (Midterms)

Page 7 of 14

Discuss the pricing of

goods and services.
Compute target prices and
determine minimum
allowable selling price.
Discus the relationship
between price and
demand.
Identify the modes of
pricing special orders and
short life products.
Compute transfer prices
for divisions in a group.
State the approach to

5. The pricing of goods

and services.
1 Target and minimum
pricing.
2 Price/ demand
relationships.
3 The pricing of special
orders and short life
products.
4 Transfer pricing
between divisions in a
group.
5 Pricing in service

Recitation
Quiz

8 hrs.
Lecture
Interaction
between
the
facilitator
and the
learners.
Group
discussion
Internet

Accuracy
Patience
Objectivity
Transparency
Integrity
Gender fair
language

Textbook
Internet
Hand outs

Republic of the Philippines

Cagayan State University

ANDREWS CAMPUS

Caritan, Tuguegarao City

COLLEGE of BUSINESS ENTREPRENUERSHIP and ACCOUNTANCY

CSU Vision

Transformin
g lives by

Educating

for the
BEST.

CSU Mission
CSU is
committed
to transform
the lives of
people and
communitie
s through
high quality
instruction
and
innovative
research,
developmen
t,
production
and
extension.

Page 8 of 14

pricing services.
Compute cost of services.
Discuss the grounds of
pricing internal services.
Compute the cost of
internal services.
Discuss the ethical issues
related to pricing of goods
and services.

industries.
Pricing internal
services.

6. Segment Reporting
&Decentralization
Define segment reporting
1. Advantages &
and decentralization.
Disadvantages of
Summarize the
Decentralization in
advantages and
Organizations
disadvantages of
2. Decentralization and
decentralization.
Segment Reporting
Prepare and analyze
3. Segment Reporting and
segmented reports.
Profitability Analysis
Compute sales and
a) Levels of Segmented
contribution margins.
Statements
List traceable and
b) Sales and
common fixed costs.
Contribution Margin
Compute segment margin.
c)
Traceable and
Identify hindrances to
Common Fixed Costs
proper cost management
d)
Segment Margin
in segments.
e)
Segmented Financial
Discuss the validity of the
Information on
rate of return as a tool in
appraising management
External Reports
performance.
f) Hindrances to Proper
Discuss the factors
Cost Management
affecting the rate of
g) Rate of Return for

research
Problem
solving

6hrs.
Lecture
Interaction
between
the
facilitator
and the
learners.
Group
discussion
Internet
research
Problem
solving

Fairness
Accuracy
Patience
Objectivity
Transparency
Gender fair
language

Recitation
Quiz

Textbook
Internet
Hand outs

Republic of the Philippines

Cagayan State University

ANDREWS CAMPUS

Caritan, Tuguegarao City

COLLEGE of BUSINESS ENTREPRENUERSHIP and ACCOUNTANCY

CSU Vision

Transformin
g lives by
Educating
for the

BEST.

CSU Mission
CSU is
committed
to transform
the lives of
people and
communitie
s through
high quality
instruction
and
innovative
research,
developmen
t,
production
and
extension.

Page 9 of 14

return.
Define residual income
Compute for residual
income and interpret its
implications.
Explain total quality
management.
Explain the ethical issues
related to segment
reporting and
decentralization.
Define environmental
cost.
Compute the
environmental costs
incurred.
Allocate environmental
costs.
Describe life cycle
assessment cost.
Explain strategic based
environmental cost.
Define responsibility
accounting.
Discuss the ethical issues
related to environmental
to cost management.

Measuring
Managerial
Performance
h) Controlling the rate
of Return
i) Residual Income
j) Total Quality
Management

7. Environmental Cost
management
1. Measuring Environmental
Cost
2. Assigning Environmental
Cost
3. Life-Cycle Cost
Assessment
4. Strategic-Based
Environmental Cost
5. Responsibility
Accounting.

Lecture
Interaction
4hrs.
between
the
facilitator
and the
learners.
Group
discussion
Internet
research
Problem
solving

Objectivity
Integrity
Gender fair
language

MIDTERM EXAMINATION

Course Learning Plan (Finals)

Recitation
Quiz

Textbook
Internet
Hand outs

Republic of the Philippines

Cagayan State University

ANDREWS CAMPUS

Caritan, Tuguegarao City

COLLEGE of BUSINESS ENTREPRENUERSHIP and ACCOUNTANCY

CSU Vision
Transformin
g lives by
Educating

for the
BEST.

