COLLEGE:

RVR-COB DEPARTMENT: ACCOUNTANCY

COURSE CODE: ACCTBA3
CLASS DAYS AND CLASS TIME: _____________________ROOM: ______
INSTRUCTOR NAME: _________________________________
CONTACT INFORMATION: __________________________
CONSULTATION HOURS: ____________________________


COURSE DESCRIPTION:
This course ACCTBA3, Fundamentals of Accounting III, is a basic course that combines the knowledge of
management practice and makes use of accounting information for decision-making. It introduces a
paradigm shift from preparation of financial statements to actual relevant usage in day-to-day
management activities. The course exposes students to the preparation of internal reports tailor-fitted
for management decision-making. The planning and controlling of management activities are
emphasized through accounting and mathematical techniques that will allow for informed judgment.


LEARNING OUTCOMES (LO):
UNIVERSITY EXPECTED LEARNING OUTCOMES
LASALLIAN GRADUATE On completion of the course, the student is expected to be able to do the
ATTRIBUTES (ELGA) following:
Critical and creative thinker LO1: Apply cost and management accounting concepts in decision-
making
Effective communicator LO2: Create internal reports intended for various decision-making
situations


FINAL COURSE OUTPUT:
As evidence of attaining the above learning outcomes, the student is required to do and submit the
following during the indicated dates of the term:

LEARNING OUTCOMES REQUIRED OUTPUTS DUE DATE
LO1: Apply cost and management accounting Minimum of three textbook Every meeting
concepts in decision-making exercises
LO2: Create internal reports intended for various 1) Minimum of nine Entire term
decision-making situations management
accounting reports

2) One group business
Week 11
case presentation

3) One written group
business case analysis Week 13


RUBRICS FOR ASSESSMENT:

Textbook Exercises
CRITERIA EXEMPLARY SATISFACTORY DEVELOPING BEGINNING RATING
100% 90% 80% 70%
Textbook The student The student The student The student fails
Exercises solves and solves and solves and to solve and
(Presentation, presents 100% presents 76%- presents 50%- present at least
content, and of requirements 99% of the 75% of the 50% of the
completeness) of textbook requirements of requirements of requirements of
[100%] exercises in textbook textbook textbook
good accounting exercises in good exercises in good exercises in good
form. accounting form. accounting form. accounting form.
TOTAL:





1
Management Accounting Reports
CRITERIA EXEMPLARY SATISFACTORY DEVELOPING BEGINNING RATING
100% 90% 80% 70%
Management The student The student The student The student
Accounting prepares prepares prepares fails to prepare
Reports correctly and incorrectly one to incorrectly correctly and
(Presentatio presents all two management majority of present all
n, content, management accounting management management
correctness, accounting reports but accounting accounting
and reports in good presents all reports and/or reports in good
completeness accounting form. reports in good fails to present a accounting
[100%] accounting form. few reports in form.
good accounting
form.
TOTAL:

Group Business Case Presentation
CRITERIA EXEMPLARY SATISFACTORY DEVELOPING BEGINNING RATING
100% 90% 80% 70%
Oral The group The group The group The group
presentation communicates communicates communicates communicates
skills clearly the clearly the content somewhat vaguely the
(includes the content of the of the report and clearly the content of the
Q&A part, report, answers answers all of the content of the report and fails to
business all of the questions. report and fails answer the
attire) questions to answer some questions.
[30%] properly and of the questions.
confidently, and
generates
interest among
the audience.
Presentation The group The group follows The group The group fails to
format follows the the presentation follows the follow the
[30%] presentation format but fails to presentation presentation
format, either maximize format but fails format, maximize
maximizes the the allotted time to maximize the the allotted time,
allotted time, OR make use of allotted time and make use of
and makes use of appropriate AND make use of appropriate
appropriate presentation tools appropriate presentation tools
presentation and techniques. presentation and techniques.
tools and tools and
techniques. techniques.
Presentation The group The group The group The group
content includes all includes all includes some of includes a few of
[30%] required and required and the required and the required and
relevant items in some relevant a few relevant many irrelevant
the report. items in the items in the items in the
report. report. report.
Teamwork The group is The group is The group is The group is
[10%] organized and organized and somewhat disorganized and
shows strong shows teamwork organized and shows lack of
teamwork and as evidenced in shows a hint of teamwork as
camaraderie as the presentation. teamwork as evidenced in the
evidenced in the evidenced in the presentation.
presentation. presentation.
TOTAL:












