Course Outline – Financial Management

I. Fundamentals of Financial Management

A. What are the importance and nature of Financial Management

B. What are the roles of Financial Managers in related to

1. Investment

2. Operating

3. Financing decision

II. Concepts and Techniques of Financial Management

A. What are the Financial Statement Analysis

1. Four types of Financial Statement Analysis

2. Financial ratios

3. Financial forecasting using additional funds needed (AFN)

B. What is Working Capital Finance

1. Working Capital Management

2. Working capital investment and financing policies

3. Cash and marketable securities management

4. Receivables management

5. Inventory management

6. Sources and estimating cost of short-term funds

C. What is Capital Budgeting

1. Factors of Capital Investment decisions

 2. Two types of capital budgeting techniques (non-discounted
and discounted)

3. Project screening, project ranking and capital rationing

4. Sensitivity Analysis

D. What are investments, risks and rates of returns

1. Types and measures of risks

2. Degree of operating, financial and total leverage

3. Derivatives and investment models

4. Capital Market

5. Investments Products

E. What are the Capital structure and long-term financing decision

1. Tools of capital structure management

a. EBIT – EPS Analysis

b. Financial Leverage Ratios

2. Sources of intermediate and long term financing

3. Cost of Capital

III. Management Consultancy

A. What are the scopes of management consultancy engagements

B. What are the professional attributes of management consultants

1. Technical Skills (Education Requirements)

2. Interpersonal Skills

3. Consulting Process Skills

 C. What are the areas and stages of management advisory services

1. Related to Finance and Accounting

2. Related to Non Finance and Accounting

D. What are the project feasibility studies

1. Areas covered and components

2. Project Engineering

3. Financial Aspects

IV. Economic Concepts

A. Macroeconomics

B. Microeconomics

V. Updates on Special Concerns

A. Globalization

B. Digital and Information Technology

C. Governance and Ethics

D. Regulatory Requirements and Consideration

E. Effective Business Communication

References:

 Revised CPALE Syllabi Effective May 2019.pdf

 Accounting Today Journal. New York: Source Media Inc.

 Accounting Research Journal.www.picpa.com

 Cabrera, Ma. Elenita B. (2011 Edition). Management Consultancy

Principles and Engagements: GIC Enterprises and Cor. Inc.

 394235562-Syllabus-in-Acctg-13-Management-Consultancy-BSA-
doc

 Fin 105 Syllabus

 FINANCE251