School of Business and Management Education

Bachelor of Science in Accountancy

Course Syllabus

Management Science

SCHOOL’S VISION and MISSION

VISION The School of Business and Management Education aspires to be recognized as a school of choice in the Field of Business Administration, Accountancy,
Hospitality and Tourism Management in the Panpacific.

MISSION The School of Business and Management Education is committed to nation-building by developing professionals, leaders and industry practitioners who
pioneers in teaching and research who would be globally competitive, socially responsible, and morally upright individuals.

INSTITUTIONAL OUTCOMES

Common Program Outcomes Domain

1 Apply the latest developments in the specific field of practice; Knowledge
2 Participate in the generation of new knowledge and developmental projects Skills
3 Communicate effectively orally and in writing using both English and Filipino; Skills
4 Work effectively and independently in multi-disciplinary and multi-cultural teams; Attitude
5 Act in accordance to professional, social and ethical responsibility; Attitude
6 Preserve and promote “Filipino historical and cultural heritage.” Values
7 Practice Pioneering, Compassion, Service-Orientedness and Truthfulness (PCST values) in their personal and professional endeavors as Values
Panpacifics in building better lives.

BSA PROGRAM OUTCOMES

After finishing the BSA program, the graduates should be able to:
Domains
Knowledge PK
1. resolve business issues and problems, with a global and strategic perspective using knowledge and technical proficiency in the areas of financial PK1
accounting and reporting, cost accounting and management, accounting and control, taxation, and accounting information systems;
Skills PS
1. conduct accountancy research through independent studies of relevant literature and appropriate use of accounting theory and methodologies; PS1
2. communicate with proper business communication skills whether written or orally through the employment of technology as a business tool in PS2
capturing financial and non-financial information, generating reports and making decisions;
Attitude
1. confidently maintain a commitment to good corporate citizenship, social responsibility and ethical practice in performing functions as an accountant; PA1
2. demonstrate professionalism in collaborating with colleagues in a diverse environment; PA2
Values
1. sustain and support Filipino culture and values; and PV1
2. exercise the core values of pioneering, compassion, service-oriented and truthfulness in their personal and professional business endeavors. PV2

COURSE INFORMATION
1 Name of Course MANAGEMENT SCIENCE
2 Course Number
3 Semester and Year Offered FIRST SEMESTER A.Y. 2018 – 2019
4 Credit Units and Student Learning Time (SLT) 3 UNITS (54 HOURS)
5 Pre-requisite (if any) None
6 Course Description This course deals with linear equations, linear programming( graphical method, sensitivity
analysis and simplex method), transportation model, assignment model, network analysis, break
even analysis, forecasting decision theory, and inventory model. This course is an extended
exposure of the students to an applied mathematics. It is anticipated that students have background
on College Algebra, Probability and Statistics and Calculus.

7 Course Outcomes At the end of the term, the student are expected to:
Knowledge
 1. Demonstrate through problem solving how profit is maximized and cost is minimized using linear programming methods.
Skills
1. Identify how to employ quantitative techniques in making decisions.

Attitude
1. Present how your knowledge in preparation of cost analysis sheets could maintain a commitment to good governance, social
responsibility and ethical practice.
2. Point out through a problem how the cost analysis are valued, accounted, disclosed and presented.
Values
1. Prepare a report how showcasing how knowledge in cost recognition and management would complement that of Filipino
culture and values.
2. Show how core values of Pioneering, Compassion, Service-oriented and Truthfulness are applied in the preparation of cost sheet
reports of the business.

8 Course Learning Outcomes After completing this course, the student should be able to:
1. utilize their expertise to record and report cost transactions of business. CLO1
2. write a research topic on Cost Accounting and Management. CLO2
3. Discuss how cost transactions are recorded and reported. CLO3
4. Communicate the advantages and limitations of understanding cost information and management. CLO4
5. Illustrate how cost management information would assist a business in its operations in the business CLO5
world.
6. Act out how the filipino culture and values are applied in the management of cost of a business CLO6
enterprise.
7. Discuss how the core values of PU is applied in the preparation of cost sheet reports. CLO7

