Carlos Hilado Memorial State College

Alijis Campus | Binalbagan Campus | Fortune Towne Campus | Talisay Campus

COLLEGE OF BUSINESS MANAGEMENT AND ACCOUNTANCY

COURSE SYLLABUS

COURSE CODE ACCTG 5 CREDIT UNITS 3 (3 LEC/0 LAB)

COURSE TITLE MANAGERIAL ACCOUNTING HOURS/ WEEK 3
PREREQUISITE ACCTG 4 PROGRAM BSBA

To be a leading GREEN institution of higher learning in the global community by 2030.

VISION OF THE INSTITUTION (GREEN stands for Good governance, Research-oriented, Extension-driven, Education for Sustainable Development and
Nation-building)

We value… Every CHMSCian is…

 EXCELLENCE  COMPETENT
 COMPASSION  COMPASSIONATE
CORE VALUES & ATTRIBUTES
 ENVIRONMENT  ENVIRONMENTALLY RESPONSIBLE
 LOVE OF COUNTRY  a NATION BUILDER
 SERVICE  an ENGAGED CITIZEN

MISSION OF THE INSTITUTION
INSTITUTIONAL COMMITMENT
In consonance with the vision and mission of the institution, the College of Business Management and Accountancy aims to:
GOALS OF THE COLLEGE
PROGRAM EDUCATIONAL
OBJECTIVES (PEO)
PROGRAM OUTCOMES (PO)
A leading green institution in higher and continuing committed to engage in quality instruction, development-oriented
research, sustainable lucrative economic enterprise, and responsive extension and training services through relevant academic
programs to empower a human resource that responds effectively to challenge in life and acts as catalyst in holistic
development of a human society.
All learning activities within and outside the classroom shall be conducted in a manner that is inclusive, and sensitive to and
respectful of gender equality and persons with different learning abilities; and shall adhere to the values and principles of
Education for Sustainable Development and the Greening CHMSC.
a. promote and sustain quality education;
b. develop and sustain green research;
c. pursue sustainable income-generating projects and activities;
d. strengthen community extension involvement;
e. utilize research-based outputs to empower the community; and
f. develop and promote collaborative partnerships through local, national and international linkages.
Program educational objectives are broad statements that describe what graduates are expected to attain within few years of
graduation. Program educational objectives are based on the needs of the program’s constituencies which aims to:
1. Complete understanding of the concepts, principles and the theories of Financial Management;
2. Develop an understanding of the external environment which affects financial institutions and business organizations;
3. Help the students seek employment and assume entry-level jobs or positions of responsibility as financial analyst,
financial manager, executive, and teaching career or graduate studies in business;
4. Design business research through the utilization of financial tools;
5. Draw sound decision using analytical tools and perspectives in the analysis of financial reports; and
6. Adhere to the values of integrity, professionalism, teamwork, transparency, accountability and social responsibility in the
practice of their profession.
The Bachelor of Science in Business Administration program aims to develop the capability/capacity/competence of the
students to:
PO 1 Perform management functions operationally and competently.
PO 2 Innovate business ideas based on emerging industries.
PO 3 Use appropriate tools to solve business problems.
 PO 4 Demonstrate a sense of corporate citizenship and social responsibility when making individual and team decisions.
PO 5 Apply ICT skills as required by the business environment.
PO 6 Exercise moral and ethical standards when making decisions.
PO 7 Communicate clearly in oral and written forms.
PO 8 Practice gender sensitivity.
PO 9 Show sense of patriotism in words and deeds.
PO 10 Conduct business research.

