BUKIDNON STATE UNIVERSITY
Malaybalay City, Bukidnon 8700
Tel (088) 813-5661 to 5663; TeleFax (088) 813-2717, www.buksu.edu.ph
Accounting 115: Managerial Accounting Part II and Financial Statement Analysis
Outcomes-based Education (OBE) Syllabus
Mandate
The University shall primarily provide advanced education, higher technological, professional instruction and training in the fields of
education, arts and sciences, public administration, information technology, accountancy, law and other relevant fields of study. It shall also
promote research and extension service, and provide progressive leadership in its areas of specialization.
Vision
A premier institution of innovative and ethical leaders for sustainable development.
Mission
To develop competitive professionals who are committed to build a sustainable life for all through quality instruction, research,
extension and production
Quality Policy
BukSU is committed to the development, implementation and improvement of the QMS of the University. The importance of understanding,
meeting, and enhancing stakeholder requirements is also recognized. This is demonstrated through the Statement of the Quality Policy.
BukSU commits to provide excellent instruction, responsive research, sustainable extension and quality production for the highest satisfaction
of its stakeholders through continual improvement and adherence to applicable requirements.
Document Code: COB-S-INS-Acctng 115-BSA Revision No. : 3 Issue No.: 01 Issue Date: September 18, 2019
BUKIDNON STATE UNIVERSITY
Malaybalay City, Bukidnon 8700
Tel (088) 813-5661 to 5663; TeleFax (088) 813-2717, www.buksu.edu.ph
To achieve this, we shall:
1. Demonstrate academic excellence;
2. Harmonize quality assurance efforts;
3. Support International and Multicultural Student Services;
4. Produce research leaders who are able to initiate innovations in consonance with the mandates of the university;
5. Promote production and utilization of research-based innovations, inventions, and instructional materials showcasing innovativeness
and creativity;
6. Develop innovative leaders in extension;
7. Enhance the quality of Student Leadership Development;
8. Promote Sustainable Infrastructure Development and Functional Connectivity;
9. Provide an environment for excellence and quality; and
10. Utilize customer feedback for the continual improvement of the Quality Management System.
Core Values
Excellence, Professionalism, Integrity, Commitment, Culture Sensitivity
Accountancy Program Outcomes:
A graduate of BS in Accountancy should be able to:
P.O 1: Resolve business issues and problems, with a global and strategic perspective using knowledge and technical proficiency in the areas of
financial accounting and reporting, cost accounting and management, accounting and control, taxation, and accounting information systems.
P.O 2: Conduct accountancy research through independent studies of relevant literature and appropriate use of accounting theory and
methodologies;
P.O 3: Employ technology as a business tool in capturing financial and non-financial information, generating reports and making decisions.
Document Code: COB-S-INS-Acctng 115-BSA Revision No. : 3 Issue No.: 01 Issue Date: September 18, 2019
BUKIDNON STATE UNIVERSITY
Malaybalay City, Bukidnon 8700
Tel (088) 813-5661 to 5663; TeleFax (088) 813-2717, www.buksu.edu.ph
P.O 4: Apply knowledge and skills to successfully respond to various types of assessments; and (including professional licensure and certifications).
P.O 5: Confidently maintain a commitment to good corporate citizenship, social responsibility and ethical practice in performing functions as an
accountant
Course Code: Accounting 115
Course Title: Managerial Accounting Part II and Financial Statement Analysis
Course Credit: 3 units
Nominal Credits: 54 hours (3 hours per session)
Pre-Requisite: Managerial Accounting Part I
Course Description:
This course covers basic considerations of management consultancy engagement by CPA’s; areas of management consultancy; professional attributes
of management consultants; and consultancy practice; organization, management standards, and ethical considerations. It also covers project feasibility-
aspects (financing, evaluation); information system (IS) Engagement; management/operations audits, and business process improvement/ reengineering.
This course will expose the students to the concepts of managerial accounting appropriate for business organizations. Students will study information
from the entity’s accounting system relevant to decisions made by internal managers, as distinguished from information relevant to users who are external
to the company. The emphasis is on the identification and assignment of product costs, operation budgeting and planning, costs control, and management
decision making. Topics include Standard Cost and Variance Analysis, Variable and Absorption Costing, Differential Cost Analysis, and Financial Statement
Analysis.
