Acg016 - Financial Management - Module With Timeline

SUBJECT DESCRIPTION:
SUBJECT CODE:
Topic Week
SPCBA Vision & Mission (inclusion of Core Values) 1
Department Vision and Mission 1
Course Syllabus / Grading System / Netiquette 1
A. COST CONCEPT AND CLASSIFICATION
A1. Direct Cost and Indirect Costs 1
A2. Fixed and Variable Costs
A3. Product and Period Costs
A4. Other types of Costs 3
B. VARIABLE COSTING
B1. Variable Costing
4
B2. Absorption Costing
B3. Comparison of Absorption and Variable Costing 5
PRELIM EXAMINATION 6
C. Cost Volume Profit Analysis
C1. Cost Volume Profit Analysis Concept 1
C2. Contribution Margin Ratio and Variable Expense

Ratio And Break Even point in Units and Pesos
C3. Break Even in Multiple products firm
C4. Margin of Safety
3
C5. Degree of Operating Leverage
D. Operating Budget
D1. Budget Concept and Purposes
4
4
D2. Sales Budget
D3. Cost of Sales Budget
D4. Operating Expense Budget 5
D5. Budgeted Income Statement
MIDTERM EXAMINATION 6
D6. Preparation of Balances per Account in Balance Sheet

(T Account)
1
D7. Cash Budget
D8. Preparation of Statement of Changes in equity and

2
Statement of Cash Flow
E. Responsibility Accounting
E1. Responsibility Accounting 3
E2. Cost and Revenue Center 4

E2. Cost and Revenue Center 4
E3. Investment Center, Profit Center and Transfer Pricing 5
FINAL EXAMINATION 6
FINANCIAL MANAGEMENT
ACG0016
Teaching and Learning Activities

Upload google slides presentation in the google classroom regarding the
SPCBA Vision and Mission as well as other significant information.
Clarifications on this matter will be entertained via online plaforms: Google
Meet for Real Time Video Conference and Google Classroom for
Synchronous and Asyncrhonous interaction.
Upload google slides presentation in the google classroom regarding the

Department Vision and Mission as well as other significant
information.Clarifications on this matter will be entertained via online
plaforms: Google Meet for Real Time Video Conference and Google
Classroom for Synchronous and Asyncrhonous interaction.
Upload google docs /pdf file for course syllabus and student guidebook (pdf
format) in the google classroom.Clarifications on this matter will be
entertained via online plaforms: Google Meet for Real Time Video Conference
and Google Classroom for Synchronous and Asyncrhonous interaction.
Upload google slides presentation in the google classroom to provide vital

information regarding Direct cost and Indirect cost.
Share Examples of Direct Costs and Indirect Costs. Differentiate the two costs
according to Traceability. Clarifications on this will be entertained via online
information regarding
Share Examples Fixed
of Fixed andand Variable
Variable Costs.
Costs. Differentiate the two costs
according to behavior. Clarifications on this will be entertained via online
Classroom for Synchronous
Upload google and Asyncrhonous
slides presentation in the google interaction.
classroom to provide vital
information regarding Product and Period Costs.
Share Examples of Product and Period Costs. Differentiate the two costs
according to cost treatment. Clarifications on this will be entertained via online
information regarding Other Type of Costs
Share Examples of Other types of Costs. Clarifications on this will be

information regarding Variable and Absoprtion Costing.
Give examples of Income Statement using Variable Costing and Absorption
Costing. Clarifications on this will be entertained via online plaforms: Google
Meet for Real Time Video Conference and Google Classroom for
Synchronous and Asyncrhonous interaction.

information regarding Disadvantages and Advantages of Absorption and
Variable Costing.
Give examples of Reconciliation of difference in net income between Variable
and Absoprtion Costing. Clarifications on this will be entertained via online
The preliminary examination will cover topics from week 1 to week 5.

