Department of Accounting Education

ACC 223 – Course Syllabus

COURSE INFORMATION
1. Course Number : ACC 223
2. Course Name : Strategic Business Analysis
3. Course Description : This course deals with identifying the different needs of the business with a thorough analysis of its
internal and external environments and developing initiative solutions which are aligned to the
enterprise strategy, expectations and needs of the business. It includes analysis and interpretation of
accounting data as aids in managerial decision-making process. This will equip the students the
knowledge and techniques in understanding the organization and industry, assessing risk and develop
alternative solutions and choosing the most feasible one and preparing business case.
4. Pre-requisite : Strategic Cost Management (ACC 213)
5. Co-requisite : (None)
6. Credit : 3.0 units
7. Class schedule : 6 hours per week (1 Term)

8. Program Educational Objectives (PEO) of BS Accountancy :

Five (5) years after graduation, graduates of the BS in Accountancy program shall:
1. Demonstrate technical and professional competence in the practice of the profession: private, government, academe, and
public accounting.
2. Involve in continuing professional development through participation to trainings, seminars, conferences and further studies.

9. Student Outcomes (SO) of BS Accountancy and their links to PEO:

PEO
Upon completion of the program, students of the BSA program will be able to:
1 2
Soa Articulate and discuss the latest developments in the specific field of practice. 
Sob* Effectively communicate orally and in writing using both English and Filipino. 
SOc Work effectively and independently in multi-disciplinary and multi-cultural teams. 
Sod Act in recognition of professional, social and ethical responsibility. 
Soe Preserve and promote Filipino historical and cultural heritage. 
Sof* Describe the basic functions of management such as planning, organizing, leading and controlling. 
Identify and describe the basic concepts that underlie each of the functional areas of business 
(marketing, finance, human resources management, production and operations management,
Sog*
information technology and strategic management) and employ these concepts in various business
situations.
Select the proper decision making tools to critically, analytically and creatively solve problems and 
Soh
drive results.
Soi Express clearly and communicate effectively with stakeholders both in oral and written forms. 
Apply information and communication technology (ICT) skills as required by the business 
Soj*
environment.
Sok Work effectively with other stakeholders and manage conflict in the workplace. 
Sol* Organize and lead groups to plan and implement business related activities. 
Som* Demonstrate corporate citizenship and social responsibility. 
Son Exercise high personal moral and ethical standards. 
Resolve business issues and problems, with a global perspective and particular emphasis on matters
confronting financial statement preparers and users, using their knowledge and technical proficiency 
SOo*
in the areas of financial accounting and reporting, cost accounting and management, management
accounting, auditing, taxation and accounting information systems.
Conduct accounting research through independent studies of relevant literature and appropriate use
Sop* 
of accounting theory and methodologies.
Employ technology as a business tool in capturing financial and non-financial information, generating 
SOq*
reports and making decisions.
Apply knowledge and skills that will enable them to successfully respond to various types of 
SOr*
assessments (including professional licensure and certifications).

ACC 223 Date Prepared: December 2022 Revision No. 02 Effective Date: January 2023 Page 1 of 7
 Department of Accounting Education
ACC 223 – Course Syllabus

Maintain a professional commitment to good corporate citizenship, social responsibility and ethical
SOs* 
practice when performing functions as an accountant.
Participate in various types of employment, development activities, and public discourses, 
Sot
particularly in response to the needs of the communities one serves.
Note: * SO being addressed in this course

10. Course Outcomes (CO) of ACC 223 and their links to SO:
Upon completion of the Student Outcomes
course, students of the BSMA SO SO SO SO SO SO SO SO SO SO SO SO SO SO SO SO SO SO SO SO
program are expected to: a b c d e f g h i j k l m n o p q r s t
Prepare
Feasibility Study
to assess the
profitability and
survivability of
CO 1 the business in E D E E E E E E D E E E E E D D E E E
the economy
through analysis
of the financial
information.

Apply the
concepts and
theories of
management
CO 2 accounting in E D E E E E E E D E E E E E D D E E E
assessing
business
situation.

