PAMANTASAN NG LUNGSOD NG MAYNILA

(University of the City of Manila)

PLM BUSINESS SCHOOL
Department of Accountancy, Law and Taxation

DEGREE PROGRAM BACHELOR OF SCIENCE IN ACCOUNTANCY

PRE-REQUISITE/ CO-
COURSE CODE COURSE TITLE UNITS COURSE TYPE PRE-REQUISITE TO
REQUISITE
STRATEGIC BUSINESS ANALYSIS ACN2104
ACN3121 (Management Accounting, I) 3 Lecture

It acquaints the 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;
evaluating the impact of changes in business structure, functions, and appropriateness of management accounting concepts, and techniques for planning
COURSE DESCRIPTION
and control such as; Identify and differentiate the different types of costs (e.g. opportunity cost, sunk cost) and their characteristics and
behavior; utilize cost behavior segregation and cost behavior prediction techniques to determine their usefulness in cost planning and
financial and management reporting. cost-volume-profit relationships, Variable costing, and business planning and budgetary systems.

UNIVERSITY VISION

The Pamantasan ng Lungsod ng Maynila shall be the premier people’s university pursuing public interest an national development.

UNIVERSITY MISSION

The Pamantasan ng Lungsod ng Maynila shall form critical-minded and service-oriented leaders and innovators in various disciplines through accessible and relevant quality
education, transformative institutional research and extension services, and key linkages.

CORE VALUES

The Pamantasan ng Lungsod ng Maynila shall be guided by the values of academic excellence, integrity and social responsibility, and by the principles of Karunungan, Kaunalaran and Kadakilaan.
GOALS AND KEY RESULT AREAS

“RAISE PLM”
Provide Relevant Quality Tertiary Education
Generate Augmented Resources
Sustain Institutionalized Research and Extension
Deliver Service to the Public
Advance Employee, Faculty and Student Welfare
Promote Public Interest
Establish Linkages and Partnerships
Optimize Management of Resources

PROGRAM EDUCATIONAL OBJECTIVES

Graduates of BS Accountancy Program are expected to:

1. Be highly competent in financial accounting, cost accounting, management accounting, government and non-profit accounting, auditing theories and
applications, management services, tax accounting and forensic accounting as manifested in their involvement in their professional knowledge, skills, values,
ethics and attitudes that enable them to continue to learn and adapt to change throughout their professional lives.
2. Demonstrate analytical thinking and problemsolving skills.
3. Be successful in pursuing employment in commerce and industry; public practice; government and education sectors.

2 | PLM BS / Accountancy/ Strategic Business Analysis (Management Accounting I)

PROGRAM OUTCOMES

A graduate of the Bachelor of Science in Accountancy (BSA) program must attain:

a. Demonstrate working knowledge in the areas of financial accounting and reporting, cost accounting and management, management accounting, auditing, accounting
information systems and accounting research as well as Business Laws and Taxations.
b. Demonstrate self-confidence in performing functions as a professional accountant.
c. Employ technology as a business tool in capturing financial and non-financial information, preparing reports and making decisions.
d. Apply acquired knowledge and skills to pass professional licensure/certification examinations.
e. Appraise ethical problems/issues in practical business and accounting situations and recommend appropriate course of action that adheres to the professional code of
ethics.

Module No. Of Learning Objectives Topics for Discussion Methodology Assessment/ Supplementary
Hours Evaluation Resources
The learners shall be able to:
 Understand the 1. PLM Mission,
PLM Vision, Vision and
Power point
Week no. Mission and Objective
2. Course Syllabus presentation
Copy of the 1 Objectives
Syllabus  Familiarize on the 3. Classroom
management and Interactive
class policies,
Discussion
requirements and policies
grading system
4. Define management I. Management Accounting –
accounting and describe its related services (overview):
role in the management 1. Recitation  Prescribed
Week no. process.  Role, historical 2. Seat work Textbook
Management 2-3 5. Explain four fundamental perspective, and 3. Quizzes
Power point
Accounting – The management processes that direction of management  Other reference
presentation
Overview help organizations attain accounting Books
their goals. • Objectives, scope, Discussion
6. List and describe five relationship with  MS Form

3 | PLM BS / Accountancy/ Strategic Business Analysis (Management Accounting I)

