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action or later. Please see Debugging in WordPress for more information. (This message was added in version 6.7.0.) in /home/lwsdevteam/olduapmain.lwsdevteam.com/wp-includes/functions.php on line 6114[et_pb_section fb_built=”1″ _builder_version=”4.4.8″ custom_margin=”-71px|||||” custom_padding=”3px|||||”][et_pb_row _builder_version=”4.4.8″ width=”100%” max_width=”100%”][et_pb_column type=”4_4″ _builder_version=”4.4.8″][et_pb_text _builder_version=”4.6.6″ min_height=”41px” custom_margin=”10px||||false|false” custom_padding=”19px||0px|||”]<\/p>\n
Redefining the mold.<\/strong><\/p>\n <\/strong><\/p>\n Bachelor of Science\u00a0in Accountancy<\/strong><\/p>\n The BSA Program is a four-year course that will prepare the graduates to shape accounting professionals imbued with ethical and moral values, a global perspective, and corporate social responsibility.<\/p>\n As the world moves toward global market economies, and with investments and operations crossing borders to an ever greater extent, professional accountants need a broad global outlook to understand the context in which businesses and other organizations operate.<\/p>\n The curriculum for the BSA Program puts emphasis on a professional accounting study that is long and intensive enough to permit students to gain the professional knowledge required for professional competence.<\/p>\n <\/strong><\/p>\n Bachelor of Science in Management Accounting<\/strong><\/p>\n The Bachelor of Science in Management Accounting Program (BSMA) is a four-year course that will prepare the graduates to enable management to operationalize its business strategy, founded on professional knowledge, professional skills, and ethical and moral values.<\/p>\n Management accounting is a profession that involves partnering in management decision-making, devising planning and performance management systems, and providing expertise in financial reporting and control to assist management in the formulation and implementation of an organization\u2019s strategy. By working across functions, management accountants understand the links between operational activity, financial resource generation and consumption, and consumption, and value generation and preservation.<\/p>\n The curriculum for the BSMA Program provides. Included in the offering are the Basic Business Subjects and Accounting and Finance subjects offered in the BSA Program, as well as additional subjects specifically offered for the management accounting profession.<\/p>\n [\/et_pb_text][et_pb_toggle title=”Course Descriptions” icon_color=”#ec9715″ _builder_version=”4.6.6″ title_text_color=”#ec9715″ title_level=”h2″ title_text_align=”left” custom_margin=”||5px||false|false” custom_padding=”||||false|false”]<\/p>\n Financial Accounting and Reporting<\/strong> Conceptual Framework and Accounting Standards<\/strong> Intermediate Accounting 1 Introduction to Management Intermediate Accounting 2 Cost Accounting and Control Management Science IT Application Tools in Business Intermediate Accounting 3 Strategic Cost Management Statistical Analysis with Software Application Law on Obligation and Contracts Auditing and Assurance Principles<\/strong> Accounting Research Method Financial Management Accounting for Government and Non-Profit Organizations Business Laws and Regulations Financial Markets Income Taxation Auditing and Assurance: Concepts and Applications I<\/strong> Accounting Research Accounting Internship Accounting Information System Accounting for Special Transactions Auditing and Assurance: Concepts and Applications II Strategic Management Governance, Business Ethics and Risk Management and Internal Control Auditing and Assurance: Specialized Industries Auditing in a CIS Environment Accounting for Business Combinations Financial Management 2 Regulatory Framework and Legal Issues in Business Business Taxation Strategic Business Analysis International Business and Trade Synthesis Review: FAR and AFAR Review: Audit and Management Advisory Services Review: Business Law and Taxation Performance Management Systems<\/strong> Valuation Methods Project Management<\/strong> Sustainability and Strategic Audit Strategic Tax Management Management Accounting Research Management Accounting Internship Strategic Business Analysis [\/et_pb_toggle][et_pb_toggle title=”Faculty” icon_color=”#ec9715″ _builder_version=”4.6.6″ title_text_color=”#ec9715″ title_level=”h2″ title_text_align=”left” custom_margin=”||5px||false|false” custom_padding=”||||false|false”]<\/p>\n Students will interact with the best faculty lineup composed of experienced accounting professionals and academic professors. In addition, our low student-to-faculty ratio ensures that students get the attention they need to become competent and ethical professionals.<\/p>\n\n
<\/span>This course introduces the nature, functions, scope and limitations of the broad field of accounting theory. It deals with the study of the theoretical accounting framework of financial statements, accounting conventions, and generally accepted principles. It starts with the discussion of the standard setting process for accounting practice, national as well as international principles relating to the preparation and presentation of financial statements, the conditions under which they may be appropriately applied, their impact or effect on the financial statements; and the criticisms commonly leveled against them. The course covers detailed discussion, appreciation, and application of accounting principles covering assets, both financial and non-financial. This course will emphasize on the interpretation and application of theories of accounting in relation to asset accounts namely: cash, receivables, inventories, investments in debt and equity instruments, property, plant and equipment, related party disclosures, intangible assets, liabilities and other accounts.<\/span><\/p>\n