I = Introductory equivalent to LEARNING (L) per CHED PSG. Input is provided, and competency is evaluated.
E = Enabling equivalent to PRACTICE (P) per CHED PSG . No input but competency is evaluated.
D = Demonstration equivalent to OPPORTUNITY (O) per CHED PSG. No input or evaluation, but there is opportunity
to practice the competencies.

ACC 223 Date Prepared: December 2022 Revision No. 02 Effective Date: January 2023 Page 2 of 7
 Department of Accounting Education
ACC 223 – Course Syllabus

VISION
The University of Mindanao envisions to be a leading
globally engaged university creating sustainable impact in Program Educational Objectives (PEO)
society.

MISSION
The University of Mindanao seeks to provide a dynamic Demonstrate technical and
learning environment through the highest standard of professional competence in the
instruction, research, extension, and production in a private
non-sectarian institutional committed to democratizing
practice of the profession: private,
access to education. government, academe, and public
accounting.
VALUES
Excellence, Honesty and Integrity, Innovation and
Teamwork
Involve in continuing professional
development through participation to
PHILOSOPHY OF EDUCATION
Transformative education through polishing diamonds in trainings, seminars, conferences and
the rough further studies.

CORE COMPETENCY
Quality, Affordable, and Open Education

Program Intended Learning Outcomes (PILO)

SOa. Articulate and discuss the latest developments in the specific field of
practice. (PQF level 6 descriptor)
SOb. Effectively communicate orally and in writing using both English and Filipino.
SOc. Work effectively and independently in multi-disciplinary and multi-cultural
teams. (PQF level 6 descriptor)
SOd. Act in recognition of professional, social and ethical responsibility.
SOe. Preserve and promote Filipino historical and cultural heritage.
SOf. Describe the basic functions of management such as planning, organizing,
leading and controlling. Course Outcomes (CO)
SOg. Identify and describe the basic concepts that underlie each of the functional
areas of business (marketing, finance, human resources management,
production and operations management, information technology and
strategic management) and employ these concepts in various business 1. Prepare Feasibility Study to assess the
situations. profitability and survivability of the
SOh. Select the proper decision-making tools to critically, analytically and
creatively solve problems and drive results. business in the economy through
SOi. Express clearly and communicate effectively with stakeholders both in oral analysis of the financial information.
and written forms.
SOj. Apply information and communication technology (ICT) skills as required by
the business environment. 2. Apply the concepts and theories of
SOk. Work effectively with other stakeholders and manage conflict in the
workplace. management accounting in assessing
SOl. Organize and lead groups to plan and implement business related activities. business situation.
SOm. Demonstrate corporate citizenship and social responsibility; and
SOn. Exercise high personal moral and ethical standards.
SOo. Resolve business issues and problems, with a global perspective and
particular emphasis on matters confronting financial statement preparers
and users, using their knowledge and technical proficiency in the areas of
financial accounting and reporting, cost accounting and management,
management accounting, auditing, taxation and accounting information
systems.
SOp. Conduct accounting research through independent studies of relevant
literature and appropriate use of accounting theory and methodologies.
SOq. Employ technology as a business tool in capturing financial and non-financial
information, generating reports and making decisions.
SOr. Apply knowledge and skills that will enable them to successfully respond to
various types of assessments (including professional licensure and
certifications).
SOs. Maintain a professional commitment to good corporate citizenship, social
responsibility and ethical practice when performing functions as a
professional accountant.
SOt. Participate in various types of employment, development activities, and
public discourses, particularly in response to the needs of the communities.

ACC 223 Date Prepared: December 2022 Revision No. 02 Effective Date: January 2023 Page 3 of 7
 Department of Accounting Education
ACC 223 – Course Syllabus

11. CO and Assessment Task Alignment

Assessment Task
Assessment
CO Theory- Practiced Based Coverage
Schedule
based
Introduction to Management
Accounting

To prepare Feasibility Completing the Introduction to project

Multiple Choice
Study to assess the FS using FS st development cycle and
Questions 1 Exam Feasibility Study (FS)
profitability and (1 point each) analysis
survivability of the computations
Economic aspect of the FS
business in the economy
1 through analysis of the Financial Statement Analysis
financial information. Multiple Choice
Relevant Costing and Differential
Choosing the Analysis
Questions 2nd Exam
(1 point each) best alternative.
Technical Aspect of the FS
Multiple Choice Choosing the Capital Budgeting
Questions best investment 3rd Exam
(1 point each) opportunity Financial Aspect of the FS
Apply the concepts and
theories of management Management Consultancy
Multiple Choice
accounting in assessing th Services
2 business situation.
Questions Feasibility Study 4 Exam
(1 point each)
All Other Topics
Note: Final assessment will be a comprehensive examination (from first topic to the last).

