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Module 5 Communication and Technology

Purposive Communication

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0% found this document useful (0 votes)
7 views

Module 5 Communication and Technology

Purposive Communication

Uploaded by

anorsaneth
Copyright
© © All Rights Reserved
Available Formats
Download as PDF, TXT or read online on Scribd
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Canarvacanan, Binalonan, Pangasinan

Outcomes-Based Course Syllabus


BACHELOR OF SCIENCE IN ACCOUNTANCY (BSA)

First Semester, S.Y. 2024-2025


ACC11 MANAGERIAL ECONOMICS

VISION: MISSION:

University of Eastern Pangasinan is the best holistic higher University of Eastern Pangasinan exists to develop highly competent
institution known to cultivate excellent and virtuous individuals to professionals and morally responsible individuals through innovations and
become catalyst of progress and development for both the local and industry-oriented instruction, strong relevant research, responsive extension
the global communities programs, value-based curricular offering and principle-centered culture that
define the way of life in the university.
Institutional Outcomes Program Outcomes

The graduates of University of Eastern Pangasinan should be able Graduates of BSA should be able to:
to: 1. Demonstrate working knowledge in the areas of financial accounting
1. Critically analyze and solve problems in order to render sound and reporting, cost accounting and management, management
decisions. accounting, accounting information systems and accounting research
2. Generate new knowledge and produce scholarly works in managing business performance.
contributory to the advancement of their profession and 2. Apply knowledge and skills that will enable them to successfully
sustainable development. respond to various types of assessments and other economic changes.
3. Practice their respective professions efficiently and effectively. 3. Provide appropriate solutions to various accounting problems
4. Build relationships among individuals and promote adhering to the code of ethics and other laws governing the
camaraderie and teamwork in the working environment. profession.
5. Express themselves exemplarily in both oral and written 4. Produce accounting- and finance-related research studies to
communication. determine appropriate solutions to various challenges in the
6. Demonstrate and uphold moral values and standards of the profession; and
society. 5. Demonstrate appropriate professional values and attitudes in
7. Promote and preserve the historical and cultural Filipino performing functions as a professional accounting information
heritage. specialist.
I. Course Code: ACC11
II. Course Title: Managerial Economics
III. Course Credit: Three (3) units
IV. Course Pre-requisite: None
V. Course Description

This course is focused on the application of economic models and rationale choice to business decision making. Topics
include an overview of managerial economics; demand and supply; costs of production and the organization of the firm;
market structure and pricing and output decisions; pricing strategies; and the economics of information and the role of
government in the marketplace.

