COURSE SYLLABUS

Course Title FINANCIAL MANAGEMENT

Course Code FINAMAN
Course Credit 3 UNITS
Course Prerequisite TOURACT
Course Description This course covers an introduction to financial management that focuses on what business entities
should do to achieve their financial goal. The course includes discussions on the function of
finance, the operating environment of finance, key concepts such as time value of money, risk
and return, tools of financial statement analysis, tools of financial planning and forecasting, and
working capital management.
Course Objective The basic objective is to facilitate understanding of the nature and importance of financial
management function in all business entities.
Course Outcomes By the end of the course, the Learner is expected to:
CO1. Know the basic duties and responsibilities of a financial manager.
CO2. Develop the basic skills in financial management.
CO3. Apply the various tools and techniques used by a financial manager.
Prescribed Textbook Timbang, Ferdinand L. (2015). Financial management part 1. Quezon City: C&E Publishing,
Inc.
References Gitman, Lawrence (2013). Principles of managerial finance. Boston: Pearson.
Taillard, Michael (2013). Corporate finance for dummies. New Jersey: Wiley.
Cabrera, Ma. Elenita B. (2012). Financial management: principles and applications.
Mandaluyong City: GIC Enterprises & Co., Inc.
Grading System Class Standing 1st half 25 (includes quizzes, assignments, seatworks)
Mid-Term Exam 25
Class Standing 2nd half 25 (includes quizzes, assignments, seatworks)
Final Exam 25
100%
Course Policies Expectations from the Student
The student’s responsibility is to come to each class prepared. S/he is also expected to take all
examinations on the date scheduled. S/he should read the assigned problems prior to class.
S/he is expected to attend each class and participate actively in the discussions.
Academic Dishonesty
All students are expected to be academically honest. Cheating, lying and other forms of
unethical behavior will not be tolerated. Any student found guilty of cheating in major
examinations or plagiarism in submitted course requirements will receive a “0.0” grade for the
course. Plagiarism refers to the use of books, notes or other intellectual property without giving
proper attribution to its author, or representing the work of another person as one’s own.
Cheating refers to securing help in a test; copying tests, assignments, reports or term papers;
collaborating with other students during an examination or in preparing academic work; signing
another student’s name on an attendance sheet; or otherwise practicing scholastic dishonesty.
Absences
1. A student is considered late, and is considered half-absent, if he/she arrives in class after
the official start time but within the allowable period of 40 minutes.

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 A student is considered absent from class if he is not present within the first 40 minutes of
the scheduled class session.
2. A student is held responsible for all course requirements and for the entire content of the
sessions missed regardless of the reason/s for his/her absences.

LEARNING PLAN

Major Topic: INTRODUCTION TO FINANCIAL MANAGEMENT

Specific Objectives: Learning Outcomes:

At the end of the lesson, the student will be able to:
1. Discuss the primary objectives of financial management CO1
2. Distinguish profit maximization from stakeholders’ wealth maximization
3. Identify the primary functions of the finance manager
4. Analyze problems that are applicable to finance
5. Differentiate between sole proprietorship, partnership and corporation
6. Define the basic features, advantages and disadvantages of the different forms of
business organizations

Teaching and Learning Activities: Assessment Task:

Lecture, Class Discussion/Dialogue, Case Analysis Seatwork, Quiz

Week No. Subtopics

1. Role and environment of Managerial Finance
2. Nature, goal and scope financial management
3. Functions of financial management
1-2
4. Relationship of financial management to accounting and economics
5. Forms of business organization
6. Financial market environment

Major Topic: FINANCIAL STATEMENT ANALYSIS: TOOLS AND TECHNIQUES

Specific Objectives: Learning Outcomes:

At the end of the lesson, the student will be able to:
1. Identify the basic financial statements CO2, CO3
2. Understand how the statement of financial position and statement of
comprehensive income portray the company’s financial condition and
performance, respectively.
3. Determine and assess a company’s cash inflows and outflows
4. Identify the types of accounts that may exist in the accounting system
5. Analyze financial statements using various tools and techniques
6. Understand the limitations of ratio analysis

Teaching and Learning Activities: Assessment Task:

Lecture, Class Discussion/Dialogue, Case Analysis Seatwork, Quiz

Week No. Subtopics

1. Understanding financial statements
3-4 2. Analysis of financial statements
3. Cash flow analysis

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Major Topic: FINANCIAL PLANNING AND FORECASTING

Specific Objectives: Learning Outcomes:

At the end of the lesson, the student will be able to:
1. Understand the importance of financial forecasting as an essential element of CO2, CO3
financial planning
2. Apply different planning tools and techniques to determine the amount of external
financing requirement of a company
3. Prepare and formulate a master budget, step by step, using electronic spreadsheet
4. Prepare pro-forma financial statements

Teaching and Learning Activities: Assessment Task:

Lecture, Class Discussion/Dialogue, Case Analysis Seatwork, Quiz

Week No. Subtopics

1. Financial planning process
5-6 2. Master budget; cash budget
3. Pro-forma financial statements

Major Topic: MID-TERM EXAMINATION

Major Topic: TIME VALUE OF MONEY

Specific Objectives: Learning Outcomes:

At the end of the lesson, the student will be able to:
1. Understand the concept of future value with both annual and intra-year CO2, CO3
compounding
2. Distinguish between future value and present value
3. Calculate the future value and present value of a single sum and an annuity
4. Utilize time value of money tables
5. Determine some financial variables such as sinking fund amount, monthly payment
of an amortized loan, and annual percentage rate

Teaching and Learning Activities: Assessment Task:

Lecture, Class Discussion/Dialogue, Case Analysis Seatwork, Quiz

Week No. Subtopics

1. Future values versus present values
2. Computational tools
7-9
3. Single amounts, annuities, mixed streams
4. Special applications

Major Topic: RISK AND RETURN

Specific Objectives: Learning Outcomes:

At the end of the lesson, the student will be able to:
1. Define risk CO2, CO3
2. Know how risk is measured

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 3. Calculate risk statistics: variance, standard deviation and coefficient of variation
4. Identify types of risk
5. Know how to reduce risk
6. Calculate beta and understand its use in designing a portfolio

Teaching and Learning Activities: Assessment Task:

Lecture, Class Discussion/Dialogue, Case Analysis Seatwork, Quiz

Week No. Subtopics

1. Risk and return fundamentals
2. Risk assessment and measurement
3. Expected rate of return
9-11
4. Risk and return trade-off
5. How to reduce risk
6. Types of risk

Major Topic: SHORT-TERM FINANCIAL DECISIONS (WORKING CAPITAL MANAGEMENT)

Specific Objectives: Learning Outcomes:

At the end of the lesson, the student will be able to:
1. Know how to accelerate cash receipts, delay cash payments CO2, CO3
2. Determine an optimal cash balance
3. Manage receivables, inventory and accounts payable

Teaching and Learning Activities: Assessment Task:

Lecture, Class Discussion/Dialogue, Case Analysis Seatwork, Quiz

Week No. Subtopics

1. Working capital fundamentals
2. Cash and marketable securities management
11-13
3. Receivable and inventory management
4. Current liabilities management

Major Topic: FINAL EXAMINATION

Prepared by OSLER T AQUINO Approved by MYRNA T. BELEN

24 November 2019

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