UNIVERSITY OF LA SALETTE, INC.

Santiago City, Isabela, Philippines

COURSE LEARNING PLAN

1st Semester
S.Y. 2019-2020

Course Number : ACCTG 019

Descriptive Title : Management Accounting 2
Unit/s : Three (3)
Hours per Week : Three (3)

Prepared and Submitted by: Date Submitted Reviewed by: Date Reviewed:

CLARENCE E. GAMBOA-GARCES, MBM, CPA July 2, 2019 DENNIS V. DUPITAS, MBM, CPA July 5, 2019
Instructor Program Coordinator

Endorsed by:

CLARENCE E. GAMBOA-GARCES, MBM, CPA

Dean

Approved by:

FLORIDA R. CAPILI, DPA

Vice President for Academics

Revised as of July 2019 Page 1

 VISION
The University of La SaletteInc, a Catholic institution founded
In keeping with its philosophy, vision, and mission, La Salette professes the following institutional objectives:
by the Missionaries of Our Lady of La Salette, forms
RECONCILERS “ so that they may have life and have it to the
full. “ ( John 10:10 )
MISSION
The University of La Salette is a premier institution of choice
accessible, quality and transformative education for integral
human development particularly the poor.
CORE VALUES
FAITH – the total submission to God’s call to holiness and
commitment to His will.
RECONCILATION – Constantly renewing our relationship with
God, others and all creation through alife of prayer, penance
and zeal.
INTEGRITY – The courage and determination to live and die for
Salettinian ideals.
EXCELLENCE – Upholding the highest standard of quality
assured education and professionalism in the areas of
instruction, research and extension.
SOLIDARITY – Commitment to building a community anchored
on mutual trust, confidence, teamwork, unity, and respect for
the dignity of the human person and creation.
Revised as of July 2019
INSTITUTIONAL OBJECTIVES
1. To foster a reconciled and reconciling community through spiritual upliftment programs and liturgical
activities;
2. To sustain the quality assured education of the University through institutional program accreditations,
professional certifications, and compliance with international standards for curricular programs and
University management;
3. To provide accessible education through various modalities of learning;
4. To lead the academic community with strategic and transformative competencies in realizing the
Vision, Mission and La Salette Philosophy of Education;
5. To develop and implement transformative teaching and learning experience through the critical
approach and values based integration;
6. To undertake research on various disciplines and generate new knowledge needed for the
advancement of the University as well as for the national development;
7. To realize ICT oriented learning by establishing the monitoring system to collect and review
information needed to manage an organization or on-going activities of the University;
8. To provide industry experience through on-the-job trainings, exposures, internship, immersion
programs, and linkages;
9. To provide a holistic curriculum that integrates instruction, extension, research, ICT, industry
experience for both students and faculty; and
10. To adopt an interdisciplinary approach by enhancing the institution’s interest in understanding of the
cultural reproduction and social integration and spiritual and moral formation.
INSTITUTIONAL OUTCOMES
Page 2
PROGRAM OUTCOMES:

A graduate of BS Accountancy and BS Accounting Information System should be able to:

PO1. Demonstrate working knowledge in the areas of financial accounting and reporting, cost accounting and management, management accounting,
auditing, accounting information systems and accounting research.
PO2. Demonstrate self-confidence in performing functions as a professional accountant.
PO3. Employ technology as a business tool in capturing financial and non-financial information, preparing reports and making decisions.
PO4. Apply acquired knowledge and skills to pass professional licensure/certification examinations.
PO5. Appraise ethical problems / issues in practical business and accounting situations and recommend appropriate course of action that adheres to the
professional code of ethics.
PO6. Practice the Christian core values of Faith, reconciliation, integrity, excellence and solidarity in their professional career.

COURSE DESCRPTION:
This second part of Management Accounting deals with the application of techniques and concepts focusing on segment reporting, profitability analysis, and
decentralization; information for decision making purpose ( short-term and long-term) and non-financial indicators such as productivity per employee or per service unit;
decision making affecting short-run operation of the company; capital budgeting decisions; and environment cost accounting.

