COLLEGE: RVR-COB DEPARTMENT: ACCOUNTANCY

COURSE CODE: MODMGT1

CLASS DAYS AND TIME: (see schedule) ROOM: (see schedule)
INSTRUCTOR NAME: Ms. Joy S. Rabo_______
CONTACT INFORMATION: _joy.rabo@[Link].ph___________________________________________
CONSULTATION HOURS: ________________________________________________________________

COURSE DESCRIPTION:
This major course, MODMGT1, PRINCIPLES OF MANAGERIAL ACCOUNTING, is the first of a series of
courses in the study of Management Advisory Services and Managerial Accounting. The course deals mainly
with topics that relate to the foundation of management accounting and its operational aspects. It is designed to
use the case study method to simulate application of concepts in an actual business scenario. The course is geared
towards providing the students with an exposure to business consulting either as an internal or external
management accountant or consultant.

LEARNING OUTCOMES (LO):

UNIVERSITY LEARNING OUTCOMES
EXPECTED LASALLIAN On completion of the course, the student is expected to be able to do
GRADUATE ATTRIBUTES (ELGA) the following:
Critical and creative thinker LO1: Solve problems related to managerial accounting using various
Effective communicator techniques
Reflective life-long learner LO2: Prepare a group case analysis which reflects ethical decision-
making and application of this course to real-world scenario

FINAL COURSE OUTPUT:

As evidence of attaining the above learning outcomes, the student is required to do and submit the following
during the indicated dates of the term:

LEARNING OUTCOMES REQUIRED OUTPUTS DUE DATE

LO1: Solve problems related to managerial At least ten solved problems per unit with Days 1 to 11
accounting using various techniques at least one solved problem per sub-topic

LO2: Prepare a group case analysis which One written group business case analysis Day after
reflects ethical decision-making and comprehensive
application of the course to real-world scenario examination date

RUBRIC FOR ASSESSMENT:

Solved Problems (including Google class exercises)

CRITERIA EXEMPLARY SATISFACTORY DEVELOPING BEGINNING RATING
(100) (90) (80) (70)
Completeness The student solves all The student The student solves The student does
[80%] problems assigned and solves all of the majority but not not solve majority
presents all solutions in problems all of the problems of the problems
good accounting form. assigned. assigned. assigned.
Neatness and The student solves The student The student The student does
Orderliness problems in an orderly solves problems somewhat solves not solve
[20%] manner and labels all in an orderly problems in an problems in an
amounts and solutions. manner. orderly manner. orderly manner.
TOTAL:
Written Group Business Case Analysis
CRITERIA EXEMPLARY SATISFACTORY DEVELOPING BEGINNING RATING
(100) (90) (80) (70)
Content The group applies The group The group applies The group applies
(Application MODMGT1 topics applies MODMGT1 MODMGT1
of appropriately and MODMGT1 topics somewhat topics
MODMGT1 includes only realistic topics inappropriately inappropriately
and inclusion assumptions and ethical appropriately and and includes some and includes
of logical and decision-making in the includes a few unrealistic unrealistic
realistic paper. unrealistic assumptions in the assumptions in the
assumptions) assumptions in paper. paper.
[80%] the paper.
Format and The group follows the The group The group follows The group does
Use of format and has not one follows the the format but not follow format
English spelling/ grammatical format and uses uses a mixture of and uses a mixture
Language error in the paper. only the English Filipino and of Filipino and
[10%] language in the English language English language
paper which is at in the paper and/or in the paper and/or
an acceptable uses the English uses the English
level. language language
somewhat inappropriately.
inappropriately.
Teamwork The group shows strong The group shows The group shows The group shows
[10%] teamwork as evidenced teamwork as somewhat a lack lack of teamwork
in the oneness and evidenced in the of teamwork as as evidenced in
consistency both in the consistency in evidenced in some the inconsistencies
flow and contents of terms of content inconsistencies both in the flow
the paper. of the paper. both in the flow and contents of the
and contents of the paper.
paper.
TOTAL:

OTHER REQUIREMENTS AND ASSESSMENTS:

Aside from the final output, the student will be assessed at other times during the term by the following:
 Quizzes
 Comprehensive examination
 Peer evaluation (for group work)
 Class participation/recitation
 Completeness and neatness of submitted works
 Punctuality and promptness in submitting works
 Good manners and right conduct

Peer Evaluation (for Group Work)

CRITERIA EXEMPLARY SATISFACTORY DEVELOPING BEGINNING RATING
(100) (90) (80) (70)
Contribution The student contributes The student The student The student does
to team’s final to the team’s final contributes to the contributes not contribute to
output output more than what team’s final somewhat to the the team’s final
[100%] is expected. output as team’s final output.
expected. output.

