Vision: "Truth and Goodness in Man and for

All others through Education"

Tomas del Rosario College

Balanga City, Bataan

DEPARTMENT: Business Administration

Course Code: Opr. Mgmt. 111

Course Title: Managerial Accounting

I. Course Description:
A Course to provide non-accounting majors with a comprehensive study of Management Accounting. It is designed to introduce the students to the nature of Management
Accounting and the use of accounting information in the performance of management functions. Emphasis is focused on cost concepts, reponsibility accounting, cost accumulatio
and cost volume profit analysis to provide the students with adequate background before going into budgeting and decision making based on costs.

II. Course Credits: 3 Units

III. Course General Objectives:

At the of this course, students are expected to:
1. Develop awareness on the relation of their course with the College Vission and Mission.
2. Enable the students to obtain a comprehensive understanding of Management Accounting and its uses.
3. Appreciate the values of social responsibilty and ethical behavior in Management Accounting.
4. Equip the students with the ability to apply the lattest analytical techniques to a variety of problems in Management Accounting.
5. Equip the students with the ability to analyze Financial Statements not only from the point of view of management but also from those of creditors,
investors, governmental agencies and other parties interested in the operations of any organization.

IV. Course Content:

PRELIMINARY PERIOD

Time Frame Topics Intended Learning Outcomes

Lesson One Upon completion of this lesson, students
Weeks 1,2,3. Nature Of Management Accountinng should be able to:
 Management Accounting Defined > Define management accounting, controllership,
Management And Its Functions and the finance function in business.
Scope Of Management Accounting > Expalin how management accounting facilitates
Management Accounting Distinguised From Fiancial Acctg. the performance of management functions.
Principles In Internal Reporting > Differentiate management accounting from
Social Responsibility Of The Management Accountant financial accounting.
The Chief Financial Officer > enumerate and explain the functions of the
Controllership chief financial officer and the other officers in
Functions Of The Controller his department.
Staff Authority Of The Controller
The Accountant
The Cost Accountant
The Internal Auditor
The External Auditor

Lesson Two Upon completion of this lesson, students

Weeks 4,5,6. Cost, Responsibility Accounting, and Product Costing should be able to:
Cost Defined > Define the terms used in referring to different
Classification Of Costs kinds of costs, budgetary control, responsibility
Control Of Operations accounting, responsibility centers and the
Control: Definition And Requisites different kinds thereof, job order and process
Manage Control And Absolute Limitations costing.
Budgetary Control > Enumerate the different classes of costs and
Responsibility Accounting give examples of each.
Responsibility Centers > State the significance of responsibility accounting
Obejectives Of Responsibility Accounting in an organization and how it is actualized.
Controllable And Noncontrollable Costs > Differentiate job order costing from process
Direct And Indirect Costs costing.
Responsibility Accounting Reports > Make simple computations under job order and
Job Order Costing process costing methods.
Schedule Of Cost Of Goodds Manufactured Based
On Job Order Cost Sheets
Process Costing
Equivalent Units Of Production With Beginning Inventory
For Work In Process
Schedule Of Cost Of Goodds Manufactured Based
On Production Report
Average Costing Method ( One Department Factory )
 MID-TERM PERIOD
Lesson Three Upon completion of this lesson, students
Weeks 1,2,3. Splitting Semi variable Costs, CVP Analysis, and Variable should be able to:
Costing > Define fixed cost, variable cost, semi-variable
Behavioral Patterns Of Costs And Expenses cost, relevant range, CVP analysis, contribution
Splitting Semi- Variable Costs ( SVC ) margin, break even point, margin of safety, and
High And Low Point Method variable costing.
Cost- Volume- Profit ( CVP ) Analysis > Split semi-variable costs into fixed and variable.
Assumptions In CVP Analysis > Estimate total costs and expenses based on
Breakeven ( BEP ) Point Computation different levels of production/sales within a given
Controbution Margin ( CM ) Approach In BEP Computation relevant range.
Variable Costing > Compute for breakeven point, sales with desired
Full Or Absorption Costing profit, sales resulting in a loss, net income based
on margin of safety.

