Republic of the Philippines

Laguna State Polytechnic University

Province of Laguna

College of Business Management and Accountancy

An Outcomes-Based Learning Program

I. UNIVERSITY

VISION: The Laguna State Polytechnic University is the center of sustainable development initiatives transforming lives and communities.

MISSION: LSPU provides quality education through responsive instruction, distinctive research, and sustainable extension and production services for
improved quality of life towards nation building.

QUALITY POLICY: We, At LSPU are committed with continual improvement to provide quality, efficient and effective services to the university
stakeholders’ highest level of satisfaction through a dynamic and excellent management system imbued with utmost integrity, professionalism and
innovation.

AN OUTCOMES-BASED LEARNING PROGRAM (Syllabus)

Program: Bachelor of Science in Business Administration – Financial Management Academic Year: 2019-2020
Course Title: Financial Management (FM 101) Semester: First
Pre-Requisites: Managerial Accounting (CBMEC 2) No. of Units: 3 No. of Hours: 54

Part 1. Course Description, Course Outline, and Timeframe

This course is an introductory course designed to make students understand the areas of financial management. The course covers the
essential, fundamental concepts needed to help students develop finance literacy without becoming overwhelmed. It also covers discussions on financial
forecasting, planning and control, working capital management and the basics of capital budgeting.

At the end of the course, students are expected to understand and evaluate financial statements and how corporation make important
investment and financing decisions to achieve its corporate goals and objectives.

LSPU-ACAD-SF-017 Rev. 0 10 August 2016

Part 2. Outcomes-based Macro Curriculum Framework

Intended Learning Outcomes (ILOs)

Institutional (ILOs)
LSPU Graduate Attributes
LSPU Graduates is expected to be a:
1. Responsible and Upright Citizen, who is
capable of achieving high level personal well-
being contributive to the harmony and
INTEGRITY
Program Intended Course Intended
Learning Outcomes Learning Outcomes
When you have fully completed the Bachelor of
Science in Business Administration major in When you have fully completed Financial
Financial Management, you should be Management, you should be graduates who:
graduates who:
Demonstrate competence as a business Exhibit deep comprehension of the
administration graduate, equipped with different concepts and analytical tools
knowledge and mastery of business needed in the financial management.

betterment of the profession, family, society, management concepts.

and nation.
2. Compassionate Leader who is an advocate
Be one of those working as an advocate of Apply the knowledge in financial
of good governance and quality good governance of all programs, project management in managing every business
management for a quality of life. and activities (PPAs) related to financial enterprise.
management.
3. Professionally Skilled, who applies Perform the basic functions of Apply the financial planning process using
INNOVATION PROFESSIONALISM

technological as worker-leader in the field of management such as planning, organizing, the projected financial statement method,
expertise apt to the global needs. staffing, directing, leading and controlling. cash flow analysis and working capital
4. Effective Communicator who is proficient in management.
the exchange of information orally and in Demonstrate proficiency in serving as a Share information in the basic of using
writing both in English and in Filipino in bridge for communication of technical financial strategies, SWOT analysis, among
interpreting, expressing and negotiating know-how for unlearned members of the others.
meanings in relevant settings for lifelong community and professionals.
5. Creative and Critical Thinker, who articulates Select the proper decision tools to critically, Integrate and apply acquired knowledge to
and produces entrepreneurial resources analytically, and creatively solve problems problem situations that would be likely
extended to families and community for and drive expected results. encountered in practice.
improvement.
6. Competent Research Oriented Individual, Innovate business ideas based on emerging Demonstrate understanding of the
who is able to analyze facts methodically, industry requirements. dynamics of financial management
discover and establish new theory to use in through timely and updated economic
LSPU-ACAD-SF-017 Rev. 0 10 August 2016
 solving problems and decision making information obtained through research
contributory to the sustainability of the needs and market analysis.
of the community.

