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De La Salle University-Dasmarinas
College of Business Administration and Accountancy
Accountancy Department
OUTCOMES-BASED SYLLABUS
1.0 COURSE CODE:
ACTG411
2.0 COURSE TITLE:
Managerial Accounting Part 1
3.0 COURSE CREDIT:
Six (6)
4.0 PREREQUISITE (IF ANY): MGAC201/ACTG308
5.0 CONSULTATION HOURS:
6.0 COURSE DESCRIPTION
This is the first of a two-course sequence that provides you with a broad view of accounting information's role in supporting an organization's functions. This course is designed to
acquaint you with the role of the accountant in the management team by providing and assisting in the analysis, interpretation, and forecasting of business organizations. It will also
provide you with an in-depth understanding of the fundamental concepts of managerial accounting. Eventually, you will be introduced to the modern concepts, the expanding role,
the appropriateness, and the uses of management accounting tools and their impact on the contemporary business organizations. Through this course, you will see the immediate
impact of managerial accounting decisions on companies operations, and how dynamic the tools are to be able to flex through the constantly changing demands of organizations.
The emphasis of this course is to train you in becoming an internal business consultant, working side-by-side in cross-functional teams with managers from all areas of the
organization, shielded by the professional ethics adhered upon by management accountants all around the globe, and inculcated with the values taught in this institution.
7.0 INSTITUTIONAL LEARNING OBJECTIVES
De La Salle University Dasmarinas graduates should be able to:
7.1 Demonstrate appreciation of the value of holistic development by actively and conscientiously taking care of the needs of their body, mind, heart, and soul.
7.2 Show special concern for the youth-at-risk by participating meaningfully in the process of social transformation.
7.3 Manifest the natural spirit of service to address the needs of the society, especially the environment, by initiating responsible actions meant to improve peoples conditions.
7.4 Display the love for learning as a means to make lives better by promoting and sharing such passion, especially among the youth.
7.5 Advocate competitiveness nationally and globally by practicing dedication, honesty, and fairness in all given opportunities.
7.6 Exemplify Lasallian graduate attributes in their everyday lives by being God-centered, people oriented, and patriotic citizens of the country and of the world.
7.7 Exhibit the Lasallian values in their professional and daily lives by imbibing and sharing faith, zeal, and communion with people from all walks of life.
8.0 PROGRAM-LEVEL STUDENT LEARNING OUTCOMES

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By the end of the five-year program, student can:
8.1 Resolve business issues and problems, with a global perspective and particular emphasis on matters confronting financial statement preparers and users, using their
knowledge and technical proficiency in the areas of financial accounting and reporting, finance and financial management, management accounting, audit and assurance,
taxation, governance, risk management, internal control, information technology, business law and regulations, business and organizational environment, economics and
business strategy and management.
8.2 Conduct research through independent studies of relevant literature and appropriate application of accounting and finance theories and methodologies.
8.3 Employ technology as a business tool in capturing financial and non-financial information, generating reports as basis in making decisions.
8.4 Apply knowledge and skills that will enable them to successfully respond to various types of assessments (including professional licensure and certifications).
8.5 Maintain in a confident manner a professional commitment to good corporate citizenship, social responsibility and ethical practice when performing functions as professional
accountant.
9.0 COURSE LEVEL STUDENT LEARNING OUTCOMES
By the end of the semester, student can:
9.1 Transform the basic understanding of cost concepts to theories that are relevant to issues involved in the design of a managerial accounting system by combining cost
allocation techniques that generate relevant cost information for specific decision-making and financial reporting purposes.
9.2 Compare and contrast financial and managerial accounting by working on exercises that distinguish the two concepts
9.3 Carry-out the uses of accounting information in discharging management functions by solving problems relevant to planning, controlling & decision-making functions.
9.4 Apply the management accounting concepts of planning and internal control by preparing and interpreting budgets and standard cost reports.
9.5 Demonstrate knowledge of and competently use decision making techniques by engaging in argumentative discussions among possible courses of actions posed by a
problem.
9.6 Demonstrate knowledge in writing and communicating in a management accounting context by reflecting and synthesizing readings pertaining to current issues in managerial
accounting.
9.7 Demonstrate the spirit of zeal by synthesizing learnings through an end-of-course integrative activity and conducting comprehensive examination.
9.8 Exhibit the spirit of Faith by starting classes with Gospel Reading appropriate for each session and by inculcating the professional ethics expected of an accounting
professional.
9.9 Judge the extent to which a management accounting system supports corporate social responsibility and sustainable business practices by analyzing and/or role playing
ethical, value-based case problems.
10.0

