Aklan State University

SCHOOL OF MANAGEMENT SCIENCES

Banga, Aklan
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Outcomes-Based Education (OBE) Course Design/Syllabus in (BS Accountancy/Quantitative Techniques in Business)

Date Revised/Enhanced: April 21, 2015
University
Vision: An Academic Pillar of Excellence (APEx) for Sustainable Development.
Mission: Aklan State University is committed to offer degree and non-degree curricula in agriculture, forestry, veterinary medicine, fishery, arts
and sciences, engineering and technology, education and management sciences to produce globally competent professionals, leaders
and entrepreneurs through technological breakthroughs in research, efficacy of extension, and efficiency in production.
Core Values: Academic excellence, Sustainability, Unity and harmony in terms of Trust in GOD, Exceptional commitment, Accountability, Moral
ESH (Enthusiasm, Spirit, Hope).
Institutional Outcome: GEAR HIGHER (IILO)
Governance Architecture
Excellent human capital
Academic and entrepreneurial excellence
Rationalized instructions
Healthy physical environment
Integrated laboratories
Geared up research
Hub library
Extension launch pad for development
Resource corporation
College/Campus
Vision:
Mission:
College/Campus Outcomes:
School of Management Sciences BS Acc Outcomes: (DILO)

Program/Degree: Bachelor of Science in Accountancy

Program/Degree Outcomes: Based on CMO 3, Series 2007 (PILO)
The primary goal of accounting education is to produce competent professional accountants capable of making a positive contribution over their lifetimes
to the profession and society in which they work. In the face of increasing changes that they will meet later as professional accountants, it is essential that
students develop and maintain an attitude of learning to learn, to maintain their competence later as professional accountants. (Sec.12, Art3, CMO 7, s. 2007)
Common to all programs in all types of school (a to e)
The graduates should have the ability to:
a)
Articulate and discuss the latest developments in the specific field of practice (PQF level 6 descriptor);
b)
Effectively communicate orally and in writing;
c)
Work effectively and independently in multi-disciplinary and multi-cultural teams (PQF level 6 descriptor);

d)
Act in recognition of professional, social, and ethical responsibilities;
e) Preserve and promote Filipino historical and cultural heritage (based on RA 7722);
VI.
VII.
VIII.

Course No. and Title: BUS 5 Quantitative Techniques to Business

School Year/Semester Offered: AY 2014-2015 2nd semester
Course Description: This course seeks to enhance the students ability to perform the quantitative analysis necessary to understand the usefulness
and limitations of the methods, recognize the situations where the methods can be applied and be aware of the issues involved when utilizing the result
of the analysis. Coverage is topical and included the review of the basic principles of statistics, regression analysis, time series analysis, nonparametric
statistics and quantitative analysis techniques such as matrices, graphic linear programming simulation, optimization theory and decision analysis.

IX.
X.

Course credit/Unit: 3 units 3 hours lecture per week

Course/Subject Outcome:
By the end of the course, the students will be able to:
1. Develop an understanding of the theory, nature, principles, and processes of quantitative methods;
2. Gain familiarity with the tools, techniques, ad methods utilized in management decision making; and
3. Develop the skills in the application of quantitative methods in managerial decision making.

Curriculum/Subject Mapping
Course Outcomes and Relationship to Program Outcomes:
Course Outcomes

After completion of the course, the student will be able to:

1. Develop an understanding of the theory, nature, principles, and

processes of quantitative methods;
2. Gain familiarity with the tools, techniques, ad methods utilized in
management decision making; and
3. Develop the skills in the application of quantitative methods in
managerial decision making.

Articulate and
discuss the latest
developments in
the specific field of
practice (PQF
level 6
descriptor)
a

Effectively
communicate
orally and in
writing

Program Outcomes
Work effectively
Act in recognition
and
of professional,
independently in
social, and
multi-disciplinary
ethical
and multi-cultural
responsibilities
teams (PQF
level 6
descriptor)
d
c

Preserve and promote

Filipino historical
and cultural heritage
(based on RA 7722)
e

I/P

I/P

Legend: I introduced the student gets introduced to concepts/principles

P practiced the student practices the competencies with supervision
D - demonstrated the student practices the competencies across different settings with minimal supervision

XI.
COURSE
OUTCOMES

Course Design Matrix:

INTENDED LEARNING
OUTCOMES (ILO)-Specific
Objectives
At the end of the unit, the
students must have:
1. internalized, and
demonstrated the
vision, mission, core
values of the University
and the institutional,
college/campus, degree
and course outcomes

At the end of the unit, the

student will be able to:
1.

