JOSE RIZAL UNIVERSITY

College of Business Administration and Accountancy

Accountancy Department

VISION
JRU will be a market leader in the use of technology for innovation in teaching and learning to produce graduates of social importance.

MISSION
The University aims to develop its students to become useful and responsible citizens through the effective transfer of relevant knowledge anddesirable values.

INSTITUTIONAL OUTCOME
A JRU graduate has the competencies and values in the disciplinal area completed such that he/she is a useful and responsible citizen of the country.

COURSE SYLLABUS

Course Title: Cost Accounting and Strategic Cost Management

Course Code: ACC C203
Credit Units: 6 units
Course Description: This course is designed to orient the students to the cost accounting and cost management framework of business.
Topics discussed are: overview of cost accounting; manufacturing cost accounting cycle; job and process cost
systems; accounting, planning and control for materials, labor, and factory overhead; accounting for joint and by-
product costs; and cost management system (CMS) for the new manufacturing environment such as activity-based
costing, target costing, total quality management, value reengineering, and theory of constraints.

Prerequisite: ACC C102

Placement: Second Year, 1stsemester

Program Educational Objectives (PEO):

Three to five years after completing the Bachelor of Science in Accountancy (BSA) program, the graduate will:
1. excel in their profession/career utilizing the knowledge acquired in the BS Accountancy program;
2. become effective collaborators and innovators in solving accounting issues, applying professional/technical skills and
competencies to make a positive impact on society; and
3. be engaged in life-long learning and professional development through self-study, continuing education, or graduate and
professional studies.

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 JOSE RIZAL UNIVERSITY
College of Business Administration and Accountancy
Accountancy Department

Student Outcomes (SO):

After the completion of the program, the graduates of the Bachelor of Science in Accountancy (BSA) program shall be able to:
a. take the Certified Public Accountant (CPA) examination by showing excellence in financial accounting and reporting, auditing,
advanced financial accounting and reporting, management advisory services, regulatory framework for business transactions
and taxation;
b. exhibit accounting and auditing skills for employment in private establishments and government agencies; and
c. express oneself clearly and effectively with stakeholders in oral or written form using information and communication technology
(ICT) skills; and
demonstrate social responsibility with high personal, moral and ethical standard

Course Learning Outcomes (CLO):

At the end of this course, the students shall be able to:

CLO1: demonstrate knowledge of concepts and principles related to pertinent product costing;
CLO2: apply concepts and principles learned in solving simple and complicated problems; and
CLO3: develop appropriate solution to various case scenarios and comprehensive problems.

CLO Grid: Each CLO vis-à-vis SO and PEO:

CLO SO PEO
CLO1 a, b, c, d 1, 2
CLO2 a, b, c 1, 2
CLO3 a, b, c, d 1, 2

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 JOSE RIZAL UNIVERSITY
College of Business Administration and Accountancy
Accountancy Department

Course Outline:
Course
Learni
Time Frame Topic/Content ng Teaching/Learning Activities Evaluation
Outco Assessment
me
Orientation of JRU vision/mission,
Weeks 1-2 core values, PEO, SO, course CLO1 Synchronous - Guided Discussions Summative test 50% of the
outcomes, grading system and (Zoom/Google meet) – Powerpoint (WW1) - Canvas students got a
12 hours course policies. presentations rating of ≥ 2.5
You Tube Lecture
Fundamentals ofCost Accounting
Asynchronous Group learning activities:
I. COST TERMS, CONCEPTS (Canvas/Facebook}
AND CLASSIFICATION
Assignments and interactive exercises
A. General cost classification
1. On financial statement (Students will be provided templates
2. Predicting cost behavior wherein they can input their solutions to
3. Assigning costs to cost the assigned problems).
object
B. Presentation in the financial
statements
C. Components of product cost

Weeks3 II. OVERVIEW OF ABSORPTION 50% of the

AND VARIABLE COSTING Synchronous - Guided Discussions students got a
6 hours CLO2 (Zoom/Google meet) – Powerpoint (PT1) – Case rating of ≥ 2.5
Income comparison of presentations Study
absorption and variable costing You Tube Lecture
(Students will be
Asynchronous Group learning activities: provided
(Canvas/Facebook} templates
wherein they
Assignments and interactive exercises can input their
solutions to the
(Students will be provided templates assigned
wherein they can input their solutions to the case/problems)
assigned problems).
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 JOSE RIZAL UNIVERSITY
College of Business Administration and Accountancy
Accountancy Department

Week4 - 5 III. Cost behavior Analysis - Synchronous - Guided Discussions 50% of the
A. Variable Cost - Activity CLO 1 (Zoom/Google meet) – Powerpoint Summative test students got a
Based Costing presentations (WW2) Canvas rating of ≥ 2.5
12 hours B. Fixed Cost and Mixed Cost - You Tube Lecture
Cost Volume Profit Analysis 50% of the
CLO 3 Asynchronous Group learning activities: Written case students got a
(Canvas/Facebook} analysis (P1) rating of ≥ 2.5
on a 5-point
Assignments and interactive exercises (Students will be scale
provided
(Students will be provided templates templates
wherein they can input their solutions to the wherein they
assigned problems). can input their
solutions to the
assigned
case/problems)

