Republic of the Philippines

PALAWAN STATE UNIVERSITY

Puerto Princesa City

PSU-PCAT

COURSE SYLLABUS

Approval Sheet

Course Title: Managerial Accounting

Course Code/ Number: E2102
Academic Term and School Year: Second Semester, SY 2022-2023

Revision Level Effective Date Details of Origination/ Revision Author/ Subject Matter Expert
001 August 8, 2022 Compliance with outcomes-based education (OBE) and Quality Charmaine Shanina B. Demin-Li
Management System (QMS) requirements.

e.g., modification of course contents, teaching-learning activities,

and assessment tasks to ensure alignment with the most essential
learning outcomes in the context of teaching and learning amidst
COVID-19 pandemic
002 January 16, 2023 modification of course contents, teaching-learning activities, and Carlo P. Salazar
assessment tasks to ensure alignment with the most essential
learning outcomes in the context of teaching and learning amidst
COVID-19 pandemic

Prepared by Recommending Approval Approved

CARLO P. SALAZAR CHARMAINE SHANINA B. DEMIN-LI GLENN D. VALLEJO

Name and Signature of Faculty Member Name and Signature of Program Head Name and Signature of Campus Director
Date: Date: Date:
 INSTITUTIONAL COURSE SYLLABUS

COURSE SYLLABUS IN MANAGERIAL ACCOUNTING

PSU Vision An internationally recognized university that provides relevant and innovative education and research for lifelong learning and sustainable
development.
PSU Mission Palawan State University is committed to upgrade people’s quality of life by providing quality education opportunities through excellent
instruction, research and innovation, extension, production services and transnational collaborations.
PSU Shared Values E – Excellence in service, Q – Quality assurance, U – Unity in diversity, A – Advocacy for sustainable development, L – Leadership by
example, I – Innovation, T – Transparency, Y – Youth empowerment

Institutional Outcomes The Palawan State University graduates are expected to be agents of change, creative and critical thinkers, effective communicators,
research-oriented learners, and value laden individuals.
College Goals and The program aims to:
Program Objectives The Financial Management program prepares the graduates for various careers in financial management as well as in related fields,
including but not limited to, corporate finance, investment management, banking, credit, trust operations, insurance, foreign currency
markets, money markets, capital markets, and other financial securities markets. The curriculum provides the graduate with knowledge on
financial institutions and technical skills based on established financial theories, methodologies, and various analytical tools. It also
promotes an outlook that is based primarily on ethics, market integrity, regulations, good governance and competitive global perspective,
necessary for effective financial decision making.
The Human Resource Management program aims to prepare the graduates for careers in the field of Human Resource Management of
any other organization, handling the many diverse human capital requirements of the organization, including recruitment, staffing, training,
and career development.
Course Title Managerial Accounting
Course Code/ Number E2102
Course Description The course is designed to prepare the student for effective financial decision-making at a managerial level. This course will introduce
students specifically to managerial accounting: the accounting process that uses financial information to organize and govern finances
within an organization.
Credit Units 3 units
Course Prerequisites None
Link to Program Section 6. Program Outcomes
Outcomes The minimum standards for the Bachelor of Science in Business Administration program are expressed in the following minimum set of
learning outcomes as specified in CHED Memorandum Order Number 17, s. of 2017:
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 INSTITUTIONAL COURSE SYLLABUS

Common to the Business and Management discipline

a. Perform the basic functions of management such as planning, organizing, staffing, directing, and controlling.
b. Apply the basic concepts that underlie each of the functional areas of business (marketing, finance, human resources management,
production and operations management, information technology, and strategic management) and employ these concepts in various
business situations.
c. Select the proper decision-making tools to critically, analytically, and creatively solve problems and drive results.
d. Express oneself clearly and communicate effectively with stakeholders both in oral and written forms.
e. Apply information and communication technology (ICT) skills as required by the business environment.
f. Work effectively with other stakeholders and manage conflict in the workplace.
g. Plan and implement business-related activities.
h. Demonstrate corporate citizenship and social responsibility.
i. Exercise high personal moral and ethical standards.

