Professional Documents
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PHILOSOPHY
The PHILIPPINE COLLEGE OF SCIENCE AND TECHNOLOGY is committed to the pursuit of excellence relative to student’s professional growth and
development.
VISION
PHILIPPINE COLLEGE OF SCIENCE AND TECHNOLOGY envisions producing quality graduates fully equipped with knowledge, attitudes, values and
skills and who are globally competitive in their chosen profession ever ready to render quality services.
MISSION STATEMENT
PHILIPPINE COLLEGE OF SCIENCE AND TECHNOLOGY provides quality education to every student through a well-balanced research oriented
learning environment that develops critical and creative thinking for maximum development of individual’s talents and capabilities.
INSTITUTIONAL OBJECTIVES
In pursuit of its Vision and Mission, PHILIPPINE COLLEGE OF SCIENCE AND TECHNOLOGY will achieve the following:
1. Provide programs and activities that will enhance the development of the students physically, intellectually, culturally, emotionally,
socially, spiritually and morally.
2. Provide college education opportunities to poor but deserving students through the PHILIPPINE COLLEGE OF SCIENCE AND TECHNOLOGY
scholarship grants.
3. Train students with globally competitive technical skills that will make them competent and capable of handling challenges in life.
4. Provide manpower needs of the country with professionally qualified graduates imbued with dignity and high moral values who are
mature, self-reliant, responsible and self-discipline citizens.
SPECIAL OBJECTIVES
To provide the country with globally competit6ive and professionally licensed graduates as integral part of the total manpower needed for the
economic development in the national and international levels.
Issue Date Prepared by: Reviewed by: Recommended by: Approved by:
Revision Status
Instructor Department Head ELSE MARIE T. VILLANUEVA, CPA, MBA ENGR. RAUL GIRONELLA, Sr.
Revision Date
College Dean VP for Academic Affairs
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COLLEGE OF ACCOUNTANCY AND BUSINESS PROGRAMS
PHILOSOPHY
The Philippine College of Science and Technology, College of Accountancy and Business Programs provides excellent trainings in business
education in a highly competitive world.
GENERAL OBJECTIVES
1. To develop, implement, evaluate and continually improve programs of business education that enhance administrative competence
and entrepreneurial abilities;
2. To develop the professional and technical proficiency of business education students so that they can become effective leaders in
their chosen careers.
SPECIFIC OBJECTIVES
The above goal will be achieved through the following specific objectives:
1. To provide students with basic concepts of economics, finance, management, marketing and business law;
2. To apply these concepts in business and related professions;
3. To inculcate social responsibilities in business;
4. To develop the entrepreneurial potential of students; and
5. To update students with emerging business trends in consonance with information age.
THREE-YEAR DIPLOMA COURSE IN ACCOUNTANCY
PROGRAM OUTCOMES
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The Three-Year Diploma Course in Accountancy aims to provide a framework for developing the skills and knowledge needed for
employment and self-employment in the progressively dynamic business environment. The Diploma is developed specifically in recognition of
the growing importance of individuals equipped with essential skills and knowledge in accountancy context.
The objectives of the program are to prepare students to embark on a career in the accountancy field or to further continuing education at the
sub-professional level by providing them:
Knowledge and skills of accounting, economics, management, business law, business communications, numeracy and information
technology;
Cognitive, communication and interpersonal skills;
Information technology skills;
An educational experience to pursue life-long learning; and
A strong sense of responsibility as a member of the society.
LEARNING OUTCOMES
1. Demonstrate the understanding of fundamental accounting knowledge and skills for higher level of study, employment or self-
employment.
2. Record financial transactions and prepare financial statements in compliance with acceptable accounting principles for various forms of
organisations, be it profit or not-for-profit.
3. Demonstrate good interpersonal and communication skills in order to function as a member of the society.
4. Demonstrate analytical, judgment and critical thinking skills in decision-making and problem-solving in relations with financial
information and business operations.
5. Develop values, ethics, and skills necessary to embrace a career in accountancy at sub-professional level and for lifelong learning.
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REQUISITE
COURSE DESCRIPTION
The course includes introduction into the theory of financial market, the relationship of economic system and financial system --
importance and functions of financial market, financial and real investments, direct and indirect financing, systematization of financial
market, systematization of securities market, factors of financial market integration, and the role of financial institutions.