9 Alignment of the Course Learning Outcomes to Course outcomes

Course Outcomes

CL01
CL02
CL03
CL04
CL05
CL06

CL07
 Knowledge
2. Demonstrate through problem solving how assets of the business could be used to resolve business issues and problems
Skills
2. Identify what accounting research topic could be generated in the area of financial accounting part 1 – asset section.
4. Prove how assets in the intermediate accounting business affect business transactions and events.
Attitudes
2. Present how your knowledge in assets could maintain a commitment to good governance, social responsibility and ethical
practice.
4. Point out through a problem how assets are valued, accounted, disclosed and presented.
Values
2. Prepare a report showcasing how knowledge in assets would complement Filipino culture and values.
4. Show how core values of Pioneering, Compassion, Service-oriented and Truthfulness are applied in the preparation of
assets of the business.
Keys: has a major contribution to the course outcome has a minimal contribution to the course outcome

10
COURSE LEARNING PLAN

Course Learning Objectives Topic Time Activities/ Performance Indicators Learning

Allotment Strategies /Assessment Tools Resources
The learner is expected to fully The course syllabus 1.0 hr. Lecture Recitation Syllabus
understand what the subject is all Participation
about.
1.  Provide sufficient review Systems of Linear Equations and 8.0 hrs. Lecture Paper and Pen Textbook
on the principles of solving Inequalities. Teacher-Assisted Questionnaire Problem Sets
linear equations and 1. Types of Systems of Linear Problem-based Solving( Seat work) Powerpoint
inequalities Equations Learning presentation
2. Solve Linear Equations by 2. Methods of solving Systems
elimination, substitution and of Linear Equations
graphical method. 2.1. Elimination Method
3. Introduce method of method 2.2. Substitution Method
of graphing an inequality in 2.3. Graphical Method
one and two variables.
4. Graph common solution of
a system of inequalities in two
variables.
 
1. Explain what Linear Linear Programming 9.0 hrs. Lecture Paper and Pen Textbook
Programming is. Teacher-Assisted Questionnaire Powerpoint
2. Identify linear programming 1. Graphical Method Problem-based Solving( Seat work)
presentation
problems that are amenable to 1.1.Maximization Problem Learning Internet resources
graphical solution. 1.2.Minimization Problem Problem Sets
3. Formulate Linear 1.3. Maximization Problem
Programming Models Involving Mixed Constraints
4. Describe different problem 1.4. Minimization Problem
types that lend themselves to Involving Mixed Constraints
solutions using Linear
Programming Models

PRELIM EXAMINATION 1.0 hr.

1.Distinguish the difference Linear Programming : Simplex Method 4.5 hrs. Lecture Paper and Pen Textbook
between Simplex Method and Teacher-Assisted Questionnaire Powerpoint
graphical Method of Linear Problem-based Interview guide
presentation
Programming Learning Problem Solving
(Seatwork/Assignment) Problem Set
2. Introduce Simplex Method
of Linear Programming
3. Interpret Simplex Solutions
1. Introduce the concept of Linear Programming : Sensitivity 3..5 hrs. Lecture Paper and Pen Textbook
duality and its interpretation Analysis Teacher-Assisted Questionnaire Powerpoint
and significance. Problem-based Interview guide
presentation
2. Formulate the dual of the Learning Problem Solving
(Seatwork/Assignment) Problem Set
problem, interpret the solution
and relate the solution to the
primal solution
3. Determine a range of linear
programming applications in
original problems.
1. Identify a transportation Transportation Model 3 hrs. Lecture Paper and Pen Textbook
problem and state its Teacher-Assisted Questionnaire Powerpoint
assumptions. Problem-based Interview guide
presentation
2. Formulate the problem in a Learning Problem Solving
(Seatwork/Assignment) Problem Set
Transportation model.
3. Employ Optimal Solution
using Stepping Stone Method
and Modified Method.
4. Provide specific instructions
in the use of transportation
model, including both
balanced and unbalanced
condition of supply and
demand
MIDTERM EXAMINATION 1.0 hr
1. Identify the assignment Assignment Model 4.0 hrs. Lecture Paper and Pen Textbook
problem and state its Teacher-Assisted Questionnaire Powerpoint
assumptions Problem-based Interview guide
presentation
2. Solve problems using Learning Problem Solving
(Seatwork/Assignment) Problem Set
Hungarian Method.
3. Show how to handle
unbalance and degeneracy in
assignment model
1. Give general description of Network Analysis  4.0 hrs. Lecture Paper and Pen Textbook
PERT/CPM Techniques. Teacher-Assisted Questionnaire Powerpoint
2. Construct network diagram Problem-based Interview guide
presentation
and compute slacks on Learning Problem Solving
(Seatwork/Assignment) Problem Set
activities and on events. Internet resources
3. Demonstrate how to
schedule projects involving
resource limitations.
4. Analyze networks that have
deterministic times and
probabilistic times.