Co-requisite: Management Accounting 1

CURRICULUM MAPPING:
BACHELOR OF SCIENCE IN ACCOUNTANCY
COURSE DESCRIPTIVE TITLE PO1 PO2 PO3 PO4 PO5 PO6
Management Accounting 2 L O O P L O

COURSE OUTCOMES:
After the end of the course, the students shall have:
No. Course Outcomes PO1 PO2 PO3 PO4 PO5 PO6
1 Obtained a sufficient comprehensive knowledge in management decision-making processes such as planning and X X X X
control techniques in business operations.
2 Developed the ability to be analytical in the decision making process and further understand basic concepts of X X X X
environment cost accounting.
3 Prepared and analysed accounting data and applied it to a range of planning, control and decision-making X X X
situations and adapt it to accommodate change.

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4 Exemplified professional attitude by being honest, objective and technically components as well as to be X X X X
intellectually independent in giving advises and recommendations in rendering management services.

COURSE OUTLINE
TIME FRAME LEARNING OUTCOMES TOPIC OUTLINE METHODOLOGY ASSESSMENT LEARNING RESOURCES
WEEK 1 At the end of the week, the Classroom policies and Interactive class Students to submit Provided copies to students:
students will have: introduction to the course. participation reflection paper on  Course Syllabus
 Identified with the their realization for  ULS Mission, Vision with its Core
policies set to Segment reporting and Sharing of thoughts and initial discussion Values
maximize learning and Decentralization expectations on the  Student handbook 2012 edition
widen the Christian  Decentralization in course Students to orally
perspective of the Organizations Lecture/Discussion on the participate through Horngren, Charles T. & Foster, George.
students(PO1)  Decentralization and subject matter recitation (1991): Cost Accounting a managerial
 Explained the focus of segment reporting emphasis, 7th edition (Page 851-855)
the course and its  Segment reporting and Interactive class Quiz on the topic
importance vis-à-vis profitability analysis participation through Zimnicki, Tomasz (2017). Responsibility
other accounting  Levels of Segmented recitation to test the level accounting inspiration for segment
subjects (PO1) Statement of knowledge and reporting. Copernican Journal of Finance
 Identified how the  Sales and understanding of the & Accounting. Vol. 5 No. 2. DOI:
core competencies Contribution Margin students http://dx.doi.org/10.12775/CJFA.2016.024
needed to be  Traceable and
developed in the Common Fixed Costs
course is applied in  Segment Margin
real life.(PO6)
 Explained the
components of
division net income,
division direct profit,
division controllable
profit, and division
contribution margin.
(CO1. CO3. CO4)
WEEK 2 At the end of the week, the  Segment reporting and Lecture/Discussion on the Students to orally Mowen, M.M. ; Hansen, D.R & Heitger,
students will have: profitability analysis subject matter participate through D.L. (2015). Managerial Accounting.

Revised as of July 2019 Page 4

  Calculated and explained  Segmented Financial recitation Fifth edition (Page 521-537)
return on investment. Information on Interactive class
(CO3, CO4) External Reports participation through Quiz on the topic Zimnicki, Tomasz (2017). Responsibility
 Calculated and explained  Hindrances to Proper recitation and sharing of accounting inspiration for segment
residual income and Cost Management research on the topic to reporting. Copernican Journal of Finance
economic value  Rate of Return for test the level of & Accounting. Vol. 5 No. 2. DOI:
added.(CO3, CO4) Measuring knowledge and http://dx.doi.org/10.12775/CJFA.2016.024
Managerial understanding of the
Performance students
 Controlling the Rate
of Return Teacher-Student
 Residual Income interaction through
 Total Quality question and answer
Management
WEEK 3 At the end of the week, the The pricing of goods and Lecture/Discussion on the Students to orally Carter, W.K & Usry, M.F. (2002). Cost
th
students will have: services subject matter participate through Accounting 13 Edition (Page 25-14 to 25-
 Explained the objectives of  Target And recitation 19)
pricing policies and their Minimum Pricing Interactive class
role in the organization. participation through Quiz on the topic
 Price /Demand
(CO1, CO2) recitation and sharing of
Relationships
 Distinguished the four research on the topic to Problem exercises
 The Pricing Of test the level of will be given to
basic market models and
used appropriately on Special Orders And knowledge and students after the
pricing decisions. (CO1, Short-Life Products understanding of the discussion
CO2, CO4)  Transfer Pricing students
 Applied the different types Between Divisions
of different price setting In A Group
methods properly that will  Pricing In Service
add value to the Industries
organization as a whole.  Pricing Internal
(CO1, CO3, CO4) Services
WEEK 4 At the end of the week, the Using accounting Lecture/Discussion on the Students to orally Carter, W.K & Usry, M.F. (2002). Cost
th
students will have: information in decision subject matter participate through Accounting 13 Edition (Page 21-1 to 21-
 Described the nature of recitation 24)