FINAL PRODUCT/PERFORMANCE
Analysis and Presentation of a Business Organization

The essential goal is for you to be able to present a comprehensive analysis of the financial position, results of operations and other relevant aspects of an existing small to
medium sized company in the Philippines. You are required to present the company and its data and also a set of recommendations for the company based on the topics discussed in
the subject.

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o
o
o

11.0

You shall act as a young Lasallian accounting analyst addressing the management of the company about a business dilemma then recommending the proper application
of managerial accounting techniques as the solution to the organizational problems or to simply improve the processes in the organization in general.
You are tasked to present recommendations that are anchored on social responsibility, professional ethics and Christian values.
Your analysis must clearly show a thorough evaluation of the organization, explore different alternatives and effectively suggest those which are strongly supported by
appropriate conceptual framework.

RUBRIC FOR EVALUATING THE FINAL PRODUCT/PERFORMANCE

Area
Societal relevance (10%)

Advanced (4 points)
Recommendations effectively
show positive contribution to the
society in general.

Intermediate (3 points)
Recommendations show certain
impact on the society.

Elementary (2 points)
Recommendations show
insignificant contribution to the
society.

Beginner (1 point)
Recommendations have no
societal relevance.

Clarity and organization of

presentation (20%)

The presentation is very clear

and shows a logical flow of
discussion.

The presentation is clear and

has logical flow of discussion.

Some parts of the presentation

are not clearly discussed. There
is a need to improve the flow of
discussion.

Presentation is ambiguous and

disorganized.

Extent of analysis (30%)

All relevant aspects of the

organizations business
processes are comprehensively
analyzed.
Analysis is strongly rooted on
appropriate concepts of
managerial accounting and
sound organizational theories

All relevant aspects of the

organizations business
processes are analyzed.

Most relevant aspects of the

organizations business
processes are examined.

Only a few relevant aspects of

the organizations business
processes are considered.

Analysis is based on appropriate

concepts of managerial
accounting and sound
organizational theories

Application of concepts of
managerial accounting and
sound organizational theories is
limited.

There is unclear application of

concepts of managerial
accounting and sound
organizational theories

Full knowledge of the

organizations processes is
demonstrated.
The recommendations clearly
integrate Christian values.

Adequate knowledge of the

organizations processes is
demonstrated.
The recommendations integrate
Christian values.

Not enough information of the

organizations processes is
presented in proving a point.
Integration of Christian values in
the recommendations is not
emphasized.

There is absence of basis or

support in answering questions.

Conceptual/theoretical
applications (20%)
Defense of
presentation/analysis (10%)
Integration of Christian values
(10%)

Integration of Christian values in

the recommendations is missing.

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12.0

GRADING SYSTEM
Preliminary Period

Midterm Period

Class Standing

Final Period

Class Standing
70%
20%
20%
60%
30%

Class Participation
Assignment/Seatwork
Quizzes
Major Examination
Total

Class Standing
70%
20%
20%
60%
30%

Class Participation
Assignment/Seatwork
Quizzes
Major Examination

7
0%

Class Participation
Assignment/Seatwork
Quizzes
Final product (Comprehensive Final
Examination)
Total

100%

TOPIC LEVEL STUDENT LEARNING OUTCOMES

Topics
Preliminary (36 hours)
The role, historical
perspective, and
direction of management
accounting

Cost Concepts,
Classifications, and
Cost-Volume-Profit
Analysis

Time
6

15

Topic-Level Student Learning Outcomes

Appreciate the role of management
accountants in an organization
Identify the different functions assigned to
management accountants
Recognize the users of managerial
accounting output
Differentiate financial accounting from
managerial accounting
Profess the ethical responsibility
management accountants bear in society
Discuss cost concepts
Distinguish between
traditional and activity
based Costing

