Republic of the Philippines

University of Eastern Philippines

COLLEGE OF BUSINESS ADMINISTRATION
ACCOUNTANCY DEPARTMENT
University Town, Northern Samar
COURSE SYLLABUS
2nd Semester 2014-2015

I.

VISION
A world class university.

II.

MISSION
To develop the learners into well-rounded persons imbued with an enlightened sense of
nationalism, and a strong commitment to service, globally relevant, honest, hardworking,
competent, efficient and effective accelerator of progress.

III.

GOALS (CBA)
To provide quality education through instruction, research, production in the fields of
Accountancy, Business Economics, Cooperatives, Entrepreneurship, Management,
Marketing and other business related courses.

IV.

OBJECTIVES (ACCOUNTANCY DEPARTMENT)

1 To provide a means for the students to acquire accounting education and training so
that after graduation they can pass the CPA Licensure Board Examination and/or be
employed immediately in business, industry and in government.
2 To provide the students adequate knowledge, proficiency and intellectual abilities in
the field of accountancy for them to grow into fully qualified professional.
3 To provide a means to develop the students critical thinking, research ability, moral
character, personal discipline and other desirable traits for them to be an asset to
the community, the industry, in government and the nation as a whole.

V.

COURSE NUMBER

ACCOUNTING 9

VI.

COURSE TITLE

MANAGEMENT CONSULTANCY AND PRACTICE

VII.

PREREQUISITE

MANAGEMENT ACCOUNTING PART II

VIII.

CREDIT UNIT

3 UNITS

IX.

COURSE DURATION:

54 HOURS

X.

COURSE DESCRIPTION
This course covers basic consideration of management consultancy
engagements by CPAs; areas of management consultancy, professional
attributes of management standards, and ethical considerations. It also covers
project feasibility aspects of project development cycle, economic aspect,
technical aspect, and financial aspect.

XI.

COURSE OBJECTIVES
At the end of the course, the student is expected to:
1. Know the basic concepts about management consultancy and be able to
apply the concepts in helping prospective clients improve their business
situations.
2. Be familiar with feasibility study and be able to prepare at the end of the
lesson.

XII.

COURSE CONTENT:
1
PROJECTFEASIBILITY STUDY (Basic Concepts)
1.1 Types of Research and their Purposes and Characteristics
1.1.1 By purpose
1.1.2 By Method

3 HOURS

1.1.3 Basic Steps in Conducting Research

1.2 Project Feasibility Study
Aspect of Project Development Cycle
Market analysis
Technical aspect
Management aspect
Financial aspect
Socio-economic aspect
Sensitivity and Risk Analysis

21
HOURS

MIDTERM EXAM (FINAL DEFENSE OF FEASIBILITY STUDY)

2

Basic Consideration in Management Advisory Services

Topic for Reporting)
Evolution of MAS
Developing Trends
Future Prospects
Nature of MAS by Independent Accounting Firms
Rationale for using Management Consultants
Independent Accounting Firms Role in MAS
CPAs Objective in Engaging in MAS

Areas of Management Advisory Services (Group 2)

Areas of MAS Practice
Determining a Scope of Service
Types of Clients Served
Professional Attributes of Management Consultants (Group 3)
Technical skills
Interpersonal skills
Consulting process skills
MAS Practice and Ethical Considerations (Group 4)
MAS Practice standards
Code of Ethics for MAS in the Philippines
Code of Ethics for Management Consultants
Organization and Management of the MAS Practice (Group 5)
Staff Pyramid and Fee Structures
Billing rates
Defining the target level of competence of management
consultants
Management of MAS Practice
Sources of MAS engagements
Problem areas in rendering MAS by an Independent Accounting
Firm
Financial Management of MAS Practice
Stages of Management Consulting Engagement- Part 1 (Group 6)
Negotiating the Engagement
Engagement Planning
Problem Definition
Data Gathering and Analysis
Common Barriers to Effective Communication between the
Client and the Consultant
Stages of Management Consulting Engagement Part II (Group 7)
Solution Development
Preparation and Presentation of the Report and Recommended
Solution
Implementation of the Recommendation
Evaluating the Engagement and Post-Engagement Follow-up
Management of Client Relationship (Group 8)
Selling of Consulting services
Client behavior and objectives
Assessment of client needs