information regarding Concept of CVP Analysis.
Give Examples and Explain the Concept of CVP Analysis. Clarifications on

this will be entertained via online plaforms: Google Meet for Real Time Video
Conference and Google Classroom for Synchronous and Asyncrhonous
interaction.
information regarding Contribution Margin Ratio ,Variable Expense Ratio,
Break Even point in Units and Pesos, Break Even in Multiple products firm
and CVP Analysis for revenue and cost planning.
Give Example Problems with formula to Compute Contribution Margin

Ratio ,Variable Expense Ratio ,Break Even point in Units and Pesos.
Clarifications on this will be entertained via online plaforms: Google Meet for
Real Time Video Conference and Google Classroom for Synchronous and
Asyncrhonous interaction.
information regarding Margin of Safety and Operating Leverage.
Give Example Problems with formula to Compute Margin of Safety and
Degree of Operating Leverage. Clarifications on this will be entertained via
online plaforms: Google Meet for Real Time Video Conference and Google

information regarding Master Budget.
Give Example Presentation and Computation of Sales budget. Clarifications
on this will be entertained via online plaforms: Google Meet for Real Time
Video Conference and Google Classroom for Synchronous and Asyncrhonous
interaction.
information regarding Cost of Sales Budget, Opex budget and Budgeted
Income Statement.
Give Example Presentation and Computation of Cost of Sales budget.
Give Example Presentation and Computation of Operating Expense budget.
Give Example Presentation and Computation of Budgeted Income Statement.
The Midterm examination will cover topics from week 1 to week 5.

information regarding Cash Budget and Preparation of Balances per Account
in Balance sheet.
Give Example Presentation and Computation of Cash budget and Preparation

of Balances per account in Balance sheet. Clarifications on this will be

information regarding Statement of Changes in equity and Statement of
Cashflow.
Give Example Presentation and Computation of Statement of Changes in
equity and Statement of Cashflow. Clarifications on this will be entertained via

information regarding Responsibility Accounting
Give Example Presentation and Computation of Responsibility Accounting.

information regarding Cost and Revenue Center.
Give Example Presentation and Computation of Cost and Revenue Center.
information regarding Investment Center, Profit Center and Transfer Pricing.
Give Example Presentation and Computation of Investment Center, Profit
Center and Transfer Pricing. Clarifications on this will be entertained via
The Final examination will cover topics from week 1 to week 5.

Resources
SPCBA Website
Department File
Course Syllabi Reference Part 1 - CMO#3 - 2007
Course Syllabi Reference Part 2 - CPALE Syllabi

Student Guidebook (Note: link will be provided once
officially published)
Cabrera, M.E. & Cabrera, G.A. (2017). Management

Accounting (2017 Edition). GIC Enterprises & Co.,
Inc.

Inc.

Inc.

Inc.
Inc.

Inc.
Various Review and Book Materials

Inc.

Inc.

Inc.

Inc.
Inc.

Inc.

Inc.

Inc.

Inc.

Inc.
Inc.

Inc.

Assessment Activities
For better appreciation of this matter, survey or

evaluation form will be given to the students via
google form.

google form.

google form.
Scheduled Multiple Choice quiz using Google Form -

Synchronous Quiz (20 items within 40 minutes )
Topic covers about Direct and Indirect Costs.

Topic covers about Fixed and Variable and Product
and Period Costs.

Topic covers about Other Types of Costs.
Topic covers about Absorption and Variable Costing.
Scheduled situational based quiz using Google Form -

Synchronous Quiz (3 problems within 40 minutes )
Topic covers Reconciliation of Net income between
Absorption and Variable Costing.
Compose of 40 Multiple Choice Questions, 60% for

Theories and 40% for Problems.

Topic covers about CVP Analysis.

Topic covers about Contribution Margin Ratio ,
Variable Expense Ratio , Break Even point in Units
and Pesos, Break Even in Multiple products firm
,CVP Analysis for revenue and cost planning

Topic covers about Margin of Safety and Degree of
Operating Leverage.

Topic covers about Operating Budget Concept and
Purposes.
Topic covers about Operating Budget Concept and
Purposes.

Topic covers about Budgeted Income Statement.


