Ref. No.

: BSAB-MA

Status :0

Revision Status: Rev 02

Date Issued: February 2024

Prepared by: Reviewed: Approved:

Jackie Lou S. Badilla Lhengen C. Josol Jhun Victor R. Quebral, DM

Faculty Program Head OIC-College Administrator

Philosophy

Revolutionizing learning environment in making quality education accessible to all

Core Values

Beacon of Excellence

Commitment to Inclusivity

College Vision: Balingoan College is a leading Higher Education Institution delivering quality of life in Misamis Oriental

College Mission: Balingoan College as a higher education institution promotes accountability, responsibility, social, environmental, cultural, and ethical
values through lifelong learning.
Intended Learning/Program Outcomes:

Graduates of the program will:

a. Higher levels of comprehension (textual, visual, etc.) in the context of Agribusiness.

b. Proficient and effective communication (writing, speaking, and use of new techniques) specific to Agribusiness.

c. Understanding of basic concepts across the domains of knowledge, with a focus on Agribusiness principles and practices.

d. Critical, analytical, and creative thinking applied to Agribusiness challenges and opportunities.

e. Application of different analytical modes (quantitative and qualitative, artistic and scientific, textual and visual, experimental, observation, etc.) in tackling
Agribusiness problems methodically.

f. Appreciation of the human condition within the context of Agribusiness, considering its impact on farmers, workers, and consumers.

g. Capacity to personally interpret the human experience in Agribusiness settings, understanding the motivations, needs, and challenges of stakeholders.

h. Ability to view the contemporary world from both Philippine and global perspectives, with a specific focus on Agribusiness trends, policies, and practices.

i. Self-assuredness in knowing and being Filipino, and its relevance to the Agribusiness sector in the Philippines.

j. Capacity to reflect critically on shared concerns in Agribusiness and think of innovative, creative solutions guided by ethical standards.

k. Ability to reflect on moral norms/imperatives as they affect individuals and society in the context of Agribusiness.

l. Ability to appreciate and contribute personally and meaningfully to the country's development through Agribusiness initiatives.

m. Understanding and respect for human rights, with a specific emphasis on labor rights and fair practices in the Agribusiness sector.

n. Ability to contribute personally and meaningfully to the country's development through sustainable Agribusiness practices.

o. Working effectively in a group within Agribusiness settings, collaborating with diverse stakeholders to achieve common goals.

p. Application of computing and information technology to assist and facilitate Agribusiness research, data analysis, and decision-making processes.
 q. Ability to negotiate the world of technology responsibly in the Agribusiness context, considering data privacy, cybersecurity, and digital literacy.

r. Problem-solving skills, including the ability to address real-world Agribusiness problems, such as supply chain management, market fluctuations, and
sustainability challenges.

s. Basic work-related skills and knowledge relevant to Agribusiness, including financial management, marketing strategies, risk assessment, and regulatory
compliance.

Course Details

Relationship of Course Learning Outcomes to Program Outcomes

Course Intended Learning
*Course Map: (1) L – learned in the course; P – practiced in the course; O – opportunity to learn or practice in the course, not yet learned or
Outcomes practiced (2) I – introduced; P – practiced; D – demonstrate skills without supervision;

PO PO PO PO PO PO PO PO PO PO PO PO PO PO PO PO PO PO PO
At the end of the course,
I P I D O I P D
students should be able to:
D
L O I P

1. Articulate the Balingoan College ✔ ✔ ✔

Vision and Mission Statement
✔ ✔ ✔ ✔ ✔
2. Understand the cost concepts

3. Sufficiently attain knowledge in ✔ ✔ ✔ ✔ ✔ ✔

using accounting and financial
information for management
planning and control
TEACHING-LEARNING PLAN

LEARNING PERFORMAN TOPICS TEACHING- RESOURCES ASSESSMENT TIME GRADING

OUTCOME CE LEARNING ALLOTMEN CRITERIA
S INDICATORS ACTIVITIES T
CILO 1 Articulate the Student’s Oral Rubrics for
Balingoan Manual Recitation Oral
College Vision College Vision, Recitation
Discussion Score
and Mission Mission, 3 Hrs
Think-Pair-Share Percentage
Statement Institution
Equivalent
for Quiz
PRELIM
CILO 2 Understand the I. Introduction • Pre-reading Book Quiz 18 Hrs Score
cost concepts • Discussion Internet Percentage
II. Nature and Equivalent
Scope of the for Quiz
Course