Part 3. Curriculum Mapping

Program Outcomes Specific to

Professional Core Sub-Discipline BSBA-FM
PO1 PO2 PO3 PO4
Financial Management (FM 101) L L L P
Financial Analysis and Reporting (FM 102) L P P P
Credit and Collections (FM 103) L P P P
Capital Market (FM104) L P P P
Banking and Financial Institution (FM 105) L L P P
Special Topics in Financial Management (FM 106) L L P P
International Business and Trade (FM 107) L L P L
Monetary Policy and Central Banking (FM 108) L L P L
Internship (600 hrs) (FM 109) L O O O

L – Learned
P – Practiced skills with supervision
O – Demonstrated skills without supervision

Part 4. Teaching and Learning Matrix

Teaching-Learning
Weeks Intended Learning Outcomes (ILOs) Course Contents Assessment Tasks
Activities
1st Week  Introduce students the Orientation: Class/Virtual Formal Recitations of
following: 1. LSPU Vision and Mission Discussions the VMGO of the
-LSPU Vision and 2. Quality Policy university.
Mission. 3. CBMA Goals and Objectives Rote Learning
LSPU-ACAD-SF-017 Rev. 0 10 August 2016
 -Goals and Objectives
of CBMA
 Explain the content of the
syllabus
 Discuss Rules and
Regulations of LSPU/College
under the New Normal
 Determine students’
expectations of the course.
2nd Week  Describe the nature, goal
and basic scope of financial
management
 Explain briefly the three
major types of decisions
that the Finance Manager
makes
 Discuss the importance or
significance of financial
management
 Describe the relationship
between Financial
Management and
Accounting
 Describe the relationship
between Financial
Management and
Economics
3rd  Discuss the importance of
Week objective setting in a
business enterprise
 Describe the primary
financial objectives of a
business firm
 Explain the responsibilities
of a Finance Manager to
achieve the firm’s financial
objectives
LSPU-ACAD-SF-017
4. Adopted Rules and Regulations for New Normal
5. Syllabus
6. Orientation to the Course
1. Nature, Purpose and Scope of Financial  Online discussion  Recitation
Management using Google  Completion of the
1.1. Nature of Financial Management platform indicated
1.2. The Goal of Financial Management  Performing online performance task
1.3. Scope of Financial Management activities through
 Answering
1.4. Types of Financial Decisions google classroom
questions and
1.5. Significance of Financial Management  Online presentation
1.5.1 Broad Applicability  Student performing quizzes in directed
1.5.2 Reduction of Chances of Failure and submitting assessment
1.5.3 Measurement of Return on Investment activities using
1.6. Relationship between financial google classroom
management and accounting
1.7. Relationship between financial
management and economics
1.8. Financial Management and Public
Responsibility
2. Relationship of Financial Objectives to  Online discussion  Recitation
Organizational Strategy and Other using Google  Completion of the
Organizational Objectives platform indicated
2.1. Strategic Financial Management  Performing online performance task
2.2. Financial Objectives of a Business activities through
 Answering
Organization google classroom
questions and
2.3. (Short-term & Long-term)  Online presentation
2.4. Responsibilities to Achieve the Financial  Student performing quizzes in directed
Objectives and submitting assessment
2.3.1 Investing activities using (Module 1)
Rev. 0 10 August 2016
  Understand the nature of
environmental (“green”)
policies and their
implications for the
management of the
economy and firm
4th Week  Describe the role of Finance
Manager in achieving the
primary goal of the firm
 Understand how finance fits
in the organizational
structure of the firm
 Enumerate the fundamental
activities of the Treasurer
and the Controller
 Explain how the finance
function relates to the other
functional areas of a
business
 Learn the importance of
corporate governance in
achieving the goals of a
business organization.
 Appreciate the importance
of ethics in finance
5th  Explain the basic legal forms
Week of business organizations
such as, sole proprietorship,
partnership and corporation
 Know the advantages and
disadvantages of adopting
the
- Sole Proprietorship
- Partnership
- Corporation
 Determine the form of
business organization most
adaptable to an enterprise
LSPU-ACAD-SF-017 Rev. 0
2.3.2 Financing google classroom
2.3.3 Operating
2.4 Environmental “Green” Policies and
their Implications for the Management
of the Economy and Firm.
3. Functions of Financial Management  Online discussion  Recitation
3.1. Role of Finance Manager using Google  Completion of the
3.2. The Finance Organization platform indicated
3.3. Relationship with Other Key Functional  Performing online performance task
Managers activities through
 Answering
3.4. Corporate Governance google classroom
questions and
3.5. Jobs in Finance  Online presentation
3.6. Ethical Behavior  Student performing quizzes in directed
and submitting assessment
activities using (Module 2)
google classroom