 Module No. Of Learning Objectives Topics for Discussion Methodology Assessment/ Supplementary
Hours Evaluation Resources
The learners shall be able to:
objectives of managerial financial accounting and Mental
accounting activity. cost accounting; role and Calisthenics  Zoom/MS Team
7. Explain the major activities of management
differences between accountant; controller as  MS Excel
managerial and financial top management
accounting. accountant; organization
8. Explain where structure and
management accountants management accountant;
are located in a global the changing role and
organization, in terms of expanding role of
formal structure, management accountant.
deployment in cross- • Management Accounting
functional teams, and Information System –
physical location. management functions
9. Describe the roles of an and accounting;
organization’s chief information needs of
financial officer (CFO) or managers and other users
controller/comptroller, for planning and control
treasurer, and internal (value chain and
auditor. enhancing the value of
10. Briefly describe some of management accounting
the major contemporary system); international
themes in managerial aspects of management
accounting. accounting
11. Understand and explain • Management Accounting
the concepts of strategic and Ethical Conduct –
cost management and the Ethical behavior, and
value chain. code of conduct of
12. Understand the ethical management accountants:
responsibilities of a Code of conduct on the
managerial accountant. international level.
• Current focus of
Management Accounting
– Impact on organization
structure; focus on the
customer; cross-
functional teams;

4 | PLM BS / Accountancy/ Strategic Business Analysis (Management Accounting I)

 Module No. Of Learning Objectives Topics for Discussion Methodology Assessment/ Supplementary
Hours Evaluation Resources
The learners shall be able to:
computer integrated
manufacturing; product
life cycles and diversity;
time-based competition;
global competition;
information and
communication
technology management;
just-in-time inventory;
total quality management;
continuous improvement
and benchmarking; cost
management system;
computer-aided design
and manufacturing
automation; e-commerce.
• Certification available to
Management Accounting – The
institute of Management
accountants and CMA
certification

5 | PLM BS / Accountancy/ Strategic Business Analysis (Management Accounting I)

  To know the nature and
Week classification of costs Nature and classification of costs
nos. (such as cost that uses in • Basics of cost behavior,  Prescribed
4–7 Decision making process) cost classification on decision Textbook
 Apply the concept of making process.
1. Recitation
variable costing and  Other reference
Sample problem 2. Seat work
Management absorption costing in:  Variable costing and Books
3. Quizzes
Accounting Product costs and absorption costing:
Discussion
concepts and period costs. • Underlying concepts,  MS Form
Techniques for  Inventory costing. advantages, and disadvantages of
Mental
planning and variable costing  Zoom/MS Team
 Treatment of overhead Calisthenics
Control - Direct • Comparison between
Costing costs. variable and absorption costing MS Excel
 Reconciliation of • Preparation of financial
income under statements under variable and
absorption and variable absorption costing including
costing reconciliation of net income.

Week 8 MIDTERM EXAMINATIONS

 To know the basic Cost-volume-profit relationships

concepts, significance, • Basic concepts,
uses, assumptions and significance, uses,
Management limitations of CVP assumptions and  Prescribed
analysis limitations of CVP Textbook
Accounting
• To determine CVP analysis Sample problem
concepts and • 1. Recitation
analysis with changes in CVP analysis with  Other reference
Techniques for Week 9- cost structure; CVP changes in cost structure; 2. Seat work
Discussion Books
planning and 13 analysis for a multi- CVP analysis for a 3. Quizzes
Control – CVP product firm multi-product firm Mental  MS Form
Analysis, • To define the concept of • Concept of margin Calisthenics
margin safety, operating safety, operating
Performance  Zoom/MS Team
leverage and profit leverage and profit
Measures
planning planning
To set up the goal  MS Excel
congruence and
motivation

6 | PLM BS / Accountancy/ Strategic Business Analysis (Management Accounting I)

  To know the basic
concepts, significance,
uses, assumptions and
limitations of CVP
analysis
• To determine CVP
analysis with changes in
cost structure; CVP
analysis for a multi-
product firm
• To define the concept of
margin safety, operating
leverage and profit
planning
• To advanced analysis and  Prescribed
appraisal of performance: Textbook
financial and non-financial Sample problem
performance measures. 1. Recitation
 Other reference
• To know the Performance Discussion
2. Seat work
Books
measurement in 3. Quizzes
multinational companies;
Mental  MS Form
distinguishing
performance of managers Calisthenics
from performance of  Zoom/MS Team
organization units;
executive performance  MS Excel
measures and
compensation;
environmental and ethical
responsibilities.
• To know the nature of the
balanced scorecard;
perspective of the balanced
scorecard; aligning the
balanced scorecard to
strategy; features of a good
balanced scorecard;
pitfalls when
implementing a balanced
scorecard.