COURSE DESCRIPTION The course provides students the tools required to make the best decisions to reach the goals of their organizations. Students
will take a look at how appropriate traditional and top edge topics fit in together with an outcome of understanding basic cost
analysis, decision definitions, relevant information formatting, and how to make the decision itself.
After completing this course, the student must be able to:
CO 1 Define managerial accounting, cost concepts and the basics of cost/volume/profit relationships.
COURSE OUTCOMES (CO)
CO 2 Recognize the basics of attaching products to services, process costing and job order costing.
CO 3 Identify how to budget efficiently and measure performance by analyzing standard costs.
CO 4 Differentiate between various investment, transactions and performance measurements.
CURRICULAR MAP ON COURSE LEARNING OUTCOMES AND PROGRAM OUTCOMES

PROGRAM OUTCOMES (PO)

COURSE OUTCOMES
1 2 3 4 5 6 7 8 9 10
CO 1 Define managerial accounting, cost concepts and the basics of cost/volume/profit relationships. I I I I I I I I I I
CO 2 Recognize the basics of attaching products to services, process costing and job order costing. I I I I
CO 3 Identify how to budget efficiently and measure performance by analyzing standard costs. E E E E E E
CO 4 Differentiate between various investment, transactions and performance measurements. D D D D D
 TIME TEACHING AND INSTRUCTIONAL
LEARNING OUTCOMES ASSESSMENT
ALLOT- TOPICS LEARNING MATERIALS
(LO) TOOLS
MENT ACTIVITIES
At the end of the lessons, the students The Nature of Management Lecture using Hand Outs Quiz
Legend: I – introductory, E – enabling, D – demonstrative
must be able to: Accounting Deductive
Power Point Assignment
(Map PEO – CO-PO) Approach
1. Explain the uses of accounting data. Presentation
Week 1 2. Describe the ethical responsibilities Problem Set
COURSE REQUIREMENTS Term Paper on: 1. Cost-Volume Profit Relationship; and 2. Master and
Discussion using Flexible Budget
to for management accountants. Question Periodic Exam
Week 2 3. Describe the relationship of cost Approach
accounting to financial and managerial WEIGHT (%) TO WEIGHT (%) TO
accounting. Problem Set FINAL GRADE PASSING
ASSESSMENT TOOL MID-TERM END TERM
4. Identify the three basic elements of EVALUATION GRADE
GRADE (MTG)
Cooperative GRADE (ETG)
manufacturing costs.
5. Illustrate basic accounting Learning
Formative Assessment
procedures.
6. Distinguish between the two basic Quizzes, Tests 40 40
types of cost accounting systems. Assignments, Seat works 10 10
7. Illustrate a job order cost system.
GRADING SYSTEM 50% MTG + 50%
Output 20 20 75
At the end of the lessons, the students Cost Accounting Lecture using Hand Outs ETG Quiz
must be able to: Summative Assessment Deductive
Power Point Assignment
Approach
1. Define and illustrate cost object. Presentation
Week 3 Examination Problem Set
2. Distinguish between direct costs 30Discussion using 30
to and indirect costs. Question Periodic Exam
Week 4 3. Explain variable and fixed Approach
costs.
Written task-long quiz, performance task, midterm-endterm
Problem Set
4. Distinguish among
manufacturing, merchandising
Brainstorming
and service sector companies.
COURSE CONTENT 5. Differentiate between Cooperative
inventoriable costs and period Learning
costs.
6. Describe the three categories of
inventories commonly found in
manufacturing companies.
At the end of the lessons, the students Cost-Volume Profit Relationship Lecture using Hand Outs Quiz
must be able to: Deductive
Power Point Assignment
Approach
1. Define and illustrate cost object, Presentation
Week 5 Problem Set
direct costs and tracing, and Discussion using
to indirect costs and allocation. Question Periodic Exam
2. Explain the two costing Approach
 Main Textbook:
REFERENCES
1. Guillermo M. De Leon et al. 2014&2016. Cost Accounting
2. Pedro P. Guerrero, Vol. 2 2010 ed. Cost Accounting – Principles and Procedural Applications
PREPARED BY: REVIEWED BY: APPROVED BY:

GEOFREY A. RIVERA, CPA, MBA GEOFREY A. RIVERA, CPA, MBA IMEE R. PERANTE, DFTech

FACULTY PROGRAM CHAIRPERSON DEAN