OUTCOMES – BASED TEACHING AND LEARNING PLAN IN CURRICULUM DEVELOPMENT

BACHELOR OF SCIENCE IN ACCOUNTANCY

VISION MISSION PHILOSOPHY CORE VALUES
The City College of Angeles is committed to offer quality EXCELLENCE
The City College of Angeles envisions itself as an Institution of Hope and as education for the holistic development of competitive and STEWARDSHIP
“TOTALIS HUMANAE”
a premier local college in the country. technically capable professionals with deep sense of RESILLIENCY
excellence, resiliency, stewardship and patrimony. PATRIMONY
COURSE TITLE COURSE CODE CREDIT UNITS PRE - REQUISITES
MANAGERIAL ACCOUNTING 1 XMANAC1 3 Units 4th standing
COURSE DESCRIPTION Acquaint students with the role of the accountant in the management team in providing and assisting in the analysis,
(Based CHED CMO No. 30, S.2006) interpretation and forecasting of business organizations. It focuses on the objectives, scope, foundation, techniques of
management accounting for planning and control. Students are expected to demonstrate ethical behavior and skills in
preparing and analyzing accounting data as applied in a wide range of planning, control and decision making decisions.

PROGRAM INTENDED LEARNING OUTCOMES (PILO)
(Based on the draft revision for CMO No. 30, S.2006)
COURSE INTENDED LEARNING OUTCOMES (CILO)
1. Students must be able to communicate relevant financial and non-financial information for decision makers utilizing
technology to facilitate and enhance accounting and financial reporting processes.
2. Students must be able to apply analytical and research tools in relation to the accounting trends and practices
towards a changing business environment.
3. Students must be able to determine the appropriate managerial and business issues critical in analyzing accounting
data and other information used.
4. Students must be able to interpret local, national and global perspectives in analyzing accounting, ethical and
business issues.
At the end of the course, the students must be able to:
1. Explain the objectives, scope, role and the direction of management accounting.
2. Interpret financial statements as to horizontal, trends, common size statements, financial ratios and cash flows
analyses
3. Apply concepts in computing for costs associated with products and decision making
4. Apply management accounting concepts in preparing reports and decisions for management.

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 ESSENTIAL LEARNING INTENDED LEARNING SUGGESTED ASSESSMENT
WEEK CONTENT DECLARATIVE FUNCTIONAL OUTCOMES TEACHING/LEARNING TASKS
STANDARDS KNOWLEDGE KNOWLEDGE (ILO) ACTIVITIES (TLAs) (ATs)
The first week’s objectives are to: XMGRAC1 course 1. Discussing the At the end of the topic, the  Interactive Students must
1. Introduce Managerial outcomes summary of student will be able to: discussion be able to
Accounting as a whole. Managerial  Know student’s understand and
Relevance of the course in 1. Explain the
Accounting 1. expectations to the appreciate the
achieving the program relevance of the
2. Inform the students on how to 2. Explaining on how will subject and to the introducton and
learning outcomes. subject in achieving
tacle each topic in accordance the subject matter class. will able to
the program learning
to classroom policies. Classroom policies affects each student answer
outcomes.
after graduation. questions.
 Attendance 2. Explain the
1st 3. Implementing policies
 Assignment relevance of the
inside the classroom
 Mini term paper subject in achieving
for better learning
the course learning
 Quizzes and major environment.
outcomes.
examinations
3. Explain the
 Reaction papers
significance of
 Subject final
complying with
requirement
classroom policies.
 Grading System
 Academic
Dishonesty
The second week’s objectives tacles OBJECTIVES , SCOPE, 1. Discussing the At the end of the topic, the  Lecture/Class 1. Students to
and appreciates the: ROLE AND DIRECTION objectives, roles and student will be able to: discussion explain in
1. Objectives of Management OF direction of  Textbook class their
MANAGEMENT 1. Describe the assignments answers to
Accounting. Managerial
ACCOUNTING objective, scope and  Interactive the
2. The Role of Management Accounting. discussion discussion
relationship with
2nd Accounting.  Management 2. Differentiating  Quiz questions
financial accounting
3. Difference of Managerial Accounting: An Managerial from  Recitation 2. Students
Accounting from Financial Overview Financial Accounting. 2. Discuss the activities  Media-supported must obtain a
Accounting.  Definition, objectives, 3. Identifying  Brainstorming score of, at
of management
scope and relationship organizational least, 40% in
accountant, the quiz in
with Financial structires, operations order to pass
Accounting
management and their 3. Students
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  Activities of effects in the process processes, must obtain a
management as a whole. organizational score of, at
accountant structure of the least, 40%
 Operations processes management
in recitation
 Organizational structure accounting, Institute
in order to
and the management pass
accountant of Management 4. Students
 The Chief Financial Accountants and must obtain a
Officer and the Philippine score or at
Controller Association of least 40% in
 Professional Ethics Management case analysis
 Code of conduct for in order to
Accountants
management pass.
3. Compare and
accountants
contrast the
 Company codes of
functions of the chief
conduct
 Typical ethical financial officer,
challenges treasury and
 Codes of conduct on controllership.
the international level 4. Discuss the code of
 Institute of Management conducts expected
Accountants to be applied and
 Philippine Association adopted by the
of Management
management
Accountants
accountants.
The third week’s objectives are the Management Accounting 1. Understanding the At the end of the topic, the  Lecture/Class 1. Students to
following: and the Business changes in student will be able to: discussion explain in
1. Fully understand the changes Environment Management  Textbook class their
assignments answers to
in Management Accounting Accounting when it
 Expanding Role of 1. Discuss the  Interactive the
3rd when it comes to its expanding Management comes to its expanding expanding role of discussion discussion
role. Accounting role. management  Quiz questions
2. Learn the different techniques  Contemporary 2. Knowing the different accounting, changing  Recitation 2. Students
in contemporary management. Management techniques in world of  Media-supported must obtain
3. Study the the changing world of Techniques contemporary management  Brainstorming a score of,
Management accountants and  The Changing World of management. accountant and  Newspaper at least,
Management current focus of clippings on the 40% in the
the current focus of 3. Studying the the
Accountant management business quiz in
Management Accounting. changes in the world of
 Current Focus of accounting. environments order to

