Date of Revision: June 2016 University of Perpetual Help System-Isabela Page 1 of 5

Minante I, Cauayan City, Isabela

College of Business and Accountancy
Syllabus in Management Advisory Services

Course Code MAS Pre-requisite Cost Accounting and Cost Management

Course Title Management Advisory Services Co-requisite
Credit Units 6 Semester Second Semester
Total Contact Hours 108 Academic Year 2016-2016

Course Description:
Management Advisory Services is one of the subjects in the CPA board examination. It deals with the complete review of Management Advisory Services. Topics
include Basic Consideration in MAS, MIS, Basic Frameworks of Managerial Accounting, Cost concepts and classifications, CVP analysis, Standard Costing, Absorption
Costing, Short-term decision making, Responsibility Accounting, Performance Measures, Transfer Pricing, Operating and Financial Budgeting, Analysis and
Interpretation of Financial Analysis, Quantitative Techniques, Working Capital Management, and Financing Decisions, Capital Budgeting, Feasibility Study, and
Economic Concepts.
Course Objectives:
At the end of the course, students are expected to:
Cognitive:
1. State the coverage of Management Advisory Services
2. Describe the importance of learning the topics during the undergraduate apart from the formal review program after graduation
3. Recognize the competitive advantages as a preparation for a thorough review.
Affective:
1. Accept the rigid subject coverage of Management Advisory Services
2. Develop the technical and conceptual skill necessary to pass the CPA Board Examinations.
3. Appreciate the complexities of MAS Board Examination covered on this review.
Psychomotor:
1. Prepare well for the CPA Licensure Examinations.
2. Apply the accounting skills developed in this review to simplify complex and comprehensive problems.
3. Presents concepts necessary to understand and appreciate complex situations.
Course Requirements:
Quizzes Recitation Group Activities
Assignments Seatwork
Major Requirements: Prelim, Midterm, and Final Examination

Valuing
Prepared by: Recommending Approval: Approved by:

Acct. Samuel U. Itchon, Jr. JONATHAN B. DE VEYRA, MBA, CPA DR. WARREN CALILUNG
Accounting Instructor Dean - CBA School Director
 Date of Revision: June 2016 University of Perpetual Help System-Isabela Page 2 of 5
Minante I, Cauayan City, Isabela
College of Business and Accountancy
Syllabus in Management Advisory Services
Specific Objectives Subject Matter Methodology Teaching Time (in line with the Vision and Evaluation
Aid Frame Mission of the University) Tools
1. Study and I. Overview of MAS Discussion White board 18 1. Honesty Quizzes
P understand the basic
concepts of MAS in
1. Basic Concepts
2. MIS Problems Illustration
2. Service to the Public
3. Critical Judgment Homework
R the Philippines
2. Review some
3. Basic Frameworks Solving 4. Accountability
5. Communication Seatwork

E predominant and
unique local
II. Foundation of
Management Accounting
Recitation 6. Competence
7. Confidence Group
conditions which 1. Activity Cost and Cost 8. Respect for other’s activities
L influence financial
policy and
Analysis
2. CVP Analysis
opinion
Examination
I management
practices in
3. Variable and Segmented
Reporting

M Philippine firms.
3. Define key concepts
4. Standard Costs and
Variance Analysis
in Costs
I 4. Enhance the
technical skills in
N determining
variances White board 18

A 5. To determine the
distinction of Illustration
Standard and
R Variable Costing

Y
Valuing
Term Specific Objectives Subject Matter Methodology Teaching Time (in line with the Vision and Evaluation
Prepared by: Recommending Approval: Approved by:

Acct. Samuel U. Itchon, Jr. JONATHAN B. DE VEYRA, MBA, CPA DR. WARREN CALILUNG
Accounting Instructor Dean - CBA School Director
 Date of Revision: June 2016 University of Perpetual Help System-Isabela Page 3 of 5
Minante I, Cauayan City, Isabela
College of Business and Accountancy
Syllabus in Management Advisory Services
Aid Frame Mission of the University) Tools
1. To practice how to Discussion White board 18 Quizzes

M make managerial
decisions using
different data
5. Incremental Analysis
6. Budgeting
7. ABC Costing
Problems
Solving
1.
2.
3.
Honesty
Service to the Public
Critical Judgment
Homework

I gathered and
computed
2. To enhance the
8. Risk and Returns
9. Responsibility
Accounting
Recitation
4.
5.
6.
Accountability
Communication
Competence
Seatwork

Group activities

D
technical skills in 10. Quantitative Techniques 7. Confidence
determining costs 8. Respect for other’s Examination
using Activity White board 18 opinion
Based

T 3. To practice short
term decision
making after

E providing data in
budgeting
4. To incorporate

R
mathematical
approach in the
computation of
Inventories and

M others costing
process using
Quantitative
Techniques

Valuing
Prepared by: Recommending Approval: Approved by:

Acct. Samuel U. Itchon, Jr. JONATHAN B. DE VEYRA, MBA, CPA DR. WARREN CALILUNG
Accounting Instructor Dean - CBA School Director
 Date of Revision: June 2016 University of Perpetual Help System-Isabela Page 4 of 5
Minante I, Cauayan City, Isabela
College of Business and Accountancy
Syllabus in Management Advisory Services
Term Specific Objectives Subject Matter Methodology Teaching Time (in line with the Vision and Evaluation
Aid Frame Mission of the University) Tools
1. To enhance III. Financial Management Related Discussion White board 18 1. Honesty Quizzes

F decision
making skill in
Long term
Services
1. Capital Budgeting
2. Financial Statement
Problems Solving PowerPoint
presentation
2. Service to the Public
3. Critical Judgment
4. Accountability
Homework

budgeting. Analysis Recitation 5. Communication Seatwork

I 2. To understand
technical
formulas
3. Working Capital
Management
4. Business Organization:
6. Competence
7. Confidence
8. Respect for other’s
Group activities

applied in the Internal and External opinion Examination

Interpretation Environment

N and Analysis of
Financial
Statements.
3. To recall

A Microeconomi
cs and
Macroeconomi White board 18
cs Concepts.
4. To understand PowerPoint

L the importance
of working
capital
presentation

management in
any company’s
setup.

Prepared by: Recommending Approval: Approved by:

Acct. Samuel U. Itchon, Jr. JONATHAN B. DE VEYRA, MBA, CPA DR. WARREN CALILUNG
Accounting Instructor Dean - CBA School Director
 Date of Revision: June 2016 University of Perpetual Help System-Isabela Page 5 of 5
Minante I, Cauayan City, Isabela
College of Business and Accountancy
Syllabus in Management Advisory Services

GRADING SYSTEM:
Quizzes 40 Major Exams 1/3
Seatwork 30 Class Standing 2/3
Project / Group work 20 Total Grade 100%
Attendance 10
Total Class Standing 100%

Semestral Grade = Prelim = 30% Midterm = 30% Final = 40%

BOOK REFERENCES

Management Advisory Services by Bobadilla / Management Advisory Services by Roque / Management Advisory Services by Cabrera / Accounting Review Materials

Prepared by: Recommending Approval: Approved by:

Acct. Samuel U. Itchon, Jr. JONATHAN B. DE VEYRA, MBA, CPA DR. WARREN CALILUNG
Accounting Instructor Dean - CBA School Director