VI. Course Outcomes


Upon completion of this course, the learners are expected to be able to:
1. List the different goals and constraints that firms face.
2. Apply the economic way of thinking to individual decisions and business decisions.
3. Use calculus (first and second order derivatives) to solve for an optimum solution.
4. Understand how prices get determined in markets, how market participants benefit in the form of consumer surplus
and producer surplus, and what are the consequences of government intervention.
5. Measure the responsiveness of consumers' demand to changes in the price of a good or service, the price of other
goods and services, and income.
6. Understand the different costs of production and how they affect short and long run decisions.
7. Derive the equilibrium conditions for cost minimization and profit maximization.
8. Understand economies of scale, diseconomies of scale, economies of scope, and cost complementarities, and how
each affects the cost of production.
9. Explain the principal-agent problem and why different forms of compensation exist.
10. Understand the four basic market models of perfect competition, monopoly, monopolistic competition, and oligopoly,
and how price and quantity are determined in each model.
11. Explain four different pricing practices such as discrimination, two-part pricing, block pricing, commodity bundling,
transfer pricing, and peak load pricing.
12. Understand why there is a role for the government to play in market economies.
VII. Course Outline
Learning No. of Delivery Mode / Teaching / Assessment
Delivery Hours Strategies Learning of
Schedule Intended Learning Outcomes (ILO) CONTENTS (Face-to-face/ Activities Learning
Synchronous/ Outcomes
PRELIM PERIOD Asynchronous)
Week 1 3 The learners are expected to be able I. Managers, Profits, ▪ Lecture/ ▪ Team learning ▪ Recitation
hours to: and Markets Power Point ▪ Group ▪ Quizzes
1. Economic Way of presentation Discussion ▪ Seat works
1. Explain why managerial Thinking in Business. ▪ Application of ▪ Analyzing short ▪ Assignment
economics relies on 2. Measuring and concepts cases
microeconomics and industrial Maximizing Economic ▪ Classroom ▪ Drills and
organization to analyze business Profit. Q&A exercises
practices and design business 3. Separation of ▪ Internet research
strategies. Ownership and
2. Explain the difference between Control.
economic and accounting profit 4. Market Structure and
and relate economic profit to the Managerial Decision
value of the firm. Making.
3. Describe how separation of
ownership and management can
lead to a principal–agent problem
when goals of owners and
managers are not aligned, and
monitoring managers is costly or
impossible for owners.
4. Explain the difference between
price-taking and price-setting firms
and discuss the characteristics of
the four market structures.
5. Discuss the primary opportunities
and threats presented by the
globalization of markets in
business.
Week 2 3 The learners are expected to be able II. Demand, Supply, and ▪ Lecture/ ▪ Team learning ▪ Recitation
hours to: Market Equilibrium Power Point ▪ Group ▪ Quizzes
presentation Discussion ▪ Seat works
1. Identify demand functions and 1. Demand. ▪ Application of ▪ Analyzing short ▪ Assignment
distinguish between a change in 2. Supply. concepts cases
demand and a change in quantity 3. Market Equilibrium. ▪ Classroom ▪ Drills and
demanded. 4. Market Exchange. Q&A exercises
2. Identify supply functions and 5. Changes in market ▪ Internet research
distinguish between a change in Equilibrium.
supply and a change in quantity 6. Ceiling and Floor
supplied. Prices.
3. Explain why market equilibrium
occurs at the price for which
quantity demanded equals
quantity supplied.
4. Measure gains from market
exchange using consumer
surplus, producer surplus, and
social surplus.
5. Predict the impact on equilibrium
price and quantity of shifts in
demand or supply.
6. Examine the impact of
government-imposed price
ceilings and price floors.
Week 3 3 The learners are expected to be able III. Marginal Analysis ▪ Lecture/ ▪ Team learning ▪ Problem
hours to: for Optimal Power Point ▪ Group solving
Decisions presentation Discussion ▪ Recitation
1. Define several key concepts and ▪ Application of ▪ Analyzing short ▪ Quizzes
terminology. 1. Unconstrained concepts cases ▪ Seat works
2. Use marginal analysis to find Maximization. ▪ Classroom ▪ Drills and ▪ Assignment
optimal activity levels in 2. Constrained Q&A exercises
unconstrained maximization Optimization. ▪ Problem solving
problems and explain why sunk ▪ Internet research
costs, fixed costs, and average ▪ Board work
costs are irrelevant for decision
making.
3. Employ marginal analysis to find
the optimal levels of two or more
activities in constrained
maximization and minimization
problems.
Week 4 3 The learners are expected to be able IV. Basic Estimation ▪ Lecture/ ▪ Team learning ▪ Problem
hours to: Techniques Power Point ▪ Group solving
presentation Discussion ▪ Recitation
1. Set up and interpret simple linear 1. Simple Linear ▪ Application of ▪ Analyzing short ▪ Quizzes
regression equations. Regression Model. concepts cases ▪ Seat works
2. Estimate intercept and slope 2. Fitting a Regression ▪ Classroom ▪ Drills and ▪ Assignment
parameters of a regression line Line. Q&A exercises
using the method of least- 3. Testing for Statistical ▪ Problem solving
squares. Significance. ▪ Internet research