The course will also enable the students to grasp the vision, mission, mandate, and quality policy of the university as well as appreciating and applying
in their own the different core values. Moreover, the students will be able to describe the role and function of research and extension unit of the university.
Lastly, this course will make students appreciate the equality of gender roles.
Document Code: COB-S-INS-Acctng 115-BSA Revision No. : 3 Issue No.: 01 Issue Date: September 18, 2019
BUKIDNON STATE UNIVERSITY
Malaybalay City, Bukidnon 8700
Tel (088) 813-5661 to 5663; TeleFax (088) 813-2717, www.buksu.edu.ph
Course Learning Outcomes:
By the end of the course, the students are expected to:
LO1: Calculate actual costs, standard costs, and variances
LO2: Interpret variances to make right economic decision.
LO3: Differentiate variable costing from absorption costing method.
LO4: Prepare Income statements using absorption and variable costing.
LO5: Identify and solve relevant cost data then using it in choosing the best alternative.
LO6: Compute financial ratios and use them in analyzing financial statements.
LO7: Assess a company’s liquidity, solvency and profitability and attractiveness to investors with the use of financial ratio
analysis.
Learning Plan
(The activities, resources and type of assessment can be modified as the need arises…)
Learning Required
Schedule Topics Activities Resources Assessment
Outcomes Readings
MVGO Recitation of Mandate, Vision - MVGO Handouts - Oral Group - Student Manual
Quality Policy and Mission Presentation on - Standard Costs
Week 1 MVGO and and Variance
Core Values
Research and Extension Quality Policy Analysis
Document Code: COB-S-INS-Acctng 115-BSA Revision No. : 3 Issue No.: 01 Issue Date: September 18, 2019
BUKIDNON STATE UNIVERSITY
Malaybalay City, Bukidnon 8700
Tel (088) 813-5661 to 5663; TeleFax (088) 813-2717, www.buksu.edu.ph
Gender and Development Appreciate the role of - PowerPoint presentation - Individual
Course Orientation Research and Extension unit about Research and Extension journal/
Course Requirements Direct Instruction and GAD reflection paper
Classroom rules on the role of
Election of Classroom officers - Syllabus hard copy and
Seat plan assignment Research and
Filling out of Seat Plan Acknowledgement Receipt Extension
Grading System
Form - Pre-test
- Seat Plan Form
- Classroom Set of Officers Form
- Pre-test on Nature of Standard - Pre-test Questionnaires and - Presentation of Standard Costs and
Costs, The Standard Cost Answer Sheets Solutions on the Variance Analysis
System, Computation and Board together
Analysis of Variances Part 1 with an oral
- Discussion and presentation of explanation of
Nature of Standard Costs, solutions on the Post-test Part the solution
1
The Standard Cost System,
Week 2 & 3 LO1 & LO2 - Pre-test on Nature of Standard
Computation and Analysis Costs, The Standard Cost
of Variances System, Computation and
Analysis of Variances Part 2
- Discussion and presentation of
solutions on the Post-test Part
2
- Case Analysis on Variance and - Questionnaires and Answer - Chapter Quiz Variable and
Nature of Standard Costs, Presentation of Analysis and Sheets on Chapter Quiz and - Pre-test Absorption Costing
The Standard Cost System, Interpretation Pre-test - Oral and written
Week 4 & 5 LO1 & LO2 Computation and Analysis - - Hard Copy of the Case Presentation of
Answering the Chapter quiz on
Solution and Case
of Variances Standard Cost and Variance Analysis
Analysis
Document Code: COB-S-INS-Acctng 115-BSA Revision No. : 3 Issue No.: 01 Issue Date: September 18, 2019
