PAMANTASAN NG LUNGSOD NG VALENZUELA

COURSE SYLLABUS
Course Title Strategic Cost Management
Course Code MAC2
Credit Unit 3 units
Course Prerequisite MAC1
College/Department Accountancy
School Year 2019-2020
Semester 1st Semester
Faculty John Michael Cedric N. Nalus, CPA
Class Schedule Saturday
Course Description The course is designed to orient the students to the cost
accounting and cost control framework of business.
Course Objectives To introduce and discuss Process Costing and to differentiate
from Job Order Costing
To introduce and discuss management accounting, management
service concepts, practices and standards
To introduce to different management accounting techniques,
tools, procedures and reports.

PROPOSED SCHEDULE OF ACTIVITIES

WEEK TOPICS TASKS/ACTIVITITES
1 Meet & Greet and Introduction Orientation
Aug. 10 Review of MAC1
2 Chapter 9 – Process Costing Discussion, Recitation,
Aug. 17 Seatwork, Problem-solving
3 General Assembly
Aug. 24
4 Departmentalized Quiz 1 (Aug. 30) Quiz
Aug. 31 Discussion of Departmentalized Quiz 1

5 Chapter 10 – Average and FIFO Costing Discussion, Recitation,

Sep. 7 Seatwork
6 Chapter 1- MS Concepts, practices and standards Discussion, Recitation,
Sep. 14 Chapter 2- Management accounting environment Seatwork, Problem-solving
7 Chapter 11 – Joint Products and By-products Discussion, Recitation,
Sep. 21 Seatwork, Problem-solving
8 Departmentalized Quiz 2 (Sep. 27) Quiz
Sep. 28 Discussion of Departmentalized Quiz 2
Graded Recitation

JMCNNCPA102014
 9 MIDTERM EXAMINATION
Oct. 5
10 Chapter 4- Variable Costing Discussion, Recitation,
Oct. 12 Seatwork, Problem-solving
11 Chapter 5- Profit Planning and cost-volume-profit Discussion, Recitation,
Oct. 19 analysis Seatwork, Problem-solving
12 Chapter 6- Short-term budgeting Discussion, Recitation,
Oct. 26 Seatwork, Problem-solving
13 All Soul’s Day
Nov. 2
14 Departmentalized Quiz 3 (Nov. 8) Quiz
Nov. 9 Discussion of Departmentalized Quiz 3
15 Chapter 7- Standard costing and variance Discussion, Recitation,
Nov. 16 analysis Seatwork, Problem-solving
16 Graded Recitation Graded Recitation
Nov. 23
17 Departmentalized Quiz 4 (Nov. 29) Quiz
Nov. 30 Bonifacio Day
18 FINAL EXAMINATION
Dec. 7
19 COMPLETION WEEK
Dec. 14
*schedule of activities are tentative, subject to adjustments in reference to the calendar to be
released by the admin office and to the discretion of the faculty in charge.
Reference Book Cost Accounting
Guillermo M. De Leon, Jr.
Norma D. De Leon
Any Edition, preferably the latest edition

Management Services
Franklin T. Agamata, MBA, CPA
2014 edition or latest edition

Other References Cost Accounting by Gloria T. Baysa, Any Edition

Management Accounting Books
Various Test Banks

Course Requirements Midterm and Final Examination

Quizzes, seatworks and assignments given by your professors.
Recitation during class hours or any graded oral/written recitation
under the discretion of the faculty in charge.
Projects or special projects if applicable.

Grading System Major Exam 40%

Quizzes 25%
Seatwork/Assignment 10%
Attendance 10%
Participation/Recitation 15%
TOTAL 100%

JMCNNCPA102014