University of San Jose-Recoletos Cebu City, Philippines CHED Autonomous Status | Center of Development in Accountancy

SCHOOL OF BUSINESS AND MANAGEMENT

AccFin Department
for BS Accountancy Curriculum 2018

COURSE NUMBER ACCTG 202

COURSE TITLE STRATEGIC BUSINESS ANALYSIS
COURSE UNITS 3.0 Units
PRE-REQUISITES ACCTG 201
TERM OFFERED 2ND Semester
PROGRAM/S BS Accountancy and BS Management Accounting

Catholic Attributes
 Orthodoxy in Catholic Doctrine  Integrity in Moral Life  Dynamism in Prayer Life
Augustinian Recollect Attributes
 Contemplative  Communitarian  Apostolic  Marian
USJ-R’s Vision
We envision the University of San Jose-Recoletos to be a premier Gospel and Community-oriented Educational institution committed to lead in instruction, research,
community engagement, and innovation in order to transform Josenians into proactive ad compassionate leaders, creators of communion, and dynamic partners of society
in the 21st Century.
Mission
We are a Catholic University imbued with the spirit of “Caritas et Scientia”, committed to providing the highest level of Quality Christian Community-oriented Education
and instilling a culture of continuous learning, life-sharing, multi-disciplinary orientation, pioneerism, discovery, and innovation.
Core Values
 Interiority  Nationalism  Service  Pioneerism  Integrity  Reliability  Excellence
Quality Statement
USJ-R stands for Quality Christian community-oriented education. In pursuit of this commitment, we continually enliven the curriculum with Gospel values, hybridize
programs for value innovation, engage in interdisciplinary approach to integral formation, exemplify the Augustinian Recollect charism and core values, and leverage
resources for optimal results.
Josenian Graduate Attributes
 Socially Responsible Communitarian  God-Centered Individual  Highly Competent Professional
 Effective Communicator  Adaptive Life-Long Learner

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 University of San Jose-Recoletos Cebu City, Philippines CHED Autonomous Status | Center of Development in Accountancy

COURSE OVERVIEW
This course covers topics about the tools and techniques used by management accountants to provide useable information to internal users to make an
informed decision. This subject deals with managerial accounting basic concepts, strategic and operational planning linked to operational budgeting, cost-
volume-profit and breakeven analysis, cash flow estimation, and capital budgeting.

PROGRAM INTENDED LEARNING OUTCOMES

a. Resolve business issues and problems, with a global and strategic perspective using knowledge and technical proficiency in the
areas of financial accounting and reporting, cost accounting and management, accounting and control, taxation, and accounting
information systems
b. Conduct accountancy research through independent studies of relevant literature and appropriate use of accounting theory and
methodologies
c. Employ technology as a business tool in capturing financial and non-financial information, generating reports and making
decisions
d. Apply knowledge and skills to successfully respond to various types of assessments; and (including professional licensure and
certifications)
e. Confidently maintain a commitment to good corporate citizenship, social responsibility and ethical practice in performing
functions as an accountant
f. Express clearly and communicate effectively with stakeholders both in oral and written forms

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 University of San Jose-Recoletos Cebu City, Philippines CHED Autonomous Status | Center of Development in Accountancy

COURSE INTENDED LEARNING OUTCOMES MAPPED PILO

Within and upon completion of this course, the students are expected to:
CILO 1
A, D, E
Understand, interpret, and apply managerial accounting and strategic business analysis terms, concepts,
principles, and procedures.
CILO 2
Perform analysis and present summarized data gathered from internal and external sources to help
management improve their decision-making function.
A, C, D, E, F

CILO 3
Appreciate the importance of strategic business concepts and accounting in preparing reliable financial
A, C, D, E, F
statements for external users and in facilitating the decision-making process of internal users.

ASSESSMENT OF OUTCOMES CRITERIA OF OUTCOMES

Completeness and Correctness of methodologies used and the appropriateness
● Management Report of the interpretation and recommendations.

