1

School of Business and Economics

Department of Accountancy
Downtown Campus

SYLLABUS

COURSE DETAILS
Course No. : AC 1103 Professor:
Course Title : Management Science Office: Department of Accountancy
Credit Units : 3
Pre-requisites : Contact No: 253-1000 loc. 208
st
Term : 1 Semester, SY 2018-2019 Email Add:
Schedule :

Course Description

The course Management Science provides undergraduate Accounting, Management Accounting, Accounting Information System, and Internal Audit students a broad and
comprehensive overview of the rational approaches that are most useful to managerial decision making, and is designed in such a way that enables the students to understand
and analyze topics in a clear and concise manner. The course begins with an overview on Management Science, whereby its fundamental principles will be discussed, providing
students with theoretical knowledge and knowhow. As the course progresses, students will be exposed to some of the major quantitative techniques in Management Science
that can be used to help them successfully deal with business issues, taking into account its risks, uncertainties, and complexities, in order to become competent managers and
decision makers. The course will cover three major groups of topics; namely, (1) Conditions that influence managerial decision making; (2) Quantitative methods for managerial
decision making under conditions of risk and uncertainty; and (3) Project scheduling techniques.
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Under conditions that influence managerial decision making, the discussion will include: (1) Decision making under certainty, a situation where managers have perfect
information needed for decision making; (2) Decision making under risk, a situation where managers understand the problems of the business issue(s) at hand and are aware of
the alternatives available, however information is incomplete; and (3) Decision making under uncertainty, a situation where information is deficient and necessitates the need
for managers to apply complex quantitative techniques and exercise professional judgment in making decisions.

The second major topic of the course discusses the quantitative methods for managerial decision making under conditions of risk and uncertainty. This consists of seven
subtopics, namely: (1) Decision tree analysis; (2) Probability analysis; (3) Risk and rates of return; (4) Introduction to portfolio analysis; (5) Regression and correlation analysis;
(6) Learning curve analysis; and (7) Linear programming. The lecture on decision tree analysis will focus on the construction of a decision tree diagram – a graphical depiction
of several options and every potential outcome of choosing those options. This can aid managers make optimal decisions by choosing the option that gives the best possible
outcome. Probability analysis will then be discussed, with emphasis on expected value concept, whereby given a set of probabilities, the most likely expected values are
determined. Thereafter, students will be introduced to risks and rates of return, continued with a discussion on portfolio management and the benefits of diversification of
investments. This is followed by regression and correlation analysis, which is a statistical method of determining the relationship between two or more variables and can be
used to predict events such as future growth in sales and promote the optimization of business processes. Thereafter, learning curve analysis will be discussed. Learning curves
hypothesize that, for repetitive tasks, less time will be required in completing them at every iteration, which leads to reduced usage in resources, less costs and less wastage.
Over time, learning curves demonstrate that there will be an increase in productivity but in diminishing rates as production increase. Learning curve analysis is most useful in
the business context in production planning, cost forecasting, and setting delivery schedules. Finally, linear programming, focuses on the graphical and algebraic methods of
linear programming, which is used to determine the optimal mix of limited resources for maximizing profits or minimizing costs.

The third major topic of the course focuses on project scheduling techniques. The discussion will comprise of three topics, namely: (1) Gantt chart, which uses a timeline to
illustrate the activities of a process flow of projects and its duration in order to assign resources effectively and avoid wastage; (2) Critical Path Method (CPM), which is used
for planning and scheduling repetitive projects in which activity times are known; and (3) Program Evaluation Review Technique (PERT), which is used for planning and
scheduling non-repetitive projects in which activity times are unknown and uncertain. Application of CPM and PERT helps in minimizing production delays, interruptions,
and conflicts, and in coordinating various jobs of the total project, thereby expediting and achieving completion of projects on time.

Program Educational Outcomes

Three to five years after graduation, the Carolinian accounting professional graduate will become:

PEO#1 An accounting professional who can build a career at national and international levels.

An accounting professional who is competent and capable in creating, managing, and distributing wealth whether in manufacturing, merchandising, and service
PEO#2
related enterprise.

