City of Malabon University Date Last Revised:

Feb 12, 2021

College of Business and Accountancy Revision Date:
May 18, 2021
BS Management Accounting Semester Adopted:
AY 2021-2022

Vision
The City of Malabon University College of
Business and Accountancy is committed to
produce Trustworthy and Competent
Professionals in the World of Business.
Mission
College of Business and Accountancy of the City
of Malabon University aims to provide life-long
learning with relevant experiences; rooted upon
Ethical and Standard in Business Industries.

College Goals

C.B.A.-C.M.U. generally anchored to the following objectives; to wit:

To keep the students updated with the latest information through in-house seminars and training.

To actualize the theoretical knowledge and application through on-the-job training, case analysis and
management research for economic decision making.

Program Outcomes

A graduate of BS in Management Accounting should be able to:

1. Resolve business issues and problems, with a global and strategic perspective using knowledge
and technical proficiency in the areas of financial accounting and reporting, cost accounting and
management, accounting and control, taxation, and accounting information systems;

2. Conduct accountancy research through independent studies of relevant literature and

appropriate use of accounting theories and methodologies;

3. Employ technology as a business tool in capturing financial and non-financial information,

generating reports and making decisions;
4. Apply knowledge and skills to successfully respond to various types of; and Confidently maintain
a commitment to good corporate citizenship, social responsibility and ethical practice in
performing functions as an accountant.

Course Information
Course Name Course Code
Statistical Analysis with Software Application CAE219
Pre-Requisite Subject Course Credit
3 units
None
Course Requirements

Grading System
% Scale Rating Numerical Rating Remarks
98-100 1.00 Excellent
95-97 1.25 Excellent
92-94 1.50 Very Good
89-91 1.75 Very Good
86-88 2.00 Good
83-85 2.25 Good
80-82 2.50 Satisfactory
77-79 2.75 Satisfactory
75-76 3.00 Passed
Below 75 5.00 Failed
INC Incomplete
DO Dropped Officially
DU (5.00) Dropped Unofficially

Course Description
This is a 3-unit course on the use of basic principles of statistics as applied to accountancy, business
and management. Students are initially taught the fundamentals of descriptive statistics such as
measures of central tendency and variation, probability and probability distributions. They are
likewise taught the basics of inferential statistics such as interval estimation, hypothesis testing,
ANOVA, Chi-square, z-test, t-test, as well as regression and correlation analysis.

This course covers cost

management and strategy and
its implementation. This will
involve the
discussion of the uses of cost
management, contemporary
business environment, strategic
focus and
development of competitive
strategy, contemporary
management techniques and
professional
environment of cost management.
Emphasis shall be given an
implementation of strategy such
as the Balances Scorecard and
Value
Chain, strategy and the Master
Budget, Variable Costing,
Decision Making with Relevant
Costs and
Strategic Emphasis, Cost Planning
for the Product Life Cycle, Target
Costing, Theory of Constraints
and Strategic Planning,
Management Control of
Quality, Management Control
and Strategic
Performance Measurement,
Strategic Investment Units and
Transfer Pricing, and Capital
Budgeting.
The course culminates in the
discussion of Management
Compensation Business
Analysis and
Business
This course covers cost
management and strategy and
its implementation. This will
involve the
discussion of the uses of cost
management, contemporary
business environment, strategic
focus and
development of competitive
strategy, contemporary
management techniques and
professional
environment of cost management.
Emphasis shall be given an
implementation of strategy such
as the Balances Scorecard and
Value
Chain, strategy and the Master
Budget, Variable Costing,
Decision Making with Relevant
Costs and
Strategic Emphasis, Cost Planning
for the Product Life Cycle, Target
Costing, Theory of Constraints
and Strategic Planning,
Management Control of
Quality, Management Control
and Strategic
Performance Measurement,
Strategic Investment Units and
Transfer Pricing, and Capital
Budgeting.
The course culminates in the
discussion of Management
Compensation Business
Analysis and
Business
Course Outcomes
1. Understand the basic principles of descriptive and inferential statistics as applied to the context of
business and management.
2. Use the appropriate statistical treatment depending on the nature of variables or problem at hand.
3. Use available software packages such as Microsoft Excel and SPSS in analyzing and interpreting
data.
4. Prepare a simple statistical research paper that applies the basic tools learned in the course
5. Appreciate the use of statistics in business decision-making and research.

