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De La Salle
University
COLLEGE: RVR-COB DEPARTMENT: ACCOUNTANCY
COURSE CODE: ACC510M/ACC535M
CLASS DAYS AND CLASS TIME:_____________________ ROOM:_______
INSTRUCTOR NAME:_______________________________
CONTACT INFORMATION:___________________________
CONSULTATION HOURS:____________________________

COURSE DESCRIPTION:

The subject MANAGEMENT ACCOUNTING AND CONTROL is a core course for MBA
Program and the goal is to form Lasallian Business Leaders who will be competent, humanistic,
nationalistic, and socially responsible change agents in business organizations and society. In
support of this goal, this course examines the application of appropriate management accounting
techniques and concepts in processing relevant accounting information and projected economic data
of an entity to assist management in setting up reasonable economic objectives and in making
rational decisions, performance evaluation, and control towards the attainment of these objectives.

LEARNING OUTCOMES (LO):

UNIVERSITY LEARNING OUTCOMES
EXPECTED LASALLIAN On completion of the course, the student is expected
GRADUATE ATTRIBUTES (ELGA) to be able to do the following:

Critical and creative thinker LO1: Make sound and reasonable decisions or
recommendations from an analysis using accounting
and financial data.

LO2: Describe how management control systems are

used in business decision-making processes and
planning (budgeting, operations management, and
manpower planning).

LO3: Decide on the most appropriate management

performance system design for a given company or
situation. (Activity-based management, Balanced
Scorecard)

LO4: Summarize the key features of a corporate

sustainability report following the Global Reporting
Initiative standards.
 Effective Communicator LO5: Present recommendations based on appropriate
analysis of financial and related information using
management accounting techniques and methods.

Effective lifelong learner LO6: Envision which can put the various accounting
and financial analytical tools and techniques into
practical application to keep the business in sound
operating performance and at a stable financial
position.
UNIVERSITY LEARNING OUTCOMES
EXPECTED LASALLIAN GRADUATE On completion of the course, the student is expected
ATTRIBUTES (ELGA) to be able to do the following:

Service –driven citizen LO7: Understand the importance of upholding ethical

values while using their knowledge and skills to
influence decisions that create value for
organizational stakeholders. These skills include
managing risks and implementing strategy through
planning, budgeting and forecasting and decision
support.

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 DUE DATE
OUTPUTS
LO1: Make sound and reasonable decisions or At least three solved Every meeting
recommendations using appropriate management exercises/problems per
accounting concepts and frameworks. unit.

LO2: Describe how management control systems are Written group business
used in business decision-making processes and case analysis and
planning (budgeting, operations management, and presentation
manpower planning).

LO3: Decide on the most appropriate management

performance system design for a given company or
situation. (Activity-based management, Balanced
Scorecard)
LO4: Summarize the key features of a corporate
sustainability report following the Global Reporting
Initiative standards.

LO5: Present recommendations based on appropriate Integrative case analysis Every meeting
analysis of financial and related information using and presentation
management accounting techniques and methods.

LO6: Envision which can put the various accounting

and financial analytical tools and techniques into
practical application to keep the business in sound
operating performance and at a stable financial
position.

LO7: Understand the importance of upholding ethical

values while using their knowledge and skills to
influence decisions that create value for organizational
stakeholders. These skills include managing risks and
implementing strategy through planning, budgeting
and forecasting and decision support.
RUBRIC FOR ASSESSMENT:

Solved Exercises/Problems
CRITERIA EXEMPLARY SATISFACTORY DEVELOPING BEGINNING RATING
4 3 2 1
Completeness The student The student The student The student 60%
answers all answers majority answers some of fails to
assigned of the assigned the assigned answer all
exercises/ exercises/problem exercises/ assigned
problems s completely problems exercises/
completely problems

Neatness, The student The student soles The student The student 40%
orderliness solves exercises/ somewhat solves does not
and correct exercises/ problems in an exercises/ solve
model problems in an orderly manner problems in an exercises/
orderly manner, and corrects orderly manner problems in
and writes errors properly and correct or orderly
legibly using errors somewhat manner and
appropriate improperly. corrects error
model. improperly.
TOTAL: 100%