PEO#3 An accounting professional who contributes his/her expertise to the industry, professional body, and society.
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Program Learning Outcomes

Each course has specific Course Level Student Learning Outcomes (SLOs) that will be achieved through the curriculum designed for the course. The cumulative achievement
of all Course level SLOs will result in the achievement of Ten (10) Program Level Student Learning Outcomes as listed below.
Upon completing the BS Accountancy/ BS Management Accounting/ BS Internal Audit/ BS Accounting Information Systems program, graduates will demonstrate the
following:
PEOs
Domain Domain Definition Skills
PEO#1 PEO#2 PEO#3
The ability to acquire and apply knowledge of science, mathematics, business and
PO#1: Business Knowledge economics and to understand key terms, facts and processes related to Finance and Cognitive   
Accounting.
The ability to verbalize and articulate business information to be used by financial
PO#2: Communication/Reporting
information users in making economic decisions.
Psychomotor 
The ability to direct and influence others towards a common goal and to recognize Affective/
PO#3: Leadership/Teamwork
individual performance and work with others towards achieving a common goal. Psychomotor 
PO#4: Multi-disciplinary Teams The ability to function in collaboration with other disciplines. Psychomotor  
The ability to be professionally competent, noble in character, sensitive to the Gospel's
PO#5: Witness to the Word
mission and adhere to the Code of Professional Ethics for the accounting profession.
Affective 
The ability to demonstrate personal and intellectual autonomy and information
PO#6: Life-long Learning
literacy.
Affective  
The ability to embrace the diversities and complexities of the world across disciplines
Cognitive/
and perspectives, at the same time preserve and promote “Filipino historical and
PO#7: Global Citizenship
cultural heritage”; to demonstrate corporate citizenship, social responsibility, and
Affective/   
Psychomotor
ethical practices in performing functions as a professional accountant.
The ability to undertake an in-depth study of accounting, tax, business law, and
PO#8: Research
auditing issues.
Cognitive 
The ability to analyze and interpret financial and business risks, identify and analyze
problems related to accounting issues as basis for solutions and recommendations, and
PO#9: Technical Competency
render professional judgment on the preparation of external and internal reports based
Cognitive   
on applicable standards and practices.
The ability to exercise discretion in the analysis and interpretation of accounting
PO#10: Professional Judgment issues, both local and international, and present options in resolving emerging and Cognitive   
relevant challenges related to accounting.
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Course Learning Outcomes

Program Learning Outcomes (POs)
Upon completion of the course, students should be able to:
PO#1 PO#2 PO#3 PO#4 PO#5 PO#6 PO#7 PO#8 PO#9 PO#10

Identify, describe, discuss, differentiate, and theorize key and

emerging concepts and issues of decision tree analysis, probability
analysis, risk and rates of return, portfolio management, regression
CO#1:
and correlation analysis, linear programming, and learning curve   
analysis, Gantt chart, critical path method, and program evaluation
review technique.

Explain the key principles and importance of the topics covered

CO#2: and its relationship and relevance to ethics, to other disciplines,     
and to the industry both in local and global setting.

Compute and solve problems, using appropriate managerial

CO#3:
concepts covered in this course under different business scenarios.  

Apply relevant accounting, economic, and finance concepts in

conditions that influence managerial decision making, quantitative
CO#4: methods for managerial planning and decision making under       
conditions of risk and uncertainty, and project scheduling
techniques.

Reflect and interpret the numerical figures measured from solving

problems, comparing the figures to local and international
CO#5:
benchmark standards, using them as basis for planning and    
decision making.
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Course Structure
TOPIC
I. Course Orientation (1.5 hours)
A. USC Vision and Mission Statement.
B. SBE and Department of Accountancy Aims.
C. Duties and responsibilities of a student.
D. Classroom rules and policies.
E. Expectations from the subject and the teacher.
F. Course Overview – Management Science
approach to identification, analysis, decision, and
implementation of problem solving.
II. Conditions that influence managerial decision
making (3 hours)
A. Problem solving process.
B. Decision making process.
C. Relationship between decision making and
problem solving.
D. Decision making under certainty.
E. Decision making under risk.
F. Decision making under uncertainty.
TOPIC
III. Quantitative Methods for managerial decision
making under conditions of risk and uncertainty:
Overview (1.5 hours)
A. Qualitative versus Quantitative Methods for
managerial decision making.
B. Reasons of using quantitative methods in the
managerial decision making process.
COURSE
INTENDED LEARNING OUTCOMES
OUTCOMES
CO#1, CO#2 1. Review of the related concepts, principles, formulas, and other matters that will
relate to the course.
CO#1, CO#2 1. Enumerate and discuss the steps in the problem solving process.
2. Enumerate, discuss, and give examples of the classifications (routine and
nonroutine) and categories (programmed and nonprogrammed) of managerial
decisions.
3. Enumerate and discuss the steps in the decision making process using the
following decision making models: Econological or economic man model;
Bounded rationality or administrative man model; and Implicit favorite or
gamesman model)
4. Explain the relationship between problem solving and decision making.
5. Enumerate and discuss the situations (under certainty, risk, and uncertainty) that
businesses face in the conduct of operations.
6. Explain how decisions are made under certainty, under risk, and under
uncertainty.
COURSE
INTENDED LEARNING OUTCOMES
OUTCOMES
CO#1, CO#2 1. Compare and contrast qualitative and quantitative methods for managerial
decision making.
2. Discuss the reasons of using quantitative methods in the managerial decision
making process.
3. Describe the importance of quantitative methods and how they assist decision
makers in the managerial decision making process.