Assessment Strategies
80% accuracy

Group discussion
Lecture using audio-visual presentation
Group Case Analysis
Individual/group games

30%
100%

(Prelim period grade + Midterm period grade + Final period grade + Report Grade)/4 = FINAL GRADE
13.0

20%
20%
60%

80% accuracy

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Variable and Absorption

Costing

15

Midterm/Enabling (36 hours)

Flexible Budgets,
Standard Costing, &
Variance Analysis

Functional & ActivityBased Budgeting

12

12

Identify costs according to

Application of concepts to real life situations
Presentation of organization identified for final term.
behavior patterns
Separate mixed costs as to their fixed On-line class
and variable components
Apply CVP and break-even analysis to
business scenarios
Solve for Margin of safety and
operating leverage
Implement sensitivity analysis to
analyze business decisions
Prepare Income statement based on
absorption costing
Prepare income statement based on
variable costing
Account for the difference in income
between the two methods
Identify complications on reconciling the two Incomes from
both methods

Recall basic standard costing

concepts and variance analysis
learned from prerequisite subject
Compute for sales and margin variances Discussion of concepts
Audio-visual presentations
Calculate manufacturing costs mix
Presentation of illustrations and interactive
and yield variances
discussion of problems
Analyze sales mix and quantity variances
Recognize the role of standard
costing and variance
Apply basic framework of budgeting
Problem solving: seatwork, boardwork, and
through the use of spreadsheet software
Discuss the budgeting process and the two budget
Synthesis of concepts, applications based on
types: operating & financial
problems solved, and real-world views
Submission of written report of the analysis of
the organization with reference to topics already

80% accuracy

80% accuracy

80% accuracy

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Short-Run Decision
Analysis Part 1

Final/Culminating (36 hours)

Short-Run Decision
Analysis Part 2

Recognize the behavioral aspects of budgetingdiscussed in the prelim period

12

Recognize the nature of relevant or

short-term decision making
Demonstrate skill in analyzing:
Special Pricing Decisions
Outsourcing Decisions
Discontinuation Decisions

Long-Run Decisions
Analysis

12

Presentation of Business
Analysis

18

Analyze and solve sell as is or process

further decision problems
Analyze product mix with constrained
capacity decision problems
Apply decision making skills under
conditions of risk and uncertainty
Solve capital investment decision
process problems
Demonstrate application of different
methods of evaluating capital
investments
Recognize complicated issues in
capital budgeting process
Apply learned concepts on managerial
accounting to actual business problems
of an existing business entity

80% accuracy

Discussion of concepts
Audio-visual presentations
Presentation of illustrations and interactive
discussion of problems
Problem solving: seatwork, boardwork, and
through the use of spreadsheet software
Synthesis of concepts, applications based on
problems solved, and real-world views
Submission of written report of the analysis of
the organization with reference to topics
discussed in the midterm and final terms
Class presentation of business organization
analysis

80% accuracy

80% accuracy

80% accuracy

Total no. of hours

108 hours
14.0 TEXTBOOK AND REFERENCES
Call number/e-provider
HF 5657.4 .H567m 2015

Textbook
Hilton, R. W. & Platt, D. E. (2015). Managerial accounting: creating value in a global business environment (10th global ed.). New York, NY:
McGraw-Hill/Irwin

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Call number/e-provider
HF 5657.4 .W545 2015
HF 5686.C8 .H193 2013
HF 5686.C8 .H198c 2013
HF 5657.4 .B758i 2013
HF 5657.4 .H567c 2012
15.0

Materials (textbooks, references, journals, online)

Weygandt, J., Kimmel P., Kieso, D. Managerial accounting : tools for business decision making (7th ed.). Singapore: John Wiley & Sons
Hanif, M. (2013). Modern cost and management accounting. New Delhi: Tata McGraw Hill Education Private Limited
Hansen, D. R. & Mowen, M. M. (2013). Cornerstones of cost management (2nd International ed.). Mason, OH: South-Western/Cengage Learning
Brewer, P. C., Garrison, R. H. & Noreen, E. W. (2013). Introduction to managerial accounting (6th ed.). Singapore: McGraw-Hill Education
Wouters, M. e. (2012). Cost management: strategies for business decisions (International ed.). London: McGraw-Hill Higher Education