3. Determine whether estimated 4. Evaluation of ▪ Board work
parameters are statistically Regression Equation.
significant using either t-tests or p- 5. Multiple Regression.
values associated with parameter 6. Nonlinear Regression
estimates. Analysis.
4. Evaluate how well a regression
equation “fits” the data by
examining the R2 statistic and test
for statistical significance of the
whole regression equation using
an F-test.
5. Set up and interpret multiple
regression models that use more
than one explanatory variable.
6. Use linear regression techniques
to estimate the parameters of two
common nonlinear models:
quadratic and log-linear
regression models.
Week 5 3 The learners are expected to be able V. Theory of ▪ Lecture/ ▪ Team learning ▪ Problem
hours to: Consumer Power Point ▪ Group solving
Behavior presentation Discussion ▪ Recitation
1. Explain the concept of utility and ▪ Application of ▪ Analyzing short ▪ Quizzes
the basic assumptions underlying 1. Assumptions on concepts cases ▪ Seat works
consumer preferences. Consumer Theory. ▪ Classroom ▪ Drills and ▪ Assignment
2. Define the concept of indifference 2. Indifference Curves. Q&A exercises
curves and explain the properties 3. Consumer’s Budget ▪ Problem solving
of indifference curves and Constraint. ▪ Internet research
indifference maps. 4. Utility Maximization. ▪ Board work
3. Construct a consumer’s budget 5. Individual Demand
line and explain how to rotate or and Market Demand
shift the budget line when either Curves.
prices or income change. 6. Corner Solutions.
4. Derive and interpret the
equilibrium conditions for an
individual consumer to be
maximizing utility subject to a
budget constraint.
5. Use indifference curves to derive
a demand curve for an individual
consumer and construct a market
demand curve by horizontally
summing individual demand
curves.
6. Define a corner solution and
explain the condition that creates
a corner solution.
Week 6 3 The learners are expected to be able VI. Elasticity and ▪ Lecture/ ▪ Team learning ▪ Problem
hours to: Demand Power Point ▪ Group solving
presentation Discussion ▪ Recitation
1. Define price elasticity of demand 1. The Price Elasticity of ▪ Application of ▪ Analyzing short ▪ Quizzes
and use it to predict changes in Demand. concepts cases ▪ Seat works
quantity demanded and changes 2. Price Elasticity and ▪ Classroom ▪ Drills and ▪ Assignment
in the price of a good. Total Revenue. Q&A exercises
2. Explain the role price elasticity 3. Factors Affecting ▪ Problem solving
plays in determining how a Price Elasticity of ▪ Internet research
change in price affects total Demand. ▪ Board work
revenue. 4. Calculating Price
3. List and explain several factors Elasticity of Demand.
that affect price elasticity of 5. Marginal Revenue,
demand. Demand and Price
4. Calculate price elasticity over an Elasticity.
interval along a demand curve 6. Other Demand
and at a point on a demand curve. Elasticities.
5. Relate marginal revenue to total
revenue and demand elasticity
and write the marginal revenue
equation for linear inverse
demand functions.
6. Define and compute the income
elasticity of demand and the
cross-price elasticity of demand.
MIDTERM PERIOD
Week 7 3 The learners are expected to be able VII. Demand ▪ Lecture/ ▪ Team learning ▪ Problem
hours to: Estimation and Power Point ▪ Group solving
Forecasting presentation Discussion ▪ Recitation
1. Explain the strengths and ▪ Application of ▪ Analyzing short ▪ Quizzes
weaknesses of direct methods of 1. Direct Methods of concepts cases ▪ Seat works
demand estimation. Demand Estimation. ▪ Classroom ▪ Drills and ▪ Assignment
2. Illustrate an empirical demand 2. Specification of the Q&A exercises
function, either a linear or Empirical Demand ▪ Problem solving
nonlinear functional form, and Function. ▪ Internet research
explain the mathematical 3. Estimating Demand ▪ Board work
properties of each type. for a Price-Setting
3. Employ linear regression Firm.
methodology to estimate the 4. Time-Series Forecast
demand function for a single of Sales and Price.
price-setting firm. 5. Seasonal (or Cyclical)
4. Forecast sales and prices using Variation.
time-series regression analysis.
5. Use dummy variables in time-
series demand analysis to
account for cyclical or seasonal
variation in sales.
6. Discuss and explain several
important problems that arise
when using statistical methods to
forecast demand.
Week 8 3 hrs The learners are expected to be able VIII. Production and ▪ Lecture/ ▪ Team learning ▪ Problem
to: Cost in the Short Power Point ▪ Group solving
Run presentation Discussion ▪ Recitation
1. Explain general concepts of 1. Concepts in ▪ Application of ▪ Analyzing short ▪ Quizzes
production and cost analysis. Production and Cost. concepts cases ▪ Seat works
2. Examine the structure of short-run 2. Production in the Short ▪ Classroom ▪ Drills and ▪ Assignment
production based on the relation Run. Q&A exercises
among total, average, and 3. Short-Run Cost of ▪ Problem solving
marginal products. Production. ▪ Internet research
3. Examine the structure of short-run 4. Relationship Between ▪ Board work
costs using graphs of the total cost Short Run Cost and
curves, average cost curves, and Production.
the short-run marginal cost curve.
4. Relate short-run costs to the
production function using the
relations between (i) average
variable cost and average product,
and (ii) short-run marginal cost and
marginal product.

