Ateneo Graduate School of Business

Rockwell Center, Makati City

MANAGERIAL ACCOUNTING
Ateneo-Regis Program

Revised: June 2009

 FINANCE CLUSTER
Ateneo-Regis MBA Program
Ateneo Graduate School of Business
Rockwell Center, Makati City

COURSE TITLE: MANAGERIAL ACCOUNTING

COURSE CODE: MANACC

COURSE DESCRIPTION:

The course is a study of managerial accounting and the basic concepts of controllership as
they relate to management information needs for planning, controlling, and decision-making.
The topics include a review of financial accounting processes and techniques, analysis of
financial statements, cost concepts, methods and systems, the use and analysis of cost
data for decision-making, evaluation of performance, short and long term managerial
decisions, capital budgeting, basic concepts of controllership to include internal control, cost
saving techniques, and business planning. In discussing the various topics emphasis will be
given on decision making, its ethical implications, and its impact on business and national
development.

COURSE OBJECTIVES:

Upon successful completion of this course, students are expected to competently:

1. Explain the importance of financial and managerial accounting information for decision-
making;

2. Define the differences between financial accounting and managerial accounting;

3. Compare cost accounting systems such as job order, process costing, and activity
based costing and management;

4. Analyze cost behaviors and the relationships used in cost-profit-volume analysis

decisions;

5. Describe differences between absorption costing and variable costing;

6. Understand and apply the concepts of capital budgeting, including the time value of
money concept, and the methods and tools of evaluating capital investment alternatives;

7. Develop approaches for profit planning and control, to include developing business
plans, budgets and forecasts, and application of standard costing, variance analysis and
cost saving techniques;
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8. Explain the concepts of responsibility accounting and its relationship to the decision
making process when measuring management performance;

9. Understand the function of controllership and the role of internal control systems in the
protection of assets, adherence to managerial policies and promotion of operational
efficiency;

10. Analyze various ethical issues and situations existing in the business environment;

11. Understand the implication of management accounting information in securing the

resources and growth of the firm and the national economy; and

12. Describe the relationship of accounting data with other measures identified in the
balance scorecard.

COURSE OUTLINE:

TOPIC SESSION
Financial Accounting 1
Financial Statements; Financial Statement Analysis 2
Cost Terms, Concepts and Classifications; Costing Systems 3
Cost-Volume-Profit Analysis; Absorption and Variable Costing 4
Activity Based Costing; Standard Costing
5
and the Balanced Scorecard
Profit Planning; Control Systems; Segment Reporting 6
Relevant Costs for Decision Making; Capital Budgeting 7
Final Examinations 8

COURSE REQUIREMENTS:

1. ATTENDANCE
This course will meet once a week, for four (4) hours, for eight (8) weeks. The highly
interactive pace requires students to take a great deal of responsibility for their own
learning outcomes. While in class, students are expected to actively participate in
discussions and group activities. Outside of class, students are expected to spend a
considerable number of hours of study, homework assignment, and individual and group
discussions.

Students are expected to attend all class sessions for this course. If an absence is
unavoidable, the professor should be advised beforehand. Arrangements will be made at
the time for additional assignments, if appropriate. However, points for attendance and
participation will be affected by this absence. Under existing rules, the student should
not incur more than one (1) absence; otherwise he will be disqualified from the course.

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2. CLASS PARTICIPATION
Each learner is expected to actively participate in discussions on the assumption that
each brings a wide range of experiences to the learning process. Active participation
may include asking thoughtful questions, being willing to consider new ideas, helping the
class understand complex ideas, having a cooperative attitude and a sense of humor,
and helping others comprehend the material. However, consideration of other students
is important to avoid dominating class discussions.

3. WRITTEN ASSIGNMENTS
An important component of this course is the completion and submission of written
assignments on their respective due dates. Extension of the due dates is not allowed. All
written work is expected to meet graduate level standards. Assignments will be graded
for content and for basic writing skills. It is strongly recommended that all students
follow a required format as advised by the professor.