1. Develop an
understanding
of the theory,
nature,
principles, and
processes of
quantitative
methods;

2. Gain familiarity
with the tools,
techniques, ad

At the end of the unit, the

student will be able to:
1. Recall the fundamental
decision making and

TOPIC

Unit 0: Course Introduction,

Vision, Mission, Core
Values, and Outcomes
1. The University Vision,
Mission, Core Values, and
Outcomes
2. The Banga
Campus/School of
Management Outcomes
3. The BS Accountancy
Outcomes
4. The Course/Subject
Outcomes
Unit 1: Overview
Introduction to Decision
Making
Different decision making
environments
Steps in decision making
Quantitative Analysis (QA)
approach
Advantages of
Mathematical Modeling
Role of Computers and
spreadsheets in QA
Possible problems in QA
History of Management
Science/Operation
Research/Quantitative
Analysis/Methods
Unit 2: Decision Making
using Probabilities
1. Review of Probability
concepts

Teaching and
Learning
Activities(TLA
)

Assessme
nt Tasks

Lecture (3hrs):
1. Interactive
Lecture
2. Interactive

Performan
ce Target

LCD Projector
Laptop

Lecture Forum

Lecture (3hrs):
1. Interactive
Lecture
2. Interactive
Discussion
3. Brainstormin
g
4. Online
Discussion
5. Exposition

RESOURCE
MATERIALS

Oral
Recitation
Exercises

1. Chalk
2. Whiteboar
d
3. Whiteboar
d marker
4. Laptop
5. Multimedia
Projector

60% will get

passing
grade

Board Work
Exercises
Seatwork
Mastery

1. Chalk
2. Whiteboar
d
3. Whiteboar

60% will get

passing
grade

Evaluatio
n

Recommendati
on

methods utilized
in management
decision
making; and

3. Develop the
skills in the
application of
quantitative
methods in
managerial
decision

forecasting concepts
2. Familiarize with the
decision making and
forecasting tools
available
3. Use the appropriate
tools in a given
problem given a
particular situation.
4. Interpret the results
5. Evaluate the
alternatives in decision
making
6. Propose courses of
actions

At end of the unit, the

student must have:
1. Apply the accurate
quantitative tools in the
problem.
2. Analyze the results and
make rational decisions.
3. Combine quantitative
techniques and technical
writing.
At end of the unit, the
student must have:
1. Familiarize with the
different inventory
models
2. Evaluate appropriate
inventory model to use

Fundamental Concepts
Probability Distributions
Combining experience
and numbers
2. Decision making using
probabilities
Six steps in Decision
Theory
Matrix Analysis
Unit 3: Forecasting
1. Steps to Forecasting
2. Types of Forecasts
3. Measures of Forecast
Accuracy
4. Time-series forecasting
models
5. Causal forecasting
methods
6. Monitoring and controlling
forecasts
7. Using the computer to
forecast

Discussion
3. Brainstormin
g
4. Online
Discussion
and
exercises
5. Exposition

Test

d marker
4. Laptop
5. Multimedia
Projector

Lecture (3hrs):
1.
Interact
ive Lecture
2.
Interact
ive
Discussion
3.
Brainst
orming
4.
Online
Discussion
5.
Expositi
on

Board Work
Exercises
Seatwork
Mastery
Test

1. Chalk
2. Whiteboar
d
3. Whiteboar
d marker
4. Laptop
5. Multimedia
Projector

60% will get

passing
grade

Topics from Unit 1 to Unit 3

1. Submission
of
Forecasting
Paper
2. Conduct of
Midterm
Examinatio
n

Test Paper
or Test
Booklet

Pencil and
Paper Midterm
Exam

1. 80% to
submit
paper on
time
2. 75% will
get
passing
grade

Unit 4: Inventory Models

1. Order quantity models
2. Reordering models
3. Backorder models

Lecture (3hrs):
1. Interactive
Lecture
2. Brainstormin
g
3. Problem
solving

Board Work
Exercises
Seatwork
Mastery
Test

1. Chalk
2. Whiteboar
d
3. Whiteboar
d marker
4. Laptop
5. Multimedia

60% will get

passing
grade

making.

in a given problem.
3. Analyze the results and
apply corresponding
solutions.
At the end of the unit, the
student must have:
1. Solve linear
programming problems
2. Evaluate results.
3. Formulate alternative
course of action

4. Online
Discussion
5. Exposition
Unit 5: Linear Programming
1. Graphic method
2. Simplex method
3. Specially structured linear
programs

Lecture (3hrs):
1. Interactive
Lecture
2. Problem
Solving
3. Online
Discussion
4. Exposition
Lecture (3hrs):
1. Interactive
Lecture
2. Problem
Solving
3. Exposition