7 | PLM BS / Accountancy/ Strategic Business Analysis (Management Accounting I)

  To define the budget
• To differentiate between
planning and control
• To know the functions of Functional and activity-based
budgeting budgeting
• To determine the purposes • Definition of budget
of the budget • Difference between
• To know the Advantages planning and control
and limitations of budgets • Functions of budgeting
• To know the Types of • The purposes of the
budgets budget  Prescribed
• To define Budgeting • Advantages and Textbook
Management terminologies limitations of budgets Sample problem
• To determine The • Types of budgets 1. Recitation  Other reference
Accounting
Week management process of • Budgeting terminologies 2. Seat work Books
concepts and Discussion
nos. 14- preparing the master defined 3. Quizzes
Techniques for
17 budget • The management  MS Form
planning and • To accomplished report process of preparing the Mental
Control – Calisthenics
within the budget period master budget  Zoom/MS Team
Budgeting • To know the Budget cycle • The budget period
of a manufacturing firm • Budget cycle of a  MS Excel
• To follow the Steps in manufacturing firm
developing a master • Steps in developing a
budget master budget
• To know the • Comprehensive budget
Comprehensive budget illustrated
illustrated • Flexible budgeting
• To define Flexible • Fixed and flexible budget
budgeting variance compared
 • To distinguish Fixed
and flexible budget
variance
Week 18
FINAL EXAMINATION WEEK

8 | PLM BS / Accountancy/ Strategic Business Analysis (Management Accounting I)

 COU1.RSE ASSESSMENT
Quizzes 30%
Recitation 15
Assignment 10
Attendance/Behavior 5
Midterm Examination 20
Final Examination 20
100%

Transmutation:
98 - 100 1.00 83 – 85 2.25
95 – 97 1.25 80 – 82 2.50
92 – 94 1.50 77 – 79 2.75
89 – 91 1.75 75 – 76 3.00
86 – 88 2.00 Below 75 5.00

TEXTBOOK/ REFERENCES
 TEXTBOOK:

 REFERENCE BOOK:

1. Managerial Accounting 13th edition – Carl S. Warren et al

2. Management Advisory Services – Franklin T. Agamata

Attested by: _______________________________

Librarian

CLASS POLICY 1. Don't share your password with anyone. Change your password if you think someone else might know it.
2. Always log out when you are finished using the system.
3. Students must contribute to the online discussions. ALL students should be logged in.
4. ALL assignments should be submitted by a specific due date. Late submission will not be accepted regardless of the
reason.
5. Derogatory and sarcastic comments and jokes that marginalize anyone are fundamentally unacceptable.

9 | PLM BS / Accountancy/ Strategic Business Analysis (Management Accounting I)

 6. Criticism must be constructive, well-meaning, and well-articulated.
7. All content and materials are copyrighted. Unauthorized use and sharing are strictly prohibited.
8. Always give proper credit when referencing or quoting another source. Avoid plagiarism.
9. Do not send confidential information via e-mail.
10. Sign your message with your name and return e-mail address
11. Make posts that are on topic and within the scope of the course material.
12. Avoid using the caps lock feature AS IT CAN BE INTERPRETTED AS YELLING.
13. Refer to PAO no. 16-ACA-s. 2020 (OMNIBUS GUIDELINES ON THE CONDUCT OF FLEXIBLE LEARNING AND
TEACHING IN PLM STARTING AY 2020-2021)

COURSE CODE/ TITLE EFFECTIVITY DATE REVISION DATE PREPARED BY REVIEWED BY APPROVED BY NUMBER OF PAGES
(Faculty) (Dept Chair) (Acting Dean)
ACN3121 2nd Semester February 5, 2023 Prof. Dennis Ariel F. Tan Prof. Josephine P. Yopo Dean Bernard R. Letrero 10
2020 – 2021 Ms. Cherry Ann C. Mandaquit

10 | PLM BS / Accountancy/ Strategic Business Analysis (Management Accounting I)