GRADING SYSTEM:
GRADE POINT DESCRIPTION PERCENTAGE
4.0 Excellent 97 – 100
3.5 Superior 94 – 96
3.0 Very Good 91 – 93
2.5 Good 87 – 90
2.0 Satisfactory 83 – 86
1.5 Fair 77 – 82
1.0 Pass 70 – 76
0.0 Fail Below 70

MODMGT1 Syllabus Page 2 of 5

The student will be graded according to the following:
BASIS
Quizzes (at least three) 50%
Written Group Case Analysis (including peer evaluation) 10%
Departmental Comprehensive Examination 30%
Class Standing (class participation, completeness and neatness 10%
of submitted works, punctuality and promptness in
submission of works, good manners and right conduct)
TOTAL 100%

LEARNING PLAN:

LEARNING T O P I CS DAY LEARNING

OUTCOMES NO. ACTIVITIES

UNIT I: OVERVIEW OF THE MS PRACTICE BY THE CPA

Solve 1.1 Nature, Scope, and Evolution of MS n/a Read Cabrera, Management
problems 1.2 Areas of MS Consultancy, Chapters 1 to 8
related to 1.3 MS Practice Standards (General and Technical) (assigned readings)
managerial 1.4 Feasibility Study and Its Parts
accounting
using various
techniques

UNIT II: INTRODUCTION TO MANAGERIAL ACCOUNTING AND COSTS

Solve 2.1 Definition of Managerial Accounting 1 Read text, Chapters 1 and 2;
problems 2.2 Differences between Financial and Managerial
related to Accounting Answer textbook exercises
managerial 2.3 Controllership vs. Treasurership
accounting 2.4 Role of Management Accountant
using various 2.5 Standards of Ethical Conduct for Management
techniques Accountants

UNIT III: MANAGEMENT ACCOUNTING FOR PLANNING AND CONTROL

Solve 3.1 Review of Cost Concepts and Classifications 1-3 Review MODCOS1/2;
problems
related to Read text, Chapter 2;
managerial
accounting Answer textbook exercises
using various 3.2 Cost Behavior and Cost Estimation Read text, Chapter 3;
techniques 3.2.1 Account classification
3.2.2 Engineering method Answer textbook exercises
3.2.3 Visual fit or Scatter graph
3.2.4 High-Low method
3.2.5 Least-Squares regression method
3.2.6 Learning curve and non-linear cost behavior
3.3 Absorption and Variable Costing Read text, Chapter 18;
3.3.1 Absorption costing
3.3.2 Variable costing Answer textbook exercises;
3.3.3 Throughput costing
3.3.4 Reconciliation of income QUIZ 1 (2.1 to 3.3)

3.4 Cost-Volume Profit (CVP) Analysis 4-5 Read text, Chapter 16;
3.4.1 Break-even point – single product
3.4.2 Target profit analysis Answer textbook and additional
3.4.3 Margin of safety exercises
3.4.4 Changes in factors of break-even analysis
3.4.5 Break-even point – multiple products
3.4.6 Break-even point under absorption costing
3.4.7 CVP with multiple drivers
3.4.8 CVP with step-fixed costs

MODMGT1 Syllabus Page 3 of 5

LEARNING T O P I CS DAY LEARNING
OUTCOMES NO. ACTIVITIES

UNIT IV: DECISION-MAKING – RELEVANT COSTS AND BENEFITS

Solve 4.1 Managerial Accountant’s Role in Decision-Making 6-7 Read text, Chapter 17;
problems 4.2 Relevant Costs and Benefits
related to 4.3 Analysis of Short-run Decisions Answer textbook and additional
managerial 4.3.1 Special orders exercises;
accounting 4.3.2 Outsourcing
using various 4.3.3 Elimination of product line/segment QUIZ 2 (3.4 to 4.3)
techniques 4.3.4 Sell-as-is or process further
4.3.5 Shutdown or continue
4.3.6 Utilization of constrained resource
4.4 Analysis of Pricing Decisions 7-8 Read text, Chapter 18;
4.4.1 Cost-plus pricing method
4.4.2 Return on investment method Answer textbook and additional
4.4.3 Strategic pricing of new products exercises
4.4.4 Target costing
4.4.5 Time and material pricing
4.4.6 Competitive bidding

