JOSE RIZAL UNIVERSITY

College of Business Administration and Accountancy

Accountancy Department

VISION
JRU will be a market leader in the use of technology for innovation in teaching and learning to produce graduates of social importance.

MISSION
The University aims to develop its students to become useful and responsible citizens through the effective transfer of relevant knowledge and
desirable values.

INSTITUTIONAL OUTCOME
A JRU graduate has the competencies and values in the disciplinal area completed such that he/she is a useful and responsible citizen of the country.

COURSE SYLLABUS
Course Title: Financial Markets
Course Code: ACC C601
Credit Units: 3 units
Course Description: The course is a continuation of Financial Management I and provides a conceptual framework within which key financial decisions and
risks relating to corporations are analyzed. This analysis considers shareholder wealth maximization, long-term financing, capital budgeting, risk management
(the nature ofrisk, risk concepts, benefits of risk management, risk management processes, enterprise-wide risk management, managing operating risk and
financial risk,credit risk models including Basel II, capital acquisition analysis, capital structure decision, valuation of financial instruments, and the dividend
decision. It also examines the main types of derivative contracts: forward contracts, swaps and options, and how these instruments are used in managing
andmodifying financial risks.

Pre-Requisite: ACC C204

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 JOSE RIZAL UNIVERSITY
College of Business Administration and Accountancy
Accountancy Department

Placement: Third Year, 1st Semester

Program Educational Objectives (PEO):

Three to five years after completing the Bachelor of Science in Accountancy (BSA) program, the graduate will:
1. excel in their profession/career utilizing the knowledge acquired in the BS Accountancy program;
2. become effective collaborators and innovators in solving accounting issues, applying professional/technical skills and competencies to make a
positive impact on society; and
3. be engaged in life-long learning and professional development through self-study, continuing education, or graduate and professional studies.

Student Outcomes (SO):

After the completion of the program, the graduates of the Bachelor of Science in Accountancy (BSA) program shall be able to:
a. take the Certified Public Accountant (CPA) examination by showing excellence in financial accounting and reporting, auditing, advanced financial
accounting and reporting, management advisory services, regulatory framework for business transactions and taxation;
b. exhibit accounting and auditing skills for employment in private establishments and government agencies; and
c. express oneself clearly and effectively with stakeholders in oral or written form using information and communication technology (ICT) skills; and
d. demonstrate social responsibility with high personal, moral and ethical standard.

Course Learning Outcomes (CLO):

At the end of this course, the students shall be able to:
CLO1: demonstrate knowledge of concepts and principles pertaining to risks and returns, cost of debt, preferred stock, and common stock, cost of
capital and tools and techniques of capital budgeting;.
CLO2: apply the concepts and principles learned in solving simple and complicated problems, and;
CLO3: develop appropriate solution to various case scenarios and comprehensive problems.

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 JOSE RIZAL UNIVERSITY
College of Business Administration and Accountancy
Accountancy Department

CLO Grid: Each CLO vis-à-vis SO and PEO:

CLO SO PEO
CLO1 a 1
CLO2 a 1
CLO3 a&c 1&2

Course Outline:

Course Teaching
Time Frame Topic/Content Learning Learning Assessment Evaluation
Outcomes Activities
Week 1 Orientation of JRU vision/mission, core Synchronous virtual Asynchronous:
values, PEO, SO, course outcomes, meeting Assignment
3 hours grading system and course policies. (45 minutes) Canvas
Review of Working Capital

Asynchronous:
(Discussion notes,
Downloadable pdf
file, YouTube
tutorials)

Weeks 2 & 3 1. Risk and Return CLO 3 Online research Commentary 50% of the
1.1 Nature and concepts (SMC Holdings and paper (P1) students got a

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 JOSE RIZAL UNIVERSITY
College of Business Administration and Accountancy
Accountancy Department

6 hours 1.2 Applications through problem – International Asynchronous: rating of ≥ 2.5

solving and case analysis Operations) Assignment on a 5-point
Canvas scale.
CLO1 Synchronous virtual
meeting 50% of the
(45 minutes) students got a
Summative test rating of ≥ 2.5
(WW1)
Asynchronous:
(Discussion notes,
Downloadable pdf
file, YouTube
tutorials)

Weeks 4, 5, & 6 1. Cost of Capital and Weighted Average CLO2 Synchronous virtual Asynchronous: 50% of the
9 hours Cost of Capital meeting Assignment students got a
1.1 Theories and principles (45 minutes) Canvas rating of ≥ 2.5
1.2 Application through case problems. on a 5-point
CLO1 scale.
Asynchronous: Summative test
(Discussion notes, (WW2) 50% of the
Downloadable pdf students got a
file, YouTube rating of ≥ 2.5
tutorials)

