UNIVERSITY OF THE EAST

College of Business Administration

Manila Campus

DEPARTMENT OF ACCOUNTANCY, BUSINESS LAW AND TAXATION (ACLAT)

UNIVERSITY MISSION STATEMENT

Imploring the aid of Divine Providence, the University of the East dedicates itself to the service of youth, country and God,
and declares adherence to academic freedom, progressive instruction, creative scholarship, goodwill among nations and
constructive educational leadership.

Inspired and sustained by a deep sense of dedication and a compelling yearning for relevance, the University of the East
hereby declares as its goal and addresses itself to the development of a just, progressive and humane society.

UNIVERSITY VISION STATEMENT

As a private non-sectarian institution of higher learning, the University of the East commits itself to producing, through
relevant and affordable quality education, morally upright and competent leaders in various professions, imbued with a strong
sense of service to their fellowmen and their country.

CORE VALUES:
The University adheres to core values of Excellence, Integrity, Professionalism, Teamwork, Commitment, Transparency,
Accountability and Social Responsibility.

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 GUIDING PRINCIPLES:
The institution declares the following to be its guiding principles:
1. Dedication forever to the service of youth, country, and God; training the youth to become good and competent
citizens; promoting a deep and abiding loyalty to the Motherland and her own way of life; and serving the will of the
Creator;
2. Active encouragement of academic freedom, the only road to the realm of wisdom and truth;
3. Constant attunement of curricula to the changing needs of individuals and nations in civilizations and cultures
ceaselessly being enriched by technology, science, and scholarship;
4. Encouragement to the utmost of scholarship and research towards the broadening of knowledge to new horizons and
the augmenting of mankind’s harvest of freedom, contentment, and abundance;
5. Promotion, through the bonds of culture, of international amity and goodwill as basis for enduring world peace long
dreamed of by men; and
6. Uttermost endeavor to attain and keep a position at the vanguard of higher education so that, as a beacon light to all
the Orient, it may attract to its campuses promising youth from many lands in search of wisdom and truth.

INSTITUTIONAL OUTCOMES
In pursuit of its vision, mission, the University will produce graduates:
1. Attuned to the constantly changing needs and challenges of the youth within the context of a proud nation, its enriched
culture in the global community.
2. Able to produce new knowledge gleaned from innovative research—the hallmark of an institution’s integrity and
dynamism.
3. Capable of rendering relevant and committed service to the community, the nation and the world.

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 COLLEGE OF BUSINESS ADMINISTRATION
Manila

COLLEGE MISSION STATEMENT:

The College of Business Administration commits itself to prepare the youth through relevant, responsive and ethical curricular programs
into morally upright, competent and well-rounded entrepreneurs, accountants, bankers, economists, business and finance managers.

COLLEGE VISION STATEMENT:

The College of Business Administration aims to be recognized as one of the top five producers of highly competent graduates who
possess the knowledge, skills, values and attitudes that prepare them to compete on an even keel in both local and global workplace in the
21st century.

COLLEGE GOALS:
The College of Business Administration is committed to provide equal opportunities in quality business education with the UE mission and
our national aspiration, and geared towards global interdependence.

PROGRAM OUTCOMES:

A UE graduate of Bachelor of Science in Accountancy should be able to:

1. Resolve business issues and problems, with global and strategic perspective using knowledge and technical proficiency in the
areas of financial accounting and reporting, cost accounting and management, accounting and control, as well as taxation and
accounting information systems;
2. Conduct accountancy research through independent studies of relevant literature and appropriate use of accounting theory and
methodologies;
3. Employ technology as a business tool in capturing financial and non-financial information, generating reports and making
decisions;
4. Apply knowledge and skills that will enable them to successfully respond to various types of assessments (including professional
licensure and certifications); and
5. Confidently maintain a commitment to good corporate citizenship, social responsibility and ethical practice in performing functions
as an accountant.

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OBE-BASED COURSE SYLLABUS OF BSA 2103 – COST ACCOUNTING AND CONTROL Page 4
 UNIVERSITY OF THE EAST
COLLEGE OF BUSINESS ADMINISTRATION
Manila Campus

COURSE SYLLABUS
CURRICULUM YEAR 2018
SCHOOL YEAR 2020 - 2021

Course Code BSA 2103

Course Title Cost Accounting and Control

Credit Units Lecture 3 units
Course Code BSA 1201
Pre-Requisite
Course Title Financial Accounting and Reporting

Course Description:
The course provides the students with the fundamental concepts and procedures for costing the outputs and inventories of
manufacturing operations, the cost of service of service operations, the different cost concepts, classification of cost and cost behavior. It
provides students with a general explanation of the flow of cost. This course focuses on cost accounting procedures under the job order
costing system. In addition, the course covers the importance of cost information to management as guide in the planning, management and
control of factory operations and service operations.