<\/span>This course is designed as an Accounting basic course for BSA students who intend to become CPAs with an entrepreneurial and ethical mindset. The typical transactions and accounting problems of single proprietorships and corporations engaged in service and merchandising businesses provide the framework for discussion. This course discusses the objectives and functions of the International Accounting Standards Board (IASB) and the Financial Reporting Standards Council (FRSC), the standard setting process, the conceptual framework of financial accounting and Philippine Accounting Standards 1 (PAS 1) on the presentation of financial statements.<\/span><\/p>\n
<\/strong>Intermediate accounting deals with the preparation and presentation of financial reports in accordance with the financial reporting framework. It covers understanding and application of accounting standards relating to nature and composition of accounts, initial recognition, measurement, and presentation in the financial statements.<\/span> <\/span>This course is the first of the three-part series of intermediate accounting courses. This equips the learners with a thorough understanding of the accounting and financial statement presentation of cash and cash equivalents, receivables, debt and equity investments, and financial liabilities.<\/span><\/p>\n
<\/strong>The <\/span>Introduction to Management <\/i>subject is an introductory course to the different principles of management. It presents an overview of: (a) the evolution of the theory and practice; (b) the functions of management or the management process (i.e. planning, leading, organizing, and controlling); (c) the external environment and organizational culture; and (d) managerial decision-making. The students will also learn some key methods of planning, leading, organizing, and controlling. They will also be introduced to the different business functions (i.e. marketing, production and operation, finance, and human resource). It allows the students to develop a holistic approach based on systematic and analytical thinking and sound decision-making. In addition, this course also increases and enhances the awareness of the students on the different managerial and leadership skills needed for having an effective performance for an organization.<\/span><\/p>\n
<\/strong>This course is the second of the three-part series of intermediate accounting courses. It is designed to cover the financial accounting principles relative to recognition, measurement, valuation and financial statement presentation of liabilities and shareholders\u2019 equity, including disclosure requirements such as earnings per share.<\/span><\/p>\n
<\/strong>This course is designed to orient the students to the cost accounting and cost management framework of business. Topics discussed are: overview of cost accounting; manufacturing cost accounting cycle; costing methods: job process cost systems; accounting, planning, and control for materials, labor, and overhead; accounting for joint and by-product costs; and cost management systems (CMS) for the new manufacturing environment such a activity-based costing, target costing, total quality management, value reengineering and theory of constraints. Also discussed is the impact of environmental concerns on costs.<\/span><\/p>\n
<\/strong>This course is aimed in understanding the quantitative techniques enterprises use in their daily activities, the quantitative analysis approach, its applications in real-life situations, modeling for planning\/forecasting, monitoring actual results, and formulation of potential problems to arrive at proposed solutions.<\/span> <\/span>In summary, the course aspires to provide a good understanding and appreciation of mathematical principles in daily operational activities and how can an accountant provide ways to optimize resources from available financial and non-financial data.<\/span><\/p>\n
<\/strong>This course aims to equip management and accounting students basic understanding and applications of MS Excel in building a three-statement financial model. As a major requirement for this course, the students will prepare integrated financial statements for a chosen hypothetical business. The students shall depend the viability and profitability of the hypothetical business using key figures and ratios from the financial statements.<\/span><\/p>\n
<\/strong>This course is the third of the three-part series of intermediate accounting courses. This course will equip the learners with a thorough understanding of the preparation and presentation of financial statements, operating segments, interim reporting, cash and accrual basis, single entry system, and correction of errors.\u00a0<\/span><\/p>\n
<\/strong>This course equips the students with a thorough understanding of variable and absorption costing; cost, volume and profit analysis, short-term decision making, operational budgeting, capital budgeting, responsibility accounting and transfer pricing. The students are expected to prepare an operational and capital budget and formulate informed short-term and long-term decisions to support decision-makers involved in planning and implementing organizational strategies.<\/span><\/p>\n
