OLIVAREZ COLLEGE TAGAYTAY

PROGRAM: BACHELOR OF SCIENCE IN ACCOUNTANCY

A.Y. 2021-2022 - 1ST Semester

COURSE SYLLABUS
Course Title: MANAGEMENT SCIENCE
Couse Code: ACCTNG 1
Course Credit: 3 UNITS
Placement: Level I, 1st Semester
Pre-requisite: None
OLIVARIAN PHILOSOPHY OF EDUCATION INSTITUTIONAL INTENDED LEARNING
OUTCOMES/GRADUATE ATTRIBUTES
Olivarian education endeavors to combine the best in human and Christian tradition A. Intellectual Competence
with awareness of and involvement in the present day demand of human, national, A.1 Researchers
and global development. The earnest striving for self-realization, is therefore, Olivarian graduates who are active in relevant research activities
directed to find its fulfillment in responsible service that will significantly contribute to including the application of evidenced – based practice for the
the common efforts towards national development. improvement of their profession both in the local and international
academic environment.
SCHOOL MOTTO
A.2 Innovators
“Educating the MIND, BODY & SOUL” goes the Olivarian Motto. These words Olivarian graduates who demonstrate creative and analytical
capsulate the Olivarian Philosophy of Education committed to the development of thinking skills and are able to initiate change, communicate
the critical mind capable of intelligent decision-making and analysis; physically fit relevant information and produce results.
body that is well versed with arts, skill and athletics. A sound mind make up a total B. Professional Excellence
person with a spirit that is in communion with Christian ideals, and one who is B. 1 Lifelong Learners
dedicated in the service of God, country and men. Olivarian graduates who engage in continuous learning for
professional development that promotes a culture of excellence in
CORE VALUES the delivery of quality educational service.
B. 2 Workplace Leaders
HONESTY
EXCELLENCE Olivarian graduates who attain managerial positions in various
ACCOUNTABILITY fields of practice, manifesting effective and efficient performance
RESPONSIBLE INQUIRY in the workplace grounded on discipline and integrity.
TEAMWORK C. Compassionate Servitude
C.1 Transformational Leaders
Olivarian graduates who initiate and participate actively in
community extension programs acting as agents of change
alongside with promoting social responsibility and concern for the
less privileged members of the community where they serve.
C.2 Nation Builders
Olivarian graduates who advocate nation building through quality
social service, value-driven professional practice, and functional
national and global competencies.

BSA PROGRAM OUTCOMES

1. Analyze critically and effectively problems in different areas of accounting

2. Review and refresh the basic concepts and standards in accounting.
4. Apply the knowledge in accounting in different field of business.
5. Develop professionally competitive students in the field of accounting and practice.
6. Prepare the students for the Licensure Examination and to the corporate world of business.
7. Develop Certified Public Accountants with Olivarian Values and Ethics.

COURSE DESCRIPTION Grade Composition:

Prelim = 33.33% Assessment 60%
The course is designed as an introduction to managerial and cost accounting, Midterm = 33.33% Major Exam 30%
with special emphasis on its application to managerial decision making for strategic Final = 33.33% Attendance/ 10%
purpose. At the end of the course, the students should have a clear understanding 100% Participation
and appreciation of the concepts, tools, and techniques necessary to address financial
Note: Total =100%
and strategic control problem typically faced by analysts, controllers and managers.
Assessment
Areas covered would include cost behavior, strategy in the context of managing - Formative assessment items such but not limited to the following:
financial decisions, and the nature of the interaction between strategic planning and Quizzes, Graded Assignments, Graded Discussion, Projects etc.
managerial control. Major Examination
- Summative assessment per term (Prelim, Midterm and Final Term
Attendance/Participation
- Student’s extent of compliance, participation and involvement in
online requirements, and individual and group consultation
COURSE OUTCOMES

1. Apply analytical and problem-solving in board-exam type questions

2. Refresh student’s knowledge on major areas of accounting.
3. Enhance the problem-solving skills of the student through time-bound exams and assessment.
4. Deeper understanding on major accounting topics, both theory and problem.
5. Develop both the psychological and physical preparedness of the students for the future Board Examination.
6. Compartmentalize student’s acquired knowledge in different areas of accounting.
7. Develop relevant study habits to students in preparation for the Board Examination.

