Mas 1

Dipolog Medical Center College Foundation
School of Business and Accountancy
Instructor: Hurly B. Alampay, CPA

Subject: Management Accounting Part 1
Date: January 16, 17, 23, and 24, 2017
Time: 10:30-12:00noon / Monday and Tuesday
A. Objective
a. Describe the nature, scope, objective, and responsibilities of management
accounting.
b. Identify the major differences and similarities between management
accounting and financial accounting.
c. Explain the relationship between management accounting and cost
accounting.
d. Know the activities of management accountants.
e. Be familiar with codes of conduct for management accountants.
f. Discuss and compare the functions between controller and treasurer.
B. Materials/references
Management Accounting (concept and application) by Ma. Elenita Balatbat
Cabrera, BBA, MBA, CPA, CMA.
C. Learning Activities/Participation
Group work. Each group is given a specific sub-topic/s then summarize the said
topic/s. After summarizing, they have to share to the class for better discussion.
D. Evaluation
Written Quiz (identification, essay, and multiple choice questions)
E. Motivation
Student may realize that in making decisions in life or in business world, its
not all about gathering ideas from external sources and provide it to the external
world, but rather decisions in life or in business begin from ourselves or the
management itself.
F. Assignment
Answer cases no. 4 and 5. Essay type, at least 100 words.

Date: January 30-31, 2017
A. Objective
a. Describe the different Management Practices.
b. Discuss the general objectives of different Management Practices.
c. Explain the advantages and disadvantages of each management
practices.
Oral recitation. Each student is given an opportunity to choose specific
management practices then summarize the said topic/s. After summarizing, they
have to share to the class for better discussion.
D. Evaluation
E. Motivation
There are many factors in life that we have to consider in order we can
compete, we can live, and we can go with the flow accordingly. That is why, we
have to consider those aspects that made us weak in order to have a better
management.
F. Assignment
Study in advance Chapter 3.

Date: February 6-7, 2017
A. Objective
a. Understanding External Financial Statements.
b. Assessing Information Weakness in Financial Statements.
Group work. Each group is given a specific sub-topic/s then summarize the said
topic/s. After summarizing, they have to share to the class for better discussion.
D. Evaluation
E. Motivation
It is important to know the qualitative factors of a certain thing then assess
its strengths and weaknesses.
F. Assignment
Memorize the financial statements ratios for the oral quiz next week.

Date: February 13, 14, 20, and 21, 2017
A. Objectives
a. Define Financial Statement Analysis.
b. Discuss the objectives of financial statement analysis.
c. Enumerate the general approach of financial statement analysis.
d. Know the problems and limitations of financial statement analysis.
e. Explain the steps in financial statement analysis.
f. Describe the different techniques used in financial statement analysis.
g. Familiarize the different financial statement ratios.
Oral Recitation. Each student must state the formula in computing the
different ratios.
D. Evaluation
E. Motivation
In every problem in life, its not about finding a solution. Its about analyzing the
effect of such solution.
F. Assignment

Date: February 27-28, 2017
A. Objectives
a. Explain the objective of Gross profit variation analysis.
b. State and explain the factors affecting the change in gross profit.
c. Describe and apply the technique in Gross profit variation analysis.
d. Analyze the change in gross profit of a company with a single
product line and multiple product lines.
Oral Recitation. Each student must state the formula in computing the
different ratios.
D. Evaluation
E. Motivation
In every problem in life, its not about finding a solution. Its about analyzing the
effect of such solution.
F. Assignment

Date: March 6-7, 2017
A. Objectives
a. Explain the nature of cost, cost pools, cost objective and cost
drivers.
b. Identify and explain the various classifications of costs.
Management Accounting (concept and application) by Ma.
Elenita Balatbat Cabrera, BBA, MBA, CPA, CMA.
Oral Recitation. Each student must state the formula in computing
the different ratios.
D. Evaluation
E. Motivation
In every problem in life, its not about finding a solution. Its about
analyzing the effect of such solution.
F. Assignment

Date: March 13-14, 2017
A. Objectives
a. Explain the meaning of cost behavior.
b. Enumerate and explain the cost behavior patterns.
c. Explain the behavior of variable costs, fixed costs, and mixed
costs in relation to volume of activity.
d. Compute the variable component and fixed component of a
mixed costs using the different methods.
e. Compare the strengths and weaknesses of the various cost
estimation methods.
f. Explain and apply the Learning Curve Theory.
D. Evaluation
E. Motivation
F. Assignment

Date: March 20-21, 2017
A. Objectives
a. Describe the concept and importance of cost-volume-profit
analysis.
b. Compute and explain the meaning of contribution margin and
break-even point.
c. Construct and explain the break-even point.
d. State the assumptions and limitations of CVP analysis.
e. Apply CVP analysis in decision making.
f. Examine the sensitivity of profits to changes in sales.
D. Evaluation
E. Motivation
F. Assignment

Date: April 3, 4, and 10, 2017
A. Objectives
a. Explain the relationship between cost accounting and management
accounting.
b. Describe the flow of costs in a merchandising and manufacturing
company.
c. Describe and distinguish the job order costing system.
d. Apply the job order costing system.
D. Evaluation
E. Motivation
F. Assignment

Date: April 11, 17, and 18, 2017
A. Objectives
a. Describe and distinguish the job order costing system, process
costing system and operation costing system.
b. Apply the process costing system.
c. Describe the application of operation costing system.
D. Evaluation
E. Motivation
F. Assignment

Date: May 2, 8, and 9, 2017
A. Objectives
a. Explain the meaning and underlying concept of variable costing.
b. Enumerate the advantages and disadvantages of variable costing.
c. Describe absorption costing.
d. Compare variable costing with absorption costing.
e. Prepare, compute and reconcile the net income under variable
costing and absorption costing.
D. Evaluation
E. Motivation
F. Assignment

Date: May 15-16, 2017
A. Objectives
a. Define Activity based costing.
b. State the advantages and limitations of ABC.
c. Describe the steps in designing ABC.
d. Enumerate examples of activity centers and cost drivers.
e. Apply ABC to different types of companies.
f. Discuss Activity based management.
g. Describe opportunity cost concept.
D. Evaluation
E. Motivation
F. Assignment

Mas 1

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Dipolog Medical Center College Foundation

School of Business and Accountancy

Instructor: Hurly B. Alampay, CPA

Instructor: Hurly B. Alampay, CPA

Instructor: Hurly B. Alampay, CPA

Instructor: Hurly B. Alampay, CPA

Instructor: Hurly B. Alampay, CPA

Instructor: Hurly B. Alampay, CPA

Instructor: Hurly B. Alampay, CPA

Instructor: Hurly B. Alampay, CPA

Instructor: Hurly B. Alampay, CPA

Instructor: Hurly B. Alampay, CPA

Instructor: Hurly B. Alampay, CPA

Instructor: Hurly B. Alampay, CPA

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