4. NOTES ON THE PRACTICUM AND CLASSROOM ACTIVITIES

The students will be required to apply in practical terms the concepts and principles
covered by the course in the discharge of their job functions and responsibilities.
Whenever applicable and appropriate, the presentations will have to deal with the
application of the concepts on their departments, divisions, business units or companies.

It should be noted also that this course will be conducted with the use of interactive
methods, which are appropriate for adult students. Group discussions and exercises,
individual and group presentations, and other learning and skill-building approaches will
be utilized. Such methodologies are designed also to enhance the personal
development of students who will take on more meaningful leadership roles in the future.

5. TEAMWORK AND REPORT – PRESENTATION

Presentations in class must have quality in content and form. Computer aided
presentation is required. All classrooms have a ready internet connection portal for free
use during class hours. The presentations should be well organized, with the topic
covered thoroughly. Handouts to be given are to be professionally done and appropriate
for the topic.

6. RESEARCH WORK
AGSB recommends the use of standard style guides with preference to that of the
American Psychological Association (APA). The following websites are suggested as
guide references:
http://www.aresearchguide.com/styleguides.html
http://www.apastyle.org/index.html
http://apastyle.org/electrf.html
http://www.bedfordstrmartins.com/online/shrttoc.html
http://bob.ucsc.edu/library/ref/instruction/research/libres.html

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GRADING CRITERIA:

The following Quality Point Index (QP) applies to all MBA courses within this Program:

4.0 Excellent/Outstanding 98-100

3.5 Superior 95-97
3.0 Very Satisfactory 92-94
2.5 Above Average 89-91
2.0 Average 86-88
1.5 Pass 85
1.0 Fail 84 and below

SPECIAL ACCOMODATIONS:

If a student is in need of course adaptation or special considerations due to certain disability

or other problems or constraints. The same should be discussed with the instructor ASAP.

ACADEMIC INTEGRITY POLICY:

Each learner is responsible to know the standards of conduct and expectations of academic
integrity that apply to undertakings. Academic dishonesty will not be tolerated and will result
in the maximum penalty allowable as defined in the Student Guidebook. The following are
considered serious violations per Guidebook:

Cheating during exams.

Submitting spurious reports copied from previous materials other than his/her own.
Plagiarism.
In understanding what constitutes Plagiarism, see the following sites:
http://www.engl.niu.edu/conskills/students/plagiaris/Plagiarism.html
http://www/ehhs.cmich.edu/~mspears/plagiarism.html

In addition to what is stated in the Guidebook, the following are examples of academic
dishonesty, which are pertinent to the requirements of this course:
Copying another student‟s work including assignments and reports
Use of “crib” sheets or other hidden note for a quiz or an exam
Receiving assistance from anyone else with take-home quizzes.

MATERIALS OF INSTRUCTIONS:

1. Textbook: Garrison, R.H., Noreen, E.W., and Brewer, P.C.

Managerial Accounting, 12th Edition
Singapore: The McGraw-Hill Companies, 2008

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2. Supplementary materials:
Eric W. Noreen, Peter C. Brewer, Ray H. Garrison
MANAGERIAL ACCOUNTING FOR MANAGERS
Boston: McGraw-Hill Irwin, 2008

Ronald W. Hilton, Michael W. Maher, Frank H. Selto

COST MANAGEMENT:STRATEGIES FOR BUSINESS
DECISIONS, 4TH EDITION
Boston, Mass.: McGraw-Hill/Irwin, 2008

Maryanne M. Mowen, Don R. Hansen

CORNERSTONES OF MANAGERIAL ACCOUNTING,
2ND EDITION
Mason, OH: Thomson Business Economics, 2008

Robert L. Hurt
ACCOUNTING INFORMATION SYSTEMS: BASIC
CONCEPTS AND CURRENT ISSUES
Boston: McGraw-Hill Irwin, 2008

Anthony, A.N., Hawkins, D.F., and Merchant, K.A.