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 University of San Jose-Recoletos Cebu City, Philippines CHED Autonomous Status | Center of Development in Accountancy

CILO Mapping
Materials/
Teaching-
Assessment Resources/
Time Frame Unit Outcomes Learning Learning Content
CILO CILO CILO Tasks Suggested
Activities
1 2 3 Readings
 Post test on the Lecture –
A. Objectives,
Describe the basic concepts, principles scope,  Textbook
and practice of MAS.   Scope of
Management
Discussion
Recitation
relationship  Laptop
between  LCD projector
Accounting Problem Solving management  Papers and
Assess the company’s liquidity, solvency, Group/Team accounting and pens
stability and profitability. Discuss the Learning financial  Worksheets
Weeks 1-5    difference of Case Analysis accounting.
 Calculator
Promote accuracy, reliability and fairness Management and B. Roles and
 Board markers
in evaluation the financial statements    Financial activities of
Accounting management
accountant

Week 6 PRELIM EXAMINATIONS

 Lecture –
Discussion  Textbook
Explain the purpose of the master budget   Preparation of Recitation Operations Budget  Laptop
and sight some of its advantages Master Budget Problem Solving  LCD projector
Group/Team  Papers and
Prepare and summarize a master budget Learning Financial Budget pens
with supporting schedules Case Analysis  Worksheets
Week 7 – 9   
 Calculator
Display accuracy, reliability and fairness  Board markers
in preparing a comprehensive budget   

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 University of San Jose-Recoletos Cebu City, Philippines CHED Autonomous Status | Center of Development in Accountancy

Lecture –
Describe the basic concepts, principles and Discussion  Gross profit  Textbook
objectives of gross profit variation and
CVP analysis.
   Gross
Profit Variance
Recitation
Problem Solving
variation analysis  Laptop
 Splitting mixed  LCD projector
Analysis with Group/Team costs: High and  Papers and
Prepare the gross profit and CVP analysis. Recommendation Learning Low method, Least pens
Week 10 – to management. Case Analysis squares regression  Graphing paper
12 Promote the importance of accurate,     Cost and scatter graph.  Worksheets
reliable and fair financial records and Volume Profit  Basic concepts,  Calculator
reports   Analysis
significance, uses,  Board markers
 Manageme
assumptions and
nt Report: Gross
limitations of CVP
Profit Variance
analysis.
Analysis
 CVP analysis for
a multi-product
firm and with
changes in cost
structure.
 Concept of
margin of safety,
operating leverage
and profit
planning
A.
Week 13 MIDTERM EXAMINATIONS

Compare and contrast the different Lecture – A. Definition,

techniques in capital budgeting decisions. Discussion characterist  Textbook

Week 14 - 17 Assess the various tools in capital

  Case Study Recitation
Problem Solving
ics and
elements of
 Laptop
 LCD projector
budgeting decisions. Group/Team capital  Papers and
Learning budgeting pens
Case Analysis decisions.  Graphing paper

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 University of San Jose-Recoletos Cebu City, Philippines CHED Autonomous Status | Center of Development in Accountancy

Present the different tools in making    B. Net  Worksheets

investment,  Calculator
long-term decisions.
and net  Board markers
Promote the importance of accurate,   cash
reliable capital budgeting decisions returns.
C. Time value
of money
D. Discounted
cash flow
methods:
NPV, IRR,
PI,
Discounted
Payback.
E. Non-
discounted
cash flow
methods:
payback,
ARR, PR
F. Mutually
exclusive
investment
s
G. Real
options
H. Sensitivity
analysis
Week 18 FINALS EXAMINATION

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 University of San Jose-Recoletos Cebu City, Philippines CHED Autonomous Status | Center of Development in Accountancy

INTEGRATION SCHEMES
The importance of accurate and complete tax reporting, accounting students can develop the Josenian core values of reliability, excellence and integrity as
well as live up to the Josenian graduate attribute of highly competent professional. Accounting students can further develop the aforementioned core values
and graduate attribute by enhancing and exercising their professional judgement, particularly in the context of management services.