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 Management Management 2. Determine the pass
Accounting accountants and the relevant application 3. Students
current focus of of the contemporary must obtain
a score of,
Management management
at least,
Accounting. techniques in 40% in
solving. recitation in
order to
pass
The forth and fifth week’s objectives FOUNDATION OF 1. Thorough At the end of the topic, the  Lecture/Class 1. Students to
are the following: MANAGEMENT undersanding of student will be able to: discussion explain in
1. Know and understand of the ACCOUNTING financial statements as  Textbook class their
assignments answers to
financial statements. a whole.
1. Identify the basic  Interactive the
4th – 5th 2. Identify what are the basic 2. Identifying what are the financial statements discussion discussion
financial statements.  Understanding Financial basic financial 2. Explain the contents  Quiz questions
3. Discover the challenges and Statements statements. of the different  Recitation 2. Students
obstacles confronting the users  The Basic Financial 3. Discovering the financial statements,  Media-supported must obtain
of financial statements. Statements challenges and objectives of  Brainstorming a score of,
 Challenges and financial statements  Case at least,
4. Learn the different ways on obstacles confronting
obstacles confronting analyses, general Presentations 40% in the
how to analyze financial the users of financial
the users of financial approach to financial  Problem solving quiz in
statements. statements statements. statements analyses, order to
5. Memorize and understand the  Financial statement 4. Learning what are the steps in financial pass
different formulas to analyze analysis different ways on how statements analysis 3. Students
financial statements.  Objectives of financial to analyze financial and limitations of must obtain
6. Determine thenature and statements analysis statements. financial statements a score of,
purpose of cash analysis.  General approach to 5. Memorizing and analysis at least,
financial statements 3. Apply the different 40% in
7. Analyze cash flow statements. understanding the
analysis methods of recitation in
 Steps in financial different formulas to analyzing financial order to
statements analysis analyze financial statements such as pass
 Limitations of financial statements. horizontal, trends, 4. Students
statements analysis 6. Determining thenature common size must obtain
 Methods of analyzing and purpose of cash statements and a score or at
financial statements financial ratios least 40% in
analysis.
 Cash flows analysis 4. Classify transactions case
7. Analyzing cash flow either as operating, analysis in
 Nature and purpose of statements
cash flows analysis investing or financing order to
 Basic approach to a activities. pass
5. Prepare the
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 cash flow statement statement of cash
analysis flows using both the
direct and indirect
methods