Revised as of July 2019 Page 5

 decision making and making, relevant costs and Interactive class
procedures involved in the benefits participation through Quiz on the topic
decision making process.  The decision making recitation and sharing of
(CO1, CO2) process research on the topic to Problem exercises
 Classified the relevant test the level of will be given to
 Identifying relevant costs
data for decision making knowledge and students after the
process and explain their  Approaches in analyzing understanding of the discussion
usage.(CO2, CO4) alternatives in non- students
 Explained the usage of the routine decision making
two alternative Problem illustration will
approaches in analyzing be given to the students
short term decision
making. (CO1, CO2)
WEEK 5 At the end of the week, the  Types of decisions Lecture/Discussion on the Students to orally Carter, W.K & Usry, M.F. (2002). Cost
students will have:  Make or buy subject matter participate through Accounting 13th Edition (Page 21-4 to 21-
 Enumerated several decision recitation 22)
examples of short-term  Adding or dropping Interactive class
decision problems which participation through Quiz on the topic
products/segments
differential costs can be recitation and sharing of
 Sell now or process research on the topic to Problem exercises
computed. (CO1, CO2)
 Computed differential cost
further test the level of will be given to
and use it to make short- knowledge and students after the
run economic decisions. understanding of the discussion
(CO3, CO4) students
Practice set will be
Problem illustration will given to the
be given to the students students
WEEK 6 At the end of the week, the  Types of decisions Lecture/Discussion on the Students to orally Carter, W.K & Usry, M.F. (2002). Cost
students will have:  Special sales subject matter participate through Accounting 13th Edition (Page 21-5 to 21-
 Enumerated several pricing recitation 22)
examples of short-term  Utilization of Interactive class
decision problems which participation through Quiz on the topic
scarce resources
differential costs can be recitation and sharing of
 Shutdown or research on the topic to Problem exercises
computed. (CO1, CO2)

Revised as of July 2019 Page 6

  Computed differential continue test the level of will be given to
cost and use it to make operations knowledge and students after the
short-run economic  Pricing products understanding of the discussion
decisions. (CO3, CO4) and services students

Problem illustration will

be given to the students
WEEK 6 PRELIMINARY EXAMINATION
WEEK 7 At the end of the week, the Capital budgeting decisions Lecture/Discussion on the Students to orally Burns, Richard and Walker, Joe, Capital
students will have:  Capital budgeting subject matter participate through Budgeting Surveys: The Future is Now
 Stated the need for a defined recitation (November 23, 2015). Journal of Applied
structured framework for Interactive class Finance (Formerly Financial Practice and
 Characteristics of a
budgeting capital participation through Quiz on the topic Education), Vol. 19, No. 1&2, 2009.
capital investment
expenditures. (CO1, CO2, recitation and sharing of Available at SSRN:
CO4)
decision research on the topic to Problem exercises https://ssrn.com/abstract=2694733.
 Cited examples of ethical  Categories of capital test the level of will be given to
problems in capital investment knowledge and students after the Horngren, Charles T. & Foster, George.
budgeting. (CO1, CO2,  Elements of capital understanding of the discussion (1991): Cost Accounting a managerial
CO4) budgeting students emphasis, 7th edition. (page 671-688)
 Classified capital
expenditures.(CO1, CO2, Problem illustration will
CO4) be given to the students
WEEK 8 At the end of the week, the  Net initial Lecture/Discussion on the Students to orally Krüger, philipp; landier, augustin;
students will have: investment of subject matter participate through thesmar, david (2015). The WACC Fallacy:
 Identified the amount and project cost recitation The Real Effects of Using a Unique
timing of cash flow (CO1, Interactive class Discount Rate. Journal of Economics &
 Net cash returns
CO2) participation through Quiz on the topic Finance. Vol. 41 Issue 1, p27-50. DOI:
 Minimum or lowest
 Computed cash flows to recitation and sharing of 10.1007/s12197-015-9329-3.
reflect anticipated
acceptable rate of research on the topic to Problem exercises
inflation and expected return / cost of test the level of will be given to
effect of income capital knowledge and students after the
taxes.(CO3, CO4)  Process of capital understanding of the discussion
 Discussed the steps in budgeting students
controlling capital  Categories of