<\/strong>This course aims to provide students with a solid foundation on business statistics. It focuses on data analysis using computer applications, particularly designed for accountancy students. The course adopts a collaborative learning approach and emphasizes on how to conduct quantitative analysis using Excel to analyze and formulate solutions\/strategies for business issues\/problems.<\/span><\/p>\n
<\/strong>This course explores the basic principles of obligations and contract law.<\/span>\u00a0 <\/span>Furthermore, we will examine changes in the law, including the contrast between classical and modern views of obligations and contract law. This course is designed for the business students to learn the basic concepts and principles of law in general: their meanings, source, legal systems, and classifications. This includes the statement of objectives in studying commercial laws, the main portion of which is devoted to the study of obligations and contracts under civil code of the Philippines, including natural obligations.<\/span><\/p>\n
This course introduces the learners to the role of an external auditor, the audit planning process, specifically understanding an audit client, studying its internal control systems, testing its control and procedures, conducting an analytical procedure and substantive testing and drafting the appropriate audit report. Guided by the provisions of the Revised Accountancy Law and with proper application of the provisions and requirements of the Philippine Standards in Auditing, learners are expected to evaluate issues and scenarios involving audit and related services and prepare basic audit documentations.<\/span>\u00a0<\/span><\/p>\n
<\/strong>The Accounting Research Methods course is intended to provide the learners with a strong foundation in the conceptualization, planning, design, scheduling, organization and management of a research project in Accounting. Throughout the semester the student will construct a proposal for a research project. The learner will go through the research process involved in the preparation of a discipline-based research project. The steps include defining the research problem, clarifying the research questions, literature review, developing the theoretical framework, generating respondents, ethical handling of information, sampling design, instrument development, determining the research methodology and pilot testing. In addition, learners will be introduced to the proper manner of citing their sources. Upon completing the course, the learners will be able to identify, understand, evaluate and interpret qualitative as well as quantitative discipline-based research and use these skills to identify research topics. The final segment of the course consists of constructing a research proposal that will serve as a launching point for the research study that the learner will undertake in the succeeding research course.<\/span><\/p>\n
<\/strong>This course is the first of two courses on financial management.<\/span>\u00a0 <\/span>This first course deals with short-term financial planning, sources and uses of funds, capital, and analyzing investment risk and return.<\/span>\u00a0 <\/span>It includes financial analysis, working capital management, financial planning and forecasting, time value of money, stock and bond valuation.<\/span>\u00a0 <\/span>It utilizes actual financial problems faced by business and is taught using the case study method.<\/span><\/p>\n
<\/strong>This course is the last part of the advanced financial accounting and reporting for government and not-for-profit organizations such as universities, NGOs and hospitals accounting and specialized industries like banking, insurance and extractive industries. A large part of the course covers the Philippine Government Accounting Standards (PGAS) and the new Government Accounting System (NGAs) prescribed by the Commission on Audit<\/span><\/p>\n
<\/strong>This course will provide the students a foundational information of legal provisions specifically on sales, agency, credit transactions, labor, and intellectual property, among others. The students are expected to be equipped with essential legal knowledge to handle basic commercial transactions.<\/span><\/p>\n
<\/strong>This course gives fundamental knowledge on the structure, function and role of the financial system in light of the complex web of links and interconnections with the banking sector, The course will cover financial intermediaries, financial instruments and the different markets where credit institutions are active players. The students will learn how the money market provides debt claims for short-term money management, how the equity and bond markets provide issuers with long-term financing, how newly created financial assets are introduced through the primary market, and how electronic and floor-based equity markets differ. The course also presents an overview of the financial systems and its various financial markets, instruments and institutions.<\/span><\/p>\n
<\/strong>The course deals with the Philippine Income Taxation. It is designed to provide the students with the basic working knowledge of income taxation relating to individuals, partnerships and corporations. The module introduces the underlying principles and concepts of taxation in\u00a0<\/span>general.<\/span><\/p>\n
This\u00a0course\u00a0covers<\/span> <\/span>detailed approaches to problems and situations normally encountered in the independent examination of financial statement line items, applying the transaction cycle audit. Learners must be able to identify and perform the appropriate audit procedures, prepare audit adjustments and complete working papers relating to audit of <\/span>the revenue and receipt cycle, the expenditure and disbursement cycle, and the production cycle<\/span>, to serve as bases for the preparation of audit reports.\u00a0<\/span><\/p>\n