Week 9 3 The learners are expected to be able IX. Production and ▪ Lecture/ ▪ Team learning ▪ Problem
hours to: Cost Power Point ▪ Group solving
in the Long Run presentation Discussion ▪ Recitation
1. Graph a typical production ▪ Application of ▪ Analyzing short ▪ Quizzes
isoquant and discuss the 1. Production Isoquants. concepts cases ▪ Seat works
properties of isoquants. 2. Isocost Curves. ▪ Classroom ▪ Drills and ▪ Assignment
2. Construct isocost curves for a 3. Optimal Combination Q&A exercises
given level of expenditure on of Inputs. ▪ Problem solving
inputs. 4. Optimization and Cost. ▪ Internet research
3. Apply optimization theory to find 5. Long-Run Costs. ▪ Board work
the optimal input combination. 6. Long-Run and Short-
4. Construct the firm’s expansion Run Costs.
path and show how it relates to
the firm’s long-run cost structure.
5. Calculate long-run total, average,
and marginal costs from the firm’s
expansion path.
6. Explain how a variety of forces
affects long-run costs: scale,
scope, learning, and purchasing
economies.
7. Show the relation between long-
run and short-run cost curves
using long-run and short-run
expansion paths.

Week 10 3 The learners are expected to be able X. Production and ▪ Lecture/ ▪ Team learning ▪ Problem
hours to: Cost Power Point ▪ Group solving
Estimation presentation Discussion ▪ Recitation
1. Define and explain the properties ▪ Application of ▪ Analyzing short ▪ Quizzes
of a short-run cubic production 1. Short-Run Production concepts cases ▪ Seat works
function. Function. Classroom Q&A ▪ Drills and ▪ Assignment
2. Employ regression analysis to 2. Estimation of Short- exercises
estimate a short-run production Run Production ▪ Problem solving
function. Function. ▪ Internet research
3. Discuss two important problems 3. Short-Run Cost ▪ Board work
concerning the proper Estimation.
measurement of cost: correcting 4. Estimation of Short
for inflation and measuring Run Cost Function.
economic (opportunity) costs.
4. Define and estimate a short-run
cost function using a cubic
specification.

Week 11 3 The learners are expected to be able XI. Managerial ▪ Lecture/ ▪ Team learning ▪ Problem
hours to: Decisions in Power Point ▪ Group solving
Competitive presentation Discussion ▪ Recitation
1. Discuss three characteristics of Markets ▪ Application of ▪ Analyzing short ▪ Quizzes
perfectly competitive markets. concepts cases ▪ Seat works
2. Explain why the demand curve 1. Perfect Competition. ▪ Classroom ▪ Drills and ▪ Assignment
facing a perfectly competitive firm 2. Profit Maximization in Q&A exercises
is perfectly elastic and serves as the Short- Run and ▪ Problem solving
the firm’s marginal revenue curve. Long-Run. ▪ Internet research
3. Determine short-run profit- 3. Profit Maximizing ▪ Board work
maximizing output, derive firm and Input Usage.
industry supply curves, and 4. Profit Maximizing
identify the amount of producer Output Decision.
surplus earned.
4. Explain the characteristics of long-
run competitive equilibrium for a
firm, derive long-run industry
supply curves, and identify
economic rent and producer
surplus.
5. Determine the profit-maximizing
level of usage of a variable input.
6. Employ empirically estimated or
forecasted values of market price,
average variable cost, and
marginal cost to calculate the
firm’s profit-maximizing output and
profit.