Course Outcomes

Upon completion of the course, the learner will be able to:

1. Explain the flow of cost in a manufacturing and service operations.
2. Reflect journal entries of all transactions related to the flow of cost using different valuation methods.
3. Apply the process involved in the determination of the cost of a product or service.
4. Integrate the ethical issues involved in costing a product or service.
5. Anticipate financial requirement through planning and control of materials, labor and factory overhead costs.
6. Address possible issues that shall arise in the general accounting operation of a manufacturing or service company.

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 TIME INTENDED LEARNING TEACHING/LEARNING ASSESSMENT
HOURS TOPICS
ALLOTMENT OUTCOMES ACTIVITIES TASKS

At the end of the lesson, the
Weeks 6 learner will be able to:
1 and 2 1. State the university and
college mission and vision
statements, college and
program objectives and
outcomes
2. Summarize the contents of the
syllabus and intended
learning.
3. Identify the requirements of
the course
Orientation on the University Mission and  Orientation
Vision, College Goals and Objectives and  Discussion
program goals, objectives and outcomes.  Sharing of
expectations
Overview of the course  Question and answer
Leveling of expectations
Orientation on the requirements of the
course

4. Model the management PART I. COSTS: CONCEPTS AND  Lecture Discussion  Recitation
process as three interrelated OBJECTIVES  Case Discussion  Assignment/
activities: planning, organizing, (team learning) Board work
and control. TOPIC 1 – MANAGEMENT, THE  Problem Solving  Quiz
5. Identify an distinguish the CONTROLLER, AND COST  Case Analysis
three kinds of plans: short- ACCOUNTING and
range, long-range, and A. Management Presentation
strategic. B. The Controller’s Participation in Planning
6. Identify and differentiate the and Control
tasks in which management is C. The Cost Department
aided by information about D. The Role of Cost Accounting
costs and benefits. E. Certification and Ethics
7. Identify which of the
management accountant’s
ethical responsibilities apply to
a particular issue.

Week 3 3
At the end of the lesson, the TOPIC 2 – COST CONCEPTS AND THE  Lecture Discussion  Recitation
learner will be able to: COST ACCOUNTING INFORMATION  Case Discussion  Assignment/
1. Define the term cost object SYSTEM (team learning) Board work
and give examples of cost A. The Cost Concept  Problem Solving  Quiz

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 TIME INTENDED LEARNING
HOURS
ALLOTMENT OUTCOMES
objects relevant to different
types of decisions.
2. Describe several degrees of
cost traceability implied by the
terms direct cost and indirect
cost.
3. State the considerations
involved in creating a cost
accounting information
system.
4. Explain why increased
attention is being given to
nonfinancial performance
measures.
5. Name and describe the ways
costs are classified.
TEACHING/LEARNING ASSESSMENT
TOPICS
ACTIVITIES TASKS
B. The Cost Accounting Information System  Case Analysis
C. Classification of Costs and
 Costs in Relation to the Product Presentation
 Costs in Relation to the Volume of
Production
 Costs in Relation to Manufacturing
Departments or Other Segments
 Costs in Relation to an Accounting
Period
 Costs in Relation to a Decision,
Action, or Evaluation
D. The Balanced Scorecard

Week 4 3 At the end of the lesson, the TOPIC 3 – COST BEHAVIOR ANALYSIS  Lecture Discussion  Recitation
learner will be able to: A. Classifying Cost  Case Discussion  Assignment/
1. Classify an expenditure as  Fixed Cost (team learning) Board work
fixed, variable, or  Variable Cost  Problem Solving  Quiz
semivariable.  Semivariable Cost  Case Analysis
2. List reasons for separating B. Separating Fixed and Variable Costs and
fixed and variable costs.  High and Low Points Method Presentation
3. Compute the fixed and  Scattergraph Method
variable components of costs  Method of Least Squares
by three methods.
4. Define, compute, and explain
the use of the coefficient of
determination.
5. Define, compute, and explain
the use of the standard error of
the estimate.
6. Compute an estimate of cost
using the equation developed
by the method of least squares
and the compute a confidence
interval for that estimate.