<\/strong>This course is the continuation of the course Accounting Research Method. This is the second of two courses concerning conducting empirical research relevant to the diverse areas of Accounting. This course is intended to serve as an integrative capstone to the professional Accounting degree program. It is designed to enable the learners to produce a thesis of general relevance to the professional practice of Accountancy. Research reporting includes the development and summarizing of the findings, drawing conclusions, and making recommendations. The students will be exposed to the features and format of the thesis, dissertation and publishable research.<\/span><\/p>\n
<\/strong>This field-based course is intended for the learners in their final semester in the Accountancy program. This on-to-job training course provides an industry-based placement to undergraduate Accounting students. It will provide the students with the opportunity to undertake fully coordinated and supervised work experience that assist them in the refinement of their accounting skills including the enhancement of discipline-based competencies and selected functional areas.<\/span><\/p>\n
<\/strong>Accounting Information Systems (AIS) introduces students to the systems that underlie bookkeeping, accounting, financial reporting, tax reporting, and auditing in all business firms. Such systems are increasingly complex and in a continual state of flux due to rapidly changing technologies and security risks. In this course, the students learn about the development standards and practices for accounting information systems and gain hands-on experience in the use of electronic spreadsheet software for advanced business analysis, and to gain hands-on experience with a commercial accounting software package<\/span><\/p>\n
<\/strong>This course deals with specialized accounting problems likely to be encountered by accountants. The study of the various topics in this course is based upon fundamental valuation accounting and accounting theory as applied to special income and expense recognition methods and expanded business operations. This course includes specialized problems in partnership accounting; accounting for joint ventures and associated enterprises (including International Accounting Standards Statements Nos. 24, 28 & 31); accounting for domestic branches; accounting for instalment sales; accounting for long-term construction contracts; fire insurance accounting; and other special issues such as build-operate transfer (BOT) and similar schemes.<\/span><\/p>\n
<\/strong>This\u00a0course\u00a0covers detailed approaches to problems and situations normally encountered in the independent examination of financial statement line items, applying the transaction cycle audit. Learners must be able to identify and perform the appropriate audit procedures, prepare audit adjustments and complete working papers relating to audit of the financing cycle, the investing cycle, and cash balances, to serve as bases for the preparation of audit reports.\u00a0<\/span><\/p>\n
<\/strong>This course gives an overview of all essential aspects of business policy and strategic management. The intention is to provide students with strategy insights; reflect on strategic dilemmas; and practice strategy tools to enable students to become strategic thinkers. The course will cover strategy analysis, formulation of strategies at different levels of the organization, and strategy implementation and evaluation. The course will also reflect on the purpose of organizations, their governance, and their role towards shareholders, stakeholders, and society in general.<\/span><\/p>\n
<\/strong>This course is designed to provide students with the conceptual knowledge and understanding of the fundamental theory of auditing and assurance services, and the philosophy underlying audits with emphasis on external auditing performed by independent Certified Public Accountants and the management of public accounting practice.<\/span>\u00a0 <\/span>The course covers Generally Accepted Auditing Standards (specifically, Philippine Standards on Auditing (PSA)), the Philippine Accountancy Law, internal and external auditing, internal controls, manual records, audit objectives, audit techniques, audit programs and procedures, and audit reports.<\/span>\u00a0 <\/span>Ethical standards affecting the accountancy profession are also taken up.<\/span><\/p>\n
<\/strong>This\u00a0course\u00a0focuses on applying audit concepts and principles with special consideration on the peculiarities of specialized industries. Learners must be able to identify and perform the appropriate audit procedures, prepare audit adjustments and complete working papers for specialized industries such as airline, banking, real estate, and mining.<\/span><\/p>\n
<\/strong>This course complements the course in auditing, but limited to the areas that have an immediate consequence to information technology (IT) used in business. It discusses the impact of information technology on the auditor\u2019s study and evaluation of internal control with emphasis on the previously learned IT-related risks and controls in a CIS environment. It takes into account the audit of IT function as a whole and the audit of computerized information systems as part of the audit of the financial statements. It introduces tools and techniques in auditing around, auditing through, and auditing with the computer using Audit Command Language (ACL) as Generalized Audit Software (GAS). In this course, students will also gain basic techniques in fraud detection using ACL.<\/span><\/p>\n