CSU Mission
CSU is
committed
to transform
the lives of
people and
communitie
s through
high quality
instruction
and
innovative
research,
developmen
t,
production
and
extension.

Page 10 of 14

Describe the nature and

characteristics of capital
budgeting.
Identify the categories of
Capital Investment.
Identify the elements of
capital budgeting.
Compute the net initial
investment for a project.
Compute net cash return.
Evaluate rate of returns.
Summarize the steps in
capital budgeting.
Categorize project cash
flows
Appraise projects using
the different screening
methods for investments.
Rank investment projects.
Compare preference
rates.
Explain the relationship of
inflation and capital
budgeting.
Define optimal capital
budget.
Compute for the optimal
capital budget.
Discuss the ethical issues
related to capital

8. Capital Budgeting
Decisions
1. Capital Budgeting
Defined
2. Characteristics of a
Capital Investment
Decision
3. Categories of Capital
Investment
4. Elements of Capital
Budgeting
5. Net initial investment
or project cost
6. Net Cash Returns
7. Minimum or Lowest
acceptable Rate of
Return / Cost of
Capital
8. Process of Capital
Budgeting
9. Categories of Project
Cash Flow
10.Screening Capital
Investment Proposals:
a. Payback period
b. Bail-out period
c. Accounting Rate of
Return
d. Discounted Cash Flow
Techniques: (Net
Present Value,

14
hrs.

Lecture
Interaction
between
the
facilitator
and the
learners.
Group
discussion
Internet
research
Problem
solving

Accuracy
Patience
Objectivity
Transparency
Integrity
Gender fair
language
.

Recitation
Quiz

Textbook
Internet
Hand outs

Republic of the Philippines

Cagayan State University

ANDREWS CAMPUS

Caritan, Tuguegarao City

COLLEGE of BUSINESS ENTREPRENUERSHIP and ACCOUNTANCY

CSU Vision

budgeting.

Transformin
g lives by
Educating
for the
BEST.

CSU Mission
CSU is
committed
to transform
the lives of
people and
communitie
s through
high quality
instruction
and
innovative
research,
developmen
t,
production
and
extension.

Page 11 of 14

Discounted Rate of
Return, Payback
Reciprocal,
profitability index,
discounted payback
period)
11.Preference Decisions The Ranking of
investment projects.
12.Comparing Preference
Rates.
13.Inflation and Capital
Budgeting.
14.Optimal Capital
Budget.

9. Balanced Scorecard
and Advanced Analysis
Define balanced
and Appraisal of
score card.
Performance, Financial
Discuss the uses of a
and Related
balanced score card.
Information
Explain the
1. Nature of the
perspectives of a
Balanced Scorecard
balanced score card.
2.
Perspective of the
Explain the alignment
balanced score card
of balanced score
(financial
card to a strategy.
List the Features of a
perspective,
good balanced
customer
scorecard.
perspective, Internal
Pitfalls when
Business Process

Recitation
Quiz

2 hrs.
Lecture
Interaction
between
the
facilitator
and the
learners.
Group
discussion
Internet
research

Patience
Objectivity
Transparency
Gender fair
language

Textbook
Internet
Hand outs

Republic of the Philippines

Cagayan State University

ANDREWS CAMPUS

Caritan, Tuguegarao City

COLLEGE of BUSINESS ENTREPRENUERSHIP and ACCOUNTANCY

implementing a
balanced score card.

CSU Vision
Transformin
g lives by
Educating
for the
BEST.

CSU Mission
CSU is
committed
to transform
the lives of
people and
communitie
s through
high quality
instruction
and

innovative
research,
developmen

t,
production
and
extension.

Page 12 of 14

Define a successful
strategy.
Define and explain
strategic analysis of
operating income.
Discuss productivity
measurement.
Discuss the ethical
issues with appraisal
of performance and
related information.

3.

4.
5.

6.
7.
8.