IV. Quantitative Methods for managerial decision CO#1, CO#2,
making under conditions of risk and uncertainty: CO#3, CO#4,
Decision Analysis – Decision Tree Analysis and and CO#5
Probability Analysis – Expected Value Concept (4.5
hours)
A. Problem Formulation using Influence Diagrams
and Payoff Tables.
B. Decision trees.
C. Decision making without probabilities (Optimistic,
Conservative, Minimax Regret).
D. Decision making with probabilities (Expected
Value of Perfect Information).
E. Risk Analysis and Sensitivity Analysis.
F. Decision making with Sample Information
(Expected Value of Sample Information).
G. Branch probabilities (Bayes Theorem).
V. Quantitative Methods for managerial decision CO#1, CO#2,
making under conditions of risk and uncertainty: Risk CO#3, CO#4,
and Rates of Return (3 hours) and CO#5
A. Types of risks
B. Determinants of market interest rates
C. Historical returns and expected returns
D. Components and measures of risk
E. Diversifiable versus non-diversifiable risk
F. Capital Asset Pricing Model (CAPM) versus
Multi-Beta model, its uses and limitations
G. Volatility versus risk
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1. Formulate the problem and identify decision alternatives.
2. Construct influence diagrams to show the relationships among the decisions,
chance events, and consequences for a decision problem.
3. Construct payoff tables to show the payoffs for all combinations of decision
alternatives and states of nature.
4. Describe and construct decision trees and develop decision recommendations
using the optimistic, conservative, and minimax regret approaches in decision
making without probabilities.
5. Compute the expected value and expected value of perfect information and
develop a decision recommendation using the expected value approach in
decision making with probabilities.
6. Perform risk analysis and recognize the difference between the expected value of
a decision alternative and the actual payoff.
7. Perform sensitivity analysis and describe how changes in the state-of-nature
probabilities and/or changes in the payoffs affect the recommended decision
alternative.
8. Compute the expected value of sample information.
9. Develop a decision recommendation using the expected value approach in
decision making with sample information.
10. Compute branch probabilities for decision trees using the Bayes’ theorem.
1. Define credit risk, foreign exchange risk, political risk, interest rate risk, and
market risk.
2. Identify the determinants of market interest rates and how to compute for various
components of the market interest rates and security yields.
3. Explain why both risks and returns must be considered when evaluating potential
investments.
4. Measure historical returns and expected returns and the three measures of
statistical risks when evaluating potential investments.
5. Enumerate the components of total risks and explain their significance.
6. Compare and contrast diversifiable and non-diversifiable risk.
7. Compare and contrast expected rate of return and required rate of return.
8. Apply the CAPM equation and compute for the required rate of return; enumerate
and understand its limitations.
9. Compare and contrast volatility versus risk.
10. Reflect and interpret the measures of risk and returns to determine the better stock
to invest in, considering the risk appetite of the investor.

TOPIC
V. Quantitative Methods for managerial decision
making under conditions of risk and uncertainty:
Introduction to Portfolio Management; Regression &
Correlation Analysis (6 hours)
A. Significance and process of portfolio management,
and effects of diversification
B. Measures of portfolio returns and risk
C. Portfolio weights and portfolio beta
D. Measures of Correlation
E. Factors affecting risk tolerance
F. Returns objectives
G. Investment constraints
H. Security Market Line, Efficient Frontier Curve,
Capital Market Line, and Characteristic Line
I. Capital Market Theory
J. Regression analysis
K. Correlation analysis.
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COURSE
INTENDED LEARNING OUTCOMES
OUTCOMES
CO#1, CO#2, 1. Define portfolio management and describe how diversification allows investors
CO#3, CO#4, to manage risks.
and CO#5 2. Compute both the approximate and accurate measure of the nominal risk free
rate.
3. Construct and describe a Security Market Line and explain the reasons for its
movement and what securities that lie below, above, and on it means.
4. Explain the process of portfolio management.
5. Enumerate and explain the factors affecting risk tolerance, the four return
objectives and investment constraints.
6. Explain the three portfolio management theories.
7. Construct an Efficient Frontier Curve and explain what securities that lie below,
above, and on it means.
8. Construct and describe a Capital Market Line and a Characteristic Line.
9. Compute and define a two-stock portfolio’s, according to its expected return,
variance, standard deviation, and coefficient of variation.
10. Define correlation analysis and regression analysis, their objectives, and
assumptions.
11. Compute and define the two measures of correlation: Covariance and Correlation
Coefficient.
12. Investigate the strength and direction of a relationship between two variables by
collecting measurements and using appropriate statistical analysis.
13. Measure Portfolio Weights, Portfolio Beta, and under-rewarded or over-rewarded
portfolio required return.
14. Reflect and interpret the portfolio measures of risk and returns and measures of
correlation to determine which stock should be included in an investor’s stock
portfolio.
15. Explain Capital Market Theory and understand its assumptions.
16. Describe the concept of regression model and compute problems using the simple
regression model and multiple regression model.
17. Interpret the effects of variables regression coefficients, beta, coefficient of
determination, ANOVA table, F-test, and T-test.
18. Evaluate and interpret the outcomes of correlation matrix (covariance, correlation
coefficient, strength, direction, and significance level).Evaluate and interpret the
outcomes of correlation matrix (covariance, correlation coefficient, strength,
direction, and significance level).