MACRO CURRICULUM ALIGNMENT

Institutional (IILOs) Program (PILOs) Course Outcomes Course Intended Learning

Outcomes
A. Intellectual Competence

A.1 Researchers

Olivarian graduates who are active in
relevant research activities including the
application of evidenced – based practice
for the improvement of their profession
both in the local and international
academic environment.
● Analyze critically and effectively ● Apply analytical and ● Apply economic
business problems utilizing fundamental problem-solving skills in reasoning to business
business concepts and decision tools. the functional areas of decisions.
accounting, marketing,
finance and management. ● Analyze real-world
business problems with
● Conduct methodological research in a systematic theoretical
business having familiarity with a range framework.
of data, research sources and ● Conduct research with an
appropriate methodologies. experienced researcher.

A.2 Innovators

Olivarian graduates who demonstrate ● Establish a professional presence online ● Communicate marketing ● Analyze the demand
creative and analytical thinking skills and incorporating the key disciplines of information persuasively and supply conditions
are able to initiate change, communicate social media, search engine optimization and accurately in oral, and assess the position
relevant information and produce results. and business analytics. written and graphic of the company.
formats.

● Utilize information and communication ● Apply information ● Use optimization to

technology necessary for managerial technology and use the determine equilibria
practice in business. information to support under a variety of
business processes and market structures.
make decisions.

B. Professional Excellence
B. 1 Lifelong Learners
Olivarian graduates who engage in ● Apply knowledge of physical, social, ● Apply theories and ● Understand the role of
continuous learning for professional natural sciences, and humanities in the methods to the solution of managers in firms
development that promotes a culture of practice of business. common types of including the internal
excellence in the delivery of quality problems related to the and external decisions
educational service. fields of sales and that they make.
marketing.
● Engage in lifelong learning with a ● Understand advanced
passion to keep current with national ● Participate in continuing pricing strategies under
and global developments in general, and professional development market power.
business development in particular activities.

B. 2 Workplace Leaders
● Apply knowledge of ● Design competition
B.1.2 Olivarian graduates who attain ● Perform the functional areas of business business concepts and strategies, including
managerial positions in various fields of (marketing, accounting, finance, human functions in an integrated costing, pricing, product
practice, manifesting effective and efficient resource management, production and manner. differentiation and
performance in the workplace grounded on operations management, information market environment
discipline and integrity. technology and strategic management) ● Apply quantitative skills to according to the nature
in diverse situation. analyze and solve of products and the
business problems, and structures of the
 ● Practice beginning management and discover opportunities. markets.
leadership skills using systems
approach in the delivery of services. ● Demonstrate effective ● Apply Game Theory to
interpersonal skills and make optimal business
the ability to work and economic
effectively in teams of decisions.
diverse composition.

C. Compassionate Servitude

C.1 Transformational Leaders

● Apply ethical principles in the business ● Apply leadership and
Olivarian graduates who initiate and environment with people of diverse critical thinking skills in an ● Understand the
participate actively in community extension ethnic, cultural, gender and other ethical context. fundamentals of
programs acting as agents of change backgrounds. individual and firm’s
alongside with promoting social behavior.
responsibility and concern for the less ● Work effectively and independently in
multidisciplinary and multicultural teams. ● Understand globalization
privileged members of the community
where they serve. and value cultural
● Demonstrate knowledge and diversity. ● Understand global
C. 2 Nation Builders understanding of the ethical, legal, and perspectives of
social obligations and responsibilities of business.
Olivarian graduates who advocate nation business. ● Apply the principles of
building through quality social service,
● Exercise high personal, moral and business ethics and
value-driven professional practice, and
ethical standards in the practice of corporate social
functional national and global
profession. responsibility.
competencies.
LEARNING DESIGN
MICROCURRICULUM ALIGNMENT
Learning Outcome Topic/Content Learning Strategies Assessmen Schedule
ASYNCHRONOUS TA SYNCHRON TA t Item of
OUS Assessmen
t
Orientation
Discussion of Course Policy