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 TIME INTENDED LEARNING TEACHING/LEARNING ASSESSMENT
HOURS TOPICS
ALLOTMENT OUTCOMES ACTIVITIES TASKS

Week 5 3 At the end of the lesson, the PART II. COST ACCUMULATION, PART 1  Lecture Discussion  Recitation
learner will be able to:  Case Discussion  Assignment/
1. Present the flow of TOPIC 4 – COST SYSTEMS AND COST (team learning) Board work
manufacturing costs using ACCUMULATION  Problem Solving  Quiz
general journal entries and T- A. Flow of Production Costs  Case Analysis
accounts. B. Reporting the Results of Operations and
2. Prepare a statement of cost of C. Cost Systems Presentation
goods sold for a manufacturer. D. Cost Accumulation
3. Prepare financial statements
for a manufacturer.
4. Name different kinds of cost
systems, stat how each
system measures costs and
tell which cost elements are
treated as product costs –
inventoried – under each
system.
5. Distinguish between job order
and process costing, and give
examples of businesses in
which each is used.

Week 6 3 At the end of the lesson, the TOPIC 5 – JOB ORDER COSTING  Lecture Discussion  Recitation
learner will be able to: A. Overview of Job Order Costing  Case Discussion  Assignment/
1. Perform job order cost B. Accounting for Materials (team learning) Board work
accumulation. C. Accounting for Labor  Problem Solving  Quiz
2. Identify and prepare the D. Accounting for Overhead  Case Analysis
eight basic cost accounting E. Accounting for Jobs Completed and and
entries involved in job order Products Sold Presentation
costing. F. Job Order Costing in Service Businesses
3. Prepare a job order cost
sheet.
4. Use a predetermined
overhead rate in job order
costing.
5. Recognize job order cost
sheets in a variety of forms,
for both manufacturing and

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 TIME INTENDED LEARNING TEACHING/LEARNING ASSESSMENT
HOURS TOPICS
ALLOTMENT OUTCOMES ACTIVITIES TASKS
service business.
PRELIMINARY EXAMINATION

Week 7 3 At the end of the lesson, the TOPIC 5 – JOB ORDER COSTING  Lecture Discussion  Recitation
learner will be able to: (continued)  Case Discussion  Assignment/
1. Perform job order cost A. Overview of Job Order Costing (team learning) Board work
accumulation. B. Accounting for Materials  Problem Solving  Quiz
2. Identify and prepare the C. Accounting for Labor  Case Analysis
eight basic cost accounting D. Accounting for Overhead and
entries involved in job order E. Accounting for Jobs Completed and Presentation
costing. Products Sold
3. Prepare a job order cost F. Job Order Costing in Service Businesses
sheet.
4. Use a predetermined
overhead rate in job order
costing.
5. Recognize job order cost
sheets in a variety of forms,
for both manufacturing and
service business.

Weeks 6 At the end of the lesson, the
8 and 9 learner will be able to:
1. Compute the cost of scrap,
spoilage, and rework in a job
order cost system.
2. Prepare journal entries to
account for scrap, spoilage,
and rework in a job order
cost system.
TOPIC 6 – ACCOUNTING FOR  Lecture Discussion  Recitation
PRODUCTION LOSSES UNDER JOB  Case Discussion  Assignment/
ORDER COSTING (team learning) Board work
A. Accounting for Scrap  Problem Solving  Quiz
B. Accounting for Spoiled Goods  Case Analysis
C. Accounting for Rework and
Presentation

Weeks 6 At the end of the lesson, the PART III. PLANNING AND CONTROL OF  Lecture Discussion  Recitation
10 and 11 learner will be able to: COSTS  Case Discussion  Assignment/
1. Describe a system of (team learning) Board work
materials procurement and TOPIC 7 – MATERIALS: CONTROLLING,  Problem Solving  Quiz
use. COSTING, AND PLANNING  Case Analysis
2. Identify the components of A. Materials Procurement and Use and

