Republic of the Philippines

POLYTECHNIC UNIVERSITY OF THE PHILIPPINES

TAGUIG BRANCH

Course Title : Business Management Accounting

Course Code : ACCO 20293

Course Credit : 3 Units

Pre-Requisite : None

Course Description : This course will discuss the essential tools that enhance a manager's ability to make effective economic decisions. It involves providing
information for planning, controlling, decision making and the formulation of business policy and strategy. Across all business sectors,
management accounting helps provide answers to the following questions: What are future costs likely to be? How do actual costs compare
with budget? Is the organization achieving the objectives set by management?
. This course focuses on understanding and analyzing the financial statements; cost concepts, classifications and behaviour; relevant
costs for decision making; and preparing the master budget.

Institutional Learning Outcomes Program Outcomes Course Outcomes

1.Creative and Critical Thinking
Graduates use their imaginative as well as a rational thinking A. Articulate and discuss the latest developments in
abilities to life situations in order to push boundaries, realize the specific field of practice.
possibilities, and deepen their interdisciplinary and general B. Apply the basic concepts that underlie each of the
understanding of the world. functional areas of business (specifically Business
Management Accounting) in various business
situations.
C. Use the proper decision-making tools to critically,
analytically and creatively solve problems and drive
results on the aspect of Costs/Variance Analysis
versus Budgets, Preparation of Master Budgets,
● Understand business management accounting
● Appreciate the role of business management
accounting in the business and its environment
● Apply the different contemporary management
concepts and techniques in decision-making
● Analyze and evaluate Financial Statements
● Discuss Cost concepts, classifications and cost
behavior
● Determine and distinguish the relevant costs for
decision-making
● Prepare, compute, and analyze the costs variance

2. Effective Communication
Graduates are proficient in the four macro skills in communication
(reading, writing, listening, and speaking) and are able to use these
skills in solving problems. Making decisions, and articulating thoughts
when engaging with people in various circumstances.
3. Strong Service Orientation
Graduates exemplify the potentialities of an efficient, well-rounded
and responsible professional deeply committed to service excellence.
4. Community Engagement
Graduates take an active role in the promotion and fulfillment of
various advocacies (educational, social and environmental) for
the advancement of community welfare.
5. Adeptness in the Responsible Use of Technology
Graduates demonstrate optimized use of digital learning
abilities, including technical and numerical skills.
6.Passion to Life-Long Learning
Graduates are enabled to perform and function in the society by
taking responsibility in their quest to know more about the world
through lifelong learning.
7.High Level of Leadership and Organizational Skills
Graduates are developed to become the best professionals in their
respective disciplines by manifesting the appropriate skills and
leaderships qualities.
Capital Budgeting Process, and Financial ● Understand the Functional and Activity Based
Statement Analysis. Budgeting
● Prepare the Master Budget and Operating Budget
D. Demonstrate mastery of subject matter/discipline.
● Test what he/she learned, the real test of learning.
E. Express oneself clearly and communicate
effectively (the Costs Variance Analysis, Master ● Cultivate the habit of reflective thinking
Budgets, and Financial Statements) with
stakeholders both in oral and written forms.
F. Innovate business ideas based on emerging
industry
G. Manage a strategic business unit for economic
sustainability
H. Apply information and communication technology
(ICT) skills as required by the business
environment. Develop Business Management
Accounting Programs, Accounting, and Financial
Statement Programs using learning of ICT tools
and new technologies.
I. Engage in lifelong learning to keep abreast of the
development in the international market development.
J. Work effectively and independently in multi-disciplinary
and multi-cultural teams.
8. Sense of Personal and Professional Ethics
Graduates show desirable attitudes and behavior either in their K. Act in recognition of professional, social, and ethical
personal and professional circumstances. responsibility..

9.Sense of Nationalism and Global Responsiveness

Graduates’ deep sense of national compliments the need to live in a L. Preserve and promote “Filipino historical and cultural
global village where one’s culture and other people culture are heritage”. Engage in lifelong learning in the international
respected. market development.