Revised as of July 2019 Page 7

 expenditures.(CO1, CO2, project cash flow Problem illustration will
CO4) be given to the students
WEEK 9 At the end of the week, the  Screening capital Lecture/Discussion on the Students to orally Horngren, Charles T. & Foster, George.
students will have: investment proposals subject matter participate through (1991): Cost Accounting a managerial
 Differentiated the method recitation emphasis, 7th edition (page 704-723)
 Payback period
of evaluating capital  Bail-out period Interactive class
investment projects. (CO1, participation through Quiz on the topic
 Accounting rate of
CO2) recitation and sharing of
return
 Assessed the project using research on the topic to Problem exercises
the different techniques in
 Discounted cash flow test the level of will be given to
evaluating investment techniques knowledge and students after the
project proposals o Net present value understanding of the discussion
accurately.(CO3, CO4) o Discounted rate students
of return
o Payback Problem illustration will
reciprocal be given to the students
o Profitability index
o Discounted
payback period
WEEK 10 At the end of the week, the  Preference decisions Lecture/Discussion on the Students to orally Raiborn, Kinney & Prather-Kinsey (2006):
th
students will have: – the ranking of subject matter participate through Cost Accounting, 6 Edition, Thomson
 Explained the qualitative investment projects recitation Asian edition (Page 576-581)
factors that may affect Interactive class
 Comparing
capital investment participation through Quiz on the topic
preference rates
proposal. (CO1, CO2) recitation and sharing of
 Evaluatd capital
 Inflation and capital research on the topic to Problem exercises
investment proposal budgeting test the level of will be given to
considering the qualitative  Optimal capital knowledge and students after the
and quantitative factors. budget understanding of the discussion
(CO1, CO3, CO4) students

Problem illustration will

be given to the students
WEEK 11 At the end of the week, the Cost of quality and other Lecture/Discussion on the Students to orally Raiborn, Kinney & Prather-Kinsey (2006):

