Colegio de San Juan de Letran
College of Business Administration and Accountancy
School Year 2005-2006
I. Course Title : Management Accounting
II. Course Number : Accounting 13A
III. Credit : 3 units
IV. Pre-requisite : Accounting 2
V. Course Description : This subject is designed to acquaint the students with cost concepts and their applications to management in general. It
focuses on cost concepts and techniques that are mainly applicable under a manufacturing set up. It covers the discussion of the
foundation of management accounting; its expanding role, organization structure; design of management accounting systems,
evaluating the impact of changes in business structure, functions, and appropriateness of different management accounting
techniques and other decision-making methods.
VI. Course Rationale : To contribute to the full appreciation of the course, a student should be exposed to the actual business situations and problems that
would require knowledge of cost concepts, procedures and techniques for the adoption of a more appropriate alternative.
VII. Course Objectives:
A. General Objective : At the end of the course, the students are expected to have achieved a significant understanding of management accounting and its
distinction from financial accounting with respect to their uses and relevance in decision-making.
B. Specific Objectives :
Cognitive : Establish sufficient knowledge in appreciating, understanding, analyzing and interpreting financial statements.
Have a thorough appreciation of the basic concepts and practice of management services.
Develop the ability to be analytical in the decision-making process.
Affective : Stress the importance of financial statements and accounting information in decision-making.
Psychomotor : Hone managerial skills and competence considering social responsibilities at all times.
Develop and exercise professional attitude by being honest, objective and technically competent as well as to be intellectually
independent in giving advises and recommendations in rendering management advisory services.
Specific Objectives Subject Matter Values Strategies/ Instructional Evaluation Time Expected Outcome
Integrated Teaching Materials Frame
Acquaint the students about Orientation Intimacy and Introducing Textbook 1st Acquainted with course
the policies, rules and acquaintances oneself Reference week policies and
regulations, class hip among books requirements.
requirements, grading students as
system, references and well as the
Review the preparation of 1. Review of preparation of Lecture- Textbook Exercises 2nd Reviewed the
financial statements. financial statements. Integrity/relia discussion Reference Quizzes week preparation of financial
1.1 Balance Sheet bility in Question and books Board work statements.
1.2 Income Statement reporting answer
1.3 Cash Flow Statement Quality Problem-solving
Describe the significance of 2.Review of financial Correctness in Lecture- Textbook Exercises 3rd & Described the
financial statements to statements/analysis the discussion Reference Quizzes 4th significance of financial
stakeholders with emphasis 2.1 Horizontal/trend analysis computation Question and books Board work week statements to
on management. 2.2 Vertical analysis Trust answer stakeholders with
2.3 Ratio analysis, liquidity, Integrity Problem-solving emphasis on
solvency, stability and Truth in management.
Discuss the steps in financial profitability preparing
statements analysis. reports for Discussed the steps in
planning and financial statements
Explain the basic objectives Quality
in analyzing financial Explained the basic
statements. objectives in analyzing
Analyze the components of Preparation and analysis of Commitment Lecture- Textbook Problem 5th-7th Analyze the components
financial statements . financial statements for small-and- to work discussion Reference Cases week of financial statements .
medium businesses in the Question and books
Discuss the basic concepts of 3.Managerial accounting and Awareness Lecture- Textbook Exercises 8th-9th Discussed the basic
managerial accounting. responsibility accounting Knowledge in discussion Reference Quizzes week concepts of managerial
3.1 Definition, scope and accounting Question and books Board work accounting.
nature of managerial accounting terminology answer
3.2 Distinction between Problem-solving
and financial accounting;
and cost accounting
Explain the 3.3 Responsibility Integrity Lecture- Textbook Exercises 10th-13th Explained the
features/approaches of accounting Awareness discussion Reference Quizzes week features/approaches of
responsibility accounting. 3.3.1 Concept Question and books Board work responsibility
3.3.2 Responsibility Initiative to answer accounting.
centers and their perform and Problem-solving
evaluation, cost accept one’s
center, profit responsibility
Compute the transfer price classification Truth in Computed the transfer
using the various preparing Lecture- price using the various
approaches. 3.3.4 Pricing policies reports for discussion approaches.
188.8.131.52Basic Concepts planning and Problem-
184.108.40.206 Full cost pricing control. Solving
220.127.116.11 Return or
18.104.22.168 Transfer pricing
22.214.171.124 Optimizing Sales
Explain the decision-making 5. Decision-making techniques, Efficiency Lecture Textbook Exercises 14th- Explained the decision-
techniques. decisions involving alternative and Discussion Reference Quizzes 17th making techniques.
choices effectiveness Problem books Boardwork week
Apply alternatives for the Relevant and differential in the Solving Applied alternatives for
benefit of the company. costing preparation of Case Analysis the benefit of the
Types of decisions management company.
State the general rule for 5.2.1Drop or continue reports.
distinguishing between product line Stated the general rule
relevant and irrelevant costs 5.2.2 Accept or reject Determination for distinguishing
in a decision-making. special order to solve between relevant and
5.2.3 Make or buy problems irrelevant costs in a
5.2.4 Sell or further involving decision-making.
5.2.5 Operate or making.
4.3 Capital expenditure Quality
4.3.2 Lease or purchase
4.3.3 Lease or operate
4.3.4 Asset replacement
Cite the importance of Decision-making techniques Orderliness Actual Financial Compilation 18th Cite the importance of
decision-making and how it and actual application. and application of Statements, of case week decision-making and
affects the businesses in the objectivity decision-making calculator, pen studies solved how it affects the
adopted community. businesses in the
VIII. Course Policies
A. Grade Computations:
CLASS STANDING * 30% CLASS STANDING* 30%
QUIZZES 30% QUIZZES 30%
MIDTERM EXAM 40% FINAL EXAM 40%
MIDTERM GRADE 100% PRE-FINAL GRADE 100%
MIDTERM 50% + PRE-FINAL GRADE 50% = 100%
* includes homework, recitation/boardwork and research project
B. Missed Quiz, Assignments, Seat-works,
E xcused A bsences (as provided by students’ m anual) : excused (not to be accounted for)
Unexcused : 0 grade
C. Absences : CHED ruling on no. of allowable absences shall be applied. Likewise, absences shall not be considered in the
computation of grades.
Mejorada, N., Accounting for Non-Accountants, 2004 edition
Carter, Usry, Cost Accounting, 2004 edition
Hansen, M., Management Accounting, 4th edition