BA 115 Course outline - U.P. COLLEGE OF BUSINESS...

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U.P. C OLLEGE OF B USINESS A DMINISTRATION BA 115 (M ANAGEMENT A CCOUNTING ) 1 st Semester SY 2009-10 Christine Hui Rm. 205-A Consultation Hours: TTh 3:30-5:30 pm, WF 1:30-4:30 pm O BJECTIVE . From this “tool” course, the student shall learn accounting as an information system for the planning and controlling of enterprise activities. M ETHODOLOGY . Course delivery combines lecture-discussion and analysis of illustrative exercises and cases. T EXTBOOK . Managerial Accounting: Manufacturing and Service Applications , 4e) C ONTENTS /S CHEDULE . M ODULE I (five sessions) – L INKAGE WITH B ASIC F INANCIAL A CCOUNTING THROUGH E VALUATION OF P ERFORMANCE WITH THE USE OF F INANCIAL S TATEMENTS . Meaningful analysis of publicly available accounting reports shall reinforce the student’s grasp of the essentials of financial accounting, the prerequisite to this course. To fortify such foundation and highlight this course’s information-user perspective this module focuses on analyzing (not preparing) the accounting reports. Principal module objectives are for the student to clearly appreciate: (1) why the financial statements are prepared, (2) the relationships among the financial statements, and (3) the financial accounting concepts often dealt with in management accounting. R
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BA 115 Course outline - U.P. COLLEGE OF BUSINESS...

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