Syllabus Managerial Accounting

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Course Syllabus (Competency/ Outcome-Based Education: Curriculum Quality Audit)
Discipline Program BS Office Administration

Course Code OA 302 Course OE Professional Elective I- Managerial Accoutning
Title
Credit Units 3 Duration 3 hours/week
Program Placement Second Year, Second Semester Prerequisite ACCTG 1
A. COURSE DESCRIPTION AND COURSE INTENDED LEARNING OUTCOMES (CD-CILOs/ Outcomes)
This course is an introduction to the fundamental concepts of managerial accounting appropriate for all organizations. Students will study information from the
entity’s accounting system relevant to decisions made by internal managers, as distinguished from information relevant to users who are external to the company. The
emphasis is on the identification and assignment of product costs, operation budgeting and planning, costs control, and management decision making. Topics include product
costing methodologies, cost behavior, operational and capital budgeting, and performance evaluation.
All these are achieved through excellent instruction, relevant and responsive research and/or extension services, and quality-assured production of a true NOrSUnian
with the core values of SAPPHIRE needed to become dynamic, competitive and globally responsive.
Program Standards/ BGI (Ref DM: 1.1.1.1; 1.2.1.1; 1.3.1.1; 2.1.1.1; 2.2.1.1;2.3.1.1; 3.1.1.1; 4.1.1.1, 4.2.1.1; 4.3.1.1; 5.1.1.1; 5.1.1.9
Constructive Alignment) 6.1.1.5; 6.1.1.6, 6.4.1.1, 6.4.1.2,
B. COURSE CONTENT AND STRUCTURE (CCS/Content)

Duration Content/ Intended Learning Outcomes Outcomes-Based Teaching-Learning Outcomes-Based Assessment CILO BGI
(by week) Topic (by Unit/ process+particularity/purpose+product (OBLT) (Ref DM: Constructive (OBA)(Ref DM: Constructive (Ref DM:
Chapter/ Module) Alignment) Alignment) Constructive
(Ref DM: Introduce/ Demonstrate/ Teaching and Resource Type Tool/ Alignment)
Practice) Learning Activity (Instructional (Ref DM: Instrument
Material/ Reading) Written Work/
(ILO) (TLA) Performance
Task/ Major
Exam)
Duration Content/ Intended Learning Outcomes Outcomes-Based Teaching-Learning Outcomes-Based Assessment CILO BGI
(by week/ Topic process+particularity/purpose+product (OBLT) (Ref DM: Constructive (OBA)(Ref DM: Constructive (Ref DM:
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hour) (by Unit/ Chapter/ Alignment) Alignment) Constructive

Module) (Ref DM: Introduce/ Demonstrate/ Teaching and Resource Type Tool/ Alignment)
Practice) Learning Activity (Instructional (Ref DM: Instrument
Material/ Reading) Written Work/
(ILO) (TLA) Performance
Task/ Major
Exam)
1 NOrSU Pre- A- Respond by providing multi-modal Reacting to a NOrSU video clip Performance Performance All BGIs of
liminaries interpretations of NOrSUnian (4.3.1.1) NOrSU video clip Task Task Rubric the program
Institutional Intended core values of SAPPHIRE (Spirituality,
Learning Outcomes Accountability, Professionalism, through multi-modal (Criteria:
(IILOs) as Patriotism, Harmony, Integrity, Respect, interpretations (e.g. Respond
√ VM/ Grad Excellence) in this course poster, video, etc)
Attributes Articulate
of the NOrSUnian
√ Cmps/Col/ Sch S- Articulate the contents of the NOrSU
Goals mission of (4.2.1.1) excellent instruction, core values; Create)
cascaded to relevant and responsive research and mission; vision;
Program extension services, and quality-assured PILO to CILO
Intended Learning production
Outcomes (PILO)
cascaded to K- Create an image of (4.1.1.1) a
Course dynamic, competitive and globally
Intended responsive Office Administration student
Learning within the content of the training
Outcomes
(CILOs)
2 Introduction to Management Written Works Pretest test 5.1.1.1;
Managerial A Internalize and understand the Display the Advisory Services: thru google form (Theoretical) 5.1.1.9
Accounting significance of managerial misconceptions A Comprehensive 6.1.1.5;
Accounting about the Guide 2021, Quiz 6.1.1.6,
managerial Franklin T Agamata (Application / 6.4.1.1,
accounting.. Problem 6.4.1.2,
Solving)
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S Perfectly understand the powers, Demonstrate the

duties and responsibilities of a basic concepts of
controller. their duties and
responsibilities in
times of decision
making.
K Remember and understand the

new directions and dynamism of Identify the
management accounting system. practicability of the
application of each
dynamism of
managerial
accounting.
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Management Written Works Pretest test 5.1.1.1;

