om COLLEGE: RVR-COB DEPARTMENT: ACCOUNTANCY COURSE CODE: MODMGT2 CLASS DAYS AND TIME: (March 11 to March 24, 2020) ROOM: K31: Mon to Sat, 1300-1730 K32: Mon to Fri, 1800-2115 0900-1615 INSTRUCTOR NAME: Mr. Perry Carl A. Lim/ Mr. Mark ny M. Ramos. CONTACT INFORMATION: perry.lim@dlsu.edu.ph/ mark.anthonv.ramos@dlsu.edu.ph CONSULTATION HOURS: 30 minutes before/after class COURSE DESCRIPTION: This major course, MODMGT2, MANAGEMENT ADVISORY SERVICES Il, covers contemporary developments in the field of management accounting and strategic management accounting. It is an integrating course that allows students to use their leaming, not only in other accounting subjects but from various subjects in different disciplines, LEARNING OUTCOMES (LO): UNIVERSITY LEARNING OUTCOMES EXPECTED LASALLIAN On completion of the course, the student is expected to be able to do GRADUATE ATTRIBUTES (ELGA) | the following: Critical and creative thinker LOI: Solve problems related to management accounting using various Effective communicator techniques Reflective life-long learner LO2: Prepare and present group case analyses which reflects ethical decision-making and application of this course and other courses in different disciplines to real-world scenario FINAL COURSE OUTPUT: As evidence of attaining the above learning outcomes, the student is required to do and submit the following during the indicated dates of the term: LEARNING OUTCOMES. REQUIRED OUTPUTS DUE DATE _ LOI: Solve problems related to management | At least three solved problems per unit Days 1 to 10 accounting using various techniques LO2: Prepare and present group case analyses | (1) At least two written group case Days 210 11 which reflects ethical decision-making and analyses application ofthis course and other courses in | (2) At least two group case presentations different disciplines to real-world scenario RUBRIC FOR ASSESSMENT: Solved Problems (including Google class exercises) ‘CRITERIA EXEMPLARY — |SATISFACTORY| DEVELOPING | BEGINNING |RATING| 100) (90) (80) (70) ‘Completeness | The student solves all | The student The student solves | The student does 180%] problems assigned and | solvesall of the | majority but not | not solve majority presents all solutions in | problems all of the problems | of the problems good accounting form. | assigned. assigned. assigned. ‘Neatness and | The student solves The student The student The student does Orderliness | problems in an orderly | solves problems | somewhat solves | not solve 20%] manner and labels all | in an orderly problems inan | problems in an amounts and solutions. _| manner. orderly manner. | orderly manner. TOTAL:Written Group Business Case Analysis ‘CRITERIA EXEMPLARY SATISFACTORY] DEVELOPING | BEGINNING |RATING] (100) 00) (80) (70), Content The group applies The group The group applies | The group applies (Application |MODMGT2 topics | applies MODMGT2 MODMGT2 of appropriately and MODMGT2 _| topics somewhat | topics MODMGT2 | includes only realistic _| topics inappropriately | inappropriately ‘and inclusion | assumptions and ethical | appropriately and | and includes some | and includes of logical and | decision-making in the | includes a few | unrealistic unrealistic realistic paper unrealistic assumptions in the | assumptions in the assumptions) assumptions in| paper. paper. 180%] the paper. Format and | The group follows the | The group The group follows | The group does Use of format and has not one_| follows the the format but | not follow format English spelling/ grammatical | format and uses | uses a mixture of | and uses a mixture Language _| error in the paper. only the English | Filipino and of Filipino and 110%] language in the | English language | English language paper which is at | in the paper and/or | in the paper and/or an acceptable | usesthe English | uses the English level language language somewhat inappropriately. inappropriatel Teamwork | The group shows strong | The group shows | The group shows | The group shows 110%] teamwork as evidenced | teamwork as | somewhat a lack | lack of teamwork inthe oneness and | evidenced in the | of teamwork as__| as evidenced in consistency both in the | consistency in | evidenced in some flow and contents of | terms of content | inconsistencies the paper. of the paper. both in the flow | and contents of the and contents ofthe | paper. paper. i TOTAL: Group Presentation CRITERIA EXEMPLARY [SATISFACTORY] DEVELOPING | BEGINNING |RATING (100) (90) (80) 0) Oral The group The group The group The group resentation | communicates clearly | communicates | communicates __| communicates skills the content of the clearly the somewhat clearly | vaguely the (includes the | report, answers all of | content of the | the content of the | content of the Q&A part, | the questions properly | report and report and fails to | report and fails to business and confidently, and | answers all ofthe | answer some of | answer the attire) | generates interest questions, the questions