Explain and Describe: Industrial Revolution Timeline Textbook: 1.5 1.5 Individual/
Know the history of management Homework and hours Google Meet hours group output
science The Evolution of Management Seatwork / Group
Explain the historical date behind Science work
Give examples for each of the
theories

Frederick W. Taylor's Theory of Textbook: 1.5 1.5 Individual/

Explain and Describe: Homework and hours Google Meet hours group output
Know the brief history of Scientific Scientific Management Seatwork / Group
Management work
Explain the Four Principles of
Scientific Management
Expound the advantages and
disadvantages of Scientific
Management

Henri Fayol's Administrative Theory Textbook: 1.5 1.5 Individual/

Explain and Describe: Homework and hours Google Meet hours group output
Know the brief history of Henri Seatwork / Group
Fayol's Administrative Theory work
Enumerate and expound the six
functions of management
Explain Henri Fayol’s 14
Management Principles

Max Weber's Bureaucratic Theory

Explain and Describe: Textbook: 1.5 1.5 Individual/
Know the brief history of Max Homework and hours Google Meet hours group output
Weber's Bureaucratic Theory Seatwork / Group
Discuss the evolution of work
organizations
Explain Max Weber’s Bureaucratic
Form – 6 Major Principles

PRELIMINARY EXAMINATION
Explain and Describe: Textbook: 1.5 1.5 Individual/
Know the brief history of Ludwig Homework and hours Google Meet hours group output
von Bertalanffy's Systems Theory Seatwork / Group
Explain the theory of systems Ludwig von Bertalanffy's Systems work
Discuss the strengths and
weaknesess of the theory Theory

Textbook: 1.5 1.5 Individual/

Explain and Describe: Homework and hours Google Meet hours group output
Know the brief history of Elton Seatwork / Group
Mayo's Human Relations work
Management Theory
Explain the 5 human relations Elton Mayo's Human Relations
skills Management Theory
Expound the popular human
relations management theories

Textbook: 1.5 1.5 Individual/

Explain and Describe: Homework and hours Google Meet hours group output
Know the brief history of Douglas Seatwork / Group
McGregor's Theory X and Theory Douglas McGregor's Theory X and work
Y
Theory Y
Explain the difference between
Theory X and Theory Y

Explain and Describe:

Define management, define Textbook: 1.5 1.5 Individual/
science and define management Homework and hours Google Meet hours group output
science Seatwork / Group
Know the core elements of the Management Science – The
work
style Definitive Guide
Explain the benefits of
management science
Describe the disadvantages of
management science
Give details into the management
science has been applied

Textbook: 1.5 1.5 Individual/

Explain and Describe: Homework and hours Google Meet hours group output
Define business strategy Seatwork / Group
Explain the three levels of Business Strategy work
business strategy
Describe the nature of business
strategy

MIDTERM EXAMINATION

Explain and Describe the following Textbook: 1.5 1.5 Individual/

Homework and hours Google Meet hours group output
1. Porter’s 5 forces Model-To Seatwork / Group
analyze industries Business Strategy Models work

Textbook: 1.5 1.5 Individual/

2. Business Model Canvas –
Homework and hours Google Meet hours group output
To analyze their business Seatwork / Group
work

3. BCG Growth-Share Matrix-

To analyze Product Textbook: 1.5 1.5 Individual/
Portfolios Homework and hours Google Meet hours group output
Seatwork / Group
work

4. Porters Diamond Model- Textbook: 1.5 1.5 Individual/

To analyze locations Homework and hours Google Meet hours group output
 Seatwork / Group
work

5. McKinsey 7 S Model-To
Textbook: 1.5 1.5 Individual/
analyze teams Homework and hours Google Meet hours group output
Seatwork / Group
work

Explain and Describe the following Textbook: 1.5 1.5 Individual/

Homework and hours Google Meet hours group output
Seatwork / Group
Different Management Science work
1. Total Quality Management
(TQM) Theories
2. Operations Management
(OM)
3. Quantitative Management
(QM)
4. Management Information
Systems (MIS)
FINAL EXAMINATION

