Study Guide for SCOMAN 2 Course

Summer 2020
A. INSTRUCTIONS:
1. Locate an area that will be conducive to concentrated learning.
2. Read the handouts and supplement that with other reference materials (e.g. textbooks, videos or
articles from the internet).
3. Answer the activity worksheets, illustrative exercises and submit it on or before the deadline.
4. Final Output:
 Short bond paper
 Case Analysis – Differential Analysis and Capital Budgeting combined in one Case.
 File Type of Output: Either of the following
o Word Document
o PDF FILE
o JPEG FILE (PICTURE)
 Submission of the Final Output
o DATE: JUNE 25, 2020
o THRU: EMAIL OR PRIVATE MESSAGE

ARLENE ROCABO MELVIN MARAYA GRACE ORALLER

FB: Arleen Rocabo FB: Yomi Nikamura Lee FB: Grace Oraller
Phone: 09391075338 Phone: 09166667939 Phone: 09306930442
Email: Email: Email:
arleen.alegro@gmail.com melvinmaraya34567654@gmail.com graceoraller@gmail.com
If submitted via email: Subject of the Email is “CASE ANALYSIS_FAMILY NAME_FIRST NAME”

5. If any concerns related to the course, please visit in your respective FB Group Chat prepared by your
instructor or Contact Information provided above.

B. LEARNING GUIDE

LEARNING OUTCOME:
At the end of the semester, students are expected to make appropriate courses of action to
address more complex practical business and accounting situations through the analysis of accounting
data.

FINAL OUTPUT: Case Analysis – Differential Analysis DEADLINE: June 25, 2020
and Capital Budgeting (Combined in One Case)
Note: The Case Problem for Case Analysis
will be posted via Canvass and/or FB Messenger
Group Chat on June 25, 2020.

Topics Intended Learning Outcome Study Timeline

Decentralization and Authority Illustrate the role of June 8, 2020
responsibility accounting in
an organization and evaluate
the different investment
centers.
Transfer Pricing and Bases of Transfer Pricing Depict the process of setting June 9, 2020
transfer prices and discuss
comprehensively the
advantages and
disadvantages of alternative
 pricing methods.
Prepare accurately the
journal entries an balance
sheet on the date of
formation.

Balanced Scorecard Identify and improve various June 10, 2020

internal functions and their
resulting outcome.
Differential Analysis/ Relevant Costing June 11-12, 2020
 Basic Concepts of relevant costs to
decision making.
 Short-term managerial decision –
Making (Make or buy, Sell as is or
Prepare a correct analysis
process further, Accept or reject a
showing short-term
special order, Use of a scarce resource,
managerial decision making.
Continue or shut down operation, Add,
drop (eliminate), or continue (retain)

Capital Budgeting Identify the factors affecting June 14-15, 2020

 Capital Investment Decision (Basic
concepts, definition, and objectives;
 Factors affecting capital budgeting
decision;
 Net investment, net returns/ income;
 Capital financing;
 Capital budgeting techniques;
 Method that consider the time value of
money;
 Method that do not consider time
value of money).
Quantitative Methods for Planning a Control
 Probabilities; Regression and
Correlation Analysis (High-Low Method,
Method of Least Squares) Linear
Programming;
 PERT and CPM
Areas & Basic Considerations in Management
Advisory Services (MAS); MAS Practice
Standards and Ethical Considerations;
Stages of Management Consultancy
Engagements and other practices
capital investment/budgeting
decisions and compute for
the net investments and net
returns.
Objectively evaluate the
acceptability of an
investment project using
non-discounted methods.
Objectively evaluate the
acceptability of an
investment project using
discounted methods.
June 16-17, 2020
Accurately compute the
regression and correlation
analysis based from the
accounting data that are
available.
Explain and understand the June 18-19, 2020
scope and role of
accountants as consultants in
the changing arena and to
use the specific standard or
sources that will suit a
particular problem or
scenario.
Prepare the students on how June 20, 2020
they are going to deal dear
client; To be able to explain
and understand on how to
document the findings.

C. ASSESSMENT TOOLS
 Scores in Activity Worksheets based on the no. of items
 Final Output – Rubric for Final Output
 EVALUATION RUBRIC for SCOMAN2 CASE ANALYSIS

CRITERIA REQUIREMENTS WEIGH SCOR DISTINGUISHED/ PROFICIENT/ BASIC/FAIR NON-PERFORMANCE/

T E EXCELLENT GOOD (2) POOR
(4) (3) (0)

Identification of A minimum of 3 10% Identifies and Identifies and Identifies and Identifies and
the main issues issues without understands all the understands most of the understands some of the understands few of
and/or problems. maximum limit. main issues in the case main issues in the case main issues in the case the main issues in the
Provided, that study. study. study. case study.
issues are in
relation to
SCOMAN 2 topics,
except for MAS
Consultancy
Engagement.

Literature research Majority (at least 15% Excellent research Good research and Limited research and Incomplete research
& review. 60% or higher) of with clearly documented associations between and associations
articles and/or documented associations between the problems or between the problems
references must be associations between problems or questions questions and key or questions and key
within last 10 problems or questions and key course course concepts and course concepts and
years. An relevant and key course concepts and some (2 or little (1 or more) use no use of
to the issues and concepts and good (3 or more) use of of corroborating corroborating
problems being more) use of corroborating sources. sources. sources.
raised. corroborating sources.

Analysis of the key All issues must be 25% Insightful and thorough Insightful and thorough Insightful and Incomplete analysis of
issues. analyzed. analysis of all the key analysis of most of the thorough analysis of the key issues.
issues. key issues. some of the key
issues.
Alternative Provide method of 20% Alternatives cover all the Alternatives cover Alternatives cover Incomplete analysis
solutions comparison key issues with method most of the key issues some of the key of alternatives with
and/or options. between to evaluate all with method to evaluate. issues with method to no evaluation method.
alternatives. equally. evaluate.
Observations Include short-term 20% Well-reasoned, Solid, well-thought out Shallow observations Superficial
and/or and long-term logical, relevant observations and and observations and
recommendations recommendations; observations and recommendations on recommendations on recommendations on
on effective Included should be recommendations on effective solutions to effective solutions to effective solutions to
solutions. realistic time effective solutions to many of the some of the a few of the
frames, most of the problems/issues. problems/issues. problems/issues.
designation of problems/issues.
roles
and responsibilities
of all stakeholders
and an appropriate
evaluation
program.
Writing Includes overall 10% Writing is totally free of There are few spelling There are several There are many
Skills/Professional composition, grammar and spelling or grammatical errors. spelling or spelling errors and
Presentation. structure, errors. Clear, concise and Most ideas are clearly grammatical errors. grammatical
grammar, creative presented and Some ideas are clearly mistakes. Ideas are
spelling, and presentation of ideas references are used. presented. hard to follow.
punctuation. and properly References are References are not
referenced. sporadic or not used. used.