REFERENCE: 1. Brigham and Houston (2009). Fundamentals of Financial Management
2. Levinson, Mark (2014). The Economist Guide to Financial Markets: Why They Exist and How They Work
COMPETENCE
COURSE INTENDED LEARNING OUTCOMES (CILO’S)
CHECK-UP PERIOD
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and financial economical Peer discussion is (2014). The
system -- system. encouraged in doing Economist Guide to
Importance and 2. Explain why assignments. Financial Markets:
functions of financial managers Why They Exist and
financial market need to Lecture/discussion How They Work
Financial and real understand the
investments, direct environment and Interactive learning
and indirect markets within
financing which businesses
Systematization of operate.
financial market 3. Describe the
Systematization of markets where
securities market capital is raised,
Factors of financial securities are
marktes integration traded, and stock
prices are
established, and
also the
institutions that
operate in these
markets.
PRELIMINARY PERIOD
CONTENT/TOPIC INTENDED LEARNING OUTCOME SUGGESTED REFERENCES AND ASSESSMENT TASKS
(ILO’S) TEACHING/LEARNING EQUIPMENTS (AT’s)
ACTIVITIES (TLAs)
Chapter 2 After the chapter, the Advanced reading of 1. Brigham and Preliminary recitation 1
Financial Institutions -- students are expected to: the chapter is Houston (2009).
Functions and Importance 1. Narrate the role of encouraged. Fundamentals of Preliminary quiz 1
the financial Financial Management
Banking system, institutions Assignments are Graded participation
2. Levinson, Mark
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banking operating in the given in advance. (2014). The Economist
institutions financial markets, Guide to Financial Preliminary exam
Insurance financial Peer discussion is Markets: Why They
instruments and encouraged in doing Exist and How They
companies
Work
Institutions of products, and assignments.
collective investing financial analysis.
Others institutions 2. Enumerate the Lecture/discussion
of financial market different financial
institutions Interactive learning
involved in this
operation.
MIDTERM PERIOD
CONTENT/TOPIC INTENDED LEARNING OUTCOME SUGGESTED REFERENCES AND ASSESSMENT TASKS
ILO’S) TEACHING/LEARNING EQUIPMENTS (AT’s)
ACTIVITIES (TLAs)
Chapter 3 After the chapter, the Advanced reading 1. Brigham and Houston Midterm recitation 1
Interest Rates students are expected to: of the chapter is (2009). Fundamentals of
Functions of 1. Discuss the effect encouraged. Financial Management Midterm quiz 1
interest rates in of interest rates on
2. Levinson, Mark
financial and investment. Assignments are Graded participation
(2014). The Economist
economic system 2. Explore the given in advance. Guide to Financial
Theories of interest principal factors Markets: Why They Exist
rates that determine the Peer discussion is and How They Work
Relationships level of interest encouraged in
among basic types rates. doing assignments.
of interest rates
Lecture/discussion
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Interactive learning
Chapter 4 After the chapter, the Advanced reading 1. Brigham and Houston Midterm recitation 2
Determination of Interest students are expected to: of the chapter is (2009). Fundamentals of
Rates 1. Recall the encouraged. Financial Management Midterm quiz 2
Loanable Funds procedures used
2. Levinson, Mark
Theory for determining Assignments are Graded participation
(2014). The Economist
Economic Forces the values of and given in advance. Guide to Financial
That Affect Interest rates of return on Markets: Why They Exist Midterm exam
Rates investments. Peer discussion is and How They Work
Evaluation of 2. Define and encouraged in
Interest Rates Over establish what doing assignments.
Time affect the level of
Forecasting interest rates. Lecture/discussion
Interest Rates
Interactive learning
SEMI-FINAL PERIOD
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2. Determine what assignments. to Financial
security investment Markets: Why
can best be availed of. Lecture/discussion They Exist and
3. Discuss financial How They Work
derivatives and are Interactive learning
they used sometimes.
Chapter 6 After the chapter, the Advanced reading of 1. Brigham and Semi-final
Basic Theories of Financial students are expected to: the chapter is Houston (2009). recitation 2
Investments 1. Apply basic encouraged. Fundamentals of
Investments: types, basic investment decisions Financial Semi-final quiz 2
characteristic and also use financial Assignments are Management
Supply and demand on instruments and tools given in advance. Graded
markets of financial in life situations and in 2. Levinson, Mark participation
investment instruments professional practice. Peer discussion is (2014). The
Basic factors of 2. Discuss what affects encouraged in doing Economist Guide Semi-final exam
investment supply and demand on assignments. to Financial
investments. Markets: Why
3. Explain why Lecture/discussion They Exist and
individuals invest. How They Work
Interactive learning
FINAL PERIOD
CONTENT/TOPIC INTENDED LEARNING OUTCOME SUGGESTED REFERENCES AND ASSESSMENT TASKS
(ILO’S) TEACHING/LEARNING EQUIPMENTS (AT’s)
ACTIVITIES (TLAs)
Chapter 7 After the chapter, the Advanced reading of 1. Brigham and Final recitation 1
Money Markets students are expected to: the chapter is Houston (2009).