<\/strong>This course is a continuation of Advanced Financial Accounting & Reporting, Part I. It deals mainly with consolidation and mergers, parent-subsidiary relationships, and consolidated statements, including foreign subsidiaries. The other topics deal with accounting for the effects of changes in foreign exchange rates and other similar current issues. Also discussed are debt restructuring, accounting for financially distressed corporations, accounting for the winding up of an enterprise and accounting variations among countries.<\/span><\/p>\n
<\/strong>This course is the second of two courses on financial management.<\/span>\u00a0 <\/span>This second course deals with financial management in the long-term and special finance topics. It includes capital budgeting, capital structure policy, payout policy, and other special topics.<\/span>\u00a0 <\/span>It utilizes actual financial problems faced by business and is taught using the case study method.<\/span><\/p>\n
<\/strong>This course deals with the law on sales covering contracts for the sales of goods including nature, forms, and requisites, distinguished from dacion en pago, cession in payment, contract for a piece of work, and barter; earnest money as distinguished from option money; rights\/obligations of vendee and vendor; remedies of unpaid seller; warranties; sale with a right to repurchase pr conventional redemption and legal redemption; sale on credit; and instalment sales (personal property- Recto Law, real property- Maceda Law). It also covers the law on agency; it nature, form, and kinds; obligations of the agents and of the principal; and modes of extinguishments. Also discussed are pertinent provisions of the Labor Code and the law on credit transactions such as loan, deposit, guarantee, pledge, real mortgage, antichresis, and chattel mortgage. Other relevant laws on commerce and trade such as Omnibus Investment Code, Foreign Investments Act, and Retail Trade Liberalization La are also discussed.<\/span><\/p>\n
<\/strong>This course involves an intensive study of the business and transfer tax system, including the estate tax, the gift tax, and transfer tax. The relationship between these three donative transfer taxes and between the transfer taxes and the income tax, are emphasized. The policy underpinnings of wealth transfer taxation, and the reasons for the recent erosion in its political support, will be explored. The Expanded Value-Added Tax and percentages taxes are also discussed.<\/span><\/p>\n
<\/strong>This course deals with identifying the different needs of businesses, with thorough analysis of its internal and external environments, and developing innovative solutions which are aligned to the enterprise strategy, expectations and needs of the business. It includes analysis and interpretation of accounting data as aids in managerial decision-making process, balanced scorecard, performance evaluation, and responsibility accounting. This course will equip students with the knowledge and techniques in understanding the organization and industry, assessing risks, developing alternative solutions and choosing the most feasible one, and preparing a business case.<\/span><\/p>\n
<\/strong>This course focuses on the core concepts and techniques for entering the international marketplace. Emphasis is on the effect of sociocultural, demographic, economic, technological and political-legal factors in the foreign trade environment. The course illustrates the unique nature of international business including the patterns of world trade, currency exchange, and international finance, globalization of the firm, international marketing, and operating procedures of the multinational enterprise. It demonstrates how international business variables affect the trade process. It studies the world trading system, including the World Trade Organization (WTO) and international trade agreements.<\/span><\/p>\n
<\/strong>This is a one-unit course that provides an integrating framework and experiences for understanding the roles of accountants, their functions, and how they fit within the context of business and the larger environment. It is designed to inform the students about the Certified Public Accountant Licensure Exam (CPALE) and the accounting profession in general.<\/span><\/p>\n
<\/strong>This course is designed to prepare students for the Certified Public Accountant Licensure Exam (CPALE). The CPALE subjects covered in this course are Financial Accounting and Reporting and Advanced Financial Accounting and Reporting. The course will consist of multiple-choice board exam style quizzes, quick-reference lectures, and mock board exams at the midterm and at the end of the semester.<\/span><\/p>\n
<\/strong>This course is designed to prepare students for the Certified Public Accountant Licensure Exam (CPALE). The CPALE subjects covered in this course are Auditing and Management Services. The course will consist of multiple-choice board exam style quizzes, quick-reference lectures, and mock board exams at the midterm and at the end of the semester.<\/span><\/p>\n
<\/strong><\/span>This course is designed to prepare students for the Certified Public Accountant Licensure Exam (CPALE). The CPALE subjects covered in this course are Regulatory Framework for Business Transactions and Taxation. The course will consist of multiple-choice board exam style quizzes, quick-reference lectures, and mock board exams at the midterm and at the end of the semester.<\/span><\/p>\n