2
Written Group Business Case Analysis
CRITERIA EXEMPLARY SATISFACTORY DEVELOPING BEGINNING RATING
100% 90% 80% 70%
Application The group applies The group applies The group The group fails to
of ACCTBA3- at least two two ACCTBA3- applies only one apply at least one
related ACCTBA3-related related tools and ACCTBA3- ACCTBA3-related
tools and tools and skills skills related tool and tool and skill
skills appropriately and appropriately and skill appropriately and
[50%] includes only includes a few appropriately includes many
realistic unrealistic and includes unrealistic
assumptions in the assumptions in the some unrealistic assumptions in the
paper. paper. assumptions in paper.
the paper.
Depth of The group relates The group relates The group The group fails to
insights and properly the case properly the case relates relate properly the
discussions to the learnings in to the learnings in somewhat case to the
[30%] ACCTBA3 course ACCTBA3 course improperly the learnings in
and shows and shows some case to the ACCTBA3 course
comprehensive knowledge on learnings in and shows little to
knowledge on ACCTBA3 topics. ACCTBA3 course no knowledge on
ACCTBA3 topics. and shows little ACCTBA3 topics.
knowledge on
ACCTBA3 topics.
Quality in The group follows The group follows The group The group does
writing the the format and has the format and follows the not follow format
paper not one spelling/ uses only the format but uses a and uses a mixture
(format, grammatical error English language mixture of of Filipino and
grammar) in the paper. in the paper that is Filipino and English language
[20%] at an acceptable English language in the paper
level. in the paper and/or uses the
and/or uses the English language
English language inappropriately.
somewhat
inappropriately.
TOTAL:

OTHER REQUIREMENTS AND ASSESSMENTS:
Aside from the final output, the student will be assessed at other times during the term by the following:
Quizzes
Departmental final examination
Assignment notebook (compilation of textbook exercises)
Peer evaluation (for group work)
Class participation/recitation
Completeness and neatness of submitted works
Punctuality and promptness in submitting works
Good manners and right conduct

Peer Evaluation (for Group Work)
CRITERIA EXEMPLARY SATISFACTORY DEVELOPING BEGINNING RATING
100% 90% 80% 70%
Contribution The student The student The student The student does
to teams contributes to the contributes to the contributes not contribute to
final output teams final teams final somewhat to the the teams final
[100%] output more than output as teams final output.
what is expected. expected. output.













3
GRADING SYSTEM:
GRADE POINT DESCRIPTION PERCENTAGE
4.0 Excellent 97 100
3.5 Superior 94 96
3.0 Very Good 91 93
2.5 Good 87 90
2.0 Satisfactory 83 86
1.5 Fair 77 82
1.0 Pass 70 76
0.0 Fail Below 70
The student will be graded according to the following:
BASIS
Average Quizzes 40%
Departmental Final Examination 30%
Group Business Case Presentation 5%
Written Group Business Case Analysis 5%
Peer evaluation (for group work) 5%
Class Standing (class participation, completeness and neatness of submitted works, 15%
punctuality and promptness in submission of works, good manners and right
conduct)*
TOTAL 100%
*See Class Policies #4


LEARNING PLAN:
LEARNING TOPIC WEEK LEARNING
OUTCOMES NO. ACTIVITIES
Apply cost and I. MANAGEMENT RESPONSIBILITY 1 Read text, Chapter 1
management 1.1 Managerial accounting and the business Answer
accounting environment Questions 1-1 to 1-15
concepts in 1.2 Work of management and need for E1-1
decision-making managerial accounting information E1-3
1.3 Distinctions between management E1-4
accounting and financial accounting E1-7
Apply cost and II. COST CONCEPTS AND CLASSIFICATIONS 2-3 Read text, Chapter 2
management 2.1 Major cost classifications involved in Answer
accounting manufacturing a product E2-1, E2-2, E2-3
concepts in 2.2 Relationship of product and period cost to E2-11, E2-12
decision-making the manufacturing process E2-6
2.3 Cost classifications on financial statement E2-7, P2-15
2.4 Cost classifications for predicting cost E2-8
behavior
2.5 Cost classifications for assigning costs to QUIZ 1
cost objects
2.6 Cost classifications for decision making
1) Apply cost and III. COST SYSTEMS
management 3.1 Job order costing vs. Process costing 4-5 Read text, Chapter 8
accounting 3.2 Job order costing the flow of costs Answer
concepts in 3.3 Preparation of financial E8-1
decision-making reports/schedules E8-8, P8-33
2)Create internal 3.3.1 Cost of Goods Manufactured P8-31
reports intended 3.3.2 Cost of Goods Sold P8-34
for various 3.3.3 Functional-form Income Statement QUIZ 2
decision-making
situations
1) Apply cost and IV. COST BEHAVIOR AND ANALYSIS 6 Read text, Chapter 3
management 4.1 Behavior of fixed and variable costs Answer
accounting 4.2 Methods of measuring cost functions E3-1
concepts in 4.2.1 High-low E3-7
decision-making 4.2.2 Least squares regression
4.3 Applications of cost-volume-profit 6-8 Read text, Chapter 3
2)Create internal analysis & 4
reports intended 4.3.1 Contribution margin statement
for various 4.3.2 Target profit and break-even Answer
decision-making analysis P3-11, P3-12
situations 4.3.2.1 Equation method P4-24
4.3.2.2 Contribution margin E4-18
method E4-15
4
 4.3.3 Margin of safety P4-28
4.3.4 Operating leverage QUIZ 3
4.3.5 Sales mix analysis
Apply cost and V. STANDARD COSTING 9 Read text, Chapter 12
management 5.1 Setting standard costs Answer
accounting 5.2 Variance analysis E12-1, E12-2, E12-3
concepts in 5.2.1 Materials variances P12-10
decision-making 5.2.2 Labor variances C12-17
5.2.3 Variable overhead variances
1)Apply cost and VI. RESPONSIBILITY ACCOUNTING 10- Read text, Chapter 13
management 6.1 Concept of responsibility accounting 11 Answer
concepts in 6.2 Types of responsibility centers E13-2, E13-7
decision making 6.2.1 Cost center E13-6, E13-9
6.2.2 Profit center E13-1, E13-15
2) Create internal 6.2.3 Investment center QUIZ 4
reports intended 6.2.3.1 Return on investment
for various (ROI) GROUP BUSINESS
decision-making 6.2.3.2 Residual Income CASE
situations 6.3 Decentralization and segmented PRESENTATION
reporting
1)Apply cost and VII. SHORT-RUN DECISION-MAKING 12- Read text, Chapter 14
management 7.1 Cost concepts for decision making 13 Answer
concepts in 7.2 Types of decisions E14-1
decision making 7.2.1 Drop or retain segment E14-2, P14-18
7.2.2 Make or buy E14-3, E14-15
2) Create internal 7.2.3 Special orders E14-4, E14-13
reports intended 7.2.4 Utilization of constrained E14-5, E14-12
for various resource E14-6, P14-26
decision-making 7.2.5 Sell or process further QUIZ 5
situations WRITTEN BUSINESS
CASE ANALYSIS
14 DEPARTMENTAL
FINAL
EXAMINATION