Perspective, Learning
and Growth
Perspective)
Aligning the
balanced scorecard
strategy
Features of a good
balanced scorecard.
Pitfalls when
implementing a
balanced score card.
Evaluation of the
success of a strategy.
Strategic analysis of
operating income
Productivity
measurement

10. Management
Accounting in a
Describe the integrative
changing
framework of
environment
management accounting. 1. Integrative Framework
Discuss the
(Organizational
organizational
Architecture, business
innovations.
strategy, environmental
Prepare and submit a
and Competitive forces
review of the current
affecting organizations,
innovations in
management accounting.
Implications)
Discuss the ethical issues 2. Organizational
related to management
Innovations and

2hrs. Lecture
Interaction
between
the
facilitator
and the
learners.
Group
discussion
Internet
research

Accuracy
Patience
Objectivity
Futuristic
mind-set
adaptability
Transparency
Integrity
Gender fair
language

Recitation
Reporting of
the case
analysis.

Textbook
Internet
Hand outs

Republic of the Philippines

Cagayan State University

ANDREWS CAMPUS

Caritan, Tuguegarao City

COLLEGE of BUSINESS ENTREPRENUERSHIP and ACCOUNTANCY

CSU Vision
Transformin
g lives by
Educating
for the
BEST.

accounting in a changing
environment.

Management accounting
a) Productivity
b) Total Quality
management (TQM)
c) Just in Time (JIT)
production
d) Process Reengineering
e) Theory of constraints
f) E-commerce

Case analysis

FINAL EXAMINATION

CSU Mission

Suggested References:
1. Mowen, Maryanne M., Hansen, Don R.(2013), Introduction to Cost Accounting, Cengage Learning Asia Pte Ltd
2. Roque, Rodelio S., (2013) Reviewer in Management Advisory Services, GIC Enterprises & Co., Inc., Manila
3. Agamata, F.(2011) Management Advisory Services Reviewer GIC Enterprises & Co., Inc.: Manila
4. Cabrera, E. (2011) Management Accounting Concepts & Application. GIC Enterprises & Co., Inc.: Manila
5. Raiborn, Kinney, Prather-Kinsey (2009) Cost Accounting (7th ed.), South-Western, Thomson Learning Asia, Singapore
6. Lanen, William N., et al (2008) Fundamentals of Cost Accounting (2nd ed.), McGraw-Hill Education (Asia)
7. Hilton, Ronald W, (2007) Managerial Accounting (7th ed.), McGraw- Hill Education (Asia)
8. Carter, William K. (2007) Cost Accounting (14th ed.), Custom Publishing, Thomson Learning Asia, Singapore
9. Garrison, R., Noreen, E. and Brewer, P. (2008) Management Accounting. 12 thed. McGraw-Hill Education: New York
10.Hansen, D. and Mowen, M. (2006) Management Accounting. 7 thed. Southwestern-Thompson Learning Asia: Singapore
11.Warren, C.; Reeve, and Fess, P. (2002) Managerial Accounting. 7 thed. Southwestern-Thompson Learning Asia: Singapore
12.Horngren, C. et al. (2008) Management Accounting. 14 thed. Pearson Education, Inc.
13.Cabrera, E (2011) Management Advisory Services CPA Reviewer. 2007 ed. GIC Enterprises & Co., Inc.: Manila
14.Online references:

CSU is
committed
to transform
the lives of
people and
communitie
s through
high quality
instruction
and
innovative
research,
developmen
t,
1. http://louderback.swcollege.com
production
2. http://www.wiley.com/college/weygandt
and
3. http://accounting.swcollege.com
extension.
4. http://www.swcollge.com
Page 13 of 14

5.
6.
7.
8.

http://www.porsche.com
http://www.tiffany.com
http://www.ita.doc.gov.
http://www.fool.com

9. http://www.ecfonet.com
10.http://cpadiary.wordpress.com
11.www.cengagebrain.com
12.Myaccountinglab.com

14.
15.

13.
Prepared by:

Reviewed by:

16.
Mr. Victor P. Mangoma , CPA, MBA
Emerita P. Geron, CPA, Phd
17.
CBEA Faculty Member
18.
19.
20.
21.
22.
23.

24.

Recommending Approval:
Dr. LETICIA DUMLAO, Ed. D
Dean of Instruction
Date of Revision/Enrichment: July 4, 2016

Noted by:
Dr. Pablo F. Narag, DPA
Department Chair

Dr.
University Dean

Approved by:
Dr. MARIDEN VENTURA-CAUILAN, DPA, CESO
Vice President for Academic Affairs