Business Case Analysis and Reporting

CRITERIA EXEMPLAR SATISFACTORY DEVELOPING BEGINNING RATING
Y 3 2 1
4
Content The group The group The group The group 30%
(Application reports and communicates communicates commun icates
of applies clearly the content somewhat vaguely the
management appropriate of the report, but is clearly the content of the
accounting techniques not able to content of the report and is
concepts) and correct generate interest report and not not able to
analysis of the among audience able to generate
business case. generate interest among
interest among audience
audience
Proper use of The group The group The group uses The group uses 30%
Powerpoint properly properly uses the the common inappropriately
tools and adopts more common features features of the common
features than the of Powerpoint Powerpoint features of
(including commonly- somewhat Powerpoint
design and used features inappropriately
creativity) of Powerpoint
Presentation The group The group includes The group The group 20%
Content includes all all required items includes some includes many
 relevant items and materials in of the required irrelevant
and materials the report items and items in the
in the report materials in the report
report
Teamwork The group The group shows The group The group is 20%
shows strong teamwork as shows a hint of disorganized
camaraderie evidenced in the teamwork as and shows a
and teamwork output evidenced in lack of
as evidenced the output teamwork and
in the output cooperation as
evidenced in
the output
TOTAL: 100%
OTHER REQUIREMENTS AND ASSESSMENTS:
Aside from the final output, the student will be assessed the term by the following:
 Long examinations
 Case analysis and presentation (individual and group)
 Peer Evaluation (for case reporting)
 Class Participation/recitation
 Punctuality and promptness in submitting cases and assignments
 Good manners and right conduct
 Final Term Paper

GRADING SYSTEM:

GRADE DESCRIPTION PERCENTAGE

POINT
4.0 Excellent 98-100
3.5 Superior 95-97
3.0 Very Good 92-94
2.5 Good 89-91
2.0 Satisfactory 85-88
1.5 Fair Below 85

The percentage equivalent shall be arrived at as follows:

BASIS FINAL GRADE

Long Examination 20%
Exercises, homework and individual 30%
reports
Group case analysis and presentation 40%
Class participation 10%
Total 100%
LEARNING PLAN:
LEARNING TOPICS WEEK NO. OF LEARNING
OUTCOMES NO. HOURS ACTIVITIES
LO1 Orientation 1 3 Case Analysis

Introduction to
Management Accounting
LO1 The Nature of 2 3 Lecture, Discussion,
Management Accounting,
Full Costs and Their Uses
LO1 Full Cost Accounting: 3 3 Discussion, Exercises
Additional Aspects of
Product Costing Systems,
Standard Costs, Variable
Costing Systems, Quality
Costs and Joint Costs
LO1, LO5 Full Cost Accounting: 4 3 Discussion, Exercises
Additional Aspects of
Product Costing Systems,
Standard Costs, Variable
Costing Systems, Quality
Costs and Joint Costs

Continuation
LO1, LO5 Differential Accounting: 5 3 Discussion, Exercises
The Behavior of Costs
LO1, LO5, LO6 Differential Accounting 6 3 Discussion, Exercises
Short-Run Alternative
Choice Decisions
LO1, LO5, LO6 Differential Accounting: 7 3 Discussion, Exercises
Longer-Run Decisions:
Capital Budgeting

LO2 Management Control: 8 3 Discussion, Exercises

The Control Environment
and Process
LO2, LO5 Strategic Management 9 3 Lecture, Discussion,
Accounting: Exercises
Performance Evaluation
and Decentralization

Long Examination 10 3
LO3, LO5, LO6, Cost Management 11 3 Discussions
LO7 Systems Written Case Analysis
Activity-based costing and and Presentation
Management, Target
Costing

LO3, LO5, LO6, Performance 12 3 Discussions

LO7 Management Systems Written Case Analysis
The balanced scorecard and Presentation

LO4, LO5, LO6, Sustainability Reporting: 13 3 Discussions

LO7 The Global Reporting Written Case Analysis
Initiative and Presentation

LO5, LO6, LO7 Integrative Case 14 3 Written Case Analysis

and Presentation

REQUIRED TEXT AND REFERENCE MATERIALS:

Cornerstones of Managerial Accounting, 5th Edition
By: Maryanne M. Mowen, Don R. Hansen, Dan L. Heitger

Accounting: Text and Cases (13th Edition)

By: Robert N. Anthony, David F Hawkins, Kenneth A. Merchant

Managerial Accounting (14th Edition)

By: Ray H. Garrison, Eric W. Noreen, and Peter C. Brewer

Cost Accounting: A Managerial Emphasis (10th edition)

By: Charles T. Horgren, George Foster, Srikant N. Datar

Any Management Accounting and/or Cost Accounting Book.