6TH PRELIM EXAMS

The seventh week’s objectives are COST CONCEPTS AND 1. Identifying the basic At the end of the topic, the  Lecture/Class 1. Students to
the following: APPLICATIONS cost concept – its student will be able to: discussion explain in
1. Discuss the basic cost concept –  Textbook assignments class their
7th Basic Cost Management nature, cost pools, 1. Discuss the basic cost  Interactive discussion answers to
its nature, cost pools, cost Concept cost drivers. management concept  Quiz the
drivers 2. Classifying the including the nature and  Recitation discussion
2. Identify the different  Nature of cost, cost classifications of costs  Media-supported questions
pools, cost objects different kinds of
2. Determine cost of  Brainstorming 2. Students
classification of costs and cost drivers costs. product using either  Problem solving must obtain
 Classification of variable or absorption  Case presentation a score of,
costs costing at least,
3. Prepare income 40% in the
statements using both quiz in
variable and absorption order to
costing pass
3. Students
must obtain
a score of,
at least,
40% in
recitation in
order to
pass
4. Students
must obtain
a score or at
least 40% in
case
analysis in
order to
pass
The eighth week’s objectives are the COST CONCEPTS AND 1. Defining variable At the end of the topic, the  Lecture/Class 7. Students to
8th following: APPLICATIONS costing student will be able to discussion explain in
1. Define variable costing 2. Learning the concepts reconcile the difference in  Textbook assignments class their

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 2. Learn the concepts of variable Variable costing of variable costing income in using variable  Interactive discussion answers to
costing 3. Knowing the costing and absorption  Quiz the
 Definition of costing.  Recitation discussion
3. Know the advantages and advantages and
variable costing  Media-supported questions
disadvantages of
disadvantages of variable  Underlying concept  Brainstorming 8. Students
 Advantages and variable costing.  Problem solving must obtain
costing.
disadvantages of 4. Defining absorption  Case presentation a score of,
4. Define absorption costing
using variable costing  Lecture/Class at least,
5. Differentiate the difference of costing 5. Differentiating the discussion 40% in the
variable costing versus  Absorption costing difference of variable  Textbook assignments quiz in
absorption costing.  Comparison costing versus  Interactive discussion order to
between variable  Quiz pass
6. Reconcile the net income under absorption costing.
costing and  Recitation 9. Students
each method of costing. absorption costing 6. Reconciling the net  Media-supported must obtain
 Reconciliation of net income under each  Brainstorming a score of,
income using method of costing.  Problem solving at least,
variable costing and  Case presentation 40% in
absorption costing recitation in
order to
pass
10. Students
must obtain
a score or at
least 40% in
case
analysis in
order to
pass
The ninth week’s objectives are the COST CONCEPTS AND 1. Know and At the end of the topic, the  Lecture/Class 1. Students to
th
9 following: APPLICATIONS understanding the student will be able to: discussion explain in
1. To be able to know and definition, importance 1. Estimate cost based on  Textbook assignments class their
Cost estimation their understanding on  Interactive discussion answers to
understand the definition, and types of cost
the definition and  Quiz the
importance and types of cost  Definition of cost behavior. behavior of cost.  Recitation discussion
behavior. behavior 2. Estimating cost. 2. Differentiate costs  Media-supported questions
2. To be able to estimate cost.  Importance of whether fixed, variable or  Brainstorming 2. Students
understanding cost mixed costs  Problem solving must obtain
behavior  Case presentation a score of,
 Types of cost at least,
behavior patterns 40% in the
 Costs estimation quiz in
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 order to
pass
3. Students
must obtain
a score of,
at least,
40% in
recitation in
order to
pass
4. Students
must obtain
a score or at
least 40% in
case
analysis in
order to
pass
The tenth and eleventh week’s COST CONCEPTS AND  Explaining the basics 1. Separate mixed costs  Lecture/Class 1. Students to
10 –
th objectives are the following: APPLICATIONS of cost-voleme-profit into fixed or variable discussion explain in
1. Explain the basics of cost- analysis. using high-low method,  Textbook assignments class their
11th Cost-Volume Profit regression analysis, least  Interactive discussion answers to
voleme-profit analysis.
Relationship  Discussing the square method or  Quiz the
2. Discuss the formula to get the formula to get the scattergraph  Recitation discussion
break-even point, margin of  Basics and break-even point,  Media-supported questions
safety, leverages and gross significance of CVP margin of safety, 2. Compute for the  Brainstorming 2. Students
profit.  CVP analysis for leverages and gross breakeven point in units  Problem solving must obtain
3. Enhance the understanding of breakeven planning and in peso sales value  Case presentation a score of,
profit.
and revenue and at least,
the studentson what are the
cost planning  Emphasizing to the
40% in the
purpose of the formulas.  Breakeven and students the rationale quiz in
profit-volume graph\ of each formula. order to
 Margin of safety pass
and operating 3. Students
leverage must obtain
 Gross Profit a score of,
Variation at least,
40% in
recitation in
order to
pass
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 4. Students
must obtain
a score or at
least 40% in
case
analysis in
order to
pass
12TH MIDTERM EXAMS
The thirteenth week’s objectives are MANAGEMENT 1. Discussing At the end of the topic, the  Lecture/Class 1. Students to
13th the following: ACCOUNTING CONCEPTS Responsibility student will be able to: discussion explain in
1. To be able to learn AND TECHNIQUES FOR  Textbook assignments class their
accounting and 1. Identify the prerequisites  Interactive discussion answers to
responsibility accounting and PLANNING, CONTROL transfer pricing. to initiate and maintain  Quiz the
transfer pricing. AND DECISION MAKING an effective responsibility  Recitation discussion
2. Understanding the
2. Understand the advantages  Responsibility advantages of accounting system  Media-supported questions
accounting and transfer 2. Evaluate the  Brainstorming 2. Students
of responsibility accounting responsibility
pricing performance of a  Problem solving must obtain
 Decentralization in a accounting. responsibility center a score of,
responsibility including segment at least,
accounting systems margin 40% in the
 Basic concepts of 3. Compute transfer price quiz in
responsibility using the various order to
accounting approaches pass
 Definition, objectives 3. Students
and advantages of must obtain
responsibility a score of,
accounting at least,
40% in
 Responsibility centers
recitation in
 Transfer pricing
order to
 Distress pricing pass
4. Students
must obtain
a score or at
least 40% in
case
analysis in
order to
pass

