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BA 103 - Managerial Accounting


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This course is designed to acquaint the students with the role of the accountant in the management team by providing an assisting in the analysis, interpretation and forecasting of business organizations. It covers the discussion of the foundation of management accounting; its expanding role, organizational structure, and professional ethics for management accountants; design of management accounting system (e.g. responsibility accounting systems), evaluating the impact of changes in business structure functions and appropriates of management accounting techniques and method; performance measurement for planning and control such as: marginal absorption and opportunity costing; cost behaviour; cost-volume profit relationship; advanced analysis and appraisal of financial and elated information; business planning and budgetary system; standard costing and variance analysis; quantitative techniques; and methods for planning and control.

Course Description

      This course is designed to acquaint the students with the role of the accountant in the management team by providing an assisting in the analysis, interpretation and forecasting of business organizations. It covers the discussion of the foundation of management accounting; its expanding role, organizational structure, and professional ethics for management accountants; design of management accounting system (e.g. responsibility accounting systems), evaluating the impact of changes in business structure functions and appropriates of management accounting techniques and method; performance measurement for planning and control such as: marginal absorption and opportunity costing; cost behaviour; cost-volume profit relationship; advanced analysis and appraisal of financial and elated information; business planning and budgetary system; standard costing and variance analysis; quantitative techniques; and methods for planning and control.

 

 Number of Units: 3 units
 
 Pre-requisite Subject: AC101
 
        Course Objectives:
·          A thorough understanding of the basic concepts and practice of management accounting.
·          A sufficient comprehensive knowledge in management decision making processes.
·          To develop the ability to be analytical in the decision making process.
 
Textbook: Warren and Reeve, Managerial Accounting, 9th Edition, South Western a division of Thomson Learning, 2007
 
Requirements: Case Study to be assigned during the course
 
Grading System:
 
 
1ST HALF
2ND HALF
TOTAL
CLASS STANDING
 
25%
CLASS STANDING
 
30%
 
Quizzes
20%
 
Quizzes
25%
 
 
Assignment, Attendance, Recitation
5%
 
Assignment, Attendance, Recitation
5%
 
 
TOTAL CLASS STANDING
 
 
TOTAL CLASS STANDING
 
 
 
PRELIMENARY EXAMINATION
 
20%
FINAL EXAMINATION
 
25%
 
TOTAL
 
45%
 
 
55%
100%
 
A minimum of three (3) quizzes shall be given each period (i.e., three during the preliminary period and three during final period). Grades are based on raw scores.
 
Consultation Hours:   Tuesday and Thursday 10:30-1:00pm
 
Reference: Lourderback, J.G., Holmen, J. S., Dominiak, G.F. Managerial Accounting, 9th ed. South Western College            
                          Publishing: USA, 200
                    Barfiled, Relborn and Kinney, Cost Accounting – Traditions and Innovation, 5th ed. South Western College                
                          Publishing, 2003
                   Skousen, K.F.; Stice E.K., and Stice, J.D., Intermediate Accounting, 14th ed. South Western College                               
                          Publishing, Ohio
                   Sollenberg and Schneider, Managerial Accounting, 10th ed. International Thompson Publishing,           
                          South Western College Publishing, 1996.
                    Cabrera, Elenita, Managerial Advisory Services Volume 1 and 2, GIC Enterprises & Co., Inc., Manila                    
                          Philippines, latest edition
 
 Expectations from each student:
      The student’s responsibility is to come to each class prepared. She is also expected to take all examinations on the dates scheduled. She should read the assigned materials and solve assigned problem materials prior to class. She is expected to attend each class and participate actively in the discussions.
  
Academic dishonesty:
All BSA students are expected to be academically honest. Cheating, lying and other forms of immoral and unethical behaviour will not be tolerated. Any student found guilty of cheating in examinations or plagiarism in submitted course requirements will (at a minimum) receive F (or 0.00) or failure in the course. Plagiarism and cheating refer to use of unauthorized books, notes or otherwise; securing help in a test, copying tests, assignments, reports, or term papers; representing the work of another person as one’s own collaborating, without authority, with another student during an examination or in preparing academic work; signing another student’s name on attendance sheet; or otherwise practicing scholastic dishonesty.