Course Outcomes Program Outcomes

Upon successful completion of the course, students a b c d e f g h i
will be able to:
1. Identify and apply the theories and principles of I
Management (Managerial) Accounting.
2. Interpret the nature and objectives of financial I, P I
statement analysis.
3. Identify the concepts and methods in capital I, P
budgeting.
4. Outline the purpose of cost-volume-profit analysis; I, D
5. Analyze problems related to the application of pricing
decision;
6. Analyze financial statements and make I, P
corresponding financial decisions.
7. Demonstrate the usefulness of management D
accounting in the real world around us.
Legend (for program outcomes):

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 INSTITUTIONAL COURSE SYLLABUS

I- Introduced concepts/ principle P- Practiced with supervision D- Demonstrated across different settings with minimal supervision

Course Outcomes At the end of the semester, students will be able to:

1. Identify and apply the theories and principles of Management (Managerial) Accounting.
2. Interpret the nature and objectives of financial statement analysis.
3. Identify the concepts and methods in capital budgeting.
4. Outline the purpose of cost-volume-profit analysis;
5. Analyze problems related to the application of pricing decision;
6. Analyze financial statements and make corresponding financial decisions.
7. Demonstrate the usefulness of management accounting in the real world around us.
Course Format 1. Face-to-Face Class

LEARNING PLAN
Most Essential
Time Course Learning Course Content/ Subject Teaching and Learning Textbooks/
Assessment Tasks Resource Materials
Frame Outcomes Outcomes Matter/ Topic Activities References

Week 1 1. Recite the I. Reorientation on the PSU Activities to do: Oral test: E-copy of PSU PSU VMGO
PSU VMGO Vision, Mission, College Goal, 1. Lecture discussion of 1. Graded VMGO signages on
Program Objectives and ISO the VGMO and ISO Policy recitation on PSU the
Policy by the teacher. Vision and Mission classroom
2. Distribute *Presentation of Course 2. Memorization of VM by wall.
Course Outline Outline and Policies students.
3. Goal setting by
students in relation to
VGMO.
4. Distribution of course
outline to students.

Questions to pose:
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 INSTITUTIONAL COURSE SYLLABUS

1. What is the VMGO of

PSU? How important is
the VMGO to the
teaching-learning
process?
Week 2- 1. Identify the II. Management Accounting Lecture-Discussion Identification Whiteboard, marker
3 purposes and • Purposes and scope Students will have to be Students will
(6 hrs) scope of • Financial and attentive and participative identify terms in
Management managerial
management in the lecture
accounting accounting
accounting;
• Standards of ethical Harina,
2. Differentiate Question and Answer
conduct for Ricardo M.,
financial management Students will answer the
accounting from instructor’s questions Essay Management
accountants
management • Cost and Managerial Students will Accounting
accounting; Accounting answer the for Informed
questions on the
CO2 3. Determine the • Responsibility Business
purpose and scope
standards of Accounting Decisions,
of management
ethical conduct Controllership and Published by
accounting
Treasurership National
for management
accountants; Book Store,
4. Identify ©2012.
responsibility
accounting;

5. Differentiate
controllership
from
treasurership.

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 INSTITUTIONAL COURSE SYLLABUS

Week 4- 1. Identify the III. Financial Statement Lecture-Discussion Identification and Youtube Video
6 nature and Analysis or Ratio Analysis Students will have to be True or False Whiteboard, marker
(9 hrs) objectives of • Evaluation of short- attentive and participative The students will
term solvency identify what is
ratio analysis; in the lecture
• Evaluation of long-term being asked by the
2. Determine instructor Harina,
the ratios in solvency Question and Answer Ricardo M.,
• Evaluation of Management
evaluating short- Students will answer the
operational efficiency
term solvency; instructor’s questions Problem Solving Accounting
• Evaluation of
3. Determine the Students will for Informed
profitability
answer problem Business
ratios in • Investment Analysis Video Tutorial
sets provided by
evaluating long- Other Financial Ratios The instructor will show a Decisions,
the instructor
term solvency; Youtube video on financial Published by
CO2
4. Determine the statement analysis National
ratios in Book Store,
evaluating Board Work ©2012.
operational Student will solve
efficiency; problems in the board www.youtube
5. Determine the .com
ratios in
evaluating
profitability;
6. Determine the
ratios in
investment
analysis.
Week 7 Midterm Examination
(3 hrs)

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 INSTITUTIONAL COURSE SYLLABUS

Week 8- 1. Identify the IV. Cost-Volume-Profit Lecture-Discussion Identification and Youtube Video
10 purpose of cost- Analysis Students will have to be True or False Whiteboard, marker
(9 hrs) volume-profit- • Definition and purpose attentive and participative The students will
Harina,
of cost-volume-profit identify what is
analysis; in the lecture Ricardo M.,
analysis’ being asked by the
2. Identify the instructor Management
break-even • Equation Method Question and Answer Accounting
• Contribution Margin
formulas; Students will answer the for Informed
Method
3. Illustrate a instructor’s questions Problem Solving Business
• Target sales to achieve
break-even Students will Decisions,
return on sales
CO4 answer problem
chart; • Composite break-even Video Tutorial
sets provided by
Published by
point – more than one The instructor will show a
the instructor National
4. Illustrate a product Youtube video on CVP Book Store,
break-even Break-even point of each analysis ©2012.
graph product
Board Work www.youtube
Student will solve .com
problems in the board