ACCOUNTING: TEXTS AND CASES (12TH ED.) 2007
Singapore: The McGraw-Hill Irwin

3. Web References:

The following APS online library resources are available for access:
a. EBSCO
b. Hoovers
(See Appendices A & B)

The following internet resources can also be used:

http://www.quickmba.com/accounting/fin/concepts/ A description of the basic financial

accounting assumptions, principles
and modifying conventions.
http://www.quickmba.com/accounting/fin/standards/ A short description of financial
accounting standards groups and
authoritative bodies, its
predecessors, and other accounting
standards groups.
http://www.wharton.upenn.edu/mbaresource/curriculum/a Wharton MBA resource guide,
cct/ provides a perspective of accounting
by illustrating several specific
accounting issues in a decision
context, also provides discussions,
lectures on advanced topics and
studies.
http://www.quickmba.com/accounting/fin/statements/ An introduction to the balance sheet,
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 income statement, statement of
retained earnings, and cash flow
statement.
http://www.quickmba.com/accounting/fin/ Basic introduction to financial
accounting, compares with
managerial accounting, lists
underlying assumptions, provides an
example of recording transactions
and introduces debits and credits.
http://accountingstudy.com/ Comprehensive source of study
materials for accounting students.
http://www.investorsgroup.com Discussions about financial planning,
cash management budgeting: the
basic of managing your money.
http://search.smartpros.com/ Offers a search engine specialized
for accounting, finance, HR,
insurance and law.
http://www.womensmedia.com Offers practical tips on Improving
your budgeting skills, sticking to a
budget, reducing expenses and
curbing impulse spending.
http://www.toolkit.cch.com/tools/tools.asp Provides a downloadable business
forms, checklists and financial
worksheets.
http://www.student- Web site for students‟ research for
manual.com/study/subjects/accounting/research.htm any accounting subject or topic
online.
http://www.varsitynotes.com/accounting/managerial_acco Varsity Notes is the world‟s largest
unting.html directory of free lecture notes.

4. Film: A Tale of Two Restaurants

The professor will also provide:

Supplemental cases and exercises not found in the required text.

Additional reading materials.

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 SESSION 1

FINANCIAL ACCOUNTING

Assignments to be completed prior to session 1:

1. Read Chapters 1, 2, 3, 11 and 13 of Accounting: Text and Cases, 12 th Edition.

2. Get the latest annual report of audited financial statements of any company. Understand
the information, including the auditors‟ report, management report and the notes to the
financial statements.

3. Be prepared to discuss the various accounting principles underlying the preparation of

the financial statements.

4. Write a two-page paper on the ethical dimensions of financial accounting with respect to
the keeping of two sets of records, one for internal purposes only and the other for
internal taxation purposes.

5. Write a two-page paper on any recent accounting scandals and show how unethical
accounting practices can lead to a lost in stakeholders‟ confidence towards the firm and,
at times, the ultimate demise of the firm.1

Learning Objectives:

At the end of this session, students are expected to competently:

1. Describe the nature and purpose of accounting;

2. Apply the basic accounting concepts underlying accounting practice and reports;

3. Identify the fundamental financial statements and decision processes they support;

4. Appreciate the importance of providing relevant and reliable information to decision

makers and how this affect the nature of governance in firms;

5. Discuss the role of the standard-setting bodies, external auditors, the SEC and BIR, and
in the preparation of reliable and fair financial statements; and

6. Discuss the importance of integrity and ethical practices in accounting and show how
this helps achieve nation-building.

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Schedule of Activities:

Proposed Time
Activities (Strategies)
Allocation
1. Students and professor make their introductions about themselves. 15 mins.