4. Forms of Business Organization  Online discussion  Recitation
4.1. The Organization of the Business Firm using Google  Completion of the
4.2. Legal Forms of Business Organization platform indicated
4.2.1 Proprietorship  Performing online performance task
4.2.1.1 Advantages and Disadvantages activities through
 Answering
4.2.2 Partnership google classroom
questions and
4.2.2.1 Advantages and Disadvantages  Online presentation
4.2.3 Corporation  Student performing quizzes in directed
4.2.3.1 Advantages and Disadvantages and submitting assessment
4.3 Important Business Trends activities using
4.3.1 Globalization of the Firms google classroom
4.3.2 Ever-improving Information
Technology
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  Understand the important
trends such as:
- Increased globalization
of business
- Improving information
technology
- Corporate governance
- Outsourcing
And how they import a
business firm’s operation
6th  Understanding how
Week business activities are
reported through the
financial statements
 Appreciate the general
objectives of financial
statements
 Enumerate and identify the
needs of various users that
demand financial accounting
information
 Enumerate the sources of
information about a
business enterprise
 Understand the benefits and
costs of supplying
accounting information
 Identify the required
financial statements and
know how they are
interconnected
 Know the nature and
significance of the:
a. Statement of Financial
Position (or Balance Sheet
Statement)
b. Statement of
Comprehensive Income
LSPU-ACAD-SF-017 Rev. 0
4.3.3 Corporate Governance
4.3.4 Outsourcing
5. Understanding Financial Statements  Online discussion  Recitation
5.1. How Business Activities Are Reported using Google  Completion of the
5.2. General Objectives of Financial Statements platform indicated
5.3. Demand for Financial Accounting  Performing online performance task
Information activities through
 Answering
5.3.1 Managers and Employees google classroom
questions and
5.3.2 Investors and Analysts  Online presentation
5.3.3 Creditors and Suppliers  Student performing quizzes in directed
5.3.4 Shareholders and Directors and submitting assessment
5.3.5 Regulatory and Tax Agencies activities using
5.3.6 Customers and Potential Strategic google classroom
Partners
5.3.7 Other decision makers
5.4. Sources of Information About Business
Enterprise
5.5. Benefits of Disclosure
5.6. Costs of Disclosure
5.7. Constraints on Relevant and Reliable
Information
5.8. Financial Statements
5.9. Linkage of Financial Statements
5.10. Statement of Financial Position
5.10.1 Investing Activities
5.10.2 Financing Activities
5.10.3 Working Capital
5.11 Statement of Comprehensive Income
5.11.1 Operating Activities
5.12 Statement of Stockholders’ Equity
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 c. Statement of
Stockholder’s Equity and
d. Statement of Cash Flows
7th– 8th  Define financial statement
Week analysis
 Understand the need to
analyze the broader
business environment
 Know the basics of
profitability analysis
 Realize the limitations of
financial statements analysis
 Analyze a business firm’s
short-term financial
position, asset liquidity and
management, long-term
financial position and
profitability using financial
ratios
 Apply the DuPont
Disaggregation Analysis
LSPU-ACAD-SF-017 Rev. 0
5.13 Statement of Cash Flows
6. Assessment of the Firm’s Operating Efficiency  Online discussion  Recitation
and Financial Position Through Financial using Google  Completion of the
Statement Analysis platform indicated
6.1. Financial Analysis Defined  Performing online performance task
6.2. Analyzing the Broader Business activities through
 Answering
Environment google classroom
questions and
6.3. Basics of Profitability Analysis.  Online presentation
6.4. Limitations of Financial Statement Analysis  Student performing quizzes in directed
6.5. Financial Ratio Analysis (& Category) and submitting assessment
6.5.1 Liquidity Ratios activities using (Module 3 & 4)
 Current ratio google classroom
 Acid test ratio(Quick ratio)
 Working Capital to Total Assets
 Working Capital
 Cash Flow Liquidity ratio
 Defensive Interval Ratio
6.5.2 Asset management Ratios
Accounts Receivable-
 Trade Receivable turnover
 Average Collection period
(Or Number of Days’ Sales
Uncollected)
Inventory Turnover/s
 Merchandise turnover
 Finished Goods inventory
 Goods in process turnover
 Raw Materials turnover
 Days supply inventory
 Working Capital turnover
10 August 2016
  % of each current asset to
total current assets
 Current asset turnover
 Payable turnover
 Operating Cycle
 Days cash
 Free cash flow
 Investment or asset
turnover
 Sales to fixed assets(plant
asset turnover)
6.5.3 Debt Management Ratios
 Debt ratio
 Equity ratio
 Debt to equity ratio
 Fixed assets to total equity
(2 formula-/TE & TA)
 Book value per share of
ordinary shares
 Times interest earned
 Times preferred dividend
requirement earned
 Times fixed assets earned