VI. Quantitative Methods for managerial decision
making under conditions of risk and uncertainty:
Learning Curve Analysis (3 hours)
A. Underlying principles of the learning curve.
B. Learning curve diagram
C. Mathematic approaches of learning curve
problems (Arithmetic approach; Logarithmic
approach; Learning curve coefficients).
D. Learning curve diagram.
E. Strategic implications and limitations.
VII. Quantitative Methods for managerial decision
making under conditions of risk and uncertainty:
Linear Programming (9 hours)
A. Nature and typical applications of linear
programming.
B. Steps in formulating a linear program.
C. Algebraic method of linear programming for
maximization and minimization problems.
D. Graphical method of linear programming for
maximization and minimization problems.
E. Slack variables.
F. Extreme points and optimal solution.
G. Special cases.
VII. Project Scheduling Techniques – Gantt Chart (3
hours)
A. Introduction to Project Scheduling.
B. Description of a Gantt chart.
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MIDTERM DEPARTMENTAL EXAMINATION
CO#1, CO#2, 1. Describe a learning curve.
CO#3, CO#4, 2. Enumerate and discuss the underlying principles of the learning curve.
and CO#5 3. Describe, discuss, and differentiate the three mathematical approaches
(Arithmetic, Logarithmic, and Learning curve coefficients) of learning curve
problems.
4. Perform learning curve calculations using the Arithmetic approach, logarithmic
approach, and learning curve coefficient approach.
5. Construct and interpret learning curve diagrams.
6. Enumerate and discuss the strategic implications and limitations of learning
curves.
CO#1, CO#2, 1. Discuss the nature and typical applications of linear programming and the
CO#3, CO#4, concept of constraints.
and CO#5 2. Enumerate and discuss the steps in formulating a linear program.
3. Develop mathematical statement of the problem by defining objectives and
constraints in terms of decision variables for maximization problems, including
slack variables, if any.
4. Develop mathematical statement of the problem by defining objectives and
constraints in terms of decision variables for minimization problems, including
slack variables, if any.
5. Solve linear programming maximization and minimization problems using the
algebraic method of linear programming.
6. Solve linear programming maximization and minimization problems using the
graphical method of linear programming.
7. Discuss the special situations (alternative optimal solutions; infeasibility;
unbounded) that can arise in solving linear programming problems.
8. Solve linear programming problems that incorporates special situations stated
above using both algebraic method and graphical methods of linear
programming.
CO#1, CO#2 1. Explain the uses and importance of project scheduling.
2. Enumerate the different questions that can be answered by using project
scheduling techniques.
3. Discuss, explain, and construct a Gantt chart.