1. Evaluate the relation of the Break-even Analysis  3.0 hrs. Lecture Paper and Pen Textbook
break-even point quantity and Teacher-Assisted Questionnaire Powerpoint
revenue to the total revenue Problem-based Interview guide
presentation
and total cost functions. Learning Problem Solving
(Seatwork/Assignment) Problem Set
2.  Analyze the changes of the Internet resources
selling price, variable cost and
fixed cost of the break-even
quantity.
3. Determine the maximum
profit and minimum cost and
on a given non-linear profit
function.
4. Illustrate the process of
finding a break-even quantity
and revenue, given a non-
linear revenue and profit
function.
1. Describe the need for Forecasting   5.0 hrs. Lecture Paper and Pen Textbook
forecasting and the role it Teacher-Assisted Questionnaire Powerpoint
plays in decision making and Problem-based Interview guide
presentation
the major qualitative Learning Problem Solving
(Seatwork/Assignment) Problem Set
forecasting methods. Internet resources
2. Determine when a forecast
can be improved.
3. Discuss the main
considerations in selecting
forecasting technique.
 1. Compute problems involving Decision Theory and Inventory Control 4.0 hrs Lecture Paper and Pen Textbook
mathematical Teacher-Assisted Questionnaire Powerpoint
expectation/expected value. Problem-based Interview guide
presentation
2. Demonstrate the process of Learning Problem Solving
(Seatwork/Assignment) Problem Set
solving decision theory Internet resources
problems.
3. Determine the importance of
inventory control in managerial
situations and the function it
performs.
4. Provide specific instructions
in identifying the number of
orders per year for minimum
inventory cost.

FINAL EXAMINATION 1.0 hrs.

Total hours 54.0 hrs.

11 Course Requirements:
1. Class Standing
1.2 Quizzes
To test students understanding on the subject matter seat works and quizzes will be given. Quizzes can either be announced or unannounced..
1.3 Recitations, Assignments, seatworks, projects, reports, researches
It is important not to get behind in turning in assignments/take home activities/researches. Late assignments/take home activities/researches
will be considered but will be severely penalized and may not be graded except to note that the assignment was being passed. Assignments
take home activities/researches that will be submitted be student’s own work. It is fine to talk to other students and to get assistance in how to
do something, but students should not ask fellow students to actually do the work for him/her.

2. Examinations
2.1 Preliminary Exam
2.3 Midterm Exams
 2.3 Final Exam

12 GRADING SYSTEM:
PRELIMS AND MIDTERMS GRADE TENTATIVE FINAL GRADE
Class Standing Class Standing
Quizzes 20% Quizzes 15
Seatworks, assignments, etc. 20% Seatwork, assignments, etc. 15
Participation 20% Participation 20
Total 60% Total 50
Periodical Examination 40% Periodical Examination 50
TOTAL 100% TOTAL 100

Overall computation: PRELIM GRADE + MIDTERM GRADE + TENTATIVE FINAL GRADE = FINAL GRADE
3
Policies on Grades, Absences
 A grade below the passing rate maybe given during prelim, mid-term and in the tentative final grade but not in the final grade. The final grade
becomes either 75 (Passing) or 70 (Failure).
 INC or incomplete may be given to a student for failure to comply with academic requirements. A student has one semester to complete the grades;
failure to do so will earn him a grade of 70 or Failure.
 NFE is given for not completing the final exams.
 A mark of D (DROPPED) is given to a student who drops a subject, or is dropped due to absences without official notice.
 A mark of OD (OFFICIALLY DROPPED) is given to student who voluntarily drops a subject or is dropped due to absences with official notice.
 Special examinations are given to students in case of illness or some other serious reasons for a period of not more than one (1) week after the
scheduled examination.

