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ENT132 Business Development Services Syllabus Course Topic List

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Jover Newspain
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23 views

ENT132 Business Development Services Syllabus Course Topic List

Uploaded by

Jover Newspain
Copyright
© © All Rights Reserved
Available Formats
Download as DOC, PDF, TXT or read online on Scribd
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WEEK TIMETABLE COURSE CONTENT/SUBJECT MATTER

Week 1 3 hours UNIT 0: VISION, MISSION, CORE VALUES AND OUTCOMES


Orientation on:
Classroom rules and regulation
Grading system
Course requirements

Weeks 2 & 3 6 Hours UNIT 1: PROFIT PLANNING


Planning and Budgeting
Types of Budgeting and Budget Process

Weeks 4 & 5 6 Hours UNIT II. FLEXIBLE BUDGET AND PERFORMANCE ANALYSIS
Characteristics of a Flexible Budget
Activity Variances
Revenue and Spending Variance
Flexible Budgets with Multiple Cost Drivers

Week 6 & 7 6 Hours UNIT III. STANDARD COSTS AND OPERATING PERFORMANCE MEASURES
Setting Standards
Variance Analysis
Material Variance
Labor Variance
Variable Manufacturing Overhead Variance
Fixed Overhead Variance
Performance Measures
Journal Entries

Week 8 & 9 6 Hours UNIT IV. SEGMENT REPORTING, DECENTRALIZATION, & THE BALANCE SCORE CARD
Segment and Costing
Investment Centers
Residual Income
Balanced Scorecard
Transfer Pricing
Total 27 Hours
Week 10 3 Hours MID TERM
Total 30 Hours

Week 11 3 Hours UNIT V. RELEVANT COSTS AND DECISION MAKING


Cost Concept
Adding/dropping segment
Make/Buy Decision and Opportunity Cost
Special Orders
Joint Costs

Weeks 12 & 13 6 Hours UNIT VI. CAPITAL BUDGETING DECISIONS


Net Present Value Method
Internal Rate of Return
Payback Method

Weeks 14 -17 12 Hours Revision and Practical Exercises


Total 21 Hours

Week 18 3 Hours FINAL


Total 24 Hours

Grand Total 54 Hours = 27 hours lectures = 18 lectures @ 1.5 hours


+ 27 hours practical + 18 practical sessions

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