3 Basic Managerial Advisory Services: thru google form (Theoretical) 5.1.1.9
Accounting Concepts A Organize the concept including Relate the A Comprehensive 6.1.1.5;
cost analysis, cost behavior and managerial Guide 2021, Quiz 6.1.1.6,
cost variances. accounting concepts Franklin T Agamata (Application / 6.4.1.1,
with the actual Problem 6.4.1.2,
management Solving)
practice.
Embody the proper sequence of Define the cost

cost benefit analysis. benefit analysis and
S
used it actual
practice.
K Apply the proper procedure for List the appropriate

sequencing of the
cost behavior and cost variances.
cost behavior and
cost variance and
their significance in
the management
planning.
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Management Written Works Pretest test 5.1.1.1;

4-5 Cost Behavior A Value of controlling cost. Challenge the Advisory Services: thru google form (Theoretical) 5.1.1.9
understanding of the A Comprehensive 6.1.1.5;
proper Guide 2021, Quiz 6.1.1.6,
classifications of Franklin T Agamata (Application / 6.4.1.1,
cost. Problem 6.4.1.2,
Solving)
S Perfect the proper classifications Be precise in proper

of different costs. classification of cost
and its effect in
management
planning.
Imagine the items to

K Synthesize the learning curve
properly segregate it
theory with the behavior of costs.
to their correct
classifications.
6-8 Cost- Volume Profit A Internalize how changes in costs Practice on how to Management Written Works Pretest test 5.1.1.1;
Analysis and volume effects company’s cost and volume in Advisory Services: thru google form (Theoretical) 5.1.1.9
operation. units are A Comprehensive 6.1.1.5;
interrelated. Guide 2021, Quiz 6.1.1.6,
Franklin T Agamata (Application / 6.4.1.1,
Problem 6.4.1.2,
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S Manipulate the timing of Perform the proper Solving)

contribution margin and classification,
contribution margin ratio. timing of
recognition and
computation of
contribution margin
and margin ratio.
Construct a clear
K Apply the breakeven points in sample on how the
units and in peso in management breakeven units and
decision making. peso helps the
management in
decision making..
9 MIDTERMS
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10-11 Process Costing A Internalize the features of process Solve the Management Written Works Pretest test 5.1.1.1;
costing. production is Advisory Services: thru google form (Theoretical) 5.1.1.9
continuous, A Comprehensive 6.1.1.5;
homogeneous under Guide 2021, Quiz 6.1.1.6,
standardized Franklin T Agamata (Application / 6.4.1.1,
operation. Problem 6.4.1.2,
Solving)
S Perfect the advantage and
limitation of process costing.
Be precise in
explaining the
difference of
advantage and
limitation of process
costing in
K Remember and understand the
. management
difference of job costing and decision manking
process costing.
Identify the
differences of job
costing and process
costing.
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12-14 Activity –Based A Respond to methods in applying Seek to clarify the Management Written Works Pretest test 5.1.1.1;
Costing and various cost management. methods in applying Advisory Services: thru google form (Theoretical) 5.1.1.9
Management various cost A Comprehensive 6.1.1.5;
management Guide 2021, Quiz 6.1.1.6,
Problem 6.4.1.2,
Solving)
S Perfect the cost of products and
service using appropriate cost. Demonstrate bow
these cost and
service are
appropriate in cost
management.
K Apply the different strategic cost

decisions at various stage s of the List the steps and
the key points of
product.
various stage of the
products.
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15 Profit Planning A Internalize the importance of Display the Management Written Works Pretest test 5.1.1.1;
contribution margin. specifications and Advisory Services: thru google form (Theoretical) 5.1.1.9
the use of A Comprehensive 6.1.1.5;
contribution margin. Guide 2021, Quiz 6.1.1.6,
Problem 6.4.1.2,
Solving)
S Manipulate transactions and Re-create the

account and recognize in importance of
calculating margin of safety. margin of safety in
the company.
K Remember and understand the Discover the

relationship of volume, sales and relationship of
cost to profit. volume, sales and
cost to profit in
company decision
making.
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16 Short Run A Respond to differentiate strategic, Interpret the Management Written Works Pretest test 5.1.1.1;
Decision Making tactical and operational decisions. different strategic, Advisory Services: thru google form (Theoretical) 5.1.1.9
tactical and A Comprehensive 6.1.1.5;
Relevant
operation decisions. Guide 2021, Quiz 6.1.1.6,
Problem 6.4.1.2,
Repeat the steps the Solving)
S Imitate the steps of differentiate different routinary
routinary decision situations. decision situations.
Device a step by
K Synthesize the classification of step diagram and
irrelevant cost in decision making. integrate one step to
related step.
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17 Financial Statement A Organize the different financial Build a table that Management Written Works Pretest test 5.1.1.1;
Analysis ratios in a company. shows the different Advisory Services: thru google form (Theoretical) 5.1.1.9
financial ratios. A Comprehensive 6.1.1.5;
Guide 2021, Quiz 6.1.1.6,
Problem 6.4.1.2,
Solving)
Coordinate the types