1. Overview of
the Course

2. Objectives
and Policies

III. Cost
Determination
and Flow
1.
Merchandising
and
Manufacturing
Compared

2. Cost
Elements for
Production
Costing

3. Flow of
Costs

4. Sources of
Cost
Information

5. Problems in
Accounting for
Factory
Overhead

A.
Predetermined
overhead rates

6.
Departmentati
on of Costs

A.
Determination
of
departmental
overhead rates

IV. Job Order

and Product
Costs
Determination

1. Job Order
Costing and
Process
Costing

2. Use of
Predetermine
Rates

3. Treatment
of
Underapplied
Overhead

4. Determining
Equivalent
Production for
Different
Elements of
Costs

5. Four-Step
procedure for
Determining
Units of
Equivalent
Production

MIDTERM
CILO 3 Sufficiently V. Cost Pre-reading Book Quiz 21 Hrs Score
attain Volume Profit Internet Percentage
knowledge in Analysis Discussion Equivalent
using 1. Profit for Quiz
accounting and Planning
financial Approach
information for 2. Behavior of
management Cost in
planning and Relation to
contro Volume
3. Break-even
Profit: Its
Calculation
and Meaning
4. The Effects
of Changes in
the Underlying
Factors of
Profit
5.
Management
Uses of Cost-
Volume -Profit
Analysis
VI. The Use of
Budgets in
Planning
1. Sales
Forecast
2. Production,
Purchasing,
materials,
labor, and
overhead
costs
Budgets and
Supporting
Schedules
3. Budgeted
Cash Flow
Statements
4. Proforma
Financial
Statements
VII. Standard
Cost: Materials
and Labor
1. The Need
for and the
development
standards
2. The
Analysis of
Variance of
Actual Form
Standard
Costs
3. The
Accounting
Treatment of
Standards
Costs Revising
Standards
VIII. Flexible
Budgeting and
Overhead
Variance
Analysis
1. Cost Control
and Volume
Changes
2. Flexible
Budgeting
Formula
3. Cost Control
Through
Flexible
Budgeting
 4. The
Concept of
Capacity
5. Distribution
Between
Standard
Overhead
Rate and
Flexible
Budgeting
6. Analysis of
Three
Overhead
Variances-
Spending,
Efficiency, and
Capacity
FINAL
CILO 4 Sufficiently IX. Return on Pre-reading Book Quiz 18 Hrs Score
attain Capital Used Internet Percentage
knowledge in 1. Investors Discussion Equivalent
using Ratio for Quiz
accounting and 2. The Ratio of
financial Earnings to
information for Capital Used
management 3. The Role of
planning and Asset
contro Turnover
4. The
Appraisal of
Segment
Rates of
Return
X. Capital
Expenditure
Decisions
1. Payback
Period
2. Accounting
Method
3. Discounting
Method
A. Net Present
Value
B. Internal
Rate of
Return
XI. Decisions
Involving
Alternative
Choices
1. Differential
Costs
2. Relevant
Costs and
Decisions to
Drop a
Product Line
3. Relevant
Costs and
Decision to
Accept a
Special Order
4. Relevant
Costs and the
Decision to
Process Joint
Products
XII. Pricing
Policies
1. Objectives
of pricing
policies
2. Marginal
Analysis and
Pricing
3. Full-Cost
Pricing
 4. Contribution
Approach to
Pricing

Suggested Readings, References:

•Cabrera, ME.B., Management Accounting-Concepts and Applications, 2000

•Meighs, Accounting: The Basic for Business Decision. Part 1 & II, 2000
•Lerger, S. and Schneider, Managerial Accounting, 2000
•Accounting Software

Course Requirements

• Attendance and participation in class discussions and activities

• Group Reports

• Completion of assignments and quizzes

• Prelim, Midterm and Final Exams

Level of Assessment:
The students will be graded according to the following grading system:

1.Course Evaluation: Passing grade is 75%; absences more than 20% of the total number of meetings are considered a failure

Criteri Criteri
Criteri Criteri
a a
Prelim/Midterm/ a Final Term a
(Non- (Non-
(Major) (Major)
Major) Major)
Class Activities Class Activities
20% 20% 15% 15%
Participation Participation
Practical Practical
40% 35% 25% 25%
Test/Quiz/Assignment Test/Quiz/Assignment
Major Examination 35% 40% Major Examination 25% 20%
 Behavior 5% 5% Final Output 30% 35%
Behavior 5% 5%
TOTAL 100% 100% Total 100% 100%

2.Computation of the Percentage Computation for the Final Grade:

Term Prelim Midterm Final

Percentage 25% 30% 45%
(MajorCourses)
Percentage 25% 25% 50%
(MajorCourses)

3.Grading Scale:

Failure
due to Dr Authori
≤ Inco
≥9 94- 92- 88- 85- 82- 79- 76- 7 65- Excessi op zed
6 mpl
7 96 93 90 87 84 81 78 5 74 ve pe Withdr
4 ete
Absenc d awal
es
1.2 1.7 2.2 2.7 3. 5.
1.0 1.5 2.0 2.5 4.0 AF INC DR AW
5 5 5 5 0 0
*Passing rate: Major Courses – 2.25 and GEC – 3.0

4.Last day of dropping is ___________. A student may officially drop the course on or before the deadline for dropping. Only after a dropping
slip is accomplished in the Registrar’s Office and the instructor’s copy is submitted can be considered to have the course officially dropped.

Class Policies:

A.Should the students fail to submit the requirements:

1.They will be given a score of zero (0) with a corresponding grade of zero percent (0%) in a requirement which is not submitted under the
following conditions:

i.They are given a chance to make-up for the said requirement;

ii.They are given enough time to work on the make-up requirement.

2.They will be given a score of zero (0) with a corresponding grade of zero percent (0) in a quiz which is given during their absence, under the
following conditions:

i.The absence is unexcused;

ii.They are offered a make-up quiz and still fail to shop-up during the given time;

iii.They are given enough time to prepare for the make-up quiz.

3.In case the students submitted a requirement given by the instructor/instructress to make-up for their lost grade, a certain percent will be
deducted on their actual grade. The deduction will be determined by the subject teacher.

B.Students who arrive beyond the allowable time for tardiness will be allowed to enter the class but are marked absent. Attendance policies
found in the Balingoan College Student Handbook applies.

C.Students not wearing the prescribed uniform/proper dress decorum will be considered absent.

D.Eating and drinking are not allowed inside the classroom.

E.Students under the influence of any liquor will not be permitted to enter the classroom and shall be advised to leave the campus premises
immediately to void unnecessary incidents

F.Cheating, tardiness, absences, and other violations will be dealt in accordance to the provisions stipulated in the Balingoan College Student
Handbook.

G.Gadgets are not allowed during class hours unless needed in class discussion with ample permission from the teacher.

*All policies (attendance, tardiness, decorum, grievances, etc) will be subject to the provisions of the latest version of the Balingoan
College Student Handbook)