12. Assessment Task Details (Theory-based)

Assessment Assessment
Coverage Details
Schedule Task
Introduction to Management
Accounting
In this task, you are expected to analyze the context, nature
Introduction to project
Multiple Choice and definition management accounting, feasibility study. You
development cycle and
First Exam Questions are also to solve problems about financial statement analysis.
Feasibility Study (FS)
You are also to compute for ratios and percentages for the
financial statements analysis of the company.
Economic aspect of the FS

Financial Statement Analysis

In this task, you are expected to evauate the context, nature
Relevant Costing and Differential and definition of relevant costing and differential costing
Analysis Multiple Choice analysis. You are also to calculate the relevant costs in every
Second Exam
Questions alternative that the company has. Furthermore, you are also to
Technical Aspect of the FS distinguish the costs of every alternative by applying the
differential costing analysis method.
In this task, you are expected to integrate the concept,
definition and context of capital budgeting in the questions
Capital Budgeting
Multiple Choice given in the assessment. You are also to calculate the different
Third Exam
Questions types of capital budgeting techniques such as present value,
Financial Aspect of the FS
profitability index, payback period, payback reciprocal and
other budgeting techniques.
Final Exam Management Consultancy Multiple Choice In this assessment task, you are to exhibit the comprehensive
Services Questions (30 analysis about the concept, context and definition
theory Management accounting, Financial statement analysis, relevant
All Other Topics questions and costing and differential analysis, capiatl budgeting and
30 problem management consultancy services.

ACC 223 Date Prepared: December 2022 Revision No. 02 Effective Date: January 2023 Page 4 of 7
 Department of Accounting Education
ACC 223 – Course Syllabus

Furthermore, you are also to solve problems about FS analysis,

questions) capital budgeting techiniques and relevant costing and
differential costing analysis.
13. Assessment Task Details (Practice/Performance-based)
Assessment
Coverage Assessment Task Details
Schedule
Introduction to Management
Accounting

Introduction to project
Completing In this assessment, you are to construct an analysis of the
the FS using FS financial statement to complete the elements of the financial
st development cycle and
1 Exam Feasibility Study (FS) statements. Furthermore, you are going to be rated by the
analysis assessment tool using a rubrics or a checklist that will be
computations provided to you at the time of assessment schedule.
Economic aspect of the FS

Financial Statement Analysis

In this task, you are to compare the costs of all the
Relevant Costing and Differential Choosing the alternatives based on the analysis as to relevance and to
Analysis construct a prioritization of all the alternative before choosing
2nd Exam best the best one. Furthermore, you will be assessed using a
Technical Aspect of the FS alternative. rubrics or a checklist that will be provided to you at the time
of assessment schedule.
Through this assessment task, you are to collect all the
Choosing the necessary information in assessing an investment opportunity
Capital Budgeting best and you are to forecast the result of the investment
3rd Exam opportunity as the inflows and outflows and the profitability
Financial Aspect of the FS investment of the company if the investment are accepted and
opportunity implemented in the company. Furthermore, you are to be
assessed using a rubrics or a checklist
In this task, you are to expected to craft the executive
Management Consultancy summary and the financial aspects the includes the
4th Exam Services Feasibility preparetion of projected comparative finacial statements, the
Study major assumptions, the mode of financing and the financial
All Other Topics statements analysis. You will be assessed using a rubrics for
feasibility study.