Week 1. Define pricing V. Pricing Decision Lecture-Discussion Identification and Youtube Video Harina,
11-14 decision; • Pricing decision defined Students will have to be True or False Modules Ricardo M.,
(12 hrs) 2. Recognize • Major factors that attentive and participative The students will Management
influence pricing identify what is
the application in the lecture Accounting
decisions being asked by the
CO5 of pricing instructor for Informed
decision in the • Bases of applying Question and Answer Business
mark-on in
company; Pricing based on return on Students will answer the Decisions,
3. Identify the capital (investment) instructor’s questions Problem Solving Published by
major factors National
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 INSTITUTIONAL COURSE SYLLABUS

that influence Video Tutorial Students will Book Store,

pricing The instructor will show a answer problem ©2012.
decisions; Youtube video on Pricing sets provided by
the instructor
4. Identify the Decision
bases of
applying mark- Board Work
on in Student will solve
establishing problems in the board
selling price;

5. Identify the
pricing based on
return on capital
(investment)
employed.
Week 1. Define capital VI. Capital Budgeting Lecture-Discussion Identification and Youtube Video
Harina,
15-17 budgeting; • Capital budgeting Students will have to be True or False Whiteboard, marker
(10.5 The students will Ricardo M.,
2. Identify the defined attentive and participative
hrs) • Concept of cost of identify what is Management
concept of cost in the lecture
capital being asked by the Accounting
of capital; instructor
• Four principal methods for Informed
3. Identify the Question and Answer
for evaluating Business
CO3 principal method investments Students will answer the
Decisions,
for evaluating • Determining cost of instructor’s questions Problem Solving
Students will Published by
investments; capital
answer problem National
Video Tutorial
4. Determine the sets provided by Book Store,
The instructor will show a
cost of capital. the instructor ©2012.
Youtube video on Pricing

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 INSTITUTIONAL COURSE SYLLABUS

Board Work www.youtube

Student will solve .com
problems in the board

Week 18
Final Examination
(3 hrs)
1. Harina, Ricardo M., Management Accounting for Informed Business Decisions, Published by National Book Store, ©2012.
Course References
2. Garrison Ray H., Noreen, Eric W., Brewer, Peter C., Managerial Accounting, Published by McGraw-Hill/Irwin, 12th Edition,
©2008.

Additional Materials Laptop, cellphones, internet

Course Requirements Grading System:

Midterm Examination – 30%

Final Examination – 40%
Assignments/Quizzes – 10%
Board Works/ Seat Works/ Performance Tasks – 10%
Recitation/Class Participation – 10%

Grade Percentage = Percentage rating (zero-based) x 0.6 + 40

Course Policies Absence

A student who incurred 8 unexcused absences shall be dropped from the class and will receive a grade of “5.0”

In the event that a student due to unavoidable cause, is absent from the class must obtained an excuse letter signed by the dean that must
be presented to the teacher not later than the second session following the student’s return.

If absent, it is the student’s responsibility to find out about any announcements or information supplied in class that day.
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 INSTITUTIONAL COURSE SYLLABUS

Missed Work or Exam

If the student missed an activity but have presented an excuse letter, he or she can still make up for the missed activity on the specified time
given.

Cheating: Anyone caught cheating during quizzes and examinations will receive a grade of “5.0”

Withdrawal of Subject: A student who decided to withdraw can drop the subject before the Midterm examinations.

Use of Technology
Cellular phones should be turned off or switched to silent mode when inside the classroom. If a student needs to answer a call, he/she must
go out of the classroom first before answering the call.

Assignment/Problem Set
Students are expected to do their homework. Points will be deducted on homework or assignments submitted late.

The homework or assignment being turned by the students is expected to be primarily their own. Students may work with others to complete
the problems if they satisfy two requirements:

a) if someone provided the student the answer to any step in the problem, then he/she must give credit to that person, and
b) the students understand all of what he/she turns in.
Supplementary Material/s Websites of Interest:
• New York Times - http://www.nytimes.com/pages/business/index.html
• CNN – www.cnn.com
• Financial Times – www.ft.com
• Manila Bulletin – www.mb.com.ph
Consultation Period N/A

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