Bm220 Management Accounting and Control Syllabus
UNIVERSITY OF THE PHILIPPINES – MANILA
College of Arts and Sciences Masters of Management COURSE SYLLABUS ON
BM220 MANAGEMENT ACCOUNTING AND CONTROL
(except from PROF. LUIS Q. TRINIDAD)
COURSE DESCRIPTION This course cover: the study of accounting concepts and techniques to control costs and reduce risks; a study of the framework for measuring management performance; the application of accounting tools for evolving financial management policies; and understanding of financial tools to aid in decision making. Among the subjects covered include basics accounting concepts, financial statement analysis, alternative choice decisions, profit planning, capital investment, and cost accounting for managerial decisions. COURSE OBJECTIVES On completion of this course, students will be able to: KNOW / UNDERSTAND basic accounting principles & concepts as they apply to specific situation. UNDERSTAND, INTERPRET and ANALYZE financial statements. DEVELOP intelligent uses of accounting information for decision-making purposes. HELP prepare students for other subjects requiring at least managerial understanding of accounting process information. COURSE FORMAT The format of the course will be a mixture of lectures and interactive discussions, reports / oral presentations, small group exercises, written assignments, videos / film showing, business games, seminar, case analysis and examinations. The mix is intended to enable the students to know the aspects of Management Accounting and Control and evaluate their application to real-life situations. CRITERIA / WEIGHTS Individual performance and final grade in the course shall be evaluated based on the following criteria and with their corresponding weights: Reports / Oral Presentations 20% Class Participations / Assignments 20% Examinations (Midterm / Final) 20% Case Analysis 30% Class Attendance 10% GRADING SYSTEM 1.00 1.25 1.50 1.75
98 – 100 95 – 97 92 – 94 89 – 91
2.00 2.25 2.50 2.75
86 – 88 83
College of Arts and Sciences Masters of Management COURSE SYLLABUS ON
BM220 MANAGEMENT ACCOUNTING AND CONTROL
(except from PROF. LUIS Q. TRINIDAD)
COURSE DESCRIPTION This course cover: the study of accounting concepts and techniques to control costs and reduce risks; a study of the framework for measuring management performance; the application of accounting tools for evolving financial management policies; and understanding of financial tools to aid in decision making. Among the subjects covered include basics accounting concepts, financial statement analysis, alternative choice decisions, profit planning, capital investment, and cost accounting for managerial decisions. COURSE OBJECTIVES On completion of this course, students will be able to: KNOW / UNDERSTAND basic accounting principles & concepts as they apply to specific situation. UNDERSTAND, INTERPRET and ANALYZE financial statements. DEVELOP intelligent uses of accounting information for decision-making purposes. HELP prepare students for other subjects requiring at least managerial understanding of accounting process information. COURSE FORMAT The format of the course will be a mixture of lectures and interactive discussions, reports / oral presentations, small group exercises, written assignments, videos / film showing, business games, seminar, case analysis and examinations. The mix is intended to enable the students to know the aspects of Management Accounting and Control and evaluate their application to real-life situations. CRITERIA / WEIGHTS Individual performance and final grade in the course shall be evaluated based on the following criteria and with their corresponding weights: Reports / Oral Presentations 20% Class Participations / Assignments 20% Examinations (Midterm / Final) 20% Case Analysis 30% Class Attendance 10% GRADING SYSTEM 1.00 1.25 1.50 1.75
98 – 100 95 – 97 92 – 94 89 – 91
2.00 2.25 2.50 2.75
86 – 88 83