City of Malabon University Date Last Revised:

Feb 12, 2021

College of Business and Accountancy Revision Date:
May 18, 2021
BS Accountancy 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 Accountancy 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 assessments (including
professional licensure and certifications as Certified Public Accountant); 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
INTEGRATED REVIEW – Management Advisory Services ACCTG 118
Pre-Requisite Subject Course Credit
Strategic Cost Management 3 units

Course Requirements
To pass all the quiz, exam and perform activites,

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 course designed to acquaint students with the role of the accountant in the management team
by providing and assisting in the analysis, interpretation, and forecasting of business organizations. It
covers the discussion of the foundation of management accounting its expanding role, organizational
students, and professional ethics for management accountant, design of management accounting
system
Course Outcomes

Upon the completion of hte course, the student is expected to be able to do the following:

1. An ability to analyze a problem, and identify and define concepts and techniques
appropriate to serve client’s needs.
2. An ability to design plan and program to complete the consultancy engagement.
3. An ability to function effectively on teams to accomplish a common goal.
4. An understanding of professional, ethical, legal, security and social issues and
responsibilities.
5. An ability to communicate effectively with a wide range of audiences.
6. An ability to analyze the local and global impact of the economy to the clients industry
and practices.
7. Recognition of the need for and an ability to engage in continuing professional
development.
8. An ability to use current techniques, skills, and tools necessary for MAS engagement.
9. An ability to apply the theories and concepts, professional standards and ethical
standards in the conduct of engagement.
Time Learning Outcomes Content Teaching Activity Assessment
Week 1 Setting expectation Orientation to the Discussion Online
on the course Course discussion

Week 2 To compare the MAS concepts, Lecture/Discussion Online

nature, scope, practices and standards Problem Solving Discussion
objective, and -Nature and scope of Solution
responsibility of management advisory presentation with Online
management services as a explanation problems to be
accounting and professional practice Integration of other solved by the
financial accounting -Process to MAS accounting topics on students
practice this course
-MAS practice
Giving of
To explain the standards
individual Quiz
general approach to -Characteristics of MAS
financial analysis such Engagements
as horizontal and
vertical analysis Management
Accounting
Environment
Apply accurately the -Management
different pricing
Accounting
strategies.
defined
-Powers, duties, and
responsibilities
of a
controller
-Basic functions of
controllership
-Planning and
controlling cycle
-Internal Controls
-Financial and
management
Accounting

Week 3 To explain the Financial Statement Lecture/Discussion Online

general approach to Analysis Problem Solving Discussion
financial analysis such -Interrelate the Solution
as horizontal and financing, presentation with Online
vertical analysis investing and explanation problems to be
operating Integration of other solved by the
strategies of a accounting topics on students
firm. this course
-Financial ratios
Giving of
-Profitability Ratios
 -Liquidity Ratios individual Quiz
-Horizontal Analysis
Apply accurately the -Vertical Analysis
different pricing
strategies.
Week 4 Examine the gross Profit Variation Analysis Lecture/Discussion Online
profit variation on -Sales price variance Problem Solving Discussion
price and quantity -Sales quantity variance Solution
-Cost price variance presentation with Online
-Cost quantity variance explanation problems to be
-Sales mix variance Integration of other solved by the
-Sales volume variance accounting topics on students
this course
Giving of
individual Quiz

Week 5 Generate a statement Statement of Cash Flow Lecture/Discussion Online

of cash flow -Content and form of Problem Solving Discussion
statement of Solution
cash flow presentation with Online
-Direct and indirect explanation problems to be
method Integration of other solved by the
of computing accounting topics on students
cash flow. this course
Giving of
individual Quiz

Week 6 Integrate profit Profit Planning and CVP Lecture/Discussion Online

planning with cost, Analysis Problem Solving Discussion
volume and profit -Contribution Margin Solution
analysis -CVP Relationship presentation with Online
-Break Even Point explanation problems to be
-Margin of Safety Integration of other solved by the
-Sensitivity Analysis accounting topics on students
Operating Leverage this course
Reflect on the
Giving of
importance of having
individual Quiz
a master budget in
the operation of the
company.
Week 7 MIDTERM MIDTERM MIDTERM MIDTERM
Week 8 Reflect on the Nature and Objectives Lecture/Discussion Online
importance of having of Budgeting Problem Solving Discussion
a master budget in - Budgeting systems Solution
the operation of the - Master Budgets presentation with Online
company. - Income Statement explanation problems to be
 Budgets Integration of other solved by the
To compare the - Balance Sheet Budgets accounting topics on students
nature, scope and this course
objectives of Giving of
Budgeting systems. individual Quiz

Week 9 To set up the - Standard Costing Lecture/Discussion Online

standard costs and - Budgetary Problem Solving Discussion
Evaluate the Performance Evaluation Solution
performance using - Direct Materials and presentation with Online
Variance analysis. Direct Labor explanation problems to be
Variances Integration of other solved by the
To compare and - Factory Overhead accounting topics on students
apply the different Variances this course
Responsibility - Recording and
Giving of
Accounting for reporting variances
individual Quiz
Decentralized from standards.
Operations - Nonfinancial
Performance Measures

- Centralized and
Decentralized
Operations.
- Cost Centers
- Profit Centers
- Investment Centers
Week 10 To prepare - Differential Analysis Lecture/Discussion Online
Differential Analysis - Setting Normal Problem Solving Discussion
Reports for a variety Product Selling Solution
of Managerial Prices. presentation with Online
Decisions. - Production explanation problems to be
Bottlenecks, Pricing, Integration of other solved by the
and accounting topics on students
Profits this course
Giving of
- Nature of Capital
individual Quiz
Explain The Nature Investment
and Importance of Analysis.
Capital Investment - Methods not using
Analysis and Evaluate Present Value.
Capital Investment - Methods Using
Proposal Present Value
-
Week 11 Apply the three Product Costing Lecture/Discussion Online
Methods in allocating Allocation Methods. Problem Solving Discussion
Factory Overhead. Activity Based Costing Solution
Methods. presentation with Online
 explanation problems to be
Integration of other solved by the
accounting topics on students
this course
Giving of
individual Quiz

Week 12 Apply Just in Time Just in Time Practices Lecture/Discussion Online

practices to - Accounting for Just in Problem Solving Discussion
Manufacturing and Time Solution
Nonmanufacturing Practices. presentation with Online
setting. - Activity Analysis explanation problems to be
Integration of other solved by the
To prepare Cash Flow - Reporting Cash Flows accounting topics on students
Statement using - Direct and Indirect this course
Direct and Indirect Methods
Giving of
Method,
individual Quiz
To apply the Basic - Basic Analytical
Financial Statements Methods
analytical Methods - Liquidity and Solvency
and Use them to Analysis
assess Busines - Profitability Analysis
Performance and
Condition.
Week 13 To check student’s Answerinf Pre weeks, Lecture/Discussion Online
overall knowledge on Preboard Exams Problem Solving Discussion
MAS review Solution
presentation with Online
explanation problems to be
Integration of other solved by the
accounting topics on students
this course
Giving of
individual Quiz

Week 14 FINALS FINALS FINALS FINALS

Suggested Textbooks/Reference Materials:

Rodelio Roque, Management Advisory Services 2015

Franklin T. Agamata, Management Advisory Services, Conanan Educational Supply, C.M.

Recto Manila. 2015

Ma. Elenita Balatbat Cabrera, Management Accounting Conanan Educational Supply, C.M.
Recto Manila. 2015