DMC COLLEGE FOUNDATION

SCHOOL OF BUSINESS AND ACCOUNTANCY

BACHELOR OF SCIENCE IN ACCOUNTING TECHNOLOGY
Sta. Filomena, Dipolog City

Course Code ECON 3

Course Title MACROECONOMICS THEORY AND PRACTICE
Course Credit 3 units
Prerequisite ECON. 1 and ECON. 2

I.

COURSE DESCRIPTION:

Distribution management is a phrase that denotes a total systems approach to the management of the distribution process, including all of
those activities involved in the logistics of physically moving inventory from point of origin to point of use or consumption. Areas covered include
customer service, transportation, warehousing, inventory management, order processing and information systems, materials management,
evaluation of effectiveness and control of performance, physical distribution organization, international distribution, strategic planning and distribution
system design.

INSTITUTIONAL LEARNING OBJECTIVES:

By the end of their four-year stay at DMC, students should be able to:

1. Manifest academic excellence through their globally-competitive skills and desirable work ethics.
2. Exemplify the qualities of a graduate who achieves optimum integral human development.
3. Exhibit leadership by developing socially-oriented programs for disadvantaged communities to promote social justice, equity and transformation leading to self-
reliance.
4. Apply their acquired technology-based skills to their chosen field of practice.
5. Demonstrate excellence as active partners in nation-building through research and innovation.
6. Advocate nationalism through athletics, culture and the arts.
ECON. 1 SYLLABUS DMCCF SBA BS

Accountancy/BS Accounting Technology/BSBA

CURRICULAR PROGRAM EDUCATIONAL OBJECTIVES:

1. Demonstrate working knowledge in the areas of financial accounting and reporting, cost accounting and management, management accounting, auditing,
accounting information systems, taxation and accounting research.
2. Appraise ethical problems / issues in practical business and accounting situations and recommend appropriate course of action that adheres to the professional
code of ethics.
3. Employ technology as a business tool in capturing financial and non-financial information, preparing reports and making decisions.

PROGRAM-LEVEL STUDENT LEARNING OUTCOMES:

1- a. Record financial transactions in compliance with generally accepted accounting standards for sole proprietorships, partnerships, corporations, government and
not-for-profit organizations.
1- b. Record financial transactions in compliance with generally accepted accounting standards for sole proprietorships, partnerships, corporations, government and
not-for-profit organizations.
1- c. Prepare general-purpose financial reports in accordance with generally accepted accounting standards.
1- d. Prepare individual and corporate income tax returns and basic tax planning in compliance with relevant legislations and regulations.
1- e. Perform independent audit of financial statements and prepare audit reports and other reports to management.
1- f. Perform cost-benefit analysis for management decisions.
1- g. Design and implement a management control and performance system.
1- h. Communicate effectively the results of financial analysis.

2- a. Recognizing and refraining from either actively or passively subverting the attainment of the organization's legitimate and ethical objectives.
2- b. Recognizing and communicating professional limitations or other constraints that would preclude responsible judgment or successful performance of an activity

3. Evaluate and design an appropriate computer based information systems in organizations such as financial accounting system, performance management and
monitoring system, payroll system and executive information system
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Accountancy/BS Accounting Technology/BSBA

COURSE-LEVEL STUDENT LEARNING OUTCOMES:

Drawing upon the school vision and mission, the course objectives broadly fall into the following three categories:
1. Core Competence:
To acquire the basic knowledge, concepts, tools, and professional terminology necessary to understand specific considerations facing firms as they engage in distribution
management.
To comprehend how the traditional functions of an enterprise must adjust and adapt to the challenges of the supply chain.

2. Analytical Competence and Skills:

To build student skills in thoughtfully and critically evaluating essential functions of logistics management and supply chain.
This course is designed to provide students with an understanding of the methods and tools used by todays logistics managers. An applied, problem-solving approach will be
used as the learning focus.
To develop managerial reading skills in concert with the ability to synthesize what we cover in class, readings, and the situations presented in a business case.

3. Applications:
To build students managerial skills through participation in term projects and papers that emphasize application of Distribution Management concepts.
To make students comfortable with working in teams and public presentation of ideas and research.
To provide students with opportunities for friendly and constructive criticism as a means of strengthening your thinking and articulation.
1.

II.