COURSE PLAN

Week Topic Learning Outcomes Methodology Resources Assessment

Orientation Show interest and appreciation Orientation PUPT Google site None
● PUP Vision and of the importance of knowing
Week 1 Mission, Philosophy, Review of the syllabus, OBE Syllabus
the PUP Vision and
Strategic Objectives (10 learning activities,
Mission,Strategic Instructional Materials
Pillars) and Shared assessment and
Objectives(10 Pillars), Shared
Values instructional materials
Values and course content,
● Course Content, requirements and expectation.
Requirements and
Expectation
Week 2 Module 1 - Management
Accounting and the Business
Process
1.1 Definition of Managemen
Acounting
1.2 Scope of Management
Accounting
1.3 Functions of Management
Accounting
1.4 Contemporary Management
Accounting Tools and
Techniques
Understand the nature and Lecture Management Accounting Concepts Online activity
scope of management and Applications by Ma. Elenita
accounting in the business Power point presentation Balatbat Cabrera, 2019 Edition Reflective Journal
Discussion Online questioning
Explain the relationship Internet
between management Queations and Answers
accounting and cost Worksheets using MS Excel Written test
accounting Reflective Thinking
Performance-based
Practical Applications
Discuss the duties and test
functions of a management Independent self-paced
accountant learning Self-paced learning
Explain the different
contemporary management
accounting tools and
techniques
Week 3 - 5 Module 2- Understanding and
Analyzing the Financial
Statements
2.1 Income Statement
2.2 Statement of Financial
Position
2.3 Financial Statement
Analysis
2.3.1 CompRtive Financial
Statements
2.3.2 Horizontal Analysis
2.3.3 Vertical Analysis
2.3.4 Financial Ratios
Discuss the basic financial
statements
Explain the relationship of
every item in the financial
statements
Apply the different tools and
techniques to interpret the
financial statements
Compute and interpret the
profitability, liquidity, stability
and leverage of a business by
using the tools and techniques
in financial statement analysis
Lecture Management Accounting Concepts Online activity
and Applications by Ma. Elenita
Power point presentation Balatbat Cabrera, 2019 Edition Online questioning
Discussion Written test
Internet
Queations and Answers Performance-based
Worksheets using MS Excel
Reflective Thinking test
Practical Applications Self-paced learning
Independent self-paced
learning

Evaluate the business firm

using the results of financial
analysis

Week 6 - 8 Module 3 – Costs Concepts,
Classifications, Behavior,
Relevant Costs for Decision-
Making
3.1 Nature of Costs
3.2 Cost Pools and different
terminologies
3.3 Classifcations of Costs
3.4 Types of Different Cost
Behavior Pattern
Understand the nature of cost, Lecture Management Accounting Concepts Online activity
cost pools, cost objectives and and Applications by Ma. Elenita
cost drivers Power point presentation Balatbat Cabrera, 2019 Edition Online questioning
Discussion
Identify and explain the Internet Written test
various classifications of cost Queations and Answers
Performance-based
Worksheets using MS Excel
Explain the different basic cost Practical Applications test
behavior patterns
Independent self-paced Self-paced learning
learning
Case Analysis
Week 9 MIDTERM EXAMINATION Written test

Week 10 - 12 Module 3 (Continuation) - Cost
Concepts, Classifications,
Behavior, Relevant Costs for
Decision-Making
3.5 Cost Estimation
3.6 Relevant costs for decision-
making
Performance=based
test
Explain the methods of Lecture Management Accounting Concepts Online activity
estimating the relation and Applications by Ma. Elenita
between costs and activity Power point presentation Balatbat Cabrera, 2019 Edition Online questioning
levels
Discussion
Internet Written test
Queations and Answers
Performance-based
Worksheets using MS Excel
Reflective Thinking test

Practical Applications Self-paced learning

Independent self-paced
learning
Case Analysis

Week 13 - 17 Module 4 – Functional and Discuss budgeting, its Lecture Management Accounting Concepts Online activity
Activity Based Budget functions and purpose and Applications by Ma. Elenita
Power point presentation Balatbat Cabrera, 2019 Edition Online questioning
4.1 Definition of Terms Explain the process of
Discussion
4.2 The Benefits of Preparing preparing budgets Internet Written test
Budgets Queations and Answers
4.3 Types of Budget Prepare a sales budget, Performance-based
Worksheets using MS Excel
4.4 Illustration of production budget, Reflective Thinking test
Comprehensive Budget manufacturing overhead
Preparation budget, Cash budget Practical Applications Self-paced learning
Independent self-paced
Prepare budgeted Income learning
Statement and budgeted
Balance Sheet Case Analysis

Week 18 FINAL EXAMINATION Written test

COURSE GRADING SYSTEM
Class Standing 70%
● Quizzes
● Attendance
● Recitation
● Projects/Assignments/Seatwork/Special Report

Midterm / Final Examinations 30%

100%

Midterm Grade + Final Term Grade = FINAL GRADE

2
Prepared by: Reviewed by: Approved by:

ROWENA R. ROSALES, CPA, MBA DR. YOLANDA F. RABE DR. MARISSA B. FERRER
Signature and Name of Instructor Head of Academic Programs Branch Director

*cpra2021