Lesson Four Upon completion of this lesson, students

Weeks 4,5,6. Corporate Panning and Budgeting should be able to:
Corporate Planning > Define corporate planning, strategic planning,
Role Of Management Accounting In Corporate Planning operational planning, budgeting, zero-base
Programming, Budgetting, And Accounting budgeting, incremental budgeting, master budget.
Zero - Base Budgeting > Compute for expected value of sales estimates,
Incremental Budgeting and budgeted figures for production volume,
Budget Period materials usage, materials purchases, materials
Master Budget cost, labor hours, labor cost, factory overhesd,
The Budgeting Process inventories, cost of goods manufactured, cost of
Objectives Of Budgeting goods sold, operating expenses and financing
Sales Forecast And Sales Budget charges.
Budgeted Sales > State how budgeted financial statements are used
Computations For Budgeted Figures In The in the control of operations.
Master Budget - Trading Concern
Budgeted Income Statement - Trading Concern
Cash Budget
Budgeted Statement Of Cash Flows
Indirect Method Of Computing For Budgeted Net Cash
Flows From Operating Activities
Budgeted Balance Sheet
Capital Expenditures Budget
Master Budget For A Manufacturing Firm
 Review And Revisions Of The Master Budget
Use Of Budgets In Controlling Operations

FINAL PERIOD
Lesson Five Upon completion of this lesson, students
Weeks 1,2,3. Relevant Costs In Managerial Decisions should be able to:
Qualitative And Quantitative Factors > Define relevant costs, qualitative and quantitative
Relevance Of An Item Of Cost factors, BEP price for special oeders, optimum
Accept Or Reject Special Order product mix.
Continue Making Or Buy > Enumerate the relevant cost items and compute
Sell Or Process Further for net advantage/disadvantage in each of the
Optimum Product Mix different types of decision problems taken up in
Retension Or Dropping Of A Product Line the chapter such as those special orders, make or
Retension Or Closure Of An Organizational Segment buy, sell as is or process further, optimum
Temporary Shutdown product mix,
Pricing Decisions

Lesson Six Upon completion of this lesson, students

Weeks 4,5,6. Analysis of Financial Statements should be able to:
Limitations Of Financial Statements > State the importance of proficiency in analyzing
Tools And Techniques financial statements.
Gross Profit Variation Analysis And Analysis Of Variation > Enumerate the tools and techniques in analyzing
Comparative Statements financial statements.
Common Size Statement > Analyze the financial statements of an existing
Trend Analysis corporation as contained in its annual report.
Financial Ratios
Indicators Of Profitability
Indicators Of Liquidity Or Short-term Solvency
Measures Of Stability Or Long-term Solvency
Number Of Days In The Operating Cycle
Cash Flow Analysis
 V. Textbook and References:

1. Mejorada, Nenita D. Management Accounting 4th Edition Goodwill Bookstore, Inc.

2. De Leon, Norma D. (2019) Cost Accounting & Control GIC Enterprises & Co., Inc.

VI. COURSE REQUIREMENTS:

1. Quizzes
2 . Recitation
3. Assignments
4. Chapter Test / Long Exams
VII. GRADING SYSTEM:
Grades Are Computed As Follows:
Preliminary Average = ( C.S. x 2 ) + Preliminary Exam
3

Mid -Term Average = ( C.S. x 2 ) + Mid - Term Exam

Final Average = ( C.S. x 2 ) + Final Exam

3

Final Grade = Prelim Average + Mid-Term Average + Final Average

3
Class Standing Is The Sum Of The All Percentage Ratings In Quizzes, Recitation, Debates, Assignments, And Case Analysis

The following formula is used on grade transmutation:

Raw Score x 50
Number of Items

Prepared by : Recommending Approval:

JEFFERSON L. TRIGUERO, CPA, MBA JEFFERSON L. TRIGUERO, CPA, MBA

Instructor Dept. Chair - Business Administration
 Mission: Produce, through responsive curriculum, morally
upright, committed and competent graduates capable of
meeting the growing human resources needs in the
professions, government, business, industry and home.

gned to introduce the students to the nature of Management

ed on cost concepts, reponsibility accounting, cost accumulation
decision making based on costs.

nting.
o from those of creditors,

Assessment
Teacher-Learner Activities Methods/Tasks

Lecture Recitation
Class Discussion Seatwork
Power Point Presentation Quiz

Activity: Search the internet and look for the

different functions of managerial
accounting.

Lecture Assignment
Class Discussion Recitation
Power Point Presentation Seatwork
Quiz
Prelims Exam.
Lecture Assignment
Class Discussion Recitation
Problem Solving Quiz

Lecture Assignment
Class Discussion Recitation
Problem Solving Seatwork
Power Point Presentation Mid-term Exam.
Lecture Assignment
Power Point Presentation Seatwork
Problem Solving Quiz

Lecture Assignment
Problem Solving Quiz
Activity: Search the internet and look for the Seatwork
different financial ratios used in analyzing Final Exam.
financial statement.
rage

nments, And Case Analysis

+ 50

Approved by :

MERCEDES G. SANCHEZ, Ed. D.

Vice President for Academics, Student Affairs
and Extension Services