Revised as of July 2019 Page 8

 students will have:
 Identified the four
categories of cost of
quality efforts (CO1,CO2)
 Decided which category
should be considered
based on their judgments.
(CO1, CO2)
 Described the
relationships among the
costs of quality categories
(CO1, CO2)
 Elucidated the concepts of
target costing and kaizen
costing (CO1, CO2)
WEEK 12 At the end of the week, the
students will have:
 Assessed which activity
adds value to the
customers that should add
profit to the
company.(CO1, CO2, CO3)
 Described the various
types of nonfinancial
performance measures
and use in broader
evaluation of the
company.(CO1, CO2)
WEEK 12
WEEK 13 At the end of the week, the
students will have:
 Explained the objectives
and applied the use of
Revised as of July 2019
Cost management issues subject matter participate through Cost Accounting, 6th Edition, Thomson
 Cost of Quality recitation Asian edition (Page 480-498)
 Cost management in Interactive class
participation through Quiz on the topic
design and production
recitation and sharing of
stages
research on the topic to Problem exercises
test the level of will be given to
knowledge and students after the
understanding of the discussion
students
Problem illustration will
be given to the students
Cost of quality and other Lecture/Discussion on the Students to orally Raiborn, Kinney & Prather-Kinsey (2006):
Cost management issues subject matter participate through Cost Accounting, 6th Edition, Thomson
 Activity analysis recitation Asian edition (Page 480-498)
Interactive class
 Nonfinancial
participation through Quiz on the topic
performance measures
recitation and sharing of
research on the topic to Problem exercises
test the level of will be given to
knowledge and students after the
understanding of the discussion
students
Practice set will be
Problem illustration will given to the
be given to the students students
MIDTERM EXAMINATION
Business Planning Lecture/Discussion on the Students to orally Mowen, M.M. ; Hansen, D.R & Heitger,
 Objective and uses of a subject matter participate through D.L. (2015). Managerial Accounting. Fifth
business plan recitation edition (Page 542-553)
 Distinction between a Interactive class
Page 9
 business plan in an business plan and strategic participation through
organization. (CO1, CO2) plan recitation and sharing of
 Differentiated business  Setting short-term research on the topic to
plan and strategic objectives which are test the level of
plan.(CO1, CO2, CO4) consistent with long-term knowledge and
strategies understanding of the
students

WEEK 14 At the end of the week, the Business Planning Lecture/Discussion on the Students to orally Mowen, M.M. ; Hansen, D.R & Heitger,
students will have:  Development of Business subject matter participate through D.L. (2015). Managerial Accounting. Fifth
 Created business plan for Plans to Meet Agreed recitation edition (Page 542-553)
future project properly. Objectives Interactive class
(CO1, CO2, CO)  Basic Segments of a participation through Quiz on the topic
 Explained the definition of Business Plan recitation and sharing of
balance scorecard and its  Strategic Planning research on the topic to Practice set will be
use to the organization. test the level of given to the
(CO1, CO2) knowledge and students
Balance scorecard and understanding of the
Advanced Analysis and students
Appraisal of Performance,
Financial and Related Problem illustration will
Information be given to the students
 Nature of the balance
scorecard
WEEK 15 At the end of the week, the Balance scorecard and Lecture/Discussion on the Students to orally Mowen, M.M. ; Hansen, D.R & Heitger,
students will have: Advanced Analysis and subject matter participate through D.L. (2015). Managerial Accounting. Fifth
 Identified the four Appraisal of Performance, recitation edition (Page 542-553)
perspectives and used in Financial and Related Interactive class
organization’s mission and Information participation through Quiz on the topic Cooper, DJ, Ezzamel, M & Qu, QS. (2017).
strategy into operational  Perspectives of balanced recitation and sharing of Popularizing a Management Accounting
objectives and scorecard research on the topic to Idea: The Case of the Balanced Scorecard.
performance measures.  Features of a good test the level of Contemporary Accounting Research. DOI:
(CO1, CO2) balanced scorecard knowledge and 10.1111/1911-3846.12299
understanding of the

Revised as of July 2019 Page 10

 students

WEEK 16 At the end of the week, the Balance scorecard and Lecture/Discussion on the Students to orally Henri, Jean-François; Boiral, Olivier; Roy,
students will have: Advanced Analysis and subject matter participate through Marie-Josée (2016). Strategic cost
 Evaluated the success of a Appraisal of Performance, recitation management and performance: The case
strategy and productivity Financial and Related Interactive class of environmental costs. British Accounting
of management using the Information participation through Quiz on the topic Review. Vol. 48 Issue 2, p269-282. DOI:
balance scorecard.  Evaluation of a success of a recitation and sharing of 10.1016/j.bar.2015.01.001.
 Explained the importance strategy research on the topic to Problem set will be
of mission statement of an  Productivity management test the level of given to the Raiborn, Kinney & Prather-Kinsey (2006):
organization. (CO1, CO2, knowledge and students Cost Accounting, 6th Edition, Thomson
CO4) Performance measurement, understanding of the Asian edition (Page 770-783 and 789-791)
 Explained the roles of Compensation, and students
performance measures Multinational Considerations
serve in an organization.  Financial and nonfinancial Problem illustration will
(CO1, CO2, CO4) performance measures be given to the students
 Discussed the common
short-term financial
performance measures
used in an organization.
(CO1, CO2)
 Calculated short-term
financial performance of
an organization. (CO3,
CO4)
WEEK 17 At the end of the week, the Performance measurement, Lecture/Discussion on the Students to orally Raiborn, Kinney & Prather-Kinsey (2006):
th
students will have: Compensation, and subject matter participate through Cost Accounting, 6 Edition, Thomson
 Explained the need of Multinational Considerations recitation Asian edition (Page 783-788)
management focus on  Choosing among different Interactive class
long-run performance of performance measures participation through Quiz on the topic
an organization. (CO1,  Choosing the time horizon recitation and sharing of
CO2) of the performance research on the topic to
 Distinguished the factors measures test the level of