Expected DMCian Identify Desired Result: By the end of the program, the students are able to:
Graduate Attribute

God Fearing Manifest the spirit of Faith by internalizing and applying the principles of oneness, peace and prosperity through Gospel teachings in any
circumstances regardless of beliefs.

Knowledgeable Inculcate the significance of various learning processes towards attainment of goals to become productive graduate and effective business
administrators or marketing managers.
ECON. 1 SYLLABUS DMCCF SBA BS

Accountancy/BS Accounting Technology/BSBA

Socially Strengthen awareness on the significance of social gatherings, meetings, and confrontations to be able to develop acceptance of certain
Responsible responsibilities towards enhancement of public relation with the community they served.

Multi- Enhance and develop the learners potentials by applying the acquired skills and knowledge in achieving the goals of daily undertakings.
talented/Versatile
Committed to Serve Internalize the essence of service to oneself, family, community and the country which are among the significant values of a good business
administrator or marketing manager.

Expected DMCian Graduate Attribute Rubrics

Excellent (4) Proficient (3) Adequate (2) Limited (1) Score

(Socially Responsible)
Obedient All group participants were Almost all members of the Some members of the All members were
active and performed the group were participative, group performed their hesitant, disagreeable and
tasks with genuine responsive and showed tasks without punctuality disobedient.
sincerity. acceptance of the tasks. and honesty.

Perceptive Performed the tasks Interpretations of the tasks Reflections and opinions The group performance of
creatively, critically objectives were based on are somehow based on the assigned tasks were
coupled with honesty and the set principles and the courtesy and respect. practically not visible.
sincerity values of the college.

(Knowledgeable)
Innovative The performance of the The duties and functions Some members displayed Displayed no interest in
assigned tasks was were performed with interest towards the the performance of tasks
genuinely based on strategies and techniques. attainment of the assigned due to its physical
excellent individuals tasks. difficulties.
initiative.
Strategic Displays high level of Capable of establishing Lacks the skills, opinions Incapable of carrying tasks
performance and even methods that are and ideas when as expected due to limited
beyond expectations. beneficial and for the confronted with initiatives.
welfare of all concerned.
challenging
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Accountancy/BS Accounting Technology/BSBA

circumstances.

(Committed to Serve)
Committed to service for Has displayed high level Performed tasks related to Punctuality does not exist, Total avoidance of
the welfare of DMCians commitment, dedication Public Community irregular appearances performing responsibilities
and service for the safety Services with the occurred, and poor and lacks of self-
and security of every observance of Public services to all concerned confidence in delivering
DMCian. Relation principles. are visible. social responsibility.

III.
GRADING SYSTEM

Preliminary Grade (PG) Midterm Grade (MG) Pre-final Grade (PFG)/ Finals Grade (FG) Semestral Final Grade (FG)

PRELIM EXAM 40% MIDTERM EXAM 40% PREFINAL EXAM 40% FINA EXAM 40% PG 25%
QUIZZES 25% QUIZZES 25% QUIZZES 25% QUIZZES 25% MG 25%
ORAL RECITATION/ ORAL RECITATION/ ORAL RECITATION/ ORAL RECITATION/ PFG 25%
REPORTING/ REPORTING/ REPORTING/ REPORTING/ FG 25%
REQUIREMENTS 25% REQUIREMENTS 25% REQUIREMENTS 25% REQUIREMENTS 25% FG 100%
ATTENDANCE 10% ATTENDANCE 10% ATTENDANCE 10% ATTENDANCE 10%
100% 100% 100% 100%

Course Objectives, Topics, Time Allotment Student Learning Outcomes Assessment Strategies Outcomes-Based
(SLO) (AS) Assessment/Results/Evidence
(OBARE)

PRELIMINIARY COVERAGE

1. Introduction At the start of the course, students

1.1 Orientation of Course Requirements are informed of the course
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Accountancy/BS Accounting Technology/BSBA

1.2 Review of the Marketing Mix requirements and given copies of the
1.3 Marketing Channels course syllabus. Lecture in Powerpoint or with Research Activity
1.3.1 Nature of Distribution Channels Reading guides
After formal discussion of topics, Oral Recitation
1.3.2 Distribution Channel Functions Provide assignments
students will Short-quizzes
1.3.3 Types of Marketing Channels
Assign Mini-cases
1.3.3.1 Consumer Explain the role of Mini-case analysis
1.3.3.2 Industrial Distribution Management in Long Exam
1.3.4 Channel Selection Marketing;
1.3.5 Evaluating a Channel Prelim Exam
Enumerate types of
1.3.6 Factors Influence Channel Selection
marketing channels and
1.4 Distribution Strategies
evaluate them;
1.4.1 Intensive Distribution
1.4.2 Selective Distribution Compare and select different
Exclusive Distribution distribution strategies.

