PO LYTECH N I C U N I VERSI TY O F TH E PH I LI PPI N ES

SAN PED RO CAM PU S

Outcomes-Based Course Syllabus

COURSE INFORMATION
Course Course
ACCO 018 Course Title BUSINESS MANAGEMENT ACCOUNTING 3 UNITS
Code Credit
This course will introduce students to the concepts of Business Management Accounting. This field of accounting is concerned with
the practice of identifying, measuring, analyzing, interpreting, and communicating financial information to managers for the pursuit
of an organization's goals. Managerial accountants use information relating to the cost and sales revenue of goods and services
Course Description
generated by the company. Cost accounting is a large subset of managerial accounting that specifically focuses on capturing a
company's total costs of production by assessing the variable costs of each step of production, as well as fixed costs. It allows
businesses to identify and reduce unnecessary spending and maximize profits.
Co-
Pre-Requisites NONE NONE
Requisites
PUP: The National Polytechnic University
VISION
(PUP: Pambansang Politeknikong Unibersidad)
Ensuring inclusive and equitable quality education and promoting lifelong learning opportunities through a re-engineered
polytechnic university by committing to:

▪ provide democratized access to educational opportunities for the holistic development of individuals with global
perspective;
MISSION ▪ offer industry-oriented curricula that produce highly-skilled professionals with managerial and technical capabilities and a
strong sense of public service for nation building;
▪ embed a culture of research and innovation;
▪ continuously develop faculty and employees with the highest level of professionalism; and
▪ engage public and private institutions and other stakeholders for the attainment of social development goal establish a
strong presence and impact in the international academic community.
The Polytechnic University of the Philippines commits to provide inclusive and equitable quality education and promote lifelong
learning opportunities for human advancement and social transformation through re-engineered polytechnic academic
QUALITY POLICY STATEMENT programs. Toward this end, we, the members of the PUP Community will vigorously and steadfastly endeavor to continuously
improve the standard of university services to the satisfaction of our clients through the adoption and continuous review of our
Quality Management System.
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1. Critical and Creative Thinking. Graduates use their rational and reflective thinking as well as innovative abilities to life
situations to push boundaries, realize possibilities, and deepen their interdisciplinary, multidisciplinary, and/or trans
disciplinary understanding of the world.
2. Effective Communication. Graduates apply the four macro skills in communication (reading, writing, listening, and
speaking), through conventional and digital means, 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 strong commitment to service excellence for the people, the clientele,
industry and other sectors.
4. Adept and Responsible Use or Development of Technology. Graduates demonstrate optimized and responsible use of state
of the art technologies of their profession. They possess digital learning abilities, including technical, numerical, and/or
INSTITUTIONAL LEARNING
technopreneurial skills.
OUTCOMES
5. Passion for Lifelong Learning. Graduates perform and function in the society by taking responsibility in their quest for further
(ILO)
improvement through lifelong learning.
6. Leadership and Organizational Skills. Graduates assume leadership roles and become leading professionals in their
respective disciplines by equipping them with appropriate organizational skills.
7. Personal and Professional Ethics. Graduates manifest integrity and adherence to moral and ethical principles in their
personal and professional circumstances.
8. Resilience and Agility. Graduates demonstrate flexibility and the growth mindset to adapt and thrive in the volatile,
uncertain, complex, and ambiguous (VUCA) environment.
9. National and Global Responsiveness. Graduates exhibit a deep sense of nationalism as it complements the need to live as
part of the global community where diversity is respected. They promote and fulfill various advocacies for human and social
development.
Polytechnic University of the Philippines – San Pedro Campus aspires to continue to serve with dedication in the field of higher
education to meet the changing needs of society and develop quality graduates and responsible individuals contributing to
CAMPUS GOALS advancement in the society. In alignment with the university vision of "The National Polytechnic University," the Campus aims
to become the center of excellence in education in the province of Laguna, in high-quality instruction, research, and
extension.
At the end of the semester, the students are expected to: Alignment to ILOs
1 2 3 4 5 6 7 8 9
PROGRAM LEARNING
OUTCOMES
(PLO) 1. Demonstrate the capability to articulate and implement marketing
theories and concepts in professional and personal settings, locally and ✔
abroad
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2. Communicate effectively through oral, written, and digital means