6.5.4 Profitability
 Gross profit margin
 Operating profit margin
 Net profit margin (Rate
of return o net sales)
 Cash flow margin
 Rate of return on assets
(ROA)
 Rate of return on equity
 Earnings per share
 Price earnings ratio
 Dividend payout
 Dividend Yield
 Dividends per share
LSPU-ACAD-SF-017 Rev. 0 10 August 2016

9th  Explain the usefulness of the
Week statement of cash flows as
far as decision making is
concerned
 Know the classification of
the cash flow activities
 Identify the various sources
and applications of cash
according to the firm’s
- Operating Activities
- Financing Activities
- Investing Activities
 Be familiar with the content
and form of the Statement
of Cash Flows
 Calculate cash flow from
operating activities using
- Direct method
- Indirect method
10th
Week
11th  Explain the concept and
Week application of leverage in
business.
 Knowhow cost-volume-
profit relationship is applied
in determining a firm’s
LSPU-ACAD-SF-017 Rev. 0
 Rate of return on average
current assets
 Rate of return per turnover
of current assets
6.5.5 Market Book Ratios
6.5.6 The Du Pont DisAggregation Analysis
7. Cash Flow Analysis  Online discussion  Recitation
7.1. Usefulness of the Statement of Cash Flows using Google  Completion of the
7.2. How the Statement of Cash Flows is Used platform indicated
in Measuring the Firm’s Financial Liquidity  Performing online performance task
and Financial Flexibility activities through
 Answering
7.3. Free Cash Flow google classroom
questions and
7.4. The Basic Approach to a Cash Flow  Online presentation
Statement  Student performing quizzes in directed
7.5. Classification of Cash Flow Activities and submitting assessment
7.4.1 Operating Activities activities using
7.4.2 Investing Activities google classroom
7.4.3 Financing Activities
7.6. Content and Form of the Statement of
Cash Flows
7.7. Calculating Cash Flow from Operating
Activities
7.7.1 Direct Method
7.7.2 Indirect Method
Midterm
Examination
8. Operating and Financial Leverage  Online discussion  Recitation
8.1 Leverage in Business using Google  Completion of the
8.2 CVP Analysis platform indicated
8.2.1 Contribution Margin per unit  Performing online performance task
(or Marginal Income per unit) activities through
 Answering
8.2.2 Contribution Margin ratio google classroom
questions and
10 August 2016
 a. Breakeven volume
b. Margins of safety
c. Operating Outcome
if change occur in
various elements
affecting profit such as
-Selling price
-Volume
-Variable & fixed
Costs
- Sales mix
 Explain the assumptions and
limitations of the CVP
analysis
 Explain the meaning of
operating leverage
 Calculate and interpret the
firm’s degree of financial
leverage
 Calculate and interpret the
firm’s degree of financial
leverage
 Explain the impact of
combining operating and
financial leverage
LSPU-ACAD-SF-017 Rev. 0
8.3 CVP Analysis for Breakeven Planning  Online presentation quizzes in directed
8.4 CVP Analysis for Revenue and Cost Planning  Student performing assessment
8.5 Assumptions and Limitations of CVP Analysis and submitting
8.6 Sales Mix activities using
8.7 Operating leverage google classroom
8.7.1 Degree of Operating Leverage
8.7.2 Alternative Approach
8.7.3 Limitations of Analysis
8.7.4 Illustrative Case 8-2 Operating Leverage/
CVP Relationship
8.8 Financial Leverage
8.8.1 Impact of Earnings
8.8.2 Degree of Financial leverage
8.8.3 Limitations to Use of Financial Leverage
8.9 Combining Operating and Financial Leverage
10 August 2016