This course introduces the students to performance management as a systematic process by which the company involves its employees, as individuals and members of a group, in improving organizational effectiveness.<\/span>\u00a0 <\/span>The course provides students with an understanding of the different types of performance management systems: balanced scorecard, strategic and operational organizational performance and individual performance, external governance and internal performance management, control and empowerment,etc. The students are expected to apply performance management systems concepts and principles by assessing the performance of an organization from both a financial and non-financial viewpoint and identifying potential improvements thereby enhancing its ability to respond to opportunities and threats.<\/span><\/p>\n
<\/strong>This course is designed to provide students with a framework for doing long-term financial management decisions as a company and as an investor, as a continuation of the course on financial management. This course deals capital budgeting decisions, capital structure policy, and firm valuation methods such as DCF analysis and relative valuation.<\/span>\u00a0 <\/span>It utilizes actual financial problems faced by business and is taught using the case study method.<\/span><\/p>\n
<\/span>This course provide students with an overview of project management focusing on project initiation and control. The course will discuss the different types of projects, the project life cycle as well as the intricacies of defining and monitoring project resources, cost, scope and schedule. Popular project management software will be introduced during the course. The course also cover project feasibility studies, managing the quality of project management and consultancy work. It culminates in the handling of sample project management or consultancy service such as information system, management operations audit, business process improvement and re-engineering.<\/span><\/p>\n
<\/strong>This course serves as the capstone integrative course for grading accounting students. It covers the theories and the practice of sustainability accounting to prepare the learners for the increasing trend and need for management accounting and evolving corporate reporting in the modern organization. It will focus on external reporting (e.g. Sustainability Report, GRI, ISO,SASB and the standard-setting bodies), as well as on the necessary link between sustainability strategy and management control systems or management accounting. Its concentration is on the holistic and comprehensive approach to enterprise. It also considers the industry and competitive environment in which it operates, its long term direction and strategy, its resources and competitive capabilities and its prospects for success.\u00a0<\/span><\/p>\n
<\/strong>The course deals with identifying opportunities or areas where an enterprise can effectively generate tax savings within the bounds allowed by law. This course promotes sound tax policy and effective tax administration. The course covers the application of tax principles in reducing tax liabilities and identifying tax exposures by determining whether the tax position, practices and procedures adopted by management are in compliance with tax rules and regulations. The students are expected to prepare a report providing recommendations in identified areas of potential tax savings and exposures providing a summary of the company practice and the legal bases for the recommendations.<\/span><\/p>\n
<\/strong>This is the continuation of the course Methods of Research. This is the second to two courses concerning the conduct of empirical research relevant to the field of Management Accounting. This course is intended to serve as an integrative capstone to a professional Management Accounting degree program. It is designed to enable students to produce a thesis of general relevance to the professional practice of Management Accounting. The primary emphasis of the course is on developing skills for comprehending research output in an applied and professional context through the use of existing research papers in Management Accounting. Research reporting includes developing and summarizing the findings, drawing conclusions, and making recommendations. The learners will be exposed to the features and format of thesis, dissertation and publishable research.<\/span><\/p>\n
<\/strong>This field-based course is intended for the learners in their final semester in the Management Accounting Program. This on-the-job training course provides an industry-based placement to undergraduate Management Accounting students with the opportunity to undertake fully coordinated and supervised work experience that assist them in the refinement of their management accounting skills including enhancement of discipline-based competencies and selected functional areas.<\/span><\/p>\n
<\/strong>This course deals with identifying the different needs of businesses, with thorough analysis of its internal and external environments, and developing innovative solutions which are aligned to the enterprise strategy, expectations and needs of the business. It includes analysis and interpretation of accounting data as aids in managerial decision-making process, balanced scorecard, performance evaluation, and responsibility accounting. This course will equip students with the knowledge and techniques in understanding the organization and industry, assessing risks, developing alternative solutions and choosing the most feasible one, and preparing a business case.<\/span><\/p>\n<\/ul>\n