C. Procedures in creating a Gantt chart.
VIII. Project Scheduling Techniques – PERT/CPM (6
hours)
A. Project scheduling with known activity times.
B. Project scheduling with uncertain activity times.
C. Critical Path Method (CPM)
D. Project Evaluation Review Technique (PERT)
E. Considering Time-Cost Trade-Offs
Educational Resources
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CO#1, CO#2, 1. Differentiate project scheduling with known activity times versus project
CO#3, CO#4, scheduling with uncertain activity times.
and CO#5 2. Discuss and explain the concept of Critical Path Method (CPM) and Program
Evaluation Review Technique (PERT).
3. Enumerate the steps in the PERT/CPM scheduling process for project scheduling
with known activity times.
4. Develop a graphical representation of the project (Project network) for project
scheduling with known activity times.
5. Determine the critical path for project scheduling with known activity times.
6. Enumerate the steps in the PERT/CPM scheduling process for project scheduling
with uncertain activity times.
7. Apply optimistic, most probable, and pessimistic activity time estimates and
considerations of variability in project completion times in determining the
critical path for project scheduling with uncertain activity times.
1. Determine the critical path for project scheduling with uncertain activity times.
2. Discuss the time-cost trade-offs that may occur, considering the option of adding
resources to selected activities to reduce project completion time.
3. Apply the linear programming model in solving network crashing problems.
FINAL DEPARTMENTAL EXAMINATION
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A. Book
Anderson, D., Sweeney, D., Williams, T., Camm, J., Martin, K. (2012). An Introduction to Management Science: Quantitative Approaches to Decision Making (13th
ed.). Ohio, USA: South-Western Cengage Learning.

References
Brandimarte, Paolo. (2011). Quantitative Methods: An Introduction for Business Management. Hoboken, New Jersey, USA: John Wiley & Sons.
Brigham, E.F. & Houston, J.F. (2013). Fundamentals of Financial Management (13th ed.). Ohio, USA: South-Western Cengage Learning.
CFA Institute. (2017). CFA Program Curriculum Study Guide 2017 Level 1, Volumes 1-6 (1st ed.). Hoboken, New Jersey, USA: John Wiley & Sons.
Heizer, J., Render, B., Munson, C. (2017). Operations Management: Sustainability and Supply Chain Management (12th ed.). Essex, England: Pearson Education Ltd.
Holloway, Charles. (1979). Decision Making Under Uncertainty: Models and Choices. Upper Saddle River, New Jersey, USA: Pearson Prentice Hall.
Larson, E. & Gray, C. (2018). Project Management: The Managerial Process (7th ed.). New York, USA: McGraw-Hill Higher Education.
Taylor, Bernard W. III. (2015). Introduction to Management Science. (12th ed.). Upper Saddle River, New Jersey, USA: Pearson Prentice Hall.

B. Researches
Bettis, R.A. & Mahajan, V. (1985). Risk/Return Performance of Diversified Firms. Management Science, 31(7), 785-799.
Hughes, J., Liu, J. & Liu, J. (2009). On the relation between expected returns and implied cost of capital. Review of Accounting Studies, 14(2-3), 246-259.
Koleczko, Karolina. (2012). Risk and uncertainty in project management decision-making. Public Infrastructure Bulletin, 1(8,13).
Maylor, Harvey. (2001). Beyond the Gantt Chart: Project management moving on. European Management Journal, 19(1), 92-100.
Riabacke, Ari. (2006). Managerial Decision Making Under Risk and Uncertainty. International Journal of Computer Science, 32(4).
C. Websites
www.cengage.com
Textbook Website
www.cfainstitute.org
Chartered Financial Analyst Institute Website
www.investopedia.com
Finance Terms
www.managementconsultingcourses.com
Managerial Decision Making Website
www.shmula.com/the-learning-curve/362/
Learning Curve Website

Course Requirements
As a students in this course, you must comply with the following requirements:
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1. Attendance and Class Participation

You are expected to attend all classes. Attendance in the lectures is very important because the lectures present new information and provide background for the assignments.
You are responsible for all of the material presented in lectures.
The USC Student Manual (2006 Edition) specifies that “a student who incurs absences of more than 20% of the prescribed number of class hours or laboratory periods
during the term should be given NC or 5.0.” A 3-unit course has 48 class hours. Students with three absences are required to get a readmission permit from the college dean.
Class participation is evidenced by individual or group outputs from in-class exercises. These outputs shall be collected at the end of a class meeting. In-class exercises
could include Short quizzes, seatworks, and group discussions.
2. Out-of-Class Learning Tasks and Assignments
To ensure learning engagement and constant timely practice, you are required to do out-of-class tasks in the form of small projects and recommended problems relevant to
a particular unit. To this end, you are required to have a notebook intended only for exercises. From time to time, your exercise notebooks will be checked in order to assess
the timeliness of your learning efforts.
3. Tests and Examinations
A minimum of four (4) exams are given during the semester and are scheduled following the schedules set by the university. The midterm exam and the final exam are
three-hour examinations and require students to present valid examination permits for participation in the examination.
4. Portfolio/Term Report
A portfolio of documents will be submitted at the end of the term. It will contain the introduction, problems, alternative course of actions, corresponding descriptions,
analyses, and conclusion and recommendations thereof.