Week 12 3 The learners are expected to be able XII. Managerial ▪ Lecture/ ▪ Team learning ▪ Problem
hours to: Decisions Power Point ▪ Group solving
for Firms with presentation Discussion ▪ Recitation
1. Define market power and describe Market ▪ Application of ▪ Analyzing short ▪ Quizzes
how own-price elasticity, cross- Power concepts cases ▪ Seat works
price elasticity, and the Lerner ▪ Classroom ▪ Drills and ▪ Assignment
index are used to measure market 1. Measurement of Q&A exercises s
power. Market Power. ▪ Problem solving
2. Explain why barriers to entry are 2. Barriers to Entry. ▪ Internet research
necessary for market power in the 3. Profit Maximization - ▪ Board work
long run and discuss the major Monopoly.
types of entry barriers. 4. Profit Maximizing
3. Determine the profit-maximizing Input Usage.
output and price for a monopolist. 5. Monopolistic
4. Determine the profit-maximizing Competition.
input usage for a monopolist. 6. Profit-Maximizing
5. Determine the profit-maximizing Output and Pricing
price and output under Decision.
monopolistic competition. 7. Multiplant Firms
6. Employ empirically estimated or
forecasted demand, average
variable cost, and marginal cost to
calculate profit-maximizing output
and price for monopolistic or
monopolistically competitive firms.
7. Select production levels at
multiple plants to minimize the
total cost of producing a given
FINAL PERIOD total output for a firm.
Week 13 3 The learners are expected to be able XIII. Strategic ▪ Lecture/ ▪ Team learning ▪ Problem
hours to: Decision Making Power Point ▪ Group solving
in Oligopoly presentation Discussion ▪ Recitation
1. Employ concepts of dominant Markets ▪ Application of ▪ Analyzing short ▪ Quizzes
strategies, dominated strategies, concepts cases ▪ Seat works
Nash equilibrium, and best- 1. Decision Making ▪ Classroom ▪ Drills and ▪ Assignment
response curves to make When Rivals Make Q&A exercises s
simultaneous decisions. Simultaneous ▪ Problem solving
2. Employ the roll-back method to Decisions. ▪ Internet research
make sequential decisions, 2. Strategy When Rivals ▪ Board work
determine existence of first- or Make Sequential
second-mover advantages, and Decisions.
employ credible commitments to 3. Corporation in
gain first- or second-mover Repeated Strategic
advantage. Decisions.
3. Explain why cooperation can 4. Strategic Entry
sometimes be achieved when Deterrence.
decisions are repeated over time
and discuss four types of
facilitating practices for reaching
cooperative outcomes.
4. Explain why it is difficult, but not
impossible, to create strategic
barriers to entry by either limit
pricing or capacity expansion.
Week 14 3 The learners are expected to be able XIV. Advanced Pricing ▪ Lecture/ ▪ Team learning ▪ Problem
hours to: Techniques Power Point ▪ Group solving
presentation Discussion ▪ Recitation
1. Explain why uniform pricing does 1. Price Discrimination ▪ Application of ▪ Analyzing short ▪ Quizzes
not generate the maximum 2. First Degree (or concepts cases ▪ Seat works
possible total revenue and how Perfect Price ▪ Classroom ▪ Drills and ▪ Assignment
price discrimination can generate Discrimination. Q&A exercises s
more revenue. 3. Second Degree Price ▪ Problem solving
2. Explain how to practice first- Discrimination ▪ Internet research
degree price discrimination to Methods. ▪ Board work
earn greater revenue and profit 4. Third Degree Price
than charging a uniform price. Discrimination.
3. Explain how to practice second- 5. Pricing Practices for
degree price discrimination by Multiproduct Firms.
using either two-part pricing or 6. Cost-Plus Pricing.
declining block pricing.
4. Explain how to practice third-
degree price discrimination.
5. Determine the profit-maximizing
prices when a firm sells multiple
products related in consumption
and explain how firms can
profitably bundle two or more
products to sell for a single price.
6. Understand why cost-plus pricing
usually fails to maximize profit.
Week 15 3 The learners are expected to be able XV. Decisions Under ▪ Lecture/ ▪ Team learning ▪ Problem
hours to: Risk Power Point ▪ Group solving
and Uncertainty presentation Discussion ▪ Recitation
1. Explain the difference between ▪ Application of ▪ Analyzing short ▪ Quizzes
decision making under risk and 1. Risk and Uncertainty. concepts cases ▪ Seat works
under uncertainty. 2. Measuring Risk with ▪ Classroom ▪ Drills and ▪ Assignment
2. Compute the expected value, Probability Q&A exercises s
variance, standard deviation, and Distributions. ▪ Problem solving
coefficient of variation of a 3. Decision Under Risk. ▪ Internet research
probability distribution. 4. Decisions Under ▪ Board work
3. Employ the expected value rule, Uncertainty.
mean-variance rules, and the
coefficient of variation rule to
make decisions under risk.
4. Explain expected utility theory and
apply it to decisions under risk.
5. Make decisions under uncertainty
using the maximax rule, the
maximin rule, the minimax regret
rule, and the equal probability
rule.

