RIZAL TECHNOLOGICAL UNIVERSITY

Advanced Managerial Accounting

Course Plan 2nd Semester, SY 2014-15
This course focuses on the appropriate techniques and concepts on how the
information generated by the accounting system is used for management
planning, control and decision-making.
Nov. 19, Session 1: Introduction and Overview
Nov. 26, Session 2: Ch. 1 - Management Accounting: Information that Creates
Value
Dec. 3, Session 3: Ch. 2 - Cost Management Concepts and Cost Behavior
Dec. 10, Session 4: Ch. 3 Traditional Cost Management Systems
Dec. 17, Session 5: Ch. 4 Activity-Based Cost Systems
Traditional Manufacturing Costing Systems, Limitations of Cooper Pens Traditional
Cost systems, Activity-Based Cost systems
Jan. 7, Session 6: Ch. 4 Activity-Based Cost Systems
Measuring the Cost of Resource Capacity, Marketing, Selling, and Distribution
Expanses: Tracing Costs to Customers (up to end of chapter)
Jan. 14, Session 7: Ch. 5 Management Accounting System for Activity and
Process Decisions
Jan. 21, Session 8: Ch. 6 Cost Information for Pricing and Product Planning
Jan. 28, Session 9: Ch. 7 Management Accounting and Control Systems:
Assessing Performance over the Value Chain
Feb. 4, Session 10: Ch. 8 Motivating Behavior in Management Accounting
and Control Systems
Feb. 11, Session 11: Mid-Term Exam
Feb. 18, Session 12: Ch. 9 The Balanced Scorecard
Feb. 25, Session 13: Ch. 10 Using Budgets to Achieve Organizational
Objectives
The Budgeting Process, Master Budget Outputs, The Budgeting Process Illustrated, In
Practice: Production Scheduling at Ford, What-If Analysis

Mar. 4, Session 14: Ch. 10 Using Budgets to Achieve Organizational

Objectives
Comparing Actual and Planned Results, Quantity and Price Variances for Material and
Labor (up to page 450)
Mar. 11, Session 15: Ch. 11 - Capital Budgeting
Long-term (Capital) Assets, Investment and Return, Time value of Money, Computing
the Annuity Required to Repay a Loan
Mar. 18, Session 16: Ch. 11 - Capital Budgeting
Capital Budgeting, Net Product Evaluation: An Example, Uncertainty in Cash Flows,
What-If and Sensitivity Analysis, Strategic Considerations, Post-implementation
Audits and Capital Budgeting, Budgeting Other Spending Proposals
Mar. 25, Session 17: Ch. 12 Financial Control
Requirements:
1.
Individual or group topic report and oral presentation (40%)
During topic discussion, cite relevant actual local example and
pertinent selected practices.
The assigned reporting group or
individual prepares a detailed report to be submitted before the start of
the presentation. Thirty (30) minutes will be allowed for topic
presentation and another 30 minutes for case/ problem solution, open
forum and summary.
2.

Active participation in class discussion/Quizzes/Assignments/Research

project (30%)
IX

3.

Mid-term and final examinations. (30%)

Reference:
Atkinson, Anthony A., Kaplan, Robert S., Young, S. Mark Management
Accounting, 4th edition. 2004 (www.prenhall.com/phlip)
Prepared by:

CECILIA F. JOSE
Professorial Lecturer

Email address: cfjose277@yahoo.com

Cell phone no.: +639209759528