Grading System
This course will follow the standard grading system of the University as follows:
Assessment Tasks Weight (%) Assessment Reference
Class participation 15 Rubric No. 1
Pre-midterm summative exams and midterm exam 25 Multiple choice, open ended questions
Pre-final summative exams and final exam 25 Multiple choice, open ended questions
Team-based activities presentation 15 Rubric No. 3, Rubric No. 4
Team-based activities portfolio submission 10 Rubric No. 3
Peer assessment 10 Rubric No. 2
Total 100

GPA Scoring
For purposes of transmutation, the standard equivalents will be used as follows:
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9
4
Score Range 100-95 - 92-91 90-89 88-87 86-85 84-83 82-81 80-79 78-77 76-75
9
3
1
Grade Equivalent 1.0 . 1.2 1.3 1.4 1.5 1.6 1.7 1.8 1.9 2.0
1

7
2
Score Range 74-73 - 70-69 68-67 66-65 64-62 61-59 58-56 55-53 52-50 49 below
7
1
2
Grade Equivalent 2.1 . 2.3 2.4 2.5 2.6 2.7 2.8 2.9 3.0 5.0
2

Note:
1. Students who obtain grades below 3.0 is equivalent to a failing grade of 5.0.
2. BSA students must maintain a 2.0 GPA in each core and professional course.
3. BSMA, BSAIS, and BSIA students must maintain a 2.5 GPA in each core and professional course.
4. Students who have not complied with their final requirements for the subject will be given an INC grade.
5. Students with an INC grade are given at most one year to comply with the necessary requirements to be given a final grade. Students whose grades are not changed
within one year will automatically receive a final grade of No Credit (NC).
6. Students can only have a maximum of nine (9) units of INC grades at one time. Students who violate this rule will not be allowed to enroll in further subjects until
they comply with the requirements and have their INC grades changed.

Classroom Management
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1. Attendance is a MUST. Students may incur only ten (10) absences for MWF schedules or seven (7) absences for TTH schedules. Otherwise, they will automatically
be dropped from class and receive a grade of either NC (No Credit) or a failing grade of 5.0, whichever is applicable.
2. Students who incur three (3) absences will be asked by the instructor to see the Department Chair to secure permission to be re-admitted to class. A re-admission slip
should be properly accomplished for this.
3. Tardiness is discouraged. It is a source of irritation and class disruption when students arrive late. Students who arrive 15 minutes after the start of class are considered
tardy. Please note that three (3) tardiness is equivalent to one (1) absence.
4. A permanent seat plan will be made at the start of the semester. Students are advised to keep to their assigned seating arrangement; otherwise, they will be marked
absent for that day.
5. Classes should always start and end with a short prayer. The instructor can opt to lead the prayer or assign students to do this alternately.
6. Students should assist in maintaining the orderliness and cleanliness of the classrooms. Graffiti writing is strictly prohibited. Any student found violating this rule will
be punished with the appropriate sanction. Before leaving the classroom, the instructor with the help of the students, should ensure that no litter/garbage is left behind
and that chairs are in their proper order. Should the class be the last schedule for the day, the instructor should arrange that the lights and air conditioning units are
switched off.
7. Going out of the classroom at any time is strictly discouraged. Students should make it a habit to go to the restroom during their vacant period or before the start of their
classes. If they must visit the restroom, permission should be sought from the instructor.
8. Use of mobile phones inside the classroom is strictly prohibited. They should be switched off or placed in silent mode before entering classes. The instructor has the
right to confiscate mobile phones that ring and/or are used during class hours. The confiscated unit can only be claimed from the Dean’s Office at the end of the semester.
9. The teacher reserves the right to ask the student to leave the room if his behavior is disruptive in class.
10. It is the responsibility of the students to properly schedule their classes so that meals and snacks will be taken at the proper time.
11. Students are encouraged to see the instructor during consultation hours for any concerns, questions and assistance with regards to the course.

Prepared by: Jovelyn Q. Yu, CPA, MBA, DipABRSM, LRSM Approved by:
Date: May 18, 2018 Date:

Rubric No. 1: Assessing Student Participation

Criteria Level of Competence Score
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1 – Unacceptable 2 – Satisfactory 3 – Very Good 4 – Outstanding

Student does not initiate
1. Frequency of
contribution and needs
participation in class
instructor to solicit input
Students initiate contribution at Student initiates contribution Student initiates contributions
least in half of the recitations. once in each recitation. more than once in each 4
recitation.