14. COURSE OUTLINE AND TIME FRAME

TIME
TOPICS TLA Required Readings
FRAME
Oyewo, B. (2021). Do
 Orientation on Classroom and University Policies innovation attributes really
as well as Grading System drive the diffusion of
management accounting
 Discussion of VMV, PEO, SO, and CO innovations? examination of
factors determining usage
Week 1  Introduction to Management Accounting  Lecture/Discussion intensity of strategic
to management accounting.
Week 3  Introduction to project development cycle and  Assignment and [Diffusion of management
Feasibility Study (FS) quizzes accounting innovations]
Journal of Applied
 Financial Statement Analysis Accounting Research, 22(3),
507-538.
 Economic aspect of the FS doi:https://doi.org/10.1108/
JAAR-07-2020-0142
FIRST EXAMINATION
Kaipia, R et. al., (May 2017).
 Lecture/Discussion Information sharing for
sales and operations
Week 4  Relevant Costing and Differential Analysis  Board Work with
planning: Contextual
to rubrics
Week 5  Technical Aspect of the FS
solutions and
 Assignment and mechanisms. Journal of
quizzes Operations Management,
pp15-29.
SECOND EXAMINATION
Week 6 to  Lecture/Discussion Kim, T., Lee, H., Park, K., &

ACC 223 Date Prepared: December 2022 Revision No. 02 Effective Date: January 2023 Page 5 of 7
 Department of Accounting Education
ACC 223 – Course Syllabus

Waggle, D. (2021). Capital

budgeting practices:
 Board Work with Evidence from korea.
Week 7  Capital Budgeting
rubrics [Capital budgeting
 Financial Aspect of the FS practices] Managerial
 Assignment and Finance, 47(2), 189-208.
quizzes doi:https://doi.org/10.11
08/MF-05-2020-0238
THIRD EXAMINATION
Bain Company Inc. secures
contract for strategic
consultancy services for
beyond outstanding
management consultancy -
further competition under
CCS management
Week 8  Lecture/Discussion consultancy 2 framework
 Management Consultancy Services
to  Assignment and (RM6008), lot 4 - strategic
 All Other Topics
Week 9 quizzes consultancy services. (2022,
Jul 27). Pivotal Sources
Retrieved from
https://www.proquest.com/
wire-feeds/bain-company-
inc-secures-contract-
strategic/docview/
2695174776/se-2
FINAL EXAMINATION (COMPREHENSIVE EXAM)

15. TEXTBOOK
a. Cabrera, M.E.B. (2017), Management Accounting: Concepts and Applications. GIC Enterprises and Co, Inc., Manila.

16. REFERENCES
a. Cabrera, M. E. B. & Cabrera, G. A. B. (2022). Managerial accounting: an integrated approach. Manila, Philippines: GIC
Enterprises & Co., Inc
b. Valix, Condrado, et.al. (2018). Theory of Financial Accounting CPA Examination, GIC Enterprises and Co, Inc., Manila.
c. Angelito, Punzalan R. (2018). Advance Financial Accounting and Reporting, GIC Enterprises and Co, Inc., Manila.
d. Cabrera, M.E.B. (2017), Management Consultancy: Principles and Engagements. GIC Enterprises and Co, Inc., Manila.
e. Cabrera, M.E.B. and Cabrera, G.A.B.(2017), Management Advisory Services: Comprehensive CPA Reviewer., GIC
Enterprises and Co, Inc., Manila.

17. COURSE EVALUATION

Assessment methods Weights

EXAMINATIONS 70%
A. Exam 1st – 3rd 30%
B. Final Exam 40%
CLASS ACTIVITIES/ REQUIREMENTS 30%
Total 100%

18. POLICIES AND GUIDELINES

a. Attendance is counted from the first regular class meeting.

b. A validated student identification card must always by worn be all students while attending classes.
c. Cheating is strictly prohibited. Any form of dishonesty shall be dealt with accordingly. Honesty is called for at all times.
d. Valid examination permits are necessary in taking the examinations as scheduled.
e. Base-15 grading policy should be observed.

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 Department of Accounting Education
ACC 223 – Course Syllabus

f. Students are required to comply with the weekend tasks as assigned by the teacher. (Accomplishment of online tasks)

Prepared by: Reference reviewed by:

LEENUEL M. BERNARTE, CPA CLARISSA R. DONAYRE, MSLS

Faculty In-Charge Chief Learning and Information Center

Reviewed by: Recommending approval:

JOE MARI N. FLORES, CPA, MSA GINA FE G. ISRAEL, EdD

Program Chair-BSA Dean of College

Approved by:

PEDRITO M. CASTILLO II, EdD

AVP, Learning Innovation and Design

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