2. The professor reviews course content and activities: 30 mins.

Syllabus
Grading criteria
Course structure
Feedback
Written work
Course evaluations
Final Examinations
Overview of the role of the public accounting profession, the
standard-setting bodies, the SEC and the BIR in the
preparation of financial statements that are fair and reliable.
3. The professor leads a discussion on the following: 1 hour and
 Overview of management information. 30 mins.
Needs and uses
Factors affecting accounting information
The information chart
 Introduction of financial accounting concepts, terms, and
processes.
Generally accepted accounting principles underlying
financial statements
Overview of income statement, balance sheet, cash flow
statement and the statement of changes in stockholders‟
equity. Call on students to make a presentation of the
audited financial statements of selected companies.
Overview of the role of the public accounting profession,
the standard-setting bodies, the SEC and the BIR in the
preparation of financial statements that are fair and reliable.
4. Information technology affecting financial data generation, 30 mins.
accumulation, and analysis.
5. Ethical issues affecting financial accounting. Discussion of the 45 mins.
effect of unethical accounting practice to the firm‟s viability, and
economic development (Use the events on recent accounting
scandals.)
6. Discussion of the current tax environment and its social 30 mins.
implications.
Total 4 hours

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 SESSION 2

FINANCIAL STATEMENTS and

FINANCIAL STATEMENT ANALYSIS

Assignments to be completed prior to session 2:

1. Read Chapters 15 and 16 of the textbook; and also Chapters 11 and 13 of Accounting:
Text and Cases, 12th Edition.

2. Research on the Du Pont Model in analyzing Return on Investment.

3. Groups will be assigned to analyze the financial statements of chosen companies

including a government agency or government-controlled corporation. The analysis can
be made from the point of view of management, lender (bank or trade supplier) investor,
or concerned group.

4. Write reaction papers on the following statements:

a. “Business is not only for profit but also for nation building.”
b. “Our country is our business.”

5. Prepare a financial statement analysis of the company that will be the object of study for
the STRAMA paper.

Learning Objectives:

At the end of this session, students are expected to competently:

1. Discuss the techniques of financial analysis using comparative and common-size

statements, trend analysis and ratio analysis;

2. Determine the degree of risk associated with investment and lending decisions with the
aid of financial analysis;

3. Assess a firm‟s financial position and operations from the perspective of both the internal
and external users;

4. Analyze a cash flow statement, classifying sources and uses of cash into operating,
investing and financing activities;

5. Understand the value of publishing reliable financial statements; and

6. Discuss other nonfinancial measures that firm utilizes to assess performance and
financial position.

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Schedule of Activities:

Proposed Time
Activities (Strategies)
Allocation
1. A group will lead the discussion of techniques of financial 45 mins.
statement analysis:
Comparative statements
Common size statements
Trend analysis
Ratio Analysis
2. Class discussion of the financial statements as it relates to the 30 mins.
company and to management.
3. Group presentation of the analysis of financial statements of three 30 mins.
(3) competing companies. The presenting group may divide the
class into business interest groups such as management, lender
and investor.
4. Video presentation – Financial Statement Analysis 45 mins.
5. Group presentation of the cash flow statement, (The group should 30 mins.
present an actual cash flow statement of a company for discussion
in the class.)
6. Discussion on the ethical dimensions of keeping two sets of 30 mins.
records.
7. Discussion on other nonfinancial measures firms used to assess 30 mins.
performance and financial position.
Total 4 hours

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 SESSION 3

COST TERMS, CONCEPTS AND CLASSIFICATIONS;

COSTING SYSTEMS

Assignments to be completed prior to session 3:

1. Read Chapters 1, 2, 3 and 4 of the textbook.

2. Pick a manufacturing company among your group members and prepare to discuss the
manufacturing process and the cost accumulation process. Be prepared to discuss the
peculiarities of the costing systems vis-à-vis the systems described in Chapters 3 and 4.

3. Solve the following:

Problem 2-14, pp. 78
Problem 2-16, p. 79
Problem 2-19, pp.80-81
Problem 2-22, pp. 82-83
Problem 3-25, p. 138
Problem 4-24, pp. 180-181

Learning Objectives:

At the end of this session, students are expected to competently:

1. Explain the various cost concepts and classification;

2. Describe the behavior of variable and fixed costs;

3. Distinguish between direct and indirect costs and controllable and uncontrollable costs;

4. Compare between product costs, period costs and expenses, opportunity costs and
sunk costs;

5. Contrast between job order costing and process costing;

6. Explain the limitations of traditional cost accounting systems; and

7. Discuss other forms of costs which are not captured by the traditional accounting
systems but have societal impact such as quality costs, value-adding costs and
environmental costs.