CLASS POLICIES
15.1
Class Attendance. A significant portion of your learning is dependent on your participation in, and contribution to the classroom community. You are expected to be
in class, turn in all work on time, and significantly contribute to the classroom discussion. You should notify me personally in advance regarding all absences.
You may be absent only (due to sickness or extremely unavoidable circumstances), for a maximum of 22 hours, inclusive of tardiness. All absences after that shall mean
excessive absences which merit a grade of 0.00.
15.2
Assignments. Assignments will be due at the beginning of class unless otherwise indicated. Assignments turned in after the due date will not be accepted. There
is no provision for make up for any missed assignment.
15.3
Seatwork. No book, no seatwork policy is to be followed for the whole semester. There is no provision for makeup for any missed seatwork.
15.4
Quizzes and Examinations. You are expected to do your own work on the exams and are responsible to protect your work from being copied by your
seatmates/classmates. Reference materials may not be used during quizzes and examinations. Make-up quizzes are given for approved absences only. If you missed
any quiz, you should see me during my consultation hours on the day you report to our class to schedule the make up quiz. You will lose the chance to take the special
quiz if you fail to take such as scheduled.
15.5
Short Quizzes. Short quizzes are to be administered at the start of classes (immediately after the Gospel reading). It will usually be in the following format: True or
False; Multiple Choice or Identification for a minimum of 10 points and a maximum of 20 points, covering immediate past or the next lesson. There is no provision for
missed short quiz. This requirement intends to discipline you in two ways: one, ensuring that you come prepared for the class and two, practicing punctuality in
attendance.
15.6
Major Exams. There will be three Major Examinations which include a comprehensive Midterm and Final Exams. You may take a special examination only if your
failure to take such is due to an approved absence, sickness, or extremely unavoidable circumstances. You are responsible for arranging the schedule with me. Special
major examination is given only within one week after the examination schedule. In case of conflict in examination schedules, you are required to take the examination on
the same date either immediately before or after the scheduled time.
15.7
Policy on Scholastic Dishonesty. Acts prohibited by the University for which discipline may be administered include scholastic dishonesty, including but not limited
to cheating on an examination or quiz, plagiarizing, and unauthorized collaboration with another in preparing outside work. The academic work you will submit shall be the
result of your thought, research or self-expression. An academic work is defined as, but not limited to tests, quizzes, whether taken electronically or on paper; projects,
either individual or group; classroom presentations, and assignments. If you engaged yourself in academic dishonesty, you will be subjected to a range of disciplinary
actions, from a failing grade on an activity in question to expulsion from the University.
15.8
Textbook. The textbook is an essential reference and learning tool. In order to succeed in this course, you will need to read this book in preparation for class. You
should bring this book every class meeting as most of the class activities will require its use.

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15.9
Proper Decorum Inside the Class. Cellular phones should always be in silent mode during class hours; the use of cellular phones is prohibited in class unless a
special permission is sought. The use of iPod or similar gadgets during class hours is also prohibited. The use of translators is strictly prohibited during quizzes and major
examinations. Civility in the classroom is expected of all members of the class.
15.10
General Concerns. All written requirements should be completed on appropriate working papers with your name, course/section code, date and type of course
requirement. Documents should have a neat, professional appearance and be stapled in correct sequential order. All written answers/solutions must be prepared using
correct format, grammar, punctuation and spelling. You must provide your own supplies, including a non-programmable calculator, for use whenever necessary. Only black
ink pen is allowed.
15.11
Other Concerns Relative to the Class. Any concern that is relevant to the class should be brought to my attention before it is elevated to a higher authority or an
outside party. This would cover, for instance, complaints directed to me (manner of teaching, grades, etc.) or to your classmates. Special arrangements requested due to
certain situations (e.g., a students disabling condition) may be decided and acted on a case to case basis.
Other matters not provided in the preceding policies concerning this class maybe resolved within the bounds of University policy.

PREPARED: Accountancy Department

ENDORSED: Eden C. Cabrera, CPA, MBA

Chair, Accountancy Department

APPROVED: Rosario T. Reyes, MBA

OIC Dean, College of Business Administration and Accountancy