GRADING SYSTEM (OUTCOMES-WEIGHTED ASSESSMENT TABLE)

PRELIM GRADE (PG) = 70 % Tentative Prelim Grade (TPG) + 30 % PRELIM Exam

Where: TPG = 10% Assignments (A) + 15% Seatwork (S) + 15% Group Activities and Research (G) + 60% Quizzes (Q)
ID-TERM GRADE (MG) = ½ TMG + ½ PG
Where: Tentative Midterm Grade (TMG) =70 % Midterm Class Standing (MCS) + 30 % MIDTERM Exam
MCS = 10% Assignments (A) + 15% Seatwork (S) + 15% Group Activities and Research (G) + 60% Quizzes (Q)
FINAL GRADE (FG) = 1/3 TFG + 1/3 PG + 1/3 TMG
Where: Tentative Final Grade (TFG) =70 Finals Class Standing (FCS) + 30 % DEPARTMENTAL / FINAL Exam
FCS = 10% Assignments (A) + 15% Seatwork (S) + 15% Group Activities and Research (G) + 60% Quizzes (Q)

REFERENCES
Textbook:
Brigham, E. and Houston, J. (16th Edition). Fundamentals of Financial Management. Thomson South-Western.
Horngren, C., Datar, S., and Rajan M. (Fourteenth Edition). Cost Accounting: A Managerial Emphasis. Malaysia: Pearson Education Limited

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 University of San Jose-Recoletos Cebu City, Philippines CHED Autonomous Status | Center of Development in Accountancy

COURSE POLICIES AND STANDARDS

A. Behavioral Expectations. Observe proper conduct during classes as stipulated in the student manual.
B. Academic Integrity. Observe academic integrity by avoiding all intellectual dishonesty forms and adhering to the university’s intellectual property policy.
C. Attendance and Participation. Attendance is monitored by the instructor during sessions. Your utmost participation is highly encouraged and appreciated. Our
scheduled meetings are every __ (days) __ at (time) .
D. Submissions. Submit the requirements of the course during the identified due date or as stated in the LMS. When submitting, do not forget to place your name and
course/year. In case of late submissions, the instructor will deduct points under the ____________ component of the project score.
E. Examinations. Examinations are formal class tasks and therefore must be taken seriously by the students.
F. Means of Communication. Announcements, reminders, and updates will be coursed through our LMS. For personal academic concerns, you may reach me at
__________________________ (e-mail, contact number, or SNS account). Please use your USJ-R email addresses for official communication.
G. Consultation Time. I am available for consultation through the communication means mentioned above during the following days and time:
____________________________________.
H. Considerations to Students. USJ-R is an inclusive institution which caters to students with special and additional needs. The university also takes care of the socio-
emotional learning of its students. Inform the instructor if you have concerns regarding these needs. You may also contact our Student Development and Placement
Center for more specific assistance regarding your psycho-social development.
I. Data Privacy. Be mindful of the university’s protocols on data privacy. Always ask permission when handling data and confirm data protection when asked.
J. Fair Use. The course may use resources that contain copyrighted material and which may not have been specifically authorized by the copyright owner. These
resources are made available through the course and the LMS for educational and informational purposes only.

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 University of San Jose-Recoletos Cebu City, Philippines CHED Autonomous Status | Center of Development in Accountancy

SYLLABUS REVISION HISTORY

i. Syllabus Adaptation Based on CMO No. 27 s. of 2017
ii. Version Number (optional)
iii. Revision Dates
iv. Prepared by Joey Raine L. Jamero
v. Reviewed by Cedric Val R. Naranjo
vi. Approved by Edgar R. Detoya
vii. Submitted to Office of Curriculum and Instruction and Vice President for Academics

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