Schedule of Activities:

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 Proposed Time
Activities (Strategies)
Allocation
1. Group report and discussion of managerial accounting. 45 mins.
2. Presentation and class discussion of various cost terms and 45 mins.
concepts.
Cost according to behavior
Cost according to functional area
Opportunity and foregone cost and sunk cost
Cost according to traceability.
Product costs, period costs and expenses.
3. Presentation of job order and process cost systems including 45 mins.
presentation of an actual manufacturing and costing process
highlighting industry practice, company policy and cost
accumulation procedures.
4. Presentation of the assigned problems. 45 mins.
5. Discuss how efficiency in costs can translate to lower prices for 30 mins.
prime commodities that have significant impact on the less
fortunate in society.
6. Discussion of quality costs, value-adding costs and environmental 30 mins.
costs and its impact on the firm‟s goodwill.
Total 4 hours

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 SESSION 4

COST-VOLUME-PROFIT ANALYSIS;
ABSORPTION AND VARIABLE COSTING

Assignments to be completed prior to session 4:

1. Read Chapters 5, 6 and 7 of the textbook.

2. Determine the cost components and their behavior using an identified product or service
from among the group member‟s company. Be prepared to analyze the same using
break-even point.

3. Solve the following:

Problem 5-21, p. 226
Problem 6-27, p. 269
Problem 7-17, pp. 305-306
Case 16-1, Hospital Supply, Inc., pp. 499-501 (Accounting: Text and Cases, 12 th
Edition)

Learning Objectives:

At the end of this session, students are expected to competently:

1. Define and describe the behavior of the different types of costs;

2. Use financial models in CVP calculations;

3. Prepare and interpret a contribution income statement;

4. Explain the accounting treatment of fixed manufacturing overhead under absorption and
variable costing; and

5. Explain the implications of absorption and variable costing for cost-volume-profit

analysis.

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Schedule of Activities:

Proposed Time
Activities (Strategies)
Allocation
1. Group report on Chapters 5, 6 and 7 with the analysis of costs of 1 hour
an illustrative product or service.
2. Group presentation and discussion of Hospital Supply case. 1 hour
3. Presentation of the assigned problems. 1 hour and
30 mins.
4. Class discussion of advantages and disadvantages of variable 30 mins.
costing.
Total 4 hours

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 SESSION 5

ACTIVITY-BASED COSTING;
STANDARD COSTS AND THE BALANCED SCORECARD

Assignments to be completed prior to session 5:

1. Read Chapters 8 and 10 of the textbook.

2. Identify a company among your group members or any company employing ABC costing
and report the system in class.

3. Solve the following:

Exercise 8-10, pp. 354-355
Exercise 8-11, pp. 355-356
Exercise 8-17, p. 358
Case 8-30, pp. 367-368
Problem 10-16, pp. 460-461
Problem 10-24, pp. 466-467
Problem 10-25, pp. 467-468

Learning Objectives:

At the end of this session, students are expected to competently:

1. Explain how an activity based costing system operates, including cost assignment,
accounting activity cost pools, and identifying cost drivers;

2. Discuss key issues in ABC Management including transaction costing, storyboarding,

and indicators that a new costing method is used;

3. Identify the key features of a cost management system, including the elimination of non-
value added costs;

4. Illustrate how standard costing is used to help control cost; and

5. Compare several methods for determining the significance of cost variances;

6. Discuss how the ABC method can be applied in Philippine governmental institutions for
cost savings and better services;

7. Identify the relationship of financial information with other measures used in the
balanced scorecard; and

8. Discuss how the balanced score card can be applied to evaluate the performance of the
national or local government units.
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Schedule of Activities:

Proposed Time
Activities (Strategies)
Allocation
1. An assigned group will report on activity based costing to be 1 hour
followed by a group discussion of Exercise 8-10, 8-11, 8-17 and
Case 8-30.
2. Report of an actual company using ABC. 45 mins.
3. Group presentation on standard costing as a measure of 45 mins
performance.
4. Presentation of solution to Problems 10-16, 10-24 and P10-25. 30 mins.
5. Discussion of how ABC method and balanced score card can be 30 mins.
applied in Philippine government institutions to increase
efficiencies and minimize wastage of resources.
6. Explain the balanced scorecard and the measures used 30 mins.
considering its four perspectives.
Total 4 hours