✔
marketing ideas anchored on ethical standards
3. Utilize research tools and results in analyzing the business environment
and development of marketing plans and strategies to address market ✔
needs and contribute to nation development
4. Demonstrate capacity to apply softwares and applications (analytics,
statistics) in understanding consumer behavior and key marketing
✔
management processes (e.g. marketing analytics as applied to logistics,
services, promotions)
5. Demonstrate adaptability and willingness to continuously learn from
✔
colleagues, industry, markets and other relevant sectors
6. Display leadership skills and the capability to work independently and
✔
with groups
7. Demonstrate adherence to ethical standards in professional and
✔
personal circumstances
8. Demonstrate the capacity to identify gaps/problems, areas for
improvement and innovation to adapt to continuously evolving business ✔
environment
9. Conduct business research responsive to the market environment both
✔
for local and global settings
At the end of the semester, the students are expected to: Alignment to PLOs
1 2 3 4 5 6 7 8 9
1.1 Formulate a comprehensive marketing plan that addresses gaps (4
Ps – product/service, price, promotions, place/distribution) that ✔
need to be addressed by a client (firm, entrepreneur/s)
1.2 Conduct feasibility study for a product/service ✔
1.3 Present feasibility study results ✔
PERFORMANCE INDICATORS
1.4 Internship in companies/industry partners for exposure to marketing
✔
management processes
2.1 Craft an Integrated Marketing Communications Plan utilizing various
✔
means of communications methods to reach target market
3.1 Undertake marketing and business researches to address gaps,
✔
issues, needs of a brand, company, or an entrepreneur
3.2 Conduct a feasibility study for a product/service ✔
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4.1 Apply softwares/applications in generating marketing/business

✔
research outputs/findings
5.1 Formulate a comprehensive marketing plan that addresses gaps (4
Ps – product/service, price, promotions, place/distribution) that ✔
need to be addressed by a client (firm, entrepreneur/s)
5.2 Internship in companies/industry partners for exposure to marketing
✔
management processes
6.1 Leadership and/or participation in student organization/s ✔
7.1 Students comply with the guidelines of the University research ethics
board; Students comply with plagiarism, and intellectual property ✔
guidelines (copyright, TURNITIN/originality check)
8.1 Internship in companies/industry partners for exposure to the
✔
evolving marketing management processes
9.1 Participation in and conduct of community-based
research/feasibility studies and extension activities that will promote ✔
a sense of community among students
Alignment to PLOs
At the end of the course, the students will be able to:
1 2 3 4 5 6 7 8 9
1. Understand the basic concepts of managerial accounting; ✔ ✔ ✔ ✔
COURSE LEARNING OUTCOMES 2. Determine the flow of inventory costs; ✔ ✔ ✔ ✔
(CLO) 3. Perform analysis of financial statements; ✔ ✔ ✔ ✔
4. Make decisions about pricing products and/or services; ✔ ✔ ✔ ✔
5. Analyze the relationships between cost, volume and profit; and ✔ ✔ ✔ ✔
6. Make business decisions while applying incremental analysis. ✔ ✔ ✔ ✔

OUTCOMES-BASED TEACHING AND LEARNING PLAN (OBTL PLAN)

Instructional Delivery Design
Desired Learning Outcomes Flexible Teaching
and Learning
Assessment Alignment to CLOs
(DLO)
Week Learning Content/Topics Activities (FLTAs)
At the end of lesson, the Face-to-Face
Synch Asyn
students are expected to: Synchr Asynchro
Face-to-Face ronou chro 1 2 3 4 5 6
onous nous
s nous
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1 Recognize with in-depth Orientation on PUP and Orientation on Expressed

understanding the Introduction to the Course the VMGO, understanding of
VMGO, policies, and Subject policies and VMGO and class
guidelines used in the a. Vision guidelines on policies, course
implementation of the b. Mission the conduct of requirements and
face-to-face- mode of c. Quality Policy Statement Face-to-Face, agreements.
teaching-learning d. Philosophy Synchronous,
delivery e. Ten Pillars and
f. Campus Goals Asynchronous
Express and clarify g. Campus Objectives delivery modes;
expectations from the h. Introduction to the Course and of the
program, from the course, requirements of
and its requirements the course
2-3 Introduction to a. Definition and branches of Lecture and Problem solving ✔
Managerial Accounting accounting Class Discussion a. Classifying
b. Difference between product or
managerial accounting period costs
and financial accounting b. Fixed and
c. Objectives of managerial variable costs
accounting
d. Management functions
e. Organizational structure
f. Basic accounting terms
g. Managerial cost concepts

4-5 Flow of Inventory Costs a. Understand the flow of Lecture and Problem Solving ✔
inventory costs in a Class Discussion a. Flow of
manufacturing company inventory costs
b. Prepare the statement of
cost of goods
manufactured and sold
6-7 Financial Statement a. Discuss the need for Lecture and Problem solving ✔
Analysis comparative analysis. Class Discussion a. Horizontal and
Vertical Analysis
b. Ratio Analysis
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b. Identify the tools of

financial statement
analysis.
c. Explain and apply
horizontal and vertical
analysis.
d. Identify and compute
ratios used in analyzing a
firm’s liquidity, profitability,
and solvency.
8-9 Pricing Decisions a. Identify the factors to be Lecture and Problem solving ✔
considered when setting Class Discussion a. Target costing
prices of goods and b. Cost-plus
services. pricing
b. Compute a target cost c. Time-and-
when the market material pricing
determines a product
price.
c. Compute a target selling
price using cost-plus
pricing.
d. Use time-and-material
pricing to determine the
cost of services provided.
10 MIDTERM EXAMINATION
11-13 Cost-Volume-Profit a. Understand and analyze Lecture and Problem solving ✔
Analysis cost behavior. Class Discussion a. High-low
b. List the five components of method
cost-volume-profit b. Breakeven
analysis. analysis
c. Compute for the c. Contribution
breakeven point, target margin
sales to achieve a desired approach
level of profit, and margin d. Target net
of safety. income
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d. Know the applications of e. Margin of

