Philippine Christian University: 1648 Taft Avenue Cor. P. Gil ST., Manila

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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 decisionmaking. 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
Class participation and
attendance
Final Examination

IV.

IV.

40%
40%
20%

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

Date
2014
Nov. 3

Session
1

Activity and Topics


Orientation
The Nature and Purpose of Accounting

Textbook Reference

Nov. 10

Basic Accounting Concepts: Balance Sheet


Basic Accounting Concepts: Income Statement
Accounting Records and System

Chapter 2
Chapter 3
Chapter 4

Nov. 10

Maynard Company (A)


Music Mart, Inc.
Lone Pine Caf (A)
Maynard Company (B)

Case 2 1
Case 2 2
Case 2 3
Case 3 1

Chapter 1

Lone Pine Caf (B)


Dispenser of California, Inc.
PC Depot
Activity and Topics
Orientation
The Nature and Purpose of Accounting

Case 3 2
Case 3 3
Case 4 1
Textbook Reference

Date
2014
Nov. 3

Session
1

Nov. 10

Basic Accounting Concepts: Balance Sheet


Basic Accounting Concepts: Income Statement
Accounting Records and System

Chapter 2
Chapter 3
Chapter 4

Nov. 10

Maynard Company (A)


Music Mart, Inc.
Lone Pine Caf (A)
Maynard Company (B)
Lone Pine Caf (B)
Dispenser of California, Inc.
PC Depot

Case 2 1
Case 2 2
Case 2 3
Case 3 1
Case 3 2
Case 3 3
Case 4 1

Chapter 1

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