Comments are uninformative,
lacking in appropriate
terminology. Heavy reliance
2. Quality of
on opinion and personal taste.
comments
Comments sometimes
constructive, with occasional
signs of insight. Student does
not use appropriate
terminology; comments not
always relevant to the
discussion.
Comments mostly insightful
and constructive; mostly uses
appropriate terminology.
Occasionally comments are too
general or not relevant to the
discussion.
Comments always insightful and
constructive; uses appropriate
terminology. Comments
balanced between general 2
impressions, opinions and
specific, thoughtful criticisms or
contributions.

Does not listen speak or does
not pay attention while other
speak; detracts from
discussion; sleeps, etc.
3. Listening skills
(𝟒+𝟐+𝟐)
RUBRIC SCORE {[
𝟑
Student is often inattentive and
needs reminder of focus of
class. Occasionally makes
disruptive comments while
others are speaking.
] + 𝟏} ∗ 𝟐𝟎
Student is mostly attentive
when other present ideas,
materials, as indicated by
comments that reflect and
build on others' remarks.
Occasionally needs
encouragement or reminder
from T.A. of focus of
comment.
*3 refers to the # of criteria, 1 and 20 are constants
Student listens attentively when
other present materials,
perspective, as indicated by
comments that build on others'
remarks, i.e. student hears what 2
say and contributes to the
dialogue.
73.3333

PERCENTAGE SCORE Computed as Rubric Score divided by 100 *100 is a constant 73.3333%
TRANSMUTATION EQUIVALENT Computed as Percentage Score multiplied by -4 plus 5 *-4 and 5 are constants 2.1

Rubric No. 2: Teamwork Value Rubric

Level of Competence
Criteria Score
1 – Unacceptable 2 – Satisfactory 3 – Very Good 4 – Outstanding

1. Contributes Shares ideas but does not advance
to team the work of the group.
meetings
Completes all assigned tasks by
2. Individual deadline.
contributions
outside of
team meetings
Supports a constructive team climate
by doing any one of the following:
 Treats team members respectfully
by being polite and constructive
in communication.
 Uses positive vocal or written
3. Fosters tone, facial expressions, and/or
constructive body language to convey a
positive attitude about the team
team climate and its work.
 Motivates teammates by
expressing confidence about the
importance of the task and the
team’s ability to accomplish it.
 Provides assistance and/or
encouragement to team members.
RUBRIC SCORE {[
PERCENTAGE SCORE
TRANSMUTATION EQUIVALENT
Criteria
1 – Unacceptable
Offers new suggestions to advance
the work of the group.
Completes all assigned tasks by
deadline; work accomplished
advances the project.
Supports a constructive team climate
by doing any two of the following:
 Treats team members respectfully
by being polite and constructive
in communication.
 Uses positive vocal or written
tone, facial expressions, and/or
body language to convey a
positive attitude about the team
and its work.
 Motivates teammates by
expressing confidence about the
importance of the task and the
team’s ability to accomplish it.
 Provides assistance and/or
encouragement to team members.
(𝟐+𝟒+𝟏)
] + 𝟏} ∗ 𝟐𝟎
𝟑
Computed as Rubric Score divided by 100
Computed as Percentage Score multiplied by -4 plus 5
Rubric No. 3: Problem Solving Value Rubric
Level of Competence
2 – Satisfactory
Offers alternative solutions or courses Helps the team move forward by
of action that build on the idea of
others.
Completes all assigned tasks by
deadline; work accomplished is
thorough, comprehensive, and
advances the project.
Supports a constructive team climate
by doing any three of the following:
 Treats team members respectfully
by being polite and constructive in
communication.
 Uses positive vocal or written
tone, facial expressions, and/or
body language to convey a
positive attitude about the team
and its work.
 Motivates teammates by
expressing confidence about the
importance of the task and the
team’s ability to accomplish it.
 Provides assistance and/or
encouragement to team members.
*3 refers to the # of criteria, 1 and 20 are constants
*100 is a constant
*-4 and 5 are constants
3 – Very Good
15
articulating the merits of alternative
ideas or proposals. 2
Completes all assigned tasks by
deadline; work accomplished is
thorough, comprehensive, and
advances the project. Proactively 4
helps other team members complete
their assigned tasks to a similar level
of excellence.
Supports a constructive team climate
by doing all of the following:
 Treats team members respectfully
by being polite and constructive
in communication.
 Uses positive vocal or written
tone, facial expressions, and/or
body language to convey a
positive attitude about the team 1
and its work.
 Motivates teammates by
expressing confidence about the
importance of the task and the
team’s ability to accomplish it.
 Provides assistance and/or
encouragement to team members.
66.6667
66.6667%
2.3
Score
4 – Outstanding
 16

1. Defining the Student does not identify the Student fails to define the Student adequately defines Student states the problem and
Problem/identification problem and/or operational problem and/or operational the problem and/or clearly and identifies underlying 3
of operational issues. issues. issues adequately. operational issues issues.