S Articulate the procedures on how of financial ratios as
to compute the different financial to its purpose or
ratios. classifiacation.
K Analyse the different financial Compare the

company’s financial
ratios and its importance in
ratios with the
decision making. company
competitors.
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18 FINALS
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C. REQUIRED READING MATERIALS AND REFERENCES

Agamata, Franklin T. (2021). Management Advisory Services: A Comprehensive Guide
Print
Non-Print https://www.youtube.com/watch?v=g8ECTsldGgE
D. COURSE REQUIREMENTS AND GRADING SYSTEM
Course Requirements 1. Written examination
2. Written reports
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3. Theory syntheses, and other class outputs

Grading System  Attendance 10%
 Pretest (Theories and Concept) 15%
 Quizzes (Application/Problem Solving) 35%
 Major Exam 40%
100%
Computation of the Final Grade:
50% of the Midterm + 50% of the Final Term Grade
1
Pedagogical The course implements Blended Mode of Instruction/ BMI through schoology.com. Enrollment to the said learning management system will be
Nature and discussed in the classroom. This is on a flexi-learning course as the FS fieldwork requires a presentation of Action Research.
Delivery
Attendance, Assignment Students are required to observe attendance in the class as monitored in the School Register Form. In case of BMI, the important dates are
and Submission Policies considered the attendance. Assignments and their submission are to be on time as announced or as scheduled in the class sessions/ BMI.
Uniform and Students are deemed accountable to follow the “Damn Psychology of Clothing” and the “RESPECT the 6 Cs” as campaigned in the class through
Decorum posters.
Academic Honesty All forms of dishonesty as indicated as ideal class rules in the basic and higher education is automatically equivalent to a failing grade of the
and Scholarship academic exercise. Plagiarism is automatic “Failed” in an output.
Special Education Need and Persons with physical/ learning disabilities are requested to see the Professor within the first two weeks of the semester. A doable strategy is
Disability Accommodation designed by both the Professor and student throughout the semester. Have an appointment with the Professor for his/ her consultation time.
Gender and Development All oral and written communication outputs/ class interactions are required to observe the use of gender sensitive language. The course prohibits
Related Accommodation discrimination and harassment based upon race, ethnicity, sex (including sexual assault), pregnancy, color, religion, national origin, physical or
mental disability, age, marital status, sexual orientation, gender identity, and genetic information. Any student who has concerns about such
behavior should the Professor.
Religious Accommodation In the academic work in the class, everybody is required to avoid conflicts with student’s religious practices and/ or observances. For an
exemption, the student may request reasonable accommodations. This request must be in writing, and the Professor will review the request and
this may even seek for assistance from the Dean.
Academic State clearly your rule for mentoring-coaching for competency-based classes, dual classes with both lecture and laboratory…
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Mentoring, Coaching and State clearly your rule course consultation…

Consultation
Integration of CHED CMO 27, Series of 2017
Mandates
PROFESSORIAL TEAM FOR THE COURSE

Faculty Faculty Faculty NAME H EdQ
(Team (Member)
Leader) Frederick Celestial Roda
Schedule 10-11& 2-3/MWF Room 3-2 Schedule TIME & DAY VENUE
LMS fredroda@gmail.com LMS EMAIL BMI

Syllabus Managerial Accounting

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ID DTAL-OTUP-OOOO-F000-OO0C

Issue Date Issue Status

Course Syllabus (Competency/ Outcome-Based Education: Curriculum Quality Audit)

Discipline Program BS Office Administration

B. COURSE CONTENT AND STRUCTURE (CCS/Content)

hour) (by Unit/ Chapter/ Alignment) Alignment) Constructive

S Perfectly understand the powers, Demonstrate the

K Remember and understand the

Management Written Works Pretest test 5.1.1.1;

Embody the proper sequence of Define the cost

K Apply the proper procedure for List the appropriate

Management Written Works Pretest test 5.1.1.1;

S Perfect the proper classifications Be precise in proper

Imagine the items to

S Manipulate the timing of Perform the proper Solving)

K Apply the different strategic cost

S Manipulate transactions and Re-create the

K Remember and understand the Discover the

Coordinate the types

K Analyse the different financial Compare the

C. REQUIRED READING MATERIALS AND REFERENCES

3. Theory syntheses, and other class outputs

Mentoring, Coaching and State clearly your rule course consultation…

PROFESSORIAL TEAM FOR THE COURSE

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