Time Learning Outcomes Content Teaching Activity Assessment

Week 1 Setting expectation on Orientation to the Course Discussion Online discussion
the course

Week 2 • Define statistics and INTRODUCTION TO

describe its branches STATISTICS
• Differentiate the • Definition of statistics
different levels of data • Branches of statistics
measurement • Data vs Information
• Differentiate • Data and Statistics
qualitative vs • Levels of Data
quantitative data Measurement
• Appreciation of the • Measurement Scales of
use of statistics in Data
business • Qualitative vs
Quantitative
• Uses of applications of
statistics in business

Suggested Readings:
Anderson, Sweeney and
Williams, Chapter 1
Week 3 • Manually create DESCRIPTIVE STATISTICS:
graphs and charts • Graphical and tabular
applicable to a set presentation of data
of data or variables • Frequency Distributions
• Create graphs and
charts proficiently • Suggested Readings:
using Microsoft Anderson, Sweeney and
Excel Williams, Chapter 2
Week 4 • Calculate the mean, DESCRIPTIVE STATISTICS
median and mode for • Measures of Central
group and Location
ungrouped data using
manual, calculator and • Suggested Readings:
MS Anderson, Sweeney and
Excel Williams, Chapter 3
• Interpret the results
of the measure of
central location
given the nature of the
variable and data set
Week 5 • Calculate the DESCRIPTIVE STATISTICS
variance, standard • Measures of Central
deviation, range Variability and skewness
 and interquartile • Five Number Summary
range, coefficient of
variation for a • Suggested Readings:
set of data Anderson, Sweeney and
• Calculate and Williams, Chapter 3
interpret the
coefficient of skewness
• Identify outliers
given a data set
• Generate the 5
number summary for a
set of data
Week 6 • Calculate and DESCRIPTIVE STATISTICS
interpret the • Measures of Association
covariance and
correlation • Suggested Readings:
coefficient for a set of Anderson, Sweeney and
variables Williams, Chapter 3

Week 7
Week 8 • Understanding of the PROBABILITY
basic rules of • Factorial notation
probability using • Fundamental Principle
one’s knowledge of of
combinatorics. Counting
• Skillfully distinguish • Permutation and
permutations from Combination
combinations. • Probability
• Calculate the • Rules of Probability
probability of an event • Addition Rule and
using the rules Multiplication Rule
of probability.
• Suggested Readings:
Anderson, Sweeney and
Williams, Chapter 4
Week 9 • Distinguish a discrete PROBABILITY
from continuous DISTRIBUTIONS
probability • Discrete probability
distribution distribution
• Calculate the mean • Continuous probability
and variance of distributions
probability • Mean and variance of
distributions probability distributions

• Suggested Readings:
Anderson, Sweeney and
Williams, Chapter 5 & 6
Week 10 • Determine the SAMPLING DISTRIBUTION
sampling distribution OF THE MEAN
of the mean\ • Central Limit Theorem
• Apply the central
 limit theorem to word • Suggested Readings:
problems Anderson, Sweeney and
Williams, Chapter 7
Week 11 • Estimate the INTERVAL ESTIMATION
population mean and • Population Mean
population • Population Proportion
proportion using 0.10,
0.05 and 0.01 levels of • Suggested Readings
significance Anderson, Sweeney and
Williams, Chapter 8

Week 12 • Perform hypothesis HYPOTHESIS TESTING

tests on a population • Population Mean
mean and • Population Proportion
population proportion • Difference between
means

• Difference between
proportions
• Type I and II errors

• Suggested Readings:
Anderson, Sweeney and
Williams, Chapter 9 and
10
Week 13 • Conduct hypothesis HYPOTHESIS TESTING
testing of the • Goodness of Fit
Goodness of Fit • Test of independence
and Independence • Test of equality of three
using a set of data or
• Determine the more population
equality of three or proportions
more population
proportions • Suggested Readings
Anderson, Sweeney and
Williams, Chapter 12
Week 14 Finals

Suggested Textbooks/Reference Materials:

• Anderson, D.R., Sweeney, D.J., Williams, T.A. (2015). Modern business statistics with Microsoft
Office Excel (5th ed.). Stamford, CT: Cengage Learning.

Prepared by:
Prof: Donna Zandueta-Tumala, CPA