SYLLABUS MANAGEMENT ACCOUNTING MBA

Philippine Christian University
1648 Taft Avenue Cor. P. Gil St., Manila
Graduate School of Business and Management

Course Syllabus – Management Accounting
(2nd Trimester, A.Y. 2014 – 2015)

I. Course Description

This course emphasizes on the use of accounting information as a tool of management in the functions of planning, organizing, controlling and decision-making. It covers the understanding of bookkeeping fundamentals, the basic accounting concepts, revenue and cost measurements and the accounting for assets, liabilities and capital. The preparation and analysis of financial statements, the appreciation of the behavior costs for management decisions and budgeting will likewise be discussed.

II. Objectives

At the end of the course, the students are expected to:
a. be equipped with the understanding of what the users of accounting information need to know about accounting;
b. appreciate the accounting process and its logical analysis of business transactions in the context of business peculiarities; and,
c. develop their analytical ability in using accounting information as an aid in decision-making process.

III. Methodology
Lecture and class orientation, workshop, case analysis and presentation and learning assessment

IV. Grading System
Case presentation and defense
40%
Class participation and attendance
40%
Final Examination
20%

IV. Textbook: Accounitng: Text and Cases, International Twelfth Edition R. Anthony, D. Hawkins & K. Merchant; Irwin/McGraw-Hill

IV. Course Outline

Date
Session
Activity and Topics
Textbook Reference
2014
1
Orientation

Nov. 3

The Nature and Purpose of Accounting
Chapter 1

Nov. 10
2
Basic Accounting Concepts: Balance Sheet
Chapter 2

Basic Accounting Concepts: Income Statement
Chapter 3

Accounting Records and System
Chapter 4

Nov. 10
3
Maynard Company (A)
Case 2 – 1

Music Mart, Inc.
Case 2 – 2

Lone Pine Café (A)
Case 2 – 3

Maynard Company (B)
Case 3 – 1

Lone Pine Café (B)
Case 3 – 2