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Strategic Cost Management

Strategic cost management (SCM) deals with measuring and managing costs and aligning them to the business strategy. The cost and management accounting information thus developed would help managers to understand and implement the strategy, diagnosis the performance and influence behavior and decisions.

Business Law and Taxation

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 is emphasized. The policy underpinnings of wealth transfer taxation and the reason for the recent erosion in its political support.

Regulatory Framework and Legal Issues in Business

Regulatory Framework means any laws, regulations, decrees and policies officially developed and approved by the government, for the purposes of regulating SOLID WASTE generation, collection, transport, recycling, reuse, treatment and disposal.

Management Accounting

In management accounting or managerial accounting, managers use the provisions of accounting information in order to better inform themselves before they decide matters within their organizations, which aids their management and performance of control functions.

Intermediate Accounting 2

Intermediate Accounting is a course of study in financial accounting. In traditional universities it is often taught in a two semester sequence that students majoring in accounting are required to take, usually during their junior year. One might think the phrase "intermediate accounting" could apply to beyond-basic techniques in w:management accounting or any other area of accounting, too, but in fact the phrase is applied exclusively to the courses and textbooks in the financial accounting area. Financial accounting, beyond a beginner's introduction,

Intermediate Accounting 1

Cost Accounting and Control System

This course is intended to orient students to the accounting of costs of a manufacturing business. These covers overview of cost accounting, manufacturing cost accounting cycle, product costing systems, and variance analysis. This course also

introduces the students to managerial and cost accounting with special emphasis on applications to managerial decision making for strategic purposes. It also provides the student with the basic conceptual and technical skills needed to manage financial and strategic control problems facing entrepreneurs. Areas covered include cost behavior, understanding strategy in the context of managing financial decisions, and the nature of strategic planning and managerial control.

Conceptual Framework and Accounting Standards

A conceptual framework can be defined as a system of ideas and objectives that lead to the creation of a consistent set of rules and standards. Specifically in accounting, the rule and standards set the the nature, function and limits of financial accounting and financial statements.

Financial Accounting and Reporting

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 objectives of financial statements, accounting conventions, and generally accepted accounting principles, 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 the detailed discussion, appreciation, and application of accounting principles covering the assets, financial and non-financial. Emphasis is given on the interpretation and application of theories of accounting in relation to cash, temporary investments, receivables, inventories, prepayments, long-term investments, property, plant and equipment, intangibles, and other assets, including financial statement presentation and disclosure requirements. The related internal control, ethical issues, and management of assets are also covered. Exposure to computerized system in receivables, inventory, and lapsing schedules is a requirement in this course.

Accounting for Non-Accountants

Accounting for Non- Accountants

This course is designed for individuals without accounting background but will be able to learn and understand the principle, basic tools and techniques of the accounting process.

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