UNIT V: RESPONSIBILITY ACCOUNTING AND DECENTRALIZATION

Solve 5.1 Responsibility Centers 8-9 Read text, Chapter 10;
problems 5.2 Performance Reports
related to 5.2.1 Segmented Income Statement Answer textbook exercises;
managerial 5.3 Performance Measures in Investment Centers
accounting 5.3.1 Return on investment QUIZ 3 (4.4 to 5.3)
using various 5.3.2 Residual income
techniques; 5.3.3 Economic value-added
Prepare a 5.4 Allocation of Common Cost 9-11 Read text, Chapter 7;
group case 5.4.1 Direct method
analysis which 5.4.2 Step-down/Sequential method Answer textbook exercises
reflects ethical 5.4.3 Reciprocal/Algebraic/Simultaneous method
decision- 5.5 Transfer Pricing Read text, Chapter 10;
making and
5.5.1 Goal congruence
application of Answer textbook exercises;
5.5.2 General transfer pricing rule
this course to
5.5.3 Market-based transfer prices
real-world
5.5.4 Negotiated transfer prices DEPARTMENTAL
scenario
5.5.5 Cost-based transfer prices COMPREHENSIVE
EXAMINATION (Units I to V);

GROUP CASE ANALYSIS

REFERENCES:
Cabrera, E.B. (2010). Management Accounting - Concepts and Applications. Manila: GIC Enterprises & Co., Inc.
[Call No. HF5657.4 C3 2010]

Cabrera, Elenita B. (2010). Management Consultancy – Principles and Engagements. Manila: GIC Enterprises &
Co., Inc.
[Call No. HD69.C6 C34 2010]

Garrison, R.H., Noreen, E.W., and Brewer, P.C. (2012). Managerial Accounting, 14th edition. McGraw-Hill.
[Available: 2008 edition – Call No. HF5686.C8 G3 2008]
[Available: 2012 edition – Call No. HF5686.C8 G3 2012 – Reserve]

Hansen, D.R., and Mowen, M.M. (2015). Cornerstones of Cost Management, 3rd edition. South-Western Cengage
Learning. (TEXT: Electronic copy)
[Call No. HF5686.C8 H334 2012]

Hilton, R.W. and Platt, D.E. (2011). Managerial Accounting: Creating Value in a Global Business Environment,
Environment Global edition. McGraw-Hill.
[Available: 2008 edition – Call No. HF5657.4 H55 2008]

MODMGT1 Syllabus Page 4 of 5

Horngren, C.T., Datar, S.M., and Rajan, M.V. (2015). Cost Accounting: A Managerial Emphasis, 15th edition.
Pearson Education Limited.
[Available: 2009 edition – Call No. HF5686.C8 H672 2009]

Philippine CPA and AICPA Reviewers in Management Advisory Services

Reeve, J.M., Warren, C.S., and Duchac, J. (2014). Principles of Managerial Accounting, 12th edition. Cengage
Learning Asia Pte Ltd.
[Available: 2012 edition – Call No. HF5657.4 W37 2012]

ONLINE RESOURCES:
 McGrawHill website: [Link]
 Wiley website: [Link]

CLASS POLICIES:
 POLICIES SPECIFIC TO THE COURSE:
o Only BSA students who had obtained a final grade of at least 2.0 in all sub-modules of MODULE 2 and
IBS students with minor in Accountancy are qualified to take this course.

o For BSA students, this course is a prerequisite to MODULE 4. Only students who had obtained a final
grade of at least 2.0 in this course may qualify for MODULE 4.

o The comprehensive examination is departmental, covers the entire course syllabus, and is good for three
(3) hours. This is held on the last day of the module, and includes a combination of multiple choice
theory and problem solving questions.

o There is no midterm examination in this course.

o The business case would be given by the faculty member to the class at least two meetings prior to
submission deadline. The deadline of submission of the business case is indicated in the case instructions.
If none is specified, then deadline is 5pm of the day after comprehensive examination for this course.

o Whenever applicable, students enrolled in this course are required to join this class’s “google classroom”.
Detailed instructions regarding this would be provided by the faculty member.

o It is the responsibility of the student to be mindful of his/her absences/tardiness and performance in class.

o Specific class policies on attendance, make-up quizzes, academic honesty, grading system, dress code,
classroom management, and others not mentioned above, are to be discussed by the faculty member on
the first day of classes.

 DEPARTMENT POLICIES:
o Please observe office hours and consultation hours/ schedule of the faculty member/s.

o For student concerns regarding the BSA program or the course, please set an appointment with the
Department Vice Chair. For all other inquiries, please visit the Accountancy Department located at
Faculty Center, 1st floor. When inside the Department, students are expected to observe silence, and
maintain the cleanliness and orderliness of the room. Important announcements will be posted on the
Accountancy Department bulletin board.

MODMGT Committee
5/Jul/2017

MODMGT1 Syllabus Page 5 of 5