VISION

Republic of the Philippines

A well-rounded human being equipped with knowledge, HGBAQUIRAN COLLEGE, INC.
skills and attitudes that will enable him/her to be locally Tumauini, Isabela
and globally competitive, live a productive life, contribute
the nation building and to meet creatively and resourcefully
the social and moral challenges of the world. Learning Program in Financial Controllership
1st .Semester A.Y. 2021-2022
Semester/School Year

I. Course No. : 3
MISSION
HBG COLLEGE commits itself to deliver quality education II. Course Title : FM ELEC4
that shall develop a well-rounded human being who
possesses a desirable knowledge, skills and attitudes III. Course Description: Financial Controllership
thereby enabling him/her to be locally and competitive, live
a productive life cope with the social and moral challenges IV. Credit: 3
of the modern world and can contribute to nation building.
V. Number of Contact Hours per week: 3

Program Intended Learning Outcome (PILO) VI. Prerequisite: BABC 6

Bachelor of Science Business Administration
VII. Course Intended Learning Outcomes (CILO):
The Program aims to produces graduates for careers in
financial department of general business, investment
At the end of the course, the students should be able to:
banking firms, broker-dealer firms, management consulting
firms, various departments of commercial banks and other
1. Explain the key role of a Controller in an organization
financial institutions, central banks and international
2. Differentiate the controller function from other management function
financial institutions.
3.Identify risk management practices currently taking place in an
organization
4. Prepare a budget
VIII. Course Contents

Activities Assessment/ No. of

Learning Outcomes Learning Contents/ /Teaching Resources Evaluation Hours
/Specific Objectives Topic Techniques Method Lec Lab
Define financial 1. Introduction and overview of Financial Lecture Reading Quizzes
controllership, Controllership 15
differentiate a financial 2. Goals of Financial Controllership Laptop Activities
controller from other 3. Role of Controller Class Discussion
employees and identify 4. Finance and Treasury Responsibilities Internet
the difference between 5. Preparation and Interpretation of the
a financial controller Statement of Financial Position
from other employee in 6. Preparation and Interpretation of
term of level of Statement of Financial Performance
responsibility.
 PRELIM EXAM
Identify the 1) Statement of Cashflow Lecture Reading 15
transactions to be - Introduction Quizzes
included in the - 3 major cash flow activities Laptop
statement of cash - Direct approach of preparing the cash Class Discussion Activities
flow, Classify the flow statement Internet
transactions according - Interpretation of the cash flow statement
to the 3 major cash ( direct approach)
flow activities 2) Statement of Cash flow
- Non-cash activities
- Indirect approach of preparing the cash
flow statement
- Interpretation of the cash flow statement
( indirect approach

MIDTERM EXAM
Explain the 1) Ethical Duties of a Controller Lecture Reading Quizzes 12
importance of ethics - Introduction
for professionals, - Professional Competence Laptop Activities
Identify and explain - Due Care Class Discussion
each ethical duties of - Objectivity Internet
a controller - Integrity
2) Cost behavior
3) Cost Classification
4) Cost Segregation Techniques
- High-Low
- Scattergraph
- Least Square
PRE-FINAL EXAM
Identify several areas 1) Capital Budgeting Lecture Reading Quizzes 12
in applying capital - Investment Decision
budgeting, Identify the 2) Capital Budgeting Laptop Activities
variables included in - Cost of Investment Class Discussion
the determination of - Cost of Capital Internet
net cost of investment, 3) Net Cash flow
appreciate the 4) Time Value of Money
importance of knowing 5) Discounted Cash Flow
the cost of investment 6) Project Evaluation Techniques
by giving an example - Accounting Rate of return
wherein they can apply - Payback Period
their new knowledge - Net Present Value
- Internal rate of Return
FINAL EXAM

IX. Evaluation Method:

Prelim Exam - 15%

Midterm - 15%
Semi final - 15 %
Final Exam - 25%
Others - 30%
100%
X. References:
1. Agamata, F. T. (2015). Management advisory services. Davao City:Certs Publications
2. Whitecotton, S., Libby,R., Phillips,F. (2014). Managerial Accounting 2nd Edition.McGraw-Hill
3. Warren, (2016). Financial and managerial Accounting 13e. Boston, MA 02210, USA:Cengage
XI. Classroom Policies

1.) Uniform and dress code

a.) Students should be in proper uniform, wear school ID and appropriate shoes except during laboratory class.
b.) On Wednesdays Fridays, hip-hop dresses and get-ups are not allowed, e.g. shorts, slippers, earrings for males, spaghetti strap,
etc.
c.) PE uniform should be worn only during PE class

2.) Attendance, tardiness and absenteeism

a.) minimum of 80% attendance of the total contact hours in the subject is required (checking is done every meeting)
b.) tardiness of 15 minutes is equivalent to one hour period of absence.
c.) a minimum of 3 consecutive absences without justifiable reasons requires a promissory note from the college guidance
coordinator
d.) 6 consecutive absences in the class means “drop” in the subject
e.) failure to take the prelim exam preceded by absences means “drop” in the subject
f.) failure to attend regular classes after taking the prelim exam means of grade of 5.0 in the subject.
3.) Taking Examinations
a.) Cheating and copying are strictly prohibited, “when caught cheating during the quizzes and long exams, deduction of points will
be imposed”; during mid-term or final exams, means a grade of 5.0 in the subject.
b.) Borrowing of calculators and other exam paraphernalia is NOT allowed during exams.
c.) During major examination, exams, only answer sheets, permits, calculators, pens, pencils and erasers are allowed on the desk;
other things should be deposited on a place designated by the teacher.
d.) other policies will be imposed as deemed necessary and agreed upon between the students and the subject professor.

4.) Other Policies:

a.) cellphones should shut-off during class hours.
b.) chairs should be arranged before leaving the classroom.
c.) vandalism is strictly prohibited and punishable.
d.) no smoking within the school premises.
e.) students under the influence of liquor are not allowed inside the school compound.
f.) any form of deadly weapons should not be brought to school except cleaning/cutting tools during clean-up days and laboratory
classes.
g.) unnecessary noise to the point of creating disturbances is prohibited
h.) proper grooming should be observed (i.e short and undyed hair for males)
i.) other policies will be strictly imposed as contained in the student handbook.

PREPARED AND SUBMITTED BY: CHECKED BY: Approved

_______________________________ JACKELYN B. TAMANG,MBA VILMA G. NAVARRO, Ph. D.

Professor Program Chair/Dep’t Chair VPAA