Absences
 3 consecutive and Non-Consecutive absences means warning before re-admission to class students will have to get a re-admission slip from the
Guidance office and will have to write an excuse letter signed by the parents together with parents photocopied ID
-With / Without Valid reason
 7 consecutive and Non-Consecutive absences will be considered dropped
 Late/s
 A student will be given 15 minutes grace period to come into class beyond this allowed time the student can still sit-in to class but will be considered
absent and will not be allowed to take quizzes.

Policies on Grades, Absences

 A grade below the passing rate maybe given during prelim, mid-term and in the tentative final grade but not in the final grade. The final grade
becomes either 75 (Passing) or 70 (Failure).
 INC or incomplete may be given to a student for failure to comply with academic requirements. A student has one semester to complete the grades;
failure to do so will earn him a grade of 70 or Failure.
 NFE is given for not completing the final exams.
 A mark of D (DROPPED) is given to a student who drops a subject, or is dropped due to absences without official notice.
 A mark of OD (OFFICIALLY DROPPED) is given to student who voluntarily drops a subject or is dropped due to absences with official notice.
 Special examinations are given to students in case of illness or some other serious reasons for a period of not more than one (1) week after the
scheduled examination.

Absences
 3 consecutive and Non-Consecutive absences means warning before re-admission to class students will have to get a re-admission slip from the
Guidance office and will have to write an excuse letter signed by the parents together with parents photocopied ID
-With / Without Valid reason
 7 consecutive and Non-Consecutive absences will be considered dropped
Late/s
 A student will be given 15 minutes grace period to come into class beyond this allowed time the student can still sit-in to class but will be considered
absent and will not be allowed to take quizzes.
 For further information on policies on grades, absences and late please refer to the manual.

13 Course References:
A. Main Reference/s:
Sirug, Winston S (2006). Quantitative Techniques for Business (Operations Research/Management Science Quantitative/Decision Science). Makati
City, Philippines
B. Books:
 1. Lanen, W. N. (2010). Fundamentals of cost accounting. (3rd ed.) New York : McGraw/Irwin.
2. Guerrero, P. P. (2010). Cost accounting : principles and procedural applications. (2010 ed.) Manila : GIC Enterprises
3. Rante, G. A. (2010) Cost accounting. (2010 ed.) MandaluyongCity : Millennium Books.
4. Blocher, E. J. (2010) Cost management : a strategic emphasis. (5th ed.) Boston : McGraw
5. Hawkins, Anne. 100 great cost-cutting ideas : from leading companies around the world. London : Marshall

C. Electronic sources:
1. IASPLUS (http://www.iasplus.com/)
2. AccountingCoach: Learn Accounting Online for Free (www.accountingcoach.com)
3. Real Life Accounting - Learn Accounting Step by Step (www.reallifeaccounting.com)
4. Learn Bookkeeping & Accounting (www.dwmbeancounter.com)
5. International Public Sector Accounting Standards (www.ifac.org/public-sector)
6. Introductory Certificate in Accounting | AAT (https://www.aat.org.uk)
7. Careers in IRS ( http://jobs.irs.gov )
8. Careers in FBI ( https://www.fbijobs.gov )
9. International Federation of Accountants (IFAC) ( http://www.ifac.org/ )

D. E-JOURNALS REFERENCES:
1. Academy of Accounting and Financial Studies Journal, Jordan Whitney Enterprises, Inc., United States
2. Accounting Historians Journal, Academy of Accounting Historians, United States
3. Accounting, Auditing and Accountability, Emerald Group Publishing, Ltd., United States
4. Advances in Accounting, Elsevier B.V., Netherlands
5. Behavioral Research in Accounting, American Accounting Association, United States
6. Delaware Journal of Corporate Law, Widener University School of Law, United States
7. Intelligent Systems in Accounting, Finance & Management, Wiley Subscription Services, Inc.,United States
8. International Journal of Accounting, Elsevier B.V., Netherlands
9. International Journal of Accounting Information Systems, Elsevier B.V., Netherlands
CONSULTATION HOURS : Fridays 8:00 am – 12:00 pm

Prepared by: Reviewed and Approved by: Noted by:

DINO SORIANO DIZON CANDIDO M. PEREZ, Ph.D.,CPA CLEOFAS M. BASAEN, Ed.D.
Instructor Dean - SBME VP-Academic Affairs