questions, [40%], among the audience. Presentation | The group includes | The group The group The group format and | only the relevant items. | includes all includes some of ‘content and materials inthe | required items | the required items 140%] report and materials in| and materials in the repor. the report Teamwork | The group is organized | The group is | The group is The group is 20% and shows strong organized and | somewhat disorganized and teamwork and shows teamwork | organized and | shows lack of camaraderie as asevidenced in | showsahint of | teamwork as evidenced in the the presentation. | teamwork as evidenced in the presentation, evidenced inthe | presentation. presentation TOTAI MODMGT2 Syllabus Page 2 of 6OTHER REQUIREMENTS AND ASSESSMENTS: Aside from the final output, the student will be assessed at other times during the term by the following: Quizzes/Concept tests Comprehensive examination Peer evaluation (for group work) Class participation/recitation Completeness and neatness of submitted works Punetuality and promptness in submitting works Good manners and right conduct Peer Evaluation (for Group Work) ‘CRITERIA EXEMPLARY | SATISFACTORY] DEVELOPING | BEGINNING |RATING] (100) (90) (80) (20) Contribution | The student contributes. | The stadent The student The student does 10 team’s final | to the team’s final contributes to the | contributes not contribute to output output more than what | team’s final output | somewhat to the | the team’s final WU is expected. as expected. team’s final output._| output. GRADING SYSTEM: GRADE POINT DESCRIPTION PERCENTAGE 40 Excellent 97-100 35 Superior 94-96 30 Very Good 91-93 25 Good 87-90 20 Satisfactory 83-86 1s Fair 77-82 10 Pass 70-76 00 Fail Below 70 ‘The student will be graded according to the following: BASIS Quizzes (at least two with an overall total of 100 points) 15% Group Presentation and Written Group Business Case Analysis 50% Oral Comprehensive Examination (with written report) 25% Class Standing (class participation, completeness and neatness of submitted works, punctuality 10% and promptness in submission of works, good manners and right conduct) TOTAL 1009 LEARNING PLAN: LEARNING TOPICS DAY LEARNING OUTCOMES NO. ACTIVITIES UNIT I: CONTEMPORARY MANAGEMENT PHILOSOPHIES AND TOOLS Solve problems [1.1 _Just-in-Time (JIT) Philosophy 1 | Read text, Chapters 1, 11, and 20; related to and purchasin; ‘Answer textbook exercises ‘management 1.1.2 JIT inventory management accounting; 1.2 Total Quality Management/Lean Production Read text, Chapters 1, 14, and 15; Prepare and present 12.1 Definition of quality _ Answer textbook exercises group case analyses, 1.2.2 Costs of quality 1.2.3 Lean manufacturing and accounting 12.4 Productivity measurement 13_Six Sigma 2 | Read text, Chapter 1, 12, and 20; 1.4 Theory of Constraints Answer textbook exercises; 1.5 Benchmarking QUIZ.1 (Unit 1) 1.6 Business Process Reengineering I MODMGT? Syllabus Page 3 of 6LEARNING TOPICS DAY LEARNING OUTCOMES NO. ACTIVITIES UNIT Il: STRATEGIC COST MANAGEMENT Solve problems [2.1 Basic Concepts of Strategic Cost Management | 3 | Read text, Chapter 11; related to Answer textbook exercises management 22 Review of Cost Accumulation Systems Review MODCOSI/2;, accounting; 2.2.1 _Job order costing Read text, Chapters 5, 6, and 11 Prepare and present 2.2.2 Process costi group case analyses Backflush costing 23 ity-Based Costing and Management Review MODCOSI; Review: Activity-based costing Read text, Chapters 4 and 12; Activity-based management Answer textbook exercises 24 Environmental Cost Management 4 | Read text, Chapter 14, Answer textbook exercises 2.5 Kaizen and Life Cycle Cost Management Read text, Chapters 1, 12, and 18; 2.5.1 Kaizen costing Answer textbook exercises 2.5.2 Target costing 2.5.3 Life-cycle costing 2.6 Value-Chain Analysis. Read text, Chapter 17 2.7 Measuring and Managing Customer 3 | Read text, Chapter 18; Relationships and Profitability Read Atkinson, pp. 218-240; 2.7.1 _ Gross profit variance analysis Answer textbook exercises 2.7.2 Sales price and sales volume variances 2.7.3 Contribution margin variance 2.7.4 Market share and market size variances 2.8 Management Accounting & Control Systems ‘Read text, Chapter 10; 2.8.1 _ Definition Read Atkinson, pp. 340-372; 2.8.2 Characteristics QUIZ 2 (Unit 1) 2.8.3 Organizational Aspects 2.8.4 Behavioral Aspects 2.8.5 Incentive Systems UNIT Ii: STRATEGIC MANAGEMENT ACCOUNTING Solve problems [3.1 Balanced Scorecard (BSC) 6-7 | Read text, Chapter 13; related to 3.1.1 Definition and Components of BSC Answer textbook exercises; management 3.1.2 _ Strategy Map ORAL COMPREHENSIVE accounting; 3.1.3 _ Four Perspectives of BSC EXAMINATION Prepare and present 3.1.4 Barriers to Effective Use of BSC group case analyses FOURTH HOUR ACTIVITIES: ‘* Departmental exams and other types of assessments (e.g. Oral comprehensive examination, take-home exercises and activities) + Business case analyses Guided independent study Mentoring/consuttation