CVP analysis and the safety
concept of sales mix. f. BEP for
multiple
product lines
14-17 Incremental Analysis a. Identify the steps in Lecture and Problem solving ✔
management’s decision- Class Discussion a. Make or buy
making process. b. accept or
b. Describe the concept of reject
incremental analysis c. eliminate or
c. Determine the types of continue
incremental analysis d. sell as is or
d. Identify the relevant costs process
associated with each type further
of incremental analysis e. temporary
e. Suggest a decision from shutdown or
different courses of action continue
through incremental operations
analysis f. profit
maximization
using scarce
resource
g. retain or
replace old
equipment
18 FINAL EXAMINATION
LIST OF REFERENCES
▪ [ebook] Weygandt, Jerry J., Kimmel, Paul D., & Kieso, Donald E. Managerial Accounting (6th Edition). John Wiley & Sons, Inc.: Singapore.
▪ [ebook] Holtzman, Mark P. Managerial Accounting for Dummies® (2013 Edition). John Wiley & Sons, Inc.: New Jersey.
▪ Instructional Materials for ACCO 20293 – Business Management Accounting by Johncel Tawat, CPA
CLASSROOM POLICY
FACE-TO-FACE DELIVERY FLEXIBLE TEACHING AND LEARNING ACTIVITIES (FLTAs)
Students are expected to: Students are expected to:
▪ attend the regular schedule of classes. ▪ attend the regular schedule of classes.
▪ participate actively in the discussion. ▪ participate actively in the discussion.
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▪ comply the requirements of the course ▪ comply the requirements of the course and submit them on time.
and submit them on time. ▪ present medical certificate and other proof of valid reason/s when absent during
▪ present medical certificate and other examinations
proof of valid reason/s when absent ▪ use your complete name and unmute only if necessary, during synchronous meetings.
during examinations
Any form of academic dishonesty will be fully dealt with according to the stipulations of the PUP
Any form of academic dishonesty will be fully Student Handbook.
dealt with according to the stipulations of the
PUP Student Handbook.
COURSE REQUIREMENT/S GRADING SYSTEM
The following requirements are expected to Class Standing 70%
be submitted/completed by the students: A. Assessment (35%)
 Quizzes
1. Face-to-Face/Asynchronous B. Class Participation (35%)
Assessments  Attendance
2. Attendance  Assignments and seatwork
3. Graded Recitation  Graded Recitation
4. Major Examinations
Midterm / Final Examinations/Performance Tasks 30%
100%
Overall Computation:
(Midterm Grade + Final Term Grade)/2 = Final Grade
CLASS INFORMATION FACULTY INFORMATION
Section: BSBAMM-SP 2-2 Name of Faculty: Johncel Tawat, CPA
Time: W/07:30AM-10:30AM Consultation Time: During the advising time as reflected in the teaching assignment
Room: SP-RM 201 Office Tel. No./ Mobile Phone No.
Semester: 2nd, A.Y. 2023-2024 E-Mail Address: jtawat@pup.edu.ph

Suggested Rubrics for Assessment (to be filled out by the assigned faculty)
Suggested rubrics for assessment:
Refer to this link: https://drive.google.com/file/d/1QIJdEOt68qQLzRAtzd5ijdWN8TIB5BsK/view?usp=drive_link

Students shall be graded or marked in accordance with the following system based on the Student Handbook:
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GRADE/MARK PERCENTAGE/ EQUIVALENCE DESCRIPTION

1.0 97-100 Excellent
1.25 94-96 Excellent
1.50 91-93 Very Good
1.75 88-90 Very Good
2.0 85-87 Good
2.25 82-84 Good
2.50 79-81 Satisfactory
2.75 76-78 Satisfactory
3.0 75 Passing
5.0 65-74 Failure
Inc. Incomplete
W Withdrawn

This is for the Branches and Campuses use.

Prepared by: Reviewed and checked by: Recommending Approval: Approved by:

MARY ROSE MAHARLIKA P. CRUZ, MBA

Head, Academic Program/Date

JOHNCEL TAWAT, CPA MINERVA D. FERRANCO, Ph.D. PROF. PASCUALITO B. GATAN, MBA
Faculty/ 02-27-2024 JAYSON CARL C. ESMASIN, LPT, Ph.D. Director/Date Vice President for Campuses/Date
Head of Academic Programs / Date

Form No. ______________________

Revision No. ___________________
Date of Approval _______________
Semester ______________________
Academic Year _________________