Revised as of July 2019 Page 11

 should managers consider  Choosing the alternative knowledge and
when selecting definitions for performance understanding of the
nonfinancial measures. measures students
(CO1, CO2, CO4)
WEEK 18 At the end of the week, the Management accounting in Lecture/Discussion on the Students to orally Carter, W.K & Usry, M.F. (2002). Cost
th
students will have: Changing Environment subject matter participate through Accounting 13 Edition (Page 991-918)
 Explained how  Integrative Framework recitation
organizational innovations  Organizational Innovations Interactive class
and management and Management participation through Quiz on the topic
accounting respond to Accounting recitation and sharing of
change in research on the topic to Problem set will be
environment.(CO1, CO2, test the level of given to the
CO4) knowledge and students
understanding of the
students

Problem illustration will

be given to the students

WEEK 18 FINAL EXAMINATION

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COURSE REQUIREMENTS (with rubrics):

RUBRICS
 Case Analysis/ Research Criteria:
o Content 50%
o Comprehensiveness 40%
o Format/Presentation 10%

 Recitation:
o Content 50%
o Relevance 40%
o Courtesy 10%

GRADING SYSTEM:
The student’s grade is composed of:
a. Class Standing (which includes quizzes, assignment, recitations, seat works and requirement.
b. Periodical examination (PE) refer to Preliminary, Midterm or Final Examination
c. Mock Board

The Prelim Grade (PG) is computed as:

PG =2/3 of CS + 1/3 of PE

The Midterm Grade (MG) is computed as:

MG = 2/3 of CS + 1/3 of PG
Cumulative MG = 2/3 of FG + 1/3 of PG

The Final Grade (FG) is computed as

FG = 2/3 of CS + 1/3 of PG
Cumulative FG = 2/3 of FG + 1/3 of MG
The percentage equivalent of Periodical Examination and the different components of the CS is computed as:
% = (Raw Score/No. Of items) * 60+40

Class Standing Grading Percentages

Revised as of July 2019 Page 13

Factors Percent
Quizzes (at least 4 per term) 60
Recitation 20
Exercise (Group/Individual Activity) 15
Assignments 5
Total 100

Notes.
If ever there will be departmental quiz and mock board, it will be 20% of the total class standing
Attendance will be used as a basis for making a student FDA/not

Passing Mark is 75% and above.

Failing Mark is below 75%

Incomplete Mark will be given to students on the ff. Instances

1. The students failed to take final examinations
2. The students failed to submit major course requirements.

FDA (Failure due to absences) Mark will be given to students who have incurred a significant number of absences. Please refer to Univeristy of La Salette, Inc.
Student Handbook Section 3.3.4-6

COURSE POLICIES:
According to the University of La Salette, Inc. Student Handbook Section 5.7,

1. A class hour begins and ends with a prayer. Classroom prayer must be recited with decorum.
2. Respect, orderly and decent behavior and conduct shall be observed inside the classroom at all times.
3. A student may be allowed to leave the room with the permission of the instructor and/or authorized personnel of the university while the class is in
session.
4. Students who wish to sit-in class must secure permit from the instructor.
5. Students are not allowed to stay inside the classroom if there are no classes.
6. Students are not allowed to attend classes if not in proper uniform. It must be observed that PE uniform shall be utilized for PE classes only.