BUKIDNON STATE UNIVERSITY
Malaybalay City, Bukidnon 8700
Tel (088) 813-5661 to 5663; TeleFax (088) 813-2717, www.buksu.edu.ph
- Pre-test on Variable and - Pre-test Questionnaires and - Presentation of
Absorption Costing Part 1 Answer Sheets Solutions on the
Variable and Absorption - Checking and Discussion on Board together
Week 6 LO3 & LO4
with an oral
Costing the Post-test Part 1
explanation of
the solution
- Pre-test on Variable and - Pre-test Questionnaires and - Presentation of
Absorption Costing Part 2 Answer Sheets Solutions on the
- Checking and Discussion on - Chapter quiz Board together
Variable and Absorption
Week 7 & 8 LO3 & LO4 the Post-test Part 2 questionnaires and answer with an oral
Costing - Chapter Quiz on Variable and sheets explanation of
Absorption Costing the solution
Week 9 MIDTERM EXAMINATIONS
- Discussion on the types of - Oral Recitation - Alternative
costs that are relevant in - Short quiz Choice Cases
decision making process
Week 10 LO5 Differential Cost Analysis - Dividing the class into 6
groups and assigning
respective topic
- Group Presentations on - DLP - Alternative
Week 11,
12, 13
LO5 Differential Cost Analysis assigned topic ( 2 groups per - White Screen Oral Reporting Choice Cases
week) - Rubrics
- Chapter Quiz on Differential - Chapter quiz
Cost Analysis questionnaires and answer
Week 14 LO5 Differential Cost Analysis sheets
Long-Exam
- Computation of Financial - Hand-outs - Seatwork
Financial Statement Ratio Analysis
Week 15 LO6 Ratios and discussion on their - Short Quiz
Analysis: Ratio Analysis Formulas
respective purpose
Document Code: COB-S-INS-Acctng 115-BSA Revision No. : 3 Issue No.: 01 Issue Date: September 18, 2019
BUKIDNON STATE UNIVERSITY
Malaybalay City, Bukidnon 8700
Tel (088) 813-5661 to 5663; TeleFax (088) 813-2717, www.buksu.edu.ph
Financial Statement - Case Analysis on assessing a - Copies of Case Analysis
company’s Liquidity, Solvency - DLP Test of Liquidity,
Analysis: Ratio Analysis and Oral Report
Week 16 LO6 & LO7 and Profitability ; comparing it - Rubrics Solvency, and
Tests of Liquidity, Solvency then with another company Profitability
and Profitability then drawing a conclusion
Financial Statement Analysis: - Chapter quiz
Ratio Analysis and Tests of Chapter Quiz on Financial questionnaires and answer
Week 17 LO6 & LO7
Statement Analysis sheets
Long-Exam
Liquidity, Solvency and
Profitability
Week 18 FINAL EXAMINATIONS
Learning and Teaching Methodologies
1. Lecture Method
2. Cooperative Learning
3. Virtual Field Industry Study
4. Structured Problem Solving
5. Case Study Method
ASSESSMENT AND GRADING
Major Outputs: Oral Presentation; Written Report, Class Participation
Course Requirements
Mid-term and final-term exams
Document Code: COB-S-INS-Acctng 115-BSA Revision No. : 3 Issue No.: 01 Issue Date: September 18, 2019
BUKIDNON STATE UNIVERSITY
Malaybalay City, Bukidnon 8700
Tel (088) 813-5661 to 5663; TeleFax (088) 813-2717, www.buksu.edu.ph
Oral Presentation: Local industry mini research, Case Studies, Problem Solving
PowerPoint Presentation: Local industry mini research, Case Studies, Problem Solving
Pre-tests and Post-tests
Grading System
For Midterm and Final term Grade
Class Standing (60%):
Pre-test/Seatwork = 10%
Post-test/Quizzes = 30%
Oral Presentation = 30%
Output = 30%
Term Exam = 40%
For Final Grade
Final Grade = [(Midterm Grade x (1/3)) + (Finalterm Grade x (2/3)]
Classroom Policies
Attend classes properly groomed and neatly dressed. Wear proper attire.
Maintain Cleanliness in the classroom as well as in the campus.
Turn off cellphones or put them in silent mode during classes.