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 SESSION 6

PROFIT PLANNING AND CONTROL SYSTEMS;

SEGMENT REPORTING

Assignments to be completed prior to session 6:

1. Read Chapters 9, 11 and 12 of the textbook.

2. Reporting group to present the budgeting process of two companies (preferably from a
member‟s firm) the presentation should cover the actual planning and budgeting
process.

3. Solve the following:

Case 9-23, pp. 415-416
Problem 11-23, p. 506
Case 12-34, pp. 574-575

4. Identify a segment reporting system in your company (either by product, territory or

business unit) and discuss in class.

5. Identify a transfer pricing policy being implemented in your organization.

6. Explain how segment reporting can be applied to determine a local government unit‟s
performance.

Learning Objectives:

At the end of this session, students are expected to competently:

1. Discuss and understand the budgeting framework and the importance of planning and
controlling;

2. Prepare a master budget including its supporting budget schedules;

3. Use the budget and forecast as a management tool for controlling operation, variance
analysis, and decisions to correct material deviation from the main plan;

4. Explain the role of responsibility accounting and define cost center, revenue center,
profit center and investment center;

5. Prepare a segment income statement;

6. Compute an investment center‟s return on investment and residual income;

7. Explain transfer price based on market prices, costs and negotiation; and

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8. Discuss the budgeting process used by the Philippine legislature and explore the ethical
dimensions of the „pork barrel‟ and the allocation of resources to various agencies of the
government.

Schedule of Activities:

Proposed Time
Activities (Strategies)
Allocation
1. Report on business planning and budgeting. 30 mins.
2. Group presentation of the business planning process, revenue and 1 hour
expense forecasting of companies selected from among the
group‟s companies.
3. Presentation of solution to Case 9-23 and Problem 11-23. 30 mins.
4. Group presentation on segment reporting and preparation of 30 mins.
segment income statement.
5. Solution to Case 12-34. 30 mins.
6. Discussion of transfer pricing policies being implemented in the 30 mins.
students‟ companies.
7. Group presentation of the budgeting process of the Philippine 30 mins.
legislature.
Total 4 hours

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 SESSION 7

RELEVANT COSTS FOR DECISION MAKING; CAPITAL BUDGETING

Assignments to be completed prior to session 7:

1. Read Chapters 13 and 14 of the textbook.

2. An assigned group will provide actual applications of the principles of relevant costs.

3. Solve Meyer Surgical Supplies (case to be provided by the professor).

4. Identify capital budgeting procedures employed in your organization and identify the
procedures and considerations in the decision making process.

Learning Objectives:

At the end of this session, students are expected to competently:

1. Identify relevant costs and benefits, giving proper treatment to sunk costs, opportunity
costs and unit costs;

2. Explain the importance of time value of money in capital budgeting decisions;

3. Use the net present value method and internal rate of return method to evaluate
investment proposals;

4. Describe a typical capital budgeting process; and

5. Evaluate an investment proposal using a discounted cash flow analysis giving full
consideration to income tax effects.

Schedule of Activities:

Proposed Time
Activities (Strategies)
Allocation
1. Group presentation of relevant costs and the solution to Meyer 45 mins.
Surgical Supplies.
2. Sharing of experiences in using relevant costs. 1 hr. & 15 mins.
3. Group presentation of capital budgeting concepts. 1 hour
4. Presentation of actual capital budgeting process in one of the 1 hour
presenting group‟s firms.
Total 4 hours

SESSION 8
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 FINAL EXAMINATIONS

Assignment to be completed prior to session 8:

Students need to prepare for an examination that will cover all topics in this course.

Learning Objective:

At the end of this session, students are expected to competently assess their knowledge on
the topics discussed during the term.

Proposed Activity:

A written examination will be given for the entire period.

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