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 JOSE RIZAL UNIVERSITY
College of Business Administration and Accountancy
Accountancy Department

CLO1 50% of the

Prelim Examination students got a
rating of ≥ 2.5

Weeks 7, 8, 9 1. Capital Budgeting CLO2 Synchronous virtual Asynchronous: 50% of the

9 Hours 1.1 Net present value, internal rate of meeting Assignment students got a
return, and economic value-added (45 minutes) Canvas and rating of ≥ 2.5
method. Case Analysis on a 5-point
1.1.1 Theories and applications (CFA Financial scale.
1.1.2 Cash flows for expansion versus CLO1 Asynchronous: Structure)
replacement decisions, sunk cost (Discussion notes, 50% of the
and opportunity cost. Downloadable pdf students got a
1.1.3 Relevant operating cash inflows, file, YouTube rating of ≥ 2.5
terminal cash flow associated tutorials) Summative test
with the proposed capital (WW1)
expenditure.

Weeks 10 & 11 1. Evaluation of Capital Budgeting as CLO3 Synchronous virtual Asynchronous: 50% of the
6 hours Applied to Capital Structures meeting Assignment students got a
a) Cost of Debt Equity, and (45 minutes) Canvas rating of ≥ 2.5
b) Cost of Security Equity. on a 5-point
CLO1 Summative test scale.
Asynchronous: (WW2)

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 JOSE RIZAL UNIVERSITY
College of Business Administration and Accountancy
Accountancy Department

(Discussion notes, 50% of the

Downloadable pdf students got a
file, YouTube rating of ≥ 2.5
tutorials)

50% of the
CLO1 Midterm Examination students got a
rating of ≥ 2.5

Weeks 13 – 1. Payout Policies: cash payout CLO2 Synchronous virtual Asynchronous: 50% of the
15 policies, procedures and tax meeting Assignment students got a
9 hours treatments. (45 minutes) Canvas and rating of ≥ 2.5
2. Calculating cash and stock CLO3 Case analysis on a 5-point
dividends. (textbook scale.
Asynchronous: cases)
(Discussion notes, 50% of the
CLO1 Downloadable pdf students got a
file, YouTube Summative test rating of ≥ 2.5
tutorials) (WW1)

Weeks 16 – 1. Hybrid and derivative securities. CLO2 Synchronous virtual Asynchronous: 50% of the
17 1.1 types of leases, securities, meeting Assignment students got a
6 hours warrants and options, (45 minutes) Canvas rating of ≥ 2.5
2. LBOs and divestitures. on a 5-point

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 JOSE RIZAL UNIVERSITY
College of Business Administration and Accountancy
Accountancy Department

scale.
CLO1 Asynchronous:
(Discussion notes, 50% of the
Downloadable pdf Summative test students got a
file, YouTube (WW2) rating of ≥ 2.5
tutorials)

Week 18 50% of the

CLO1
Final Examination students got a
rating of ≥ 2.5

Course Requirements: Summative tests, Written Case analysis, Major Exams

Grading System:

First Prelim Grade 30%

Class Standing 70%
Prelim Exam 30%

Second Prelim Grade 30%

Class Standing 70%
Midterm Exam 30%

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 JOSE RIZAL UNIVERSITY
College of Business Administration and Accountancy
Accountancy Department

Final Term Grade 40%

Class Standing 70%
Final Exam 30%
______
Final Grade 100%
Class Standing Includes:
Written Works 40%
Performance Tasks 20%
Product 10%

Textbook Adopted: Titman, Sheridan Financial Management: Principles and Applications, Pearson Education South Asia, c2015
Call#658.1522.T619 2015

References: 1.Gitman&Zutter, Principles of Managerial Finance 4th ed., Pearson c2015 Call#658.15/G536 2015
2.Aduana, Nick L., Financial Statements, C&E Publishing Inc. c2015 Call#657.Ad244 2015
3.Bagayao, Ivan Financial Management v.1, LEAD Review Center, c2018 Call#658.15.B144 2018
4.Brealey, Richard, Principles of Corporate Finance, McGraw-Hill, c2017 Call#658.15.B828 2017
5.Madura, Jeff, International financial management, Cengage Learning, c2018 Call#332.042.M186 2018
6.Wiley CPA excel exam review study guide, c2019 Call#657.076.B625 2019 v.1

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 JOSE RIZAL UNIVERSITY
College of Business Administration and Accountancy
Accountancy Department

Prepared by: Recommending Approval: Approved by: Date of Effectivity:

VIRGILIO C. AVILA DAISY A. DELA CRUZ DR. LEODIGARIO M. DAVID June 2019
ANTONIO S. ABEL Department Chair Dean
Faculty Members

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