Study Guide for SCOMAN 2 Course

Summer 2020
A. INSTRUCTIONS:
1. Locate an area that will be conducive to concentrated learning.
2. Read the handouts and supplement that with other reference materials (e.g. textbooks, videos or
articles from the internet).
3. Answer the activity worksheets, illustrative exercises and submit it on or before the deadline.
4. Final Output:
 Short bond paper
 Case Analysis
5. You may contact me for any concerns related to the course.
Mobile Number: 09166667939
Email: melvinmaraya34567654@gmail.com
Messenger GC: SCOMAN 2 SC___

B. LEARNING GUIDE

LEARNING OUTCOME:
At the end of the semester, students are expected to make appropriate courses of action to
address more complex practical business and accounting situations through the analysis of accounting
data.

FINAL OUTPUT: Case Analyis DEADLINE: June 17, 2020

Topics Intended Learning Outcome Study Timeline

Decentralization and Authority Illustrate the role of June 8, 2020
responsibility accounting in
an organization and evaluate
the different investment
centers.
Transfer Pricing and Bases of Transfer Pricing Depict the process of setting June 9, 2020
transfer prices and discuss
comprehensively the
advantages and
disadvantages of alternative
pricing methods.
Prepare accurately the
journal entries an balance
sheet on the date of
formation.

Balanced Scorecard Identify and improve various June 10, 2020

internal functions and their
resulting outcome.
Differential Analysis/ Relevant Costing Prepare a correct analysis June 11-12, 2020
 Basic Concepts of relevant costs to showing short-term
decision making. managerial decision making.
 Short-term managerial decision –
Making (Make or buy, Sell as is or
process further, Accept or reject a
special order, Use of a scarce resource,
Continue or shut down operation , Add,
 drop (eliminate), or continue (retain)
Capital Budgeting
 Capital Investment Decision (Basic
concepts, definition, and objectives;
 Factors affecting capital budgeting
decision;
 Net investment, net returns/ income;
 Capital financing;
 Capital budgeting techniques;
 Method that consider the time value of
money;
 Method that do not consider time
value of money).
Quantitative Methods for Planning a Control
 Probabilities; Regression and
Correlation Analysis (High-Low Method,
Method of Least Squares) Linear
Programming;
 PERT and CPM
Areas & Basic Considerations in Management
Advisory Services (MAS); MAS Practice
Standards and Ethical Considerations;
Stages of Management Consultancy
Engagements and other practices
C. ASSESSMENT TOOLS
 Scores in Activity Worksheets based on the no. of items
 Final Output – Rubric for Final Output
o Presentation 40 points
o Content 50 points
o Effort 10 points
Identify the factors affecting June 14-15, 2020
capital investment/budgeting
decisions and compute for
the net investments and net
returns.
Objectively evaluate the
acceptability of an
investment project using
non-discounted methods.
Objectively evaluate the
acceptability of an
investment project using
discounted methods.
June 16-17, 2020
Accurately compute the
regression and correlation
analysis based from the
accounting data that are
available.
Explain and understand the June 18-19, 2020
scope and role of
accountants as consultants in
the changing arena and to
use the specific standard or
sources that will suit a
particular problem or
scenario.
Prepare the students on how June 20, 2020
they are going to deal dear
client; To be able to explain
and understand on how to
document the findings.