Topic covers about Balances per Account in Balance
Sheet and Cash Budget.

Synchronous Quiz (1 problem within 60 minutes )
Topic covers about whole Budgeting Process.

Topic covers about Responsibility Accounting

Topic covers about Cost and Revenue Center
Topic covers about Cost and Revenue Center

Topic covers about Investment Center, Profit Center
and Transfer Pricing.

SUBJECT DESCRIPTION:
SUBJECT CODE:
Topic Week
SPCBA Vision & Mission

1
(inclusion of Core Values)
Department Vision and Mission 1

Course Syllabus / Grading
1
System / Netiquette
Teaching and Learning Activities Resources
Assessment Activities

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SUBJECT DESCRIPTION:

SPCBA Vision & Mission (inclusion of Core Values) 1

Department Vision and Mission 1

Course Syllabus / Grading System / Netiquette 1

A. COST CONCEPT AND CLASSIFICATION

A1. Direct Cost and Indirect Costs 1

A2. Fixed and Variable Costs

A3. Product and Period Costs

A4. Other types of Costs 3

B3. Comparison of Absorption and Variable Costing 5

C1. Cost Volume Profit Analysis Concept 1

C2. Contribution Margin Ratio and Variable Expense

C3. Break Even in Multiple products firm

C4. Margin of Safety

D3. Cost of Sales Budget

D4. Operating Expense Budget 5

D5. Budgeted Income Statement

D6. Preparation of Balances per Account in Balance Sheet

D8. Preparation of Statement of Changes in equity and

E1. Responsibility Accounting 3

E2. Cost and Revenue Center 4

E3. Investment Center, Profit Center and Transfer Pricing 5

Teaching and Learning Activities

Upload google slides presentation in the google classroom regarding the

Upload google slides presentation in the google classroom to provide vital

Share Examples of Other types of Costs. Clarifications on this will be

Upload google slides presentation in the google classroom to provide vital

The preliminary examination will cover topics from week 1 to week 5.

Upload google slides presentation in the google classroom to provide vital

Give Examples and Explain the Concept of CVP Analysis. Clarifications on

Give Example Problems with formula to Compute Contribution Margin

Upload google slides presentation in the google classroom to provide vital

The Midterm examination will cover topics from week 1 to week 5.

Upload google slides presentation in the google classroom to provide vital

Give Example Presentation and Computation of Cash budget and Preparation

Upload google slides presentation in the google classroom to provide vital

Upload google slides presentation in the google classroom to provide vital

Give Example Presentation and Computation of Responsibility Accounting.

The Final examination will cover topics from week 1 to week 5.

Course Syllabi Reference Part 1 - CMO#3 - 2007

Course Syllabi Reference Part 2 - CPALE Syllabi

Cabrera, M.E. & Cabrera, G.A. (2017). Management

Cabrera, M.E. & Cabrera, G.A. (2017). Management

Cabrera, M.E. & Cabrera, G.A. (2017). Management

Cabrera, M.E. & Cabrera, G.A. (2017). Management

Cabrera, M.E. & Cabrera, G.A. (2017). Management

Various Review and Book Materials

Cabrera, M.E. & Cabrera, G.A. (2017). Management

Cabrera, M.E. & Cabrera, G.A. (2017). Management

Cabrera, M.E. & Cabrera, G.A. (2017). Management

Cabrera, M.E. & Cabrera, G.A. (2017). Management

Cabrera, M.E. & Cabrera, G.A. (2017). Management

Various Review and Book Materials

Cabrera, M.E. & Cabrera, G.A. (2017). Management

Cabrera, M.E. & Cabrera, G.A. (2017). Management

Cabrera, M.E. & Cabrera, G.A. (2017). Management

Cabrera, M.E. & Cabrera, G.A. (2017). Management

Cabrera, M.E. & Cabrera, G.A. (2017). Management

Various Review and Book Materials

For better appreciation of this matter, survey or

For better appreciation of this matter, survey or

For better appreciation of this matter, survey or