BSA

Strategy Business Analysis

This course provides the students comprehensive discussion on inter transactions between home office and branch and reflected in the financial statements. Students are expected to prepare the necessary journal entries to record the above transactions and presentation in the entity’s financial statements. The course discusses the requirements of the financial reporting standards pertaining to construction contracts, consignment arrangements, customer-financing, service contracts, franchising and special revenue-producing transactions.

This course is designed to acquaint students with the role of accounting in the management team by providing and assisting in the analysis , interpretation, and forecasting of business organizations. It covers the discussion of the foundation of management accounting; its expanding role, organizational structure, and professional ethics for management accountants; design of management accounting systems (e.g., responsibility accounting system), evaluating the impact of changes in business structure, functions and appropriateness of management accounting techniques and methods; basic interpretation and use of financial statements; performance measurement for planning and control such as marginal, absorption, and opportunity costing, cost behavior, cost volume profit analysis; quantitative techniques and methods for planning and control. This course also deals with the application and techniques focusing on segment reporting, profitability analysis and decentralization, information for decision making purposes (short term and long term) and nonfinancial indicators such as productivity per employee or per service unit; decision making affecting short run operations; pricing of goods and services and environmental cost accounting.