Saint Louis University

SCHOOL OF ACCOUNTANCY and BUSINESS ADMINISTRATION

Department of Business Administration

REF SABM-BSBA-ACCTG 404B- 2017

1. Course Learning Plan
PERFORMANCE
LEARNING TIME LEARNING
TOPIC ACTIVITIES/STRATEGIES INDICATORS/
OUTCOMES ALLOTMENT RESOURCES
ASSESSMENT TOOLS
PRELIM

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 Saint Louis University
SCHOOL OF ACCOUNTANCY and BUSINESS ADMINISTRATION
Department of Business Administration

1. Outline and I. Treasurership role of the

discuss the finance function
connection A. The framework of financial
between management and the
financial markets, economic environment for
the economy business
and the firm. 1. Advanced applications of
macroeconomic theory as
a basis for understanding
the key economic variables Lecture and discussion Essay
affecting the business
environment
2. Analyze how 2. Fiscal policies: nature and Lecture
monetary, fiscal the effectiveness of fiscal
and other policy Essay
macroeconomic 3. Money and interest rates,
related policies the role of money in the Lecture and
affect the economy, and the supply illustrative actual
financial markets and demand for money cases
and the firm. 4. Monetary policies: attitudes Oral Discussion
to monetary policies and
their problems Lecture and cases
5. Supply-side policies and
problems and policies to 2 hours Oral discussion
improve supply-side policies
6. Policies towards monopolies
and oligopolies, privatization
and deregulation
7. Environmental (“green”)
policies and their Discuss validity given
implications for the actual occurrences in
management of the the market. Oral Discussion Movie: The
economy and the firm Insider
8. The “efficient markets” 2 hours
hypothesis and its relevance
to decision making and to

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 Saint Louis University
SCHOOL OF ACCOUNTANCY and BUSINESS ADMINISTRATION
Department of Business Administration

financial management
practice

2 hours

2 hours

1 hour

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 Saint Louis University
SCHOOL OF ACCOUNTANCY and BUSINESS ADMINISTRATION
Department of Business Administration

3. Identify sources B. The sources of finance- in-

of financing, both depth coverage
internal and 1. The impact of capital
external and market derivatives
state the 2. The determination of
advantages and equity prices
disadvantages of
each type of 3. Bank finance: the
financing method various forms of short-,
medium- and long-term
finance that are
available, including
leasing arrangements
4. Trade credit
5. Government sources:
grants, local, regional
and national aid
schemes, tax incentives,
etc.
6. Venture capital and
financial sources
particularly suited to the
small enterprise
7. Determining the
requirements for Research
financing (how much, 2 hours Lecture outputs
for how long, and for
4. List/outline the what purpose) in
range of relation to an
securities used to enterprise’s operational
generate funds and strategic objectives;
for the company the importance of the
including a more choice of capital
in depth insight structure to an
on the main forms organization Research
2 hours Lecture outputs

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 Saint Louis University
SCHOOL OF ACCOUNTANCY and BUSINESS ADMINISTRATION
Department of Business Administration

of debt and 8. Negotiating term loans

equity securities. with banks and other
financial institutions
5. Discuss the
theory and
practice of
corporate
dividend policy
and alternative 2 hours Lecture and
views on dividend discussions
policies C. Dividend policy
1. Fundamentals
2. Policy theory and
arguments
3. The effect of dividend
policies on financial needs
and the formulation of
dividend policies
4. Factors affecting policy
5. Types of policies
6. Explain the 6. Other forms of dividends 2 hours Lecture/
concept and Computations/Cases
measurement of
risk and return. 1 hour

D. Risk and return of assets

1. Overview
2. Risk of one asset
3. Risk of a portfolio

Prelim Examination

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 Saint Louis University
SCHOOL OF ACCOUNTANCY and BUSINESS ADMINISTRATION
Department of Business Administration

MIDTERMS

7. Identify the II. The role of treasury in risk

nature, sources management
and implications A. Fundamentals of 1 hour Lecture/Discussion Research
of the existence Financial risk management output
of financial risk. ,
1. Nature of risk
8. Articulate why 2. Sources of risk
risk should be 9 hours Lecture/ Discussion
managed and B. Approaches to risk
illustrate the management
different 3. Risk management
ways/strategies strategy
used to manage 4. Risk and utility
them. 5. Portfolio theory and risk
management
9. Describe the 6. Measuring risk on Stories of
general process financial statements corporate
of risk 7. Cost of risk to firms bankruptcies.
management. 8. Benefits of risk reduction
9. Implementing a risk
management program Discuss Best practices
10. Basel Accord 1, 2and 3 in Risk Management
Financial
Lecture on the ratios and
Evolution and financial
developments in the reports of
Basel Accord Philippine
Agreements (Basel Banks to
Accord 1 to 3 ) assess
compliance
with Basel

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 Saint Louis University
SCHOOL OF ACCOUNTANCY and BUSINESS ADMINISTRATION
Department of Business Administration

10. Discuss the 10. Derivatives: futures, options, 3 hours Lecture/Discussion Financial
different types of forward contracts, hedging, Timeline of
financial swaps Derivative
derivatives and related
how they work. Corporate
meltdowns
11. Employ 11. Value at risk (VAR) and
theoretical Black-Scholes option pricing 2 hours Illustrative problems VAR of Real
valuation model as valuation Companies
methods such as tools
the Black
Scholes and VAR
methods to
price/value
these derivatives
5 hours Illustrative Cases Provided
12. Illustrate the 12. Managing different types Cases
management of of risk such as interest rate
risk through risk, foreign exchange risk,
corporate credit risk, using:
hedging using a. Options, including caps,
financial floors and collars
derivatives such b. Forwards and futures
as futures, c. Swaps
forwards and
swaps. 1 hours Researched
13. The scope and benefits of examples of
13. List the benefits financial engineering financial
of financial engineering
engineering and 14. Derivative regulations &
explain accounting standards
derivative
regulations and
related
accounting 1 hour
standards.