Projector

Board Work
Exercises
Seatwork
Mastery
Test

1. Chalk
2. Whiteboar
d
3. Whiteboar
d marker
4. Laptop
5. Multimedia
Projector
1. Chalk
2. Whiteboar
d
3. Whiteboar
d marker
4. Laptop
5. Multimedi
a Projector

60% will get

passing
grade

1. Familiarize with the

Unit 6: Network Analysis
Board Work
60% will get
different network
1. PERT/CPM
Exercises
passing
analysis tools
2. Maximal-flow problem
Seatwork
grade
2. Use tools appropriate to
3. Minimal spanning tree
Mastery
a given problem
problem
Test
3. Analyze results.
4. Shortest route problem
4. Formulate decisions and
Unit 7: Queuing Theory
plan of actions based
from results and
analysis.
1. The students are expected Topics from Unit 4 to Unit 6
Term Paper
Test Paper
Pencil and
60% will get
to apply the quantitative
Submission
or Test
Paper Final
passing
tools in decision making
Conduct of
Booklet
Exam
grade
and demonstrate
Final
awareness that decision
Examination
making is a rational
process.
2. At the end of the
examination, the students
must have achieved at
least 75% from the Final
Examination
Note: This syllabus is flexible and may include additional topics activities deemed necessary by the teacher
XII.
REFERENCES
Main Reference:
Render, Barry, et. al. 2003. Quantitative Analysis for Management. Eight Edition. Prentice Hall
Levin, et. al. 1992. Quantitative Approaches to Management. Eight Edition. McGraw-Hill, Inc.
Other references:

Arao, R. et. al 2009. Quantitative Approaches in Decision Making. Rex Bookstore.

Gujarati, D. N. 2003. Basic Econometrics. Fourth Edition. McGraw Hill, Inc.
Pindyck and Rubinfield. Econometric Models and Economic Forecasts. McGraw Hill, Inc.
Ragsdale, C. T. 2001. Spreadsheet Modeling and Decision Analysis. Third Edition. South-Western College Publishing.
Weihrich, Heinz and Koontz, Harold. 1993. Management: The Global Perspective. Tenth Edition. McGraw-Hill, Inc.
XIII.

GRADING PLAN
Quizzes/Case study
Forecasting Paper*
Exam
Attendance and Class Participation**
Term Paper***
Total
**Attendance (10%)
No absences
One absent

95
90

25%
20%
20%
10%
15%
100%
Class Participation
Recites Actively, with accurate responses 95
Recites Actively but with
90
few correct responses
Recites occasionally
80

Three absences
80
Four or more absences
75
Absences for which medical or court excuse is provided will be recorded but not figured in the attendance grade. Likewise, an absence for which
advance notice is given by phone or in person will not be figured in attendance grade if he presents a valid excuse letter upon coming back to class.
Tardiness or early departure from class will be figured as a half absence. A student who has ten (10) hours successive unexcused absences will be dropped
from the course. Behavior is graded to the observation of the instructor.
***This paper is in the nature of a case study illustrating the steps/process of MS/OR and importance of quantitative methods in the context of the field of
specialization as well as the application of appropriate quantitative models in real situation.
XIV.

CLASSROOM RULES OF CONDUCT

1. No cellular phones or music players are allowed for use in the classroom unless it is required.
2. Come to class on time. Only 15 minutes allowance shall be given to students to be considered present. Otherwise, the student is marked absent.
3. Eating and drinking shall be allowed inside the class provided it shall not disrupt the flow of classes.
4. Papers (Forecasting, Case, Term Paper) should be submitted on time. Corresponding deductions shall be made per day elapsed in submission.

XV.

EMERGENCY PROCEDURES
Evacuation procedures instructions are posted in some areas that can be seen right away. Inform the instructor right away if accidents happen in
the course of the activity. Call for help at the clinic. Call campus security any time of the day.

XVI.

IDEAS, EVALUATION, ETC.

Your ideas, comments, suggestions, questions are welcome. However, your discretion in these matters is expected. No part of your grade will be
based on anything other than coursework, attendance and behavior.

XVII.

SUGGESTIONS FOR SUCCESS

The course Quantitative Techniques in Business is a highly descriptive and analytical subject, it is therefore recommended that the student secures a
copy of the e-book and readings suggested. As Thomas Edison once said, genius is 1% inspiration and 99% perspiration, thus, full effort is needed to have
success within our reach. Learning is work. We cannot expect to learn if we are not willing to learn what is being taught.
Prepared and Designed By: RHEA V. MARTESANO, MPA
Instructor

Recommending Approval: DR. REMEDIOS R. MARABE, CPA

Department Chair
Approved: CECILE O. LEGASPI, PhD
Dean/SMS