(Group 1

Scoping of assignments and projects

Qualification of business opportunities
Proposals/ bids
Contracts and IPR
Negotiation the engagement
Management of client/consultant relations
Issues for clients in the effective use of professional advisers
and consultants
Issues for sole practitioners in client relationships
Assignment structure, management and control (Group 9)
Assignment methodologies
Project planning and project management principles
Project delivery
Progress monitoring, control, and reporting
Assignment testing, completion and handover
Withdrawal from the assignment and from the client
Evaluation, follow-up and business development
Management of people and relationships (Group 10)
People management and delegations
Working in teams
Motivation and development of the consultant
Self development and personal learning
Persuasion, selling, and business development
Special considerations for the sole practitioner operating as a
management consultant
Conducting a consulting assignment (Group 11)
Problem identification and solution
Identification of suitable and accurate sources of information
Obtaining information- data collection
Data analysis and diagnosis
Creative thinking
Solution selection and implementation
Review and assessment of effectiveness
Communications
Meeting skills
Listening
Interviewing
Presenting
Writing
Implementation of management consulting assignment
recommendations
Managing the quality of consulting engagements (Group 12)
Quality management systems
Project risk assessment
Standards
Plans
Control
Assurance
Evaluating the consulting assignment in the light of the
outcomes for the client
Legislation, Ethics, Professional standards and consultancy
code of practice
Special considerations for the sole practitioner operating as a
management consultant
FINAL EXAM (PRESENTATION OF CONSULTANCY PRACTICE OUTPUT)

10

11

12

13

COURSE/GRADE REQUIREMENTS
A.

MIDTERM PERIOD (50%)

1.

Class Participation
a. Attendance/ Corporate attire (10%)
b. Quizzes (30%)
2. Feasibility Study
a. Final defense (with separate criteria) (35%)
b. Timeliness (5%)
c. Peer Evaluation using SOM form (20%)

B.

40%
60%

FINAL PERIOD (50%)

1. Reporting
a. Teachers Rating (20%)
b. Peer Evaluation (10%)

30%

2. Quizzes
3. Final Examination

30%
40%
RUBRICS

Rubrics for Oral Reporting

CATEGORY

Student is completely
Preparedness prepared and has
obviously rehearsed.

Student seems
pretty prepared
but might have
needed a
couple more
rehearsals.

Student is
somewhat
prepared, but it
is clear that
rehearsal was
lacking.

Student does
not seem at all
prepared to
present oral
report.

Shows a good
understanding
of the topic.

Shows a good
understanding
of parts of the
topic.

Does not seem

to understand
the topic very
well.

Speaks clearly
and distinctly
most of the
time, but
mispronounces
several words.

Often mumbles
or cannot be
understood OR
mispronounces
several words.

Content

Shows a full
understanding of the
topics.

Speaks
Clearly

Speaks clearly
and distinctly
Speaks clearly and
most of the
distinctly all of the time,
time, but
and mispronounces no
mispronounces
words.
one or two
words.
Presentation is
3-4 minutes
long.

Time Limit

Presentation is 4-5
minutes long

Posture &
Eye Contact

Stands up
straight and
Stands up straight,
establishes eye
looks relaxed and
contact with
confident. Establishes everyone in the
eye contact with
room during the
everyone in the room presentation,
during the report.
but looks
somewhat
hesitant.

Presentation is
Presentation is less than 2
2-3 minutes
minutes OR
long.
more than 5
minutes long.
Sometimes
stands up
straight and
establishes eye
contact some of
the time.
Appears to be
quite nervous.

Rubrics for Timeliness of Submission (Feasibility Study)

5
3
2

- Output is turned in on time

- Output is ONE DAY LATE
- Output is TWO DAYS LATE

Slouches
and/or does not
look at people
during the
presentation.

SCORE

- Output is MORE THAN TWO DAYS LATE

Rubric for Consultancy Immersion (Teachers Rating)

Category
Timeliness
(20%)

4
Output is turned
in on time

3
Output is
DAY LATE

Quality of Work
(60%)

Provides work of
the highest
quality.
All
required
elements
(questions) are
present.

Provides
high
quality work. A
few
required
elements are
missing.

Appearance
(20%)

Legible
with
complete
heading; paper is
free from
stain, wrinkle, or
fold

Marginally
Legible with
majority
of
complete
heading; paper is
free from
stain, wrinkle, or
fold.

METHODOLOGIES
1. Lecture
2. Quizzes
3. Peer Teaching
4. Group Reporting
5. Oral Defense of Output
6. Brainstorming
7. Buzz Sessions
8. Micro-teaching
9. Team teaching

II

REFERENCE

ONE

2
Output is TWO
DAYS LATE

1
Output was NOT
HANDED IN AT
ALL
Provides
work Provides
work
that
that usually
occasionally
needs
to
be
needs to be
checked or
checked
or redone to ensure
redone to ensure quality. A
quality.
Many majority of the
required
required
elements are
elements
are
missing.
missing.
Marginally
Illegible
with
Legible with
majority of
partial
heading heading
complete;
incomplete; paper
paper is free from is
stain,
stained, wrinkled,
wrinkle, or fold.
or folded.

Management Consultancy Principles and Engagements by Ma. Elenita B.

Cabrera. 2011 Edition

III

INSTRUTIONAL MATERIALS USED

Blackboard, Laptop, OHP, Instructional Materials

Prepared by:
JADE BALLADO-TAN, CPA, MBA
Faculty Member, Accountancy Department
Noted:
CHRYSALIS L. LAGRIMAS, CPA, MBA
Chairman, Accountancy Department
Approved:

AURORA A. CALADES, DBA

Dean, College of Business Administration