BA 117 Course Outline
Course contents also available at http://uvle.up.edu.ph/
BA 117 (Managerial Cost Accounting)
2nd Semester SY 2007-08
Class Schedule: Section MHX - MTh 2:30-4; Section MHY - MTh 4-5:30
Aliza D. Racelis Consultation Hours: ________, Room 203E E-mail: aliza.racelis@up.edu.ph
Course Description. The course covers the essential concepts of managerial accounting and specialized topics in cost accounting. The focus of the course is on the use of financial and cost accounting information in making business decisions.
Course Credit. 3 units
Course Prerequisite. BA 116 (Cost Accounting)
Course Objectives. After completing the course, the students will be able to: (1) present, analyze and utilize various managerial cost accounting concepts and tools for planning and control; and (2) make use of relevant cost accounting information for managerial decision-making. (Detailed session topics are set forth in Table below.)
Books. (1) Horngren, Datar & Foster (Cost Accounting: A Managerial Emphasis) 11th Edition [“Horngren11e”] or 12th Edition [“Horngren12e]. (2) Echanis, Rodriguez, Tipgos (eds.) (Management Accounting and Control: Text and Philippine Cases) [“UPCBA Text”]
Materials Repository. http://uvle.up.edu.ph/ [You need your UP WebMail account to login.]
Contents/Schedule.