GRADING SYSTEM OR ASSESSMENT SYSTEM

LEARNING OUTCOME ASSESSMENT ITEM PERCENTAGE TOTAL

DISTRIBUTION
PRELIM PERIOD

ATTENDANCE 10%
 1. Describe the nature, purpose, scope Individual output 75% 60%
and use of modern cost accounting
2. Identify and explain the various
classification of costs
3. Enumerate and explain the basic cost Group output 25%
behavior patterns
4. Compute and explain the meaning of
contribution margin, break-even point
and margin of safety
SUMMATIVE (PRELIM 30%
EXAM)
100%

MIDTERM PERIOD
ATTENDANCE 10%

1. Understand the flow of cost and their Individual output 75% 60%
presentation in the income statement
2. Outline the steps to job costing
3. Apply the accounting procedures using
job order costing Group output 25%
4. Know how to prepare cost of production
report
5 Explain the procedures in accounting for
joint costs and by-products
SUMMATIVE (MIDTERM 30%
EXAM)
100%

FINAL PERIOD
ATTENDANCE 10%

1. Describe how just-in-time systems affect Individual output 75% 60%

product costing and prepare journal entries
for backflush costing system Group output 25%
2. Apply and discuss activity-based costing
and activity-based management
3. Compute and analyze the different
variances
4. Identify the possible causes of variances
and responsibility for them
SUMMATIVE (FINALS 30%
EXAM)

100%

References:

 Textbook: An Introduction to Management Science (Quantitative Approaches to Decision Making 14th Edition) by: Cengage

 Reference Materials: Cleverism, Business Management Ideas, Informs

COURSE POLICIES:

1. Students will have both off- and on-screen learning activities. Resources include links to videos, scanned materials to read and engage
with, independent research material, reading materials including ebooks.

2. Students are encouraged to be proactive in reaching out to teachers when they have questions or assignments that may need further
clarification.

3. Students are required to complete all assignments by the due date, and to actively participate in class discussions online as scheduled
by the subject teacher.

4. Students must participate in class activities as posted on the LMS weekly or as announced via email/messenger account. Every day,
students must:
1. Check their Schoology Account for updates on notes and assignments.
2. Check the class discussion forum for new material and new responses.
 3. Check email/messenger account for other notices.

ALMIRA ARQUERO-URI, CPA, MBA

Email address: almira.arquero-uri@olivarezcollege.edu.ph
Mobile Phone No.: 09193511350

5. Students will be responsible for material/content assigned by any of these methods.

Schoology Code of Conduct

1. While on Schoology, what I say and how I say it will be school appropriate.
2. I will use posts to discuss school-related content only.
3. I will use a respectful tone of voice when posting.  All school rules and consequences related to harassment apply to Schoology.
4. I will use appropriate grammar instead of texting language.
5. I will not reveal any personal information on Schoology. This includes telephone numbers, addresses, emails, etc.

Posting & Replying to Messages or Comments

 Post a note to the whole group if your question is about something the whole group should know (assignments, instructions, due dates etc.)
 Send a note only to your teacher if you want to talk about something that doesn’t relate to everyone.
 Don’t post questions or comments about personal issues or topics. Keep private information private.
 Keep your conversations on topic.
 If you’re not sure if a word, joke, or image is okay, then it’s probably not. DO NOT write posts that tease, bully, annoy, spam, or gossip about any other
person.

Inappropriate Content
 If you think there is something inappropriate posted on Schoology, please tell your teacher immediately!

Punctuation & Grammar

 No txting lingo. I am ur tcher…show me that u have lrnd how 2 spell.
 DO NOT PUT SENTENCES IN ALL CAPITAL LETTERS. This is considered shouting!
 Do not end sentences with more than one exclamation mark!!!!!!!!!!!!!! Or question mark????????????
 Please please please do not repeat a word more than necessary.
 Prepared by: Noted by: Approved by:

ALMIRA ARQUERO-URI, CPA, MBA DR. JEAN RIZZA A. DELA CRUZ DR. ERIC L. OLIVAREZ
Faculty College Dean VP for Academics and Services