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 The fourteenth week’s objectives are FUNCTIONAL AND 1. Defining budget At the end of the topic, the  Lecture/Class 1. Students to
14th the following: ACTIVITY BASED 2. Differentiating student will be able to: discussion explain in
1. To define budget BUDGETING planning and control  Textbook assignments class their
1. Describe the functions,  Interactive discussion answers to
2. Differentiate planning and 3. Discussing the
 Definition of budgets purposes, types,  Quiz the
control functions, types,
 Difference between advantages and  Problem-solving discussion
3. Discuss the functions, types, planning and control purposes and limitations of budgets  Recitation questions
purposes and advantages  Functions and types of advantages 2. Prepare cash budgets  Media-supported 2. Students
4. Ennumeratethe steps in budgets 4. Ennumerating the and income statement  Brainstorming must obtain
developing a master budget  Purposes of budgets steps in developing a budgets, with schedules a score of,
5. Distinguish fixed from flexible  Advantages and master budget of other budgets at least,
limitations of budgets 40% in the
budget 5. Distinguishing fixed
 The budget period quiz in
from flexible budget order to
 Steps in developing a
master budget pass
 Fixed and flexible 3. Students
budgeting must obtain
a score of,
at least,
40% in
recitation in
order to
pass
The fifteenth week’s objectives are STANDARD COST AND 1. Explaining the At the end of the topic, the  Lecture/Class 1. Students to
15th the following: OPERATING rationale of standard student will be able to: discussion explain in
1. Explain the rationale of PERFORMANCE costing  Textbook assignments class their
MEASURES 1. Explain the process of  Interactive discussion answers to
standard costing 2. Discussing who are
setting standard costs  Quiz the
2. Discuss who are the users and the users and what
 Rationale of standard 2. Compute and analyze  Recitation discussion
what are the benefits of using costs are the benefits of the variances for actual  Media-supported questions
standard costing.  Users and benefits of using standard and standard costs  Problem solving 2. Students
3. Know how to set standards standard costs costing.  Brainstorming must obtain
4. Elaborate operating  Setting standards 3. Setting standards a score of,
performance evaluation  Operating performance 4. Elaborating operating at least,
evaluation 40% in the
5. Develop variance analysis performance
 Variance analysis quiz in
evaluation order to
5. Developing variance pass.
analysis 3. Students
must obtain
a score of,
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 at least,
40% in
recitation in
order to
pass
The sisteenth and seventeenth QUANTITATIVE Discussing the following: At the end of the topic, the  Lecture/Class 1. Students to
th
16 - week’s objectives is to discuss the TECHNIQUES FOR  Rationale in using student will be able to: discussion explain in
following topics: PLANNING, CONTROL quantitative techniques 1. Explain the rationale in  Textbook assignments class their
17th using quantitative models  Interactive discussion answers to
 Rationale in using quantitative AND DECISION MAKING- probability
Part I  Probability for planning, control and  Quiz the
techniques probability
 Payoff tables decision making  Recitation discussion
 Probability
 Rationale in using  Expected value of perfect 2. Determine values using  Media-supported questions
 Payoff tables
quantitative techniques information the different techniques  Brainstorming 2. Students
 Expected value of perfect
probability  Decision trees 3. Discuss the rationale in  Case Presentations must obtain
information
 Probability  Learning curve using quantitative models  Problem solving a score of,
 Decision trees
 Payoff tables  Simulation technique for planning, control and at least,
 Learning curve
  Monte carlo technique decision making 40% in the
 Simulation technique Expected value of
 Sensitivity analysis 4. Apply the different quiz in
 Monte carlo technique perfect information
  Queuing techniques in preparing order to
 Sensitivity analysis Decision trees
 reports to the pass
 Queuing  Learning curve Linear programming
 management 3. Students
 Linear programming  Simulation technique Program evaluation and
review technique must obtain
 Program evaluation and review  Monte carlo technique
 Gantt chart a score of,
technique  Sensitivity analysis at least,
 Gantt chart  Queuing  Inventory modeling
40% in
 Inventory modeling  Linear programming recitation in
 Program evaluation and order to
review technique pass
 Gantt chart 4. Students
 Inventory modeling must obtain
a score or at
least 40% in
case
analysis in
order to
pass
18TH FINAL EXAMS