 Explain the concept and
12th perspective of financial
Week planning
 Explain the benefits that can
be derived from financial
planning
 Know the elements of a
basic financial planning
model
 Understand the
determinants of a firm’s
growth rates
 Know and apply the
financial planning process
using the Projected Financial
Statement Method (Percent
of Sale Method)
12th  Explain the relationship
Week between financial planning
and control
 Discuss the nature, purposes
and limitations of the
budget
 Enumerate the types of
budgets
 Explain and apply the steps
in developing a master
budget
LSPU-ACAD-SF-017 Rev. 0
 Online discussion  Recitation
using Google  Completion of the
9. Financial Forecasting for Strategic Growth platform indicated
9.1. Definition of Financial Planning  Performing online performance task
9.2. Growth as Financial Management Goal activities through
 Answering
9.3. Perspective of Financial Planning google classroom
questions and
9.4. Benefits from Financial Planning  Online presentation
9.5. Financial Planning Models  Student performing quizzes in directed
9.6. Financial Planning Process and submitting assessment
9.7. The Project Financial Statement Method activities using
Step 1 - Forecast the Income Statement google classroom
Step 2 – Forecast the Statement of
Financial Position
Step 3 – Raising the additional funds
Needed
Step 4 – Consider financing feedbacks
9.7.1 Illustrative Case 9-1 Financial Forecasting
(Percent of Sales Method)
9.7.2 Illustrative Case 9-2 Projected Financial
Statements with Financing Feedback
9.8. Analysis of Forecast
10. Forecasting Short-Term (Operating) Financial
Requirement  Online discussion  Completion of the
10.1 Financial Planning and Control Process using Google indicated
10.2 Budgeting Defined platform performance task
10.3 Purposes of the Budget  Performing online
 Answering
10.4 Advantages and Limitations of Budgets activities through
questions and
10.5 Types of Budget google classroom
10.5.1 The Operating Budget  Online presentation quizzes in directed
10.5.2 The Financial Budget  Student performing assessment
10.5.3 The Capital Investment Budget and submitting  Recitation
10.6 Steps in Developing a Master Budget (5) activities using
10.7 Illustrative Case 10-1 Comprehensive google classroom
Master Budget Preparation
10 August 2016
 13th  Understand the concept of
Week working capital
management
 Know the importance of
working capital
management
 Identify and understand the
factors affecting the firm’s
working capital policy
 Appreciate the need of
knowing how to trace cash
movement through the
firm’s operation
 Understand and calculate
the operating cycle and cash
conversion cycle of a
business firm
 Know how operating cycle
can be shortened
 Distinguish the alternative
policies as to the amount of
investment in current assets
 Identify and distinguish
between the costs relevant
to investment in current
assets
 Know the alternative
policies in financing
investment in current
assets.
14th  Understand the concept of
Week cash management
 Learn the objectives of cash
management
 Identify the reasons for
holding cash balances
 Determine the target cash
LSPU-ACAD-SF-017 Rev. 0
11. Addressing the Working Capital Policies and  Online discussion  Recitation
Management of Short-Term Assets and using Google  Completion of the
Liabilities platform indicated
11.1 Reasons Why Working Capital  Performing online performance task
Management is Important. activities through
 Answering
11.2 Factors Affecting the Firm’s Working google classroom
questions and
Capital  Online presentation
11.3 Tracing Cash and Net Working Capital  Student performing quizzes in directed
11.3.1 The Operating Cycle and submitting assessment
11.3.1.1 Calculation of Operating Cycle activities using (Module 5)
11.3.2 The Cash Conversion Cycle google classroom
11.3.2.1 Calculation of Cash Conversion Cycle
11.4 How can Operating Cycle Be Reduced
11.5 Some Aspects of Short-Term Financial
Policy
11.6 Alternative Policies as to the Size of
Investment in Current Assets
11.7 Costs Relevant to Investment in Current