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 Saint Louis University
SCHOOL OF ACCOUNTANCY and BUSINESS ADMINISTRATION
Department of Business Administration

Midterm Examination

FINALS

III. Mergers and acquisitions

(M&A)
14. Explain the A. Types of transactions
reasons why 1. Stock purchase
companies may 2. Statutory merger or
decide to merge consolidation
or acquire 3. Asset purchase 2 hours Lecture /discussion
another firm.
B. Preparing for the M&A
15 Describe the 1. Planning the M&A
overall process, 2. Issues to be considered
types of
mergers, the C. Due diligence 2 hours Lecture
legal process,
important
regulations, and D. Strategic planning and
due diligence. implementation

16. Describe E. Organizing the work 1 hour Lecture Group report Researched
takeover stories of
defenses and mergers and
any advantages IV. Special topics in financial acquisitions.
and management
disadvantages A. International financial
they may have. management decisions
1. Alternative methods of
17. Understand financing imports and
various aspects exports
of multinational 2. The workings of international
financial money and capital markets

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 Saint Louis University
SCHOOL OF ACCOUNTANCY and BUSINESS ADMINISTRATION
Department of Business Administration

management and the opportunities that

and explain why they offer to companies as
financial a source of finance and as 3 hours Lecture Group report
managers are a repository for the
concerned with investment of funds
international
financial
management.
3. The management of
financial resources within a
group of companies,
including payment between
companies, cash
management, transfer Researched
18. Identify the pricing, judging the 3 hours Lecture Group report actual
reasons for performance of companies corporate
international within a group, and the occurrences
trade and financial control of a group
evaluate cross- of companies
border
investment 4. The appraisal of
opportunities, risk international capital
exposures of investments, applying the
multinational appropriate techniques,
corporations, and the consideration of
various currency the major issues in the
arrangements decision-making process,
and describe a including strategic
multinational objectives, the principle of
firm’s decision- home country vs. host
making process. country returns, the form of
foreign investments
including use of branches 3 hours Lecture Group report
vs. subsidiaries, the different
methods of financing 1 hour
foreign investments, the

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 Saint Louis University
SCHOOL OF ACCOUNTANCY and BUSINESS ADMINISTRATION
Department of Business Administration

effect of taxation on foreign

investment decisions,
repatriation of sales
amounts, earnings and
charges to foreign
operating companies, and
political risk analysis.

Final Examination

14. Final Course Requirement

None,

15.Assessment and Grading System

Using the grading system stipulated in the SLU Faculty Handbook, the grades will be computed as follows:

Component Weight
Class Standing 30% 2/3 of CS is composed of quizzes
1/3 of CS is composed of other activities such as but not limited to Seat works,
Assignments, Reports and Recitation
Departmental Examination 70% 30 Points: Multiple Choice Theory and Problem-Solving Items; 20 Points: Long Problems
Total 100%
FINAL GRADE (Prelim Grade + Midterm Grade + Tentative Final Grade) / 3

16. Course References

A. Main Reference/s
Bautista, Cardona et al. Financial Management II

B. Books
Brealey, Richard A. and Stewart C. Myers Principles of Corporate Finance
Brightman, E. and P. Daves. Intermediate Financial Management
Eun and Resnick. International Financial Management
Grinblatt, Mark and Sheridan Titman. Financial Markets and Corporate Strategy
Kale and Fendler. Lectures in Corporate Finance

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 Saint Louis University
SCHOOL OF ACCOUNTANCY and BUSINESS ADMINISTRATION
Department of Business Administration

Ybañez, R. C. and Ilano, A. Philippine Corporate Finance Volume 2

Hull, J. Fundamentals of Futures and Options Markets. Pearson Prentice-Hall.

C. Electronic Sources
Journal of International Financial Management & Accounting -...
onlinelibrary.wiley.com/journal/10.1111/(ISSN)1467-646X

The Journal of International Financial Management & Accounting publishes original research dealing with international aspects of
financial management and ...
IAAER - Journal of International Financial Management &...

www.iaaer.org/pages/JIFMACached

Journal of International Financial Management and Accounting

www.scimagojr.com/journalsearch.php?q=100147314&tip=sidCached

Journal of International Financial Management and Accounting ...

sydney.edu.au/business/research/publications/journals/journal_of_international_financial_management_and_accountingCached

Journal of Multinational Financial Management - Elsevier

www.journals.elsevier.com/journal-of-multinational-financial-management/Cached

Journal of International Financial Management & Accounting RG ...

www.researchgate.net/journal/1467-646X_Journal_of_International_Financial_Management_Accounting

International Journal of Managerial Finance - Emerald Insight

www.emeraldinsight.com/journal/ijmf

Revised and Updated: Date:

Prepared by Reviewed by Approved by

JOYCE C. CASTILLO, CPA ALLAN FRANK B. SILVA, CPA, MSBA REYNALDO S. BAUTISTA, DBE, DM
Faculty Department Head Dean

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