Money Market Securities 1. Enumerate the encouraged. Fundamentals of Final quiz 1
Institutional Use of different money Financial
Money Markets market instruments Assignments are Management Graded
Valuation of Money that an individual can given in advance. participation
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Market Securities invest in. 2. Levinson, Mark
Risk of Money market 2. Describe the risk Peer discussion is (2014). The
securities encountered in money encouraged in doing Economist Guide to
Interaction Among market instruments. assignments. Financial Markets:
money market Yields 3. Discuss how money Why They Exist and
Globalization of Money markets have become Lecture/discussion How They Work
Markets. globalized.
Interactive learning
Chapter 8 After the chapter, the Advanced reading of 1. Brigham and Final recitation 2
Bond Markets students are expected to: the chapter is Houston (2009).
Background on Bonds 1. Explain the use of encouraged. Fundamentals of Final quiz 2
Treasury Bonds bonds, why they are Financial
Corporate Bonds issued by a Assignments are Management Graded
corporation. given in advance. participation
2. Discuss the types of 2. Levinson, Mark
bonds companies and Peer discussion is (2014). The Final exam
government agencies encouraged in doing Economist Guide to
issue. assignments. Financial Markets:
3. Discuss the terms that Why They Exist and
are contained in bond Lecture/discussion How They Work
contracts.
4. Differentiate treasury Interactive learning
bonds from corporate
bonds.
5. Explain the risk to
which both bond
investors and issuers
are exposed to.
COURSE ASSESSMENT:
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(Criteria for Grading)
Methods of Evaluation: Students will be evaluated according to the following:
05 Examinations (Check-Up Examination, Preliminary Examination, Mid-Term Examination, Semi-Final Examination and Final Examination);
14 Recitations (Preliminary Recitation, Mid-Term Recitation, Semi-Final Recitation and Final Recitation);
14 Quizzes; and
10 Assessment
The final course grade will be computed according to the following formula:
1. Eighty percent (80%) attendance or better
2. Seventy five percent (75%) general average based on the grading system as follows:
a. Prelim Grade- (5%) (Assignment) + (10%) (Recitation) + (50%) (Quizzes) + (35%)[(Checkup exam + Prelim Exam)/2]
b. Midterm Grade- [(Prelim Grade)+ (TMG)/2]; where :TMG= (5%) (Assignment) + (10%) (Recitation) + (50%) (Quizzes) + (35%) (Midterm Exam)
c. Final Grade = (Midterm Grade) + 2 (TFG)/3; where TFG = (5%) (Assignment) + (10%) (Recitation) + (50%) (Quizzes) + (35%)[(S-Final Exam + Final Exam)/2]
COURSE POLICIES
(Requirements)
A. Attendance Procedure: Attendance will be taken at the beginning of each class. Students are expected to attend every class. Students are responsible for all
materials covered during any absence and assignments must be completed by the due date for credit. The absence of four or more lectures and/or labs will result
in a “DROPPED” grade. Missed exams will require proof of extenuating circumstances for any make-up consideration;
B. Absence due to illness: if you are sick, DO NOT ATTEND THE CLASS. Contact the instructor by email, telephone, or cellphone to discuss how will you keep up with
the coursework assignments and complete the tasks assigned.
C. Methods of Instruction: Methods will include lectures and demonstrations that discuss the terms, concepts and formulate of the assigned chapter. During the
lecture a quizzes about the basic concepts of each chapter will be given. The student is expected to read one chapter and solve the assigned problems each week.
This will require an average of five hours of study outside of the classroom each week. The previously assigned problems will be collected for grading and the
solution will be derived in class. This process is designed to help the student thoroughly understand the conce3pts and applications of the material covered.
D. Academic Honesty: All students are expected to behave with academic honest. It is not academically honest, for example, to misrepresent another person’s
worlds or ideas as one’s own, to take credit for someone else’s work or ideas; to cope and paste material from another document or from the internet, to accept
help on a test or to obtain advanced information or confidential test materials or to act in a way that might harm another students’ chance for academic success.
When the instructor believes that a student has failed to maintain academic honesty, he or she may be given an “F” grade, either for the assignment, quiz,
examination, or the course depending upon the severity of the offense.
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