Assets
11.8 Alternative Strategies in Financing
Working Capital
11.9 Different Policies for Financing Current
Assets
11.9.1 Flexible Financing Policy (Fig. 11-8)
11.9.2 Restricted Financing Policy (Fig. 11-9)
11.9.3 Compromise Financing Policy
(Fig. 11-10)
11.10 Which Financing Policy Should be
Chosen
12. Cash and Marketable Securities Management  Online discussion  Recitation
12.1 Objective of Cash Management using Google  Completion of the
12.2 Reasons for Holding Cash Balances platform indicated
12.3 Determining the Target Cash Balance  Performing online performance task
12.3.1 Cash Budget activities through
 Answering
12.3.2 Cash Break-even Chart google classroom
questions and
12.3.3 Optimal Cash Balance using the  Online presentation
10 August 2016
 balance using
- Cash budget
- Cash Break-even Chart
- Optimal Cash Balance
 Explain the other factors
that influence the target
cash balance
 Determine the cash
management techniques to
manage properly the cash
flows of the firm
 Explain the objective of
marketable securities
management
 Realize the reason for
holding marketable
securities
 Identify the factors
influencing the choice of
marketable securities
 Learn the types of
marketable securities
15th  Explain the need to manage
Week accounts receivable
 Explain the objectives of
receivable management
 Explain the nature of credit
policy and explain its
elements
 Know the costs associated
with the investment in
accounts receivable
 Explain the cost-benefit
relationship in credit and
collection policies
 Analyze proposed changes
in credit policy
 Explain the need to manage
LSPU-ACAD-SF-017 Rev. 0
a. Baumol Model  Student performing quizzes in directed
b. Miller-Orr Model and submitting assessment
12.4 Other Factors Influencing Target Cash activities using (Module 6)
Balance google classroom
12.5 Cash Management Techniques
12.6 Marketable Securities Management
12.6.1 Reasons for Holding Marketable
Securities
12.6.2 Factors Influencing the Choice of
Marketable Securities
12.6.3 types of Marketable Securities
12.6.3.1 Money Market Instruments (2)
12.6.3.2 Treasury Bills
12.6.3.3 Other Short-term Commercial Papers
Issued by Finance Companies, Banks
and Other Corporations
12.6.3.4 Negotiable Certificates of Deposits
12.6.3.5 Repurchase Agreements
12.6.3.6 Banker’s Acceptance
12.6.3.7 Money Market Mutual Fund
13.0 Accounts Receivable and Inventory  Online discussion  Recitation
Management using Google  Completion of the
13.1 Accounts Receivable Management platform indicated
13.1.1 Objectives of Accounts Receivable  Performing online performance task
Management activities through
 Answering
13.1.2 Credit Policy google classroom
questions and
13.1.3 Costs Associated with Investment in  Online presentation
Accounts Receivable  Student performing quizzes in directed
13.1.4 Summary of Trade-Offs in Credit and and submitting assessment
Collection Policies activities using (Module 7)
13.1.5 Analyzing Proposed Changes in Credit Policy google classroom
13.1.6 Marginal or Incremental Analysis of Credit
Policies
13.1.7 Illustrative Case 1. Relaxation of Credit
Policy
13.1.8 Illustrative Case 11. Change in Credit Terms
10 August 2016
 inventories 13.2 Inventory Management
 Explain the objective of 13.2.1 Objective of Inventory Management
inventory management 13.2.2 Functions of Inventories
 Explain the functions of 13.2.3 Cost Associated with Investment in
inventories Inventory
 Identify the cost associated 13.2.4 Inventory Management Techniques
with investment in 13.2.4.1 Inventory Planning
inventory 13.2.4.2 Reorder Point
 Learn how to determine 13.2.4.3 Illustrative Case 111. Economic Order
- Economic Order Quantity Determination
Quantity 13.2.4.4 Illustrative Case 1V. EO, Reorder Point
- Reorder Point Determination
 Explain the 13.2.4.5 Illustrative Case V. Cost Associated with
different level Safety Stock
monitoring and 13.2.5 Level Monitoring and Inventory Control
inventory Systems
control a. Fixed Order Quantity System
systems b. Fixed Reorder Cycle System
c. Optional Replenishment System
d. ABC Classification System