Revised as of July 2019 Page 14

Other:

1. Cellular phones must be put to silence or turned-off.

2. Late and absences must be explained in writing noted by the Dean of the College.

CONSULATION HOURS:

REFERENCES:

Books:

1. Brewer, Peter; Garrison, Ray & Noreen, Eric (2019) Introduction to Managerial Accounting
2. Whittington,O.R. (2016). 2016 Wiley CPAexcel exam review study guide: business environment and concepts. New Jersey: John Wiley & Sons.
3. Garrison, R.H. (2015). Managerial Accounting. 2nd Edition. New York: McGraw-Hill Education
4. Mowen, M.M. ; Hansen, D.R & Heitger, D.L. (2015). Managerial Accounting. Fifth edition. Unit 2105-2106 Raffles Csorporate Center Emerald Avenue,
Ortigas Avenue Pasig City, Philippines 1605. Cengage Learning Asia Pte Ltd
5. Horngren, CT & Foster G. (1991): Cost Accounting, a Managerial Emphasis, 7th Edition. Englewood Cliffs, New Jersey 17632, Prentice-Hall International,
Inc. a division of Simon & Schuster
6. Schneider (2009): Managerial Accounting, Manufacturing & Service Application, 4th Edition. 5 Shenton Way #01-01 UIC Building Singapore 068808. South-
Western, a part of Cengage Learning
7. Raiborn, Kinney & Prather-Kinsey (2006): Cost Accounting, 6th Edition, Thomson Asian edition. 5 Shenton Way #01-01 UIC Building Singapore 068808.
South-Western, a division of Thomson Learning
8. Cabrera, M.E.B (2010). Management Accounting: concepts and applications. Manila: GIC Enterprises % Co., Inc.
9. Roque, RS. (1990): Management Advisory Services. No. 44 Ma. Leni St., Gabriel Subdivision II Hulong Duhat, Malabon, Metro Manila. Roque Press, Inc.

Journals:

1. Zimnicki, Tomasz (2017). Responsibility accounting inspiration for segment reporting. Copernican Journal of Finance & Accounting. Vol. 5 No. 2. DOI:
http://dx.doi.org/10.12775/CJFA.2016.024.

Revised as of July 2019 Page 15

 2. Burns, Richard and Walker, Joe, Capital Budgeting Surveys: The Future is Now (November 23, 2015). Journal of Applied Finance (Formerly Financial Practice and
Education), Vol. 19, No. 1&2, 2009. Available at SSRN: https://ssrn.com/abstract=2694733.
3. Henri, Jean-François; Boiral, Olivier; Roy, Marie-Josée (2016). Strategic cost management and performance: The case of environmental costs. British Accounting Review.
Vol. 48 Issue 2, p269-282. DOI: 10.1016/j.bar.2015.01.001.
4. Krüger, philipp; landier, augustin; thesmar, david (2015). The WACC Fallacy: The Real Effects of Using a Unique Discount Rate. Journal of Economics & Finance. Vol. 41
Issue 1, p27-50. DOI: 10.1007/s12197-015-9329-3.
5. Cooper, DJ, Ezzamel, M & Qu, QS. (2017). Popularizing a Management Accounting Idea: The Case of the Balanced Scorecard. Contemporary Accounting Research. DOI:
10.1111/1911-3846.12299.

(Source: http://search.ebscohost.com)

REVISION AND APPROVAL NOTATION

NAME POSITION/DESIGNATION SIGNATURE DATE

Last Revised by Dennis Dupitas, MBM, CPA Area Chairperson/Instructor
Last Updated by Clarence Gamboa-Garces, MBM, CPA Dean/Instructor July 3, 2019
Reviewed by Dennis Dupitas, MBM, CPA Area Chairperson/Instructor
Endorsed by Clarence Gamboa-Garces, MBM, CPA Dean/Instructor
Approved by Florida R. Capili, DPA Vice President for Academics

Revised as of July 2019 Page 16