2. Developing a Plan to Student does not develop a
Solve the Problem coherent plan to solve the
problem.
Student develops a marginal
plan, and does not follow it to
conclusion.
Student develops an adequate
plan and follows it to
conclusion.
Student develops a clear and
concise plan to solve the
problem, with alternative 3
strategies, and follows the plan to
conclusion.

3. Collecting and Student collects no viable
Analyzing information. Incorrect
Information/application analysis based on partial
of analytical techniques understanding of the
problem.
Student collects inadequate
information to perform
meaningful analyses.
Student collects adequate
information and performs
basic analyses.
Student collects information from
multiple sources and analyzes the
information in-depth. Excellent 3
application of the appropriate
techniques

4. Interpreting Findings Student does not interpret the Student provides an Student provides an adequate Student provides a logical
and Solving the findings/reach a conclusion. inadequate interpretation of interpretation of the findings interpretation of the findings and
Problem, Incorrect recommendation. the findings and does not and solves the problem, but clearly solves the problem,
Recommendations No managerial insights. derive a logical solution to the fails to provide alternatives. offering alternative solutions. 2
&Managerial insights problem. Reasonable Reasonable recommendation, With solid recommendation and
recommendation, but does not but weak managerial insights. managerial insights.
offer a managerial insights.
(𝟑+𝟑+𝟑+𝟐)
RUBRIC SCORE {[ ] + 𝟏} ∗ 𝟐𝟎 *4 refers to the # of criteria, 1 and 20 are constants 75
𝟒

PERCENTAGE SCORE Computed as Rubric Score divided by 100 *100 is a constant 75%
TRANSMUTATION EQUIVALENT Computed as Percentage Score multiplied by -4 plus 5 *-4 and 5 are constants 2.0

Rubric No. 4: Topic Presentation Rubric

Level of Competence
Criteria Score
1 – Unacceptable 2 – Satisfactory 3 – Very Good 4 – Outstanding
 17

1. Introduction/ The introduction does not
Organization orient the audience to what will
follow. The sequencing is
unclear and does not appear
interesting or relevant to the
audience.
2. Content The content lacks a clear point
of view and logical sequence of
information. Includes little
persuasive information and
only one or two facts about the
topic. Information is
incomplete, out of date and/or
incorrect. Sequencing of ideas
is unclear.
3. Presentation Presentation was not clearly
audible and hard to hear. Visual
presentation was very
disorganized and hard to read.
Group members did not ask for
questions and were unable to
answer questions asked by
other students or the instructor.
4. Group Some team members have no
Presentation role in presentation.
(𝟑+𝟑+𝟑+𝟑)
RUBRIC SCORE {[
The introduction shows some
structure but does not create a
strong sense of what is to follow.
May be overly detailed or
incomplete and is somewhat
appealing to the audience.
The content is vague in conveying a
point of view and does not create a
strong sense of purpose. Includes
some persuasive information with
few facts. Some of the information
may not seem to fit. Sources used
appear unreliable.
Presentation was audible, but needs
improvement on tone of voice
when speaking. Visual aspects of
project could be better organized
and easier to read. Group members
were not able to answer some
questions when asked by instructor
or other students.
Some group members participate.
] + 𝟏} ∗ 𝟐𝟎
𝟒
The introduction is clear and
coherent and relates to the topic.
The content is written with a
logical progression of ideas and
supporting information. Includes
persuasive information from
reliable sources.
Presentation was audible. Good
tone of voice when speaking.
Visual aspects of project was
organized and easy to read.
Group members were able to
answer most questions posed by
instructor and other students.
Most group members participate
equally, not all demonstrate
knowledge of material.
*4 refers to the # of criteria, 1 and 20 are constants
The introduction presents the overall
topic and draws the audience into the
presentation with compelling questions or
by relating to the audience's interests or 3
goals.
The content is written clearly and
concisely with a logical progression of
ideas and supporting information. The
project includes motivating questions and
advanced organizers. The project gives 3
the audience a clear sense of the main
idea. Information is accurate, current and
comes mainly from primary sources.
Presentation was presented in a
professional way. Audio and visual
aspects were perfect. Group members
were able to answer all questions posed
by the other students as well as the 3
instructor.
All group members participate and
knowledgeable of material. 3
80

PERCENTAGE SCORE Computed as Rubric Score divided by 100 *100 is a constant 80%
TRANSMUTATION EQUIVALENT Computed as Percentage Score multiplied by -4 plus 5 *-4 and 5 are constants 1.8