16th  Explain the 14.0 Short-Term Sources for Financing Current  Online discussion  Recitation
Week need for short- Assets using Google  Completion of
term financing 14.1 Factors in Selecting a Source of Short-Term platform the indicated
 List the factors Funds  Performing online performance
in selecting the 14.2 Estimating Cost of Short-term Credit activities through
task
source of 14.2.1 Accruals google classroom
 Answering
short-term 14.2.2 Cost of Trade Credit  Online presentation
funds 14.2.3 Cost of Bank Loans  Student performing questions and
 Compute the 14.2.4 Cost of Commercial Paper and submitting quizzes in
estimated cost 14.3 Sources of Short-Term Funds activities using directed
of short-term 14.3.1 Unsecured Credit Versus Secured Credit google classroom assessment
credit. 14.3.2 Spontaneous ort-term Financing Versus (Module 8)
 Identify and Nonspontaneous Negotiated Short-term
explain the Financing
different 14.3.3 Accruals
sources of 14.3.4 Trade Credit

LSPU-ACAD-SF-017 Rev. 0 10 August 2016

 short-term
funds and how
they can be
availed of
17th –  Explain the need to
18th compute the firm’s cost of
Week capital.
 Understand the specific
investor-supplied capital
such as debt, preferred
shares and ordinary equity
 Calculate:
1. After-tax cost of debt
2. Cost of preferred
share
3. Cost of ordinary equity
Share using:
3.1 The Capital Asset
Pricing Model
3.2 Bond Yield + Risk
Premium
Approach
3.3 Dividend Yield +
Growth Rate
Approach
3.4 Discounted Cash
Flow Approach
3.5 Earnings-Price
Ratio Method
4. Cost of Retained
Earnings
 Understand when external
equity should be
availed of
 Know the problems in
estimating cost of capital
 Calculate Weighted
Average Cost of Capital
LSPU-ACAD-SF-017 Rev. 0
14.3.5 Short-term Bank Loans
14.3.6 Line of Credit
14.3.7 Commercial Paper
14.3.7 Pledging or Assignment of A/R
15.0 Long -Term Investment Decisions  Online  Recitation
15.1 Calculating the Cost of Capital discussion using  Completion of
15.2 Specific Capital Component Costs Google platform the indicated
15.2.1 Cost of Debt (Kd)  Performing performance
15.2.2 Cost of Preferred Share (Kp) online activities
task
15.2.3 Cost of Ordinary Equity Share through google
15.2.3.1 Cost of Equity  Answering
classroom
a. The CAPM Approach  Online questions and
b. Bond Yield Plus Risk Premium presentation quizzes in
Approach  Student directed
c. Dividend Yield Plus Growth Rate performing and assessment
Approach submitting (Module 9)
d. Discounted Cash Flow (DCF) Approach activities using
e. Earnings - Price ratio Method google
15.2.3.2 Cost of New Ordinary Equity Shares classroom
15.2.3.3 Cost of Retained Earnings
15.3 Problems Encountered with Estimates of Cost
Of Capital
15.4 Determination of Weighted Average Cost of
Capital
15.4.1 Historical Weights
15.4.2 Target Weights
10 August 2016
 using Historical Weights
and Target Weights

18th–19th Final Examination

Week

Part 5. References
 Financial Management, Comprehensive Volume, 2019-2020 edition by Ma. Elenita B. Cabrera
 Fundamentals of Financial Management,6th edition by Prassana Chandra
 Brigham, E. F., & Houston, J. F. (2012). Fundamentals of Financial Management. Cengage Learning.
 www.csun.edu>Web-Stuff>Lecture-Notes-Mid1,pdf (An Introduction to Financial Management-CSUN.edu)
 vcmdrp.tums.ac.ir>file >1stgahe_mali>moton_english PDF (Financial Management)
 www.researchgate.net>publication>252931751_Financi ... PDF (Financial Management Practices: Theory and Application
 www.r.rcac.org>wp-content>uploads>2014/12> RC… PDF (The Basics of Financial Management)

Materials: Books, Laptop, Whiteboard, slides presentations and other materials

Part 6. Learners’ Assessment (Grading System)

Attendance 10%
Quizzes 30%
Participation 30%
 Recitation 10%
 Activity/Tasks 20%
Major Examinations 30%

Total 100%

Part 7. Course Policies

LSPU-ACAD-SF-017 Rev. 0 10 August 2016

 1. Student is expected to attend and complete the scheduled 54 hours on line sessions for the given coursework through their presents in virtual
discussion of lesson.
2. It is the student responsibility to inform the instructor/professor of his inevitable skipping of classes and a formal notice in advance of excuse in
classes should be made. Students following these procedures will be permitted to make up both assignments and examinations in consultation with
faculty. Unexcused absences and unexcused skipping or non-appearance in virtual session may affect student’s grade.
3. When, in the judgement of the instructor, a student has been absent to such a degree as to impair his/her status relative to credit for the course, the
faculty can drop the student from the class with a grade of 5.0 before the course-drop deadline.
4. In the classroom and in all other academic activities, students are expected to uphold the highest standard of academic integrity and any form of
scholastic dishonesty is not allowed.
5. Active participation of everybody is enjoined during the online presentation of the topic.
6. Student is responsible for meeting all requirements and observing every deadline.

Prepared by: Reviewed by: Approved:

Margie V. Oficial, CPA,MBA,CESE Emily C. Wagan, Ed.D. Marcial M. Bandoy,Ed. D.

Faculty Program Coordinator Dean/Associate Dean

LSPU-ACAD-SF-017 Rev. 0 10 August 2016