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BASIC READINGS Cabrera(2016), Management Accounting Concepts and Applications, GIC Enterprises

EXTENDED READINGS Bhimani, et al, (2012) Introduction to Management Accounting, Pearson Education Limited

Brewer et al, (2016) Introduction to Managerial Accounting (7th edition), McGraw-Hill Education

Drury (2013) Management Accounting for Business (Fifth Edition), CENGAGE Learning

Mowen et al, (2014) Cornerstones of Managerial Accounting – International Edition (5th edition), South-Western CENGAGE Learning.

Roque (2016) Reviewer in Management Advisory Services, GIC Enterprises Inc.

COURSE ASSESSMENT

COURSE POLICIES Based on the CCA Student Handbook, 2nd rev., Page 12
CLASS ATTENDANCE:
Only officially enrolled students are admitted in the class. Any unofficial class attendance cannot be used as a basis for credit. Likewise, students are
expected to attend classes regularly and take the required quizzes, examinations, laboratory and/or field work session of the courses for which they are
enrolled in. Attendance is counted from the first regular class meeting regardless of the time of registration.
1. Limits of Absences
a. Student should not incur absences of more than twenty percent (20%) of the required total number of class and laboratory periods in a given
semester.
i. The maximum absences allowed per semester are:
1. For subjects held once a week, a maximum of 3 absences;
2. For subjects held 2x a week, a maximum of 6 absences;
3. For subjects held 3x a week, a maximum of 9 absences
ii. A student who incurs more than the allowed number of absences in any subject will be given a mark of “FA” (Failure due to absences) as

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 his final rating for the semester, regardless of his performance in the class.
iii. Attendance is counted from the first official day of regular classes regardless of the date of enrollment of the student.
iv. Absences due to sickness must be supported by a medical certificate or an excuse letter from the parent/guardian.
v. A student who participates in any school sponsored activity or who represents City College in an official event is excused from his classes
upon the approval of the Dean for Student Affairs. An excused absence is noted on the student’s attendance record but is not counted
against the allowed number of absences in the subject. However, the student is held responsible in making up for missed work/lesson.
2. On Classroom Behavior
a. Students are expected to show respect to their teachers and classmates in the classroom.
b. Students are not allowed to leave the class without the permission of the teacher.
c. Students are not allowed to eat and drink inside the classroom.
d. Sending text messages and taking class is prohibited.
e. Students are expected to stay inside the classroom in case the teacher fails to come on time. If notice is not give after 15 minutes, the president of
the class should notify the dean’s office.
f. All students are compelled to always observes and maintain cleanliness and orderliness inside the classroom.
COMMITTEE MEMBERS Committee Leader: Edzel Singian
Members:
 Ms. Michaela Serrano
CONSULTATION SCHEDULE FACULTY MEMBER: Mark Rozen Almario
CONTACT NUMBER: 0997 130 7978
EMAIL ADDRESS: markrozen.almario@yahoo.com
CONSULTATION HOURS: 1 hour
TIME AND VENUE: 4:30pm-5:30pm (Thursday), Faculty

COURSE TITLE AY TERM OF EFFECTIVITY PREPARED BY: REVIEWED AND VERIFIED BY: APPROVED BY: TOTAL PAGES

MR. MARK ROZEN R.

MANAGERIAL ACCOUNTING FIRST SEMESTER, MR. EDZEL SINGIAN, CPA MM MRS. AMOR I. BARBA, MM
ALMARIO, CPA 13
1 A.Y 2018-2019 Program Coordinator Dean
Instructor

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