REFERENCES:

Garrison, R.H., Noreen, E.W., Brewer, P.C., Cheng, N.S., and Yuen, K.Y. (2014). Managerial Accounting, An
Asian Perspective. 2nd edition .McGraw-Hill. (TEXT)

Chalmers, K., Fyfe, M., Kieso, D., Kimmel, P., Mitrione, L., Weygandt, J. and Yuen, S. (2010). Principles of
Accounting, 2nd edition. John Wiley and Sons Australia, Ltd.

Hilton, Ronald W. (2008). Managerial Accounting: Creating Value in a Dynamic Business Environment, 7th
edition. McGraw-Hill.

Schneider, A., and Sollenberger, H.M. (2009). Managerial Accounting: Manufacturing and Service
Applications, 4th edition. Cengage Learning Asia Pte Ltd.

Sundem, G.L., Horngren, C.T., Stratton, W.O., Burgstahler, D., & Schatzberg, J. (2008). Management
Accounting, 14th edition. Pearson Education Inc.

ONLINE RESOURCE:
Garrison textbook website: www.mheducation.asia
Weygandt textbook website: www.wileyplus.com/WileyCDA/Section/Principles-of-Accounting-
2nd-Edition












5
CLASS POLICIES:

POLICIES SPECIFIC TO THE COURSE:
1. Only students who had obtained at least a 1.0 final grade in ACTBAS2 are qualified to take this
course.
2. This course is a prerequisite to the course Financial Management 1.
3. A total of five (5) long quizzes are required. The minimum total quiz score is 240 points, although
not necessarily equally divided among the five quizzes.
4. The 15% class standing shall consist of the following: 5% attendance/punctuality; 5% assignment
notebook; and 5% recitation, seatwork, and good manners and right conduct.
5. The final examination is departmental and covers the entire course syllabus. This is held for three
(3) hours during the Final Examinations Week (Week 14). It involves multiple choice theory
questions and multiple choice problems (with solutions required in good form).
6. There is no midterm examination for this course but there is a business case presentation after
the mid-term exam period.
7. The faculty member would give the guidelines for the group business case presentation to the
class/class representative at least two weeks before the date of presentation.
8. The faculty member would give the guidelines for the written group business case analysis to the
class/class representative at least two weeks before the submission deadline.
9. It is the responsibility of the student to be mindful of his/her absences, tardiness and performance
in class.
10. Specific class policies on attendance, make-up quizzes, academic honesty, grading system, dress
code, classroom management, and others not mentioned above, are to be discussed by the faculty
member on the first day of classes.

DEPARTMENT POLICIES:
1. The student should accomplish an application for special final examination if there are conflicts in
the final examination schedule, following the University policies on order of priority.
2. Please observe office hours and consultation hours/schedule of the faculty member. The
Accountancy Department is located at the old library building, Ground Floor. When inside the
Department, students are expected to observe silence, and maintain the cleanliness and
orderliness of the room.

August/2015