MIDTERM COVERAGE

1. Physical Distribution At this point, students will

1.1 Definition of Physical Distribution
Define Physical Distribution
1.2 Objectives of Physical Distribution
and its objectives;
1.3 Elements of an Efficient Physical Distribution
1.3.1 Inventory Planning and Control Evaluate the elements of an
1.3.2 Transportation efficient Physical Distribution
1.3.2.1 Forms of Transportation and their components;
1.3.2.2 Special Transport Agencies
Identify the relationship and
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Accountancy/BS Accounting Technology/BSBA

1.3.3 Warehousing importance of each of the elements
1.3.3.1 Types of Warehousing of an Efficient Physical Distribution ;
1.3.3.2 Factors to Consider in Warehouse
Selection
1.3.4 Order Processing
1.3.4.1 Major Components of the Order Cycle
1.3.5 Materials Handling
4.3.5.1 Objectives of a Materials Handling
Subsystem

SEMI-FINALS COVERAGE

1. Physical Distribution
1.1 Definition of Physical Distribution
1.2 Objectives of Physical Distribution
1.3 Elements of an Efficient Physical Distribution
1.3.1 Inventory Planning and Control
1.3.2 Transportation
1.3.2.1 Forms of Transportation
1.3.2.2 Special Transport Agencies
1.3.3 Warehousing
1.3.3.1 Types of Warehousing
1.3.3.2 Factors to Consider in Warehouse
Selection
1.3.4 Order Processing
1.3.4.1 Major Components of the Order Cycle
At this point, students will
Define Physical Distribution
and its objectives;
Evaluate the elements of an
efficient Physical Distribution
and their components;
Identify the relationship and
importance of each of the elements
of an Efficient Physical Distribution ;
practices.
 ECON. 1 SYLLABUS DMCCF SBA BS

Accountancy/BS Accounting Technology/BSBA

1.3.5 Materials Handling
4.3.5.1 Objectives of a Materials Handling
Subsystem

FINALS COVERAGE

1. Transshipment and Transportation Decision Analysis Tools During the last chapters of course,
1.1 The Transportation Model students will
1.1.1 Application of Transportation Model
Compare and contrast
1.1.2 Computer Solution of Transportation Model
Transportation and
1.2 The Transshipment Model
Transshipment Models;
1.2.1 Application of Transshipment Model
1.2.2 Computer Solution of Transshipment Model Apply mathematical
2. Integration / Synthesis techniques to arrive the best
2.1 Case Analysis and Presentation possible solution to a
2.1.1 Presentation Format transportation problem;
2.1.1.1 Background/Introduction
Integrate Distribution
2.1.1.2 Objectives
Management learning to a
2.1.1.3 Problem
simulated company case;
2.1.1.4 Alternative Courses of Action
2.1.1.5 SWOT Analysis Demonstrate skill in oral presentation
2.1.1.6 Quantitative Analysis and defense.
Recommendation

IV. COURSE POLICIES

 ECON. 1 SYLLABUS DMCCF SBA BS

Accountancy/BS Accounting Technology/BSBA

1. Regular attendance is required of all students. Attendance is counted upon the first day of regular classes regardless of the date of the students enrollment.
2. A student who has incurred absences of more than twenty (20%) of the required total number of class hours and laboratory periods in a given time shall be
considered failed.
3. Tardiness beyond twenty (20) minutes is considered an absence. Three late entrances shall be counted as an absence for the purpose of record keeping.
4. A student is considered absent, from class if he/she is not present within the first third fraction of the scheduled class time.

V. REFERENCES:
Supply Chain Logistics Management,( Bowersox, D., Closs, D., & Cooper, M. (2013). 4th edition
Sales and Distribution Management ( Havaldar, et. al)

Prepared by: Noted by: Approved:

EARL RUSSELL S. PAULICAN, REB RACHELL-ANN B. BULJATIN, CPA DR. DINO JOEY CORDOVA
INSTRUCTOR OIC- DEAN SBA VP- ACADEMIC AFFAIRS/DEAN OF INSTRUCTION