50% of the
Week 6 CLO 1 PRELIM EXAMINATION students got a
rating of ≥ 2.5
Weeks7-8 CLO1 Synchronous - Guided Discussions Summative test 50% of the
IV. JOB ORDER COSTING (Zoom/Google meet) – Powerpoint (WW1) Canvas student got a
12 hours A. Methods of product costing presentations rating of ≥ 2.5
B. Job order costing details and You Tube Lecture on a 5-point
documents scale.
C. Product and material losses CLO2 Asynchronous Group learning activities: Written case
(Canvas/Facebook} analysis (PT1) 50% of the
students got a
Assignments and interactive exercises (Students will be rating of ≥ 2.5
provided
(Students will be provided templates templates
wherein they can input their solutions to wherein they
the assigned problems). can input their
solutions to the
assigned
case/problems)
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 JOSE RIZAL UNIVERSITY
College of Business Administration and Accountancy
Accountancy Department

Weeks V PROCESS COSTING CLO 1 Synchronous - Guided Discussions Summative test 50% of the
9-11 (Zoom/Google meet) – Powerpoint (WW2) Canvas student got a
A. Introduction to process costing presentations rating of ≥ 2.5
18 hours B. Weighted average and first-in, You Tube Lecture
first-out methods 50% of the
C. Hybrid costing CLO 2 Asynchronous Group learning activities: Written case student got a
D. Process costing with standards (Canvas/Facebook} analysis (PT1) rating of ≥2.5
costs on a 5-point
E. Spoilage Assignments and interactive exercises (Students will be scale
provided
(Students will be provided templates templates
wherein they can input their solutions to the wherein they
assigned problems). can input their
solutions to the
assigned
case/problems

CLO 3 Case Study Written Case

analysis (P1)
Week 12 50% of the
CLO 1 MIDTERM EXAMINATION student got a
rating of ≥ 2.5

Weeks CLO 1 Synchronous - Guided Discussions Summative test 50% of the

13-15 VI. STANDARD COSTING AND (Zoom/Google meet) – Powerpoint (WW1) Canvas student got a
VARIANCE ANALYSIS presentations rating of ≥ 2.5
18 hours You Tube Lecture
A. Use of standard cost system 50% of the
B. Material and labor variances CLO2 Written case
Asynchronous Group learning activities: (Canvas/Facebook} student got a
C. Overhead variances analysis (PT1) rating of ≥ 2.5
D. Mix and yield variances Assignments and interactive exercises on a 5-point
(Students will be scale.
provided
(Students will be provided templates wherein they can input their solutions to the
assigned problems). templates
wherein they
can input their
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 JOSE RIZAL UNIVERSITY
College of Business Administration and Accountancy
Accountancy Department

solutions to the
assigned
case/problems

CLO 3 Case Study Written Case

analysis (P1)

Weeks CLO 1 Synchronous - Guided Discussions Summative test 50% of the

16-17 VII. ALLOCATION OF JOINT (Zoom/Google meet) – Powerpoint (WW2) - canvas student got a
COSTS AND ACCOUNTING FOR presentations rating of ≥ 2.5
12 hours BY-PRODUCTS You Tube Lecture

A. Outputs of a joint process Asynchronous Group learning activities:

B. Allocation of joint costs (Canvas/Facebook}
C. Accounting for by-product and
scrap Assignments and interactive exercises

(Students will be provided templates

wherein they can input their solutions to the
assigned problems).

50% of the
FINAL EXAMINATION
Week 18 CLO 1 student got a
rating of ≥ 2.5

Course Requirements: Summative Tests, WrittenCase Analysis,Major Exams

Grading System:
First Prelim Grade 30%
Class Standing 70%
Prelim Exam 30%

Second Prelim Grade 30%

Class Standing 70%
Midterm Exam 30%

Final Term Grade 40%

Class Standing 70%
Final Exam 30%
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 JOSE RIZAL UNIVERSITY
College of Business Administration and Accountancy
Accountancy Department

Final Grade 100%

Class Standing Includes:

Written Works 40%
Performance Tasks 20%
Product 10%

Textbook Adopted: Hansen, Don R. Cost Accounting and Control, c2019 Cengage. C&E/Modular

References: 1. De Leon, Norma D. Cost Accounting, GIC Enterprises & Co., c2016 Call#657.42.D346 2016
2. Lanen, William, Fundamentals of Cost Accounting, McGraw-Hill, c2020 Call#657.42.L267 2020
3. Whitecotton, Stacey, Managerial Accounting, McGraw-Hill, c2020 Call#658.1511.W583 2020
4.Hilton, Ronald W. Managerial Accounting: creating value in dynamic business environment, McGraw-Hill
Education, c2015 Call#658.1511.H656 2015
5.Williams, Jan R., Financial and managerial accounting, McGraw-Hill Education, c2018 Call#657.48.W724 2018
11th ed.
6. Brewer, Peter C., Introduction to Managerial Accounting, McGraw-Hill Education, c2019 Call#658.1511.B847
2019 8th ed.

Recommending Approval: Approved by: Date of

Prepared by: Effectivity:

HERMOGENIA T. BOLA DAISY A. DELA CRUZ Allan Galvez August 2020

Faculty Member Department Chair Dean

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