In preparation
Managerial Accounting for Philippine Accountancy Students
Principles, Computation and Practice
Cost behaviour, planning, and control — taught through Philippine companies rather than borrowed foreign examples, and written to the accountancy curriculum and the licensure syllabus.
Who it is for
CPALE candidates
The syllabus covered in the order the examination asks for it, with worked computations throughout.
Accountancy students
The rule, then the computation, then the entry — each chapter closing with problems and answers.
Practitioners
Filing, substantiation, and compliance, against the current forms and deadlines.
Inside the book
The book follows the managerial accounting sequence taught in the accountancy programme, but it teaches it through Philippine companies. The running case is a Batangas coffee roaster with a plant in Lipa and a dozen cafés across CALABARZON; the illustrations are drawn from firms students already know rather than from foreign examples that have to be translated before they can be understood.
It opens with what managerial accounting is for and how it differs from the financial accounting students have already met, then works through cost concepts and cost behaviour — fixed, variable, mixed and step costs, the relevant range, and the estimation of a cost function.
Cost-volume-profit analysis takes the next chapters: contribution margin, break-even, margin of safety, then profit planning against a target income, after-tax targets, sensitivity analysis, operating leverage, and sales mix. Variable costing and segment reporting follow.
The costing systems come next — job order costing, process costing, and activity-based costing — with a chapter comparing when each belongs.
Planning and control occupy the later chapters: the master budget and its schedules, flexible budgeting and the variance framework, standard costing and the materials, labour and overhead variances, and responsibility accounting with return on investment, residual income, and the balanced scorecard.
The book closes with the decisions a manager actually faces — relevant costing for special orders, make or buy, drop or keep, sell or process further, and constrained resources — then capital budgeting and strategic management accounting.
Every chapter carries worked illustrations in five steps, from the facts through to the managerial recommendation, and closes with problems, cases, and licensure-style questions with answers.
In preparation
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For faculty
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