REFERENCES: Atkinson, A.A., Kaplan, R.S., Matsumura, E.M., and Young, S.M. (2012). Management Accounting: Information for Decision Making and Strategy Execution, 6" edition. Pearson Education, Inc. [Available: 2007 — Call No. HF5657.4 M36 2007] Blocher, E.J., Stout D.E., & Cokins, G. (2016). Cost Management: A Strategic Emphasis, 7 edition, international student edition. Boston, MA: MeGraw-Hill Education. [Available: 2013 — HF5686.C8 BS6 2013] Brewer, P.C., Garrison, R.H., & Noreen, E,W (2016). Introduction to Managerial Accounting, 7 edition, ‘international student edition. New York, NY: McGraw-Hill Education. [Call No. HFS657.4,F64 2016] MODMGT2 Syllabus Page 4 of 6 ewBurns, J., Quinn, M., Warren, L., & Oliveira, J. (2013). Management Accounting. London: McGraw-Hill Education, [Call No. HF $657.4 B87 2013] Datar, $.M., & Rajan, M.V. (2018). Homgren’s Cost Accounting: A Managerial Emphasis, 16" edition. England: Pearson Education Limited. [Available: 2009 - Call No. HF5686.C8 H672 2009] Hansen, D.R. and Mowen, MM. (2015). Comerstones of Cost Management, 3% edition. Mason, OH: South Western Cengage Learning, [TEXT: electronic copy] [Call No. HF 5686.C8 1334 2015] Hilton, R.W. and Platt, DE. (2015). Managerial Accounting: Creating Value in a Global Business Environment, 10” edition, global edition. Singapore: McGraw-Hill Education (Asia), [Call No. HFS657.4 H55 2015] Philippine CPA and AICPA Reviewers in Management Advisory Services ONLINE RESOURCES: © McGrawHill website: www.megrawhill.com * Wiley website: www.wiley.com CLASS POLICIES * POLICIES SPECIFIC TO THE COURSE: © Only BSA students who had obtained a final grade of at least 2.0 in all sub-modules of MODULE 2 and IBS students with minor in Accountaney are qualified to take this course. © For BSA students, this course is a prerequisite to MODULE 4. Only students who had obtained a final sade of at least 2.0 in this course may qualify for MODULE 4. © The comprehensive examination is a business case analysis which is oral in nature and covers topics in MODMGT? and related courses in various disciplines. This is held on the last day of the module. The business case will be given to the class at least one meeting prior to comprehensive examination date. The examination involves a 10-minute group case presentation and 20-minute Q&A by panelists (done per individual). Although with group effort, the panelists will grade the student individually. © There is no midterm examination in this course. ‘©The number of groups in a class should be a minimum of four and a maximum of six. Each group should have 5 to 7 members, depending on faculty discretion. (©The business cases for presentation and submission would be given by the faculty member to the class at least one meeting prior to date of presentation © Non-presenting groups need to submit a written report on the same date as the presenting group. The presenting group needs ONLY to submit a printout of powerpoint slides (maximum of four slides per age) to the faculty member on date of reporting, The outline of all written reports and oral presentations as follows: Introduction (include from whose point of view you are analyzing the case) Statement of Problem ‘TOWS Identification (in bullet points for the different areas) Alternative Courses of Action Analysis of Alternative Courses of Action (include a table with a point system) Conclusion Recommendation with detailed action plan (© The format of all written reports is as follows: = Paper size: Letter (8.5” x 11”) Margin: 1” on all sides Font and Font size: Tahoma I Paragraph alignment: Align left Paragraph spacing: 1.5 Length of written report: MAXIMUM of 10 pages, EXCLUDING cover page and attachments MODMGI2 Syllabus Page 5 of 6 ‘a© Whenever applicable, students enrolled in this course are required to join this class's “google classroom”. Detailed instructions regarding this would be provided by the faculty member. © Itis the responsibility of the student to be mindful of his/her absences/tardiness and performance in class. © Specific class policies on attendance, make-up quizzes, academic honesty, grading system, dress code, classroom management, and others not mentioned above, are to be discussed by the faculty member on the first day of classes. DEPARTMENT POLICIES (© Please observe office hours and consultation hours/schedule of the faculty member. ‘© For student concems regarding the BSA program or the course, please set an appointment with the Department Vice Chair. For all other inquiries, please visit the Accountancy Department located at Faculty Center, 1* floor. When inside the Department, students are expected to observe silence, and ‘maintain the cleanliness and orderliness of the room. Important announcements will be posted on the Accountancy Department bulletin board. MODMUGT Commie 22 ara 200 prepared by Noted by Ctioosel 99000 JO" RABO. DR. EMILINA R. SARREAL_ Coordinator Chair, Aécountancy Department Dean, RVRCOB MODMGT2 Syllabus Page 6 of 6