OBE-BASED COURSE SYLLABUS OF BSA 2103 – COST ACCOUNTING AND CONTROL Page 9
 TIME INTENDED LEARNING
HOURS
ALLOTMENT OUTCOMES
the cost of acquiring
materials.
3. Define and calculate
economic order quantity.
4. Define and calculate the
order point.
5. Define and calculate safety
stock.
6. Describe the ABC plan for
inventory control.
Week 12 3 At the end of the lesson, the
learner will be able to:
1. Discuss the importance and
nature of productivity, and
productivity’s relationship to
labor costs.
2. Explain and apply learning
curve theory.
3. State the necessary
organization for labor cost
accounting and control.
4. Account for fringe benefits,
payroll taxes, and other
labor-related deductions.
Week 13 3 At the end of the lesson, the
learner will be able to:
1. Discuss the importance and
nature of productivity, and
productivity’s relationship to
labor costs.
2. Explain and apply learning
curve theory.
3. State the necessary
organization for labor cost
OBE-BASED COURSE SYLLABUS OF BSA 2103 – COST ACCOUNTING AND CONTROL
TEACHING/LEARNING ASSESSMENT
TOPICS
ACTIVITIES TASKS
B. Quantitative Models: Economic Order Presentation
Quantity (EOQ) and Re-order Point
(ROP)
C. Materials Control
D. Inventory Costing Methods
TOPIC 8 – LABOR: CONTROLLING AND  Lecture Discussion  Recitation
ACCOUNTING FOR COSTS  Case Discussion  Assignment/
A. Productivity and Labor Costs (team learning) Board work
B. Time Standards and Learning Curve  Problem Solving  Quiz
Theory  Case Analysis
C. Organization for Labor Cost Accounting and
and Control Presentation
D. Ethical Considerations
E. Accounting for Personnel-Related Costs
 Overtime Earnings
 Labor-Related Deductions
 Recording Labor Costs
MIDTERM EXAMINATION
TOPIC 8 – LABOR: CONTROLLING AND  Lecture Discussion  Recitation
ACCOUNTING FOR COSTS (continued)  Case Discussion  Assignment/
A. Productivity and Labor Costs (team learning) Board work
B. Time Standards and Learning Curve  Problem Solving  Quiz
Theory  Case Analysis
C. Organization for Labor Cost Accounting and
and Control Presentation
D. Ethical Considerations
E. Accounting for Personnel-Related Costs
 Overtime Earnings
Page 10
 TIME INTENDED LEARNING
HOURS
ALLOTMENT OUTCOMES
accounting and control.
4. Account for fringe benefits,
payroll taxes, and other
labor-related deductions.
Weeks 6 At the end of the lesson, the
14 and 15 learner will be able to:
1. Define factory overhead and
its components.
2. Define and calculate
overhead rates.
3. Accumulate factory
overhead costs.
4. Apply factory overhead
using predetermined rates.
5. Dispose of over- or
underapplied factory
overhead.
Week 16 3 At the end of the lesson, the
learner will be able to:
1. Describe the concept of
departmentalization.
2. Distinguish between service
and producing departments.
3. Define direct and indirect
departmental costs and give
examples of each.
4. Compute and use
departmental overhead
rates.
5. Accumulate actual
departmental overhead
costs.
6. Describe
departmentalization in
nonmanufacturing and non-
for-profit organization.
OBE-BASED COURSE SYLLABUS OF BSA 2103 – COST ACCOUNTING AND CONTROL
TEACHING/LEARNING ASSESSMENT
TOPICS
ACTIVITIES TASKS
 Labor-Related Deductions
 Recording Labor Costs
TOPIC 9 – FACTORY OVERHEAD:  Lecture Discussion  Recitation
PLANNED, ACTUAL AND APPLIED  Case Discussion  Assignment/
A. The Nature of Factory Overhead (team learning) Board work
B. Use of a Predetermined Overhead Rate  Problem Solving  Quiz
C. Factors Considered in Selecting  Case Analysis
Overhead Rates and
D. Calculation of an Overhead Rate Presentation
E. Actual Factory Overhead Rate
F. Applied Overhead and the Over- or
Underapplied Amount
G. Changing Overhead Rates
TOPIC 10 – FACTORY OVERHEAD:  Lecture Discussion  Recitation
DEPARTMENTALIZATION  Case Discussion  Assignment/
A. Departmentalization (team learning) Board work
B. Producing and Service Departments  Problem Solving  Quiz
C. Direct Departmental Costs  Case Analysis
D. Indirect Departmental Costs and
E. Establishing Departmental Overhead Presentation
Rates
F. Using Departmental Overhead Rates
G. Actual Factory Overhead –
Departmentalized
H. Steps at End of Fiscal Period
Overhead Departmentalization in
Nonmanufacturing Businesses and Not-
for-Profit Organizations
Page 11
 TIME INTENDED LEARNING TEACHING/LEARNING ASSESSMENT
HOURS TOPICS
ALLOTMENT OUTCOMES ACTIVITIES TASKS