Document Code: COB-S-INS-Acctng 115-BSA Revision No. : 3 Issue No.: 01 Issue Date: September 18, 2019
BUKIDNON STATE UNIVERSITY
Malaybalay City, Bukidnon 8700
Tel (088) 813-5661 to 5663; TeleFax (088) 813-2717, www.buksu.edu.ph
When one has ideas to share or questions to ask, just raise the right hand.
Participation in class discussion and cooperate in group activities. Nobody should be left behind.
NO CHEATING especially during exams.
Always come to class prepared
Practice Respect.
.
Academic Dishonesty
All students are expected to be academically honest. Cheating, lying and other forms of unethical behavior will not be tolerated. Any student found guilty of cheating
in examinations or plagiarism in submitted course requirements will receive an F or failure in the course requirement or in the course. Plagiarism refers to the use of
books, notes or other intellectual property without giving proper attribution to its author, or representing the work of another person as one’s own; Cheating refers to
securing help in a test; copying tests, assignments, reports or term papers; collaborating with other students during an examination or in preparing academic work; signing
another student’s name on an attendance sheet; or otherwise practicing scholastic dishonesty.
Policy on Absences
The allowed number of absences for MWF classes in one semester is 11, while for TTH and MW classes is 7. Request for excused absences or waiver of absences
must be presented upon reporting back to class. Special examinations will be allowed only in special cases, such as prolonged illness. It is the responsibility of the student
to monitor her/his own tardy incidents and absences that might accumulate leading to a grade of “FA.” It is also her responsibility to consult with the teacher, chair or
dean should her/his case be of special nature.
Consultation Hours :
Tuesdays and Thursdays; 1:00 pm – 5:00 pm at Accountancy Faculty Room
Document Code: COB-S-INS-Acctng 115-BSA Revision No. : 3 Issue No.: 01 Issue Date: September 18, 2019
BUKIDNON STATE UNIVERSITY
Malaybalay City, Bukidnon 8700
Tel (088) 813-5661 to 5663; TeleFax (088) 813-2717, www.buksu.edu.ph
References
1. Roque, Rodelio S. Management Advisory Services. Malabon, Metro Manila, Philippines: Roque Press, Inc.
2. Roque, Rodelio S. Reviewer in Management Advisory Services. Manila, Philippines: GIC Enterprises and Co., Inc.
3. Agamata, Franklin T., MBA, CPA. Reviewer Management Advisory Services volume 2. Davao City, Philippines: Certs Publications
4. Weygandt, Jerry J. Managerial Accounting. Singapore: John Wiley & Sons, 2012
5. Brewer, Peter C. Introduction to Managerial Accounting
6. Drury, Colin. Management Accounting for Business. China: RR Donnelley, 2016
7. Aliling, Leonardo E.,CPA,MBA; Anastacio, Ma. Flordeliza L., CPA, MBA,PHD. Management Accounting 1. Manila Philippines. REX Printing Company,
Inc., 2015
8. Cabrera, Ma. Elenita B., BBA,MBA,CPA,CMA; Cabrera, Gilbert Anthony B.,BBA,MBA,CPA. Management Advisory Services, 2017
9. Garrison, Ray H., Noreen, Eric W., Brewer, Peter C. Managerial Accounting 13th Edition. New York. McGraw-Hill/Irwin, 2010
10. https://www.academia.edu/3983292/Management_Accounting_-_A_Case_Study?auto=download
Document Code: COB-S-INS-Acctng 115-BSA Revision No. : 3 Issue No.: 01 Issue Date: September 18, 2019
BUKIDNON STATE UNIVERSITY
Malaybalay City, Bukidnon 8700
Tel (088) 813-5661 to 5663; TeleFax (088) 813-2717, www.buksu.edu.ph
Revision History: September 18, 2019
Prepared & Revised by: JIFFAMAE A. CENTILLAS-GELACIO, CPA Date: 09/18/2019
Reviewed by: DR. NESTOR Y. CIPRIANO, CPA Date: _______________
Reviewed by: DR. DEMETRIA MAY T. SANIEL, DM Date: _______________
Approved: DR. JOY M. MIRASOL Date: _______________
Document Code: COB-S-INS-Acctng 115-BSA Revision No. : 3 Issue No.: 01 Issue Date: September 18, 2019