Week 16 1 hour The learners are expected to be able XVI. Government ▪ Lecture/ ▪ Team learning ▪ Problem
to: Regulation of Power Point ▪ Group solving
Business presentation Discussion ▪ Recitation
1. Define social economic efficiency ▪ Application of ▪ Analyzing short ▪ Quizzes
and explain why well-functioning 1. Market Competition concepts cases ▪ Seat works
competitive markets achieve and Social Economic ▪ Classroom ▪ Drills and ▪ Assignment
social economic efficiency without Efficiency. Q&A exercises s
government regulation. 2. Market Failure and ▪ Problem solving
2. Explain the concept of market Government ▪ Internet research
failure and explain why it provides Intervention. ▪ Board work
an economic justification for 3. Market Power and
government intervention in Public Policy.
markets. 4. Problem of Negative
3. Identify deadweight loss Externality.
associated with market power and 5. Nonexcludability.
discuss ways antitrust policy, 6. Information and
second-best pricing, and two-part Market Failure.
pricing can reduce the cost of
market power.
4. Discuss pollution as a negative
externality and show how
government regulation can create
incentives for firms to choose the
optimal level of pollution.
5. Explain why common property
resources and public goods are
underproduced and how
government can reduce market
failure created by non-
excludability.
6. Discuss why imperfect information
about product price and quality
can lead to market failure.
7.
Week 16 1 hour The learners are expected to be able XVII. IT Controls Part ▪ Lecture/ ▪ Team learning ▪ Problem
to: II: Power Point ▪ Group solving
Security and presentation Discussion ▪ Recitation
1. Be able to identify the principal Access ▪ Application of ▪ Analyzing short ▪ Quizzes
threats to the operating system concepts cases ▪ Seat works
and the control techniques used to 1. Controlling the ▪ Classroom ▪ Drills and ▪ Assignment
minimize the possibility of actual Operating System. Q&A exercises s
exposures. 2. Controlling the ▪ Problem solving
2. Enumerate the principal risks Database ▪ Internet research
associated with electronic Management System. ▪ Board work
commerce conducted over 3. Controlling Networks.
intranets and the Internet and 4. Electronic Data
understand the control techniques Interchange Controls
used to reduce these risks. (EDI).
3. Enumerate the risks to database
integrity and the controls used to
mitigate them.
4. Recognize the unique exposures
that arise in connection with
electronic data interchange (EDI)
and understand how these
exposures can be reduced.

Week 16 1 hour The learners are expected to be able XVIII. IT Controls Part ▪ Team learning ▪ Problem
to: III: Systems ▪ Group solving
Development, Discussion ▪ Recitation
1. Be familiar with the controls and Program ▪ Analyzing short ▪ Quizzes
audit tests relevant to the systems Changes, and cases ▪ Seat works
development process. Application ▪ Drills and ▪ Assignment
2. Identify the risks and controls Controls exercises s
associated with program change ▪ Problem solving
procedures and the role of the 1. Systems Development ▪ Internet research
source program library. Controls. ▪ Board work
3. Identify the auditing techniques 2. Application Controls.
(CAATTs) used to verify the 3. Testing Computer
effective functioning of application Application Controls.
controls. 4. Substantive Testing.
4. Identify the auditing techniques
used to perform substantive tests
in an IT environment
VIII. Course Output Design/prepare a PowerPoint presentation on any topic discussed in this course.
IX. Course Requirements 1. Attendance/Active Participation in Class Discussion
2. Individual Reporting
3. Assignments
4. Prelim, Midterm & Final Examination

X. Course References • Jimenez (2022). Managerial Economics in the 21st Century. Rex Books Store
• Froeb, McCam, Ward, and Shor (2019). Managerial Economics. C&E Publishing, Inc.
• McGraw Hill Education. Managerial Economics Business Strategy. C&E Publishing, Inc.
XI. Grading System
Quizzes 30%
Paper Work 20%
Recitation 10%
Major Exam 40%
TOTAL 100%
Prepared by: Checked and recommended by: Approved by:

ALYSSA CELIAN V. TORRES, CPA BONIFACIO B. TARAPE, JR., CPA, MBA, DBA
Instructor Program Head GLORIA C. NEMEDEZ, PhD
Asst. Vice President for Academic Affairs
BONIFACIO V. TARAPE, CPA, MBA
Dean

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