Weeks 6 At the end of the lesson, the TOPIC 11 – ACTIVITY ACCOUNTING:  Oral case  Documentation
17 and 18 learner will be able to: ACTIVITY-BASED COSTING AND Presentation of business
1. Define activity-based costing ACTIVITY-BASED MANAGEMENT  Sharing of report.
and activity-based A. Activity-Based Costing information through  Oral
management and distinguish B. ABC and Product Cost Distortion Q&A. presentation of
them from traditional C. Strategic Advantage of ABC business case
analysis of costs. D. Example of ABC Implementation analysis.
2. Identify the circumstances in E. Strengths and Weaknesses of ABC
which activity-based costing F. Activity-Based Management
gives more credible results
than traditional product
costing.
3. Identify the different levels of
costs and drivers in activity-
based costing and give
examples of each.
4. Calculate product costs
using activity-based costing
and reconcile them with a
traditional system’s product
costs.
5. Identify the strategic
importance of activity-based
costing in pricing and
product-line decisions.
6. Identify ways in which
activity-based management
can achieve improvements
in an organization.
State the link between
activity accounting and total
quality management.
FINAL EXAMINATION

Textbook Hansen, D & Mowen, M. (2019). Cost accounting and control. Quezon City: C&E Publishing, Inc.
References De Leon, N. (2019). Cost accounting and control. Manila: GIC Enterprises & Co.

OBE-BASED COURSE SYLLABUS OF BSA 2103 – COST ACCOUNTING AND CONTROL Page 12
 Guerrero, P. (2018). Cost accounting: principles and procedural applications. Manila: GIC Enterprises & Co.
Hansen, D & Mowen, M. (2019). Strategic cost management. Quezon City: C&E Publishing, Inc.
Horngren, C. (2015). Cost accounting: a managerial emphasis. Boston, MA: Pearson Education.
Lanen, W. (2017). Fundamentals of cost accounting. New York, NY: McGraw Hill Education.
Raiborn, C. (2015). Cost accounting. Andover: Cengage Learning
Vanderbeck, E. (2016). Principles of cost accounting. Andover: Cengage Learnings
Books E-Journal
Learning Resources Laptop Computer
LCD Projector

1. Class Standing 2. Major examination

Course Requirement/s
a. Recitation a. Preliminary
b Quizzes b. Mid-term
d. Assignment/seatwork c. Finals
d. Research work
Consultation Hours As posted
Retention Policy A student must garner a grade of at least 2.50 to be retained in the BS Accountancy program.

GRADING SYSTEM

PRELIM MIDTERM FINALS

Class Standing 20% Class Standing 20% Class Standing 20%
Quizzes 40% Quizzes 40% Quizzes 40%
Preliminary Exam 40% Midterm Exam 40% Final Exam 40%
100% TMG 100% TFG 100%
1/3 of PG 1/3 of MG
+ 2/3 of TMG + 2/3 of TFG
Midterm Grade Final Grade

* PG – Prelim Grade * TMG – Tentative Midterm Grade * MG – Midterm Grade * TFG – Tentative Final Grade

The 11-Point Grade System

1.00 98 - 100 2.00 86 – 88 3.00 75 – 76
1.25 95 – 97 2.25 83 – 85 4.00 70 – 74
1.50 92 – 94 2.50 80 – 82 5.00 Below 70
1.75 89 – 91 2.75 77 – 79
Prepared by: Approved by: Noted by:

Lindley Jan P. Mesina Claudio C. Agsi Veronica N. Elizalde

OBE-BASED COURSE SYLLABUS OF BSA 2103 – COST ACCOUNTING AND CONTROL Page 13
 Faculty Member Chairperson – ACLAT Department Dean

I have read the course syllabus and I understand that I have to comply with the requirements of the course and the expectations from me as a student of
BSA 2103 during the ________ Semester of SY ____________________. I am fully aware of the consequences of non-compliance with the above-
mentioned requirements and expectations.

____________________________________
Printed name and signature of student

__________________
Date
------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

I have read the course syllabus and I understand that I have to comply with the requirements of the course and the expectations from me as a student of
BSA 2103 during the ________ Semester of SY ____________________. I am fully aware of the consequences of non-compliance with the above-
mentioned requirements and expectations.

____________________________________
Printed name and signature of student

__________________
Date

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