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CATANDUANES STATE UNIVERSITY

Virac, Catanduanes

OUTCOMES-BASED EDUCATION (OBE) COURSE SYLLABUS IN

ECC6- FINANCIAL MANAGEMENT (FINANCIAL ANALYSIS FOR DECISION MAKING)
Date: August 6, 2021

I. School
SY 2021 – 2022/1st Semester
Year/Semester
II. University Vision: A green university globally engaged in island research and innovations for societal advancement.
Mission Foster excellence, holistic, outcomes-based education compliant with the requirements of diverse world
market and contribute to the development of productive and value-laden lives.
Goal Uphold the tradition of excellence in instruction, research, extension and production functions in an eco-
friendly environment.
Core Values Respect, Integrity, Social Responsibility, Excellence, Commitment
Institutional Outcomes:
A. A Professional who is morally upright, socially responsible and globally employable
B. A Leader and Innovator who inspires others and is committed to social transformation and national
development
C. An Environmental Advocate committed to research, extension and production initiatives
III. College/Campus College of Business and Accountancy
IV. Program/Degree Bachelor of Science in Entrepreneurship
V. Program Outcomes
A. Conduct self-assessment to determine level of entrepreneurial competencies; O
B. Analyze/scan the environment to determine business opportunities from which entrepreneurial ventures can be P
selected;
C. Prepare business plan and implement in compliance with the requirements for business operation; P
D. Operate and manage the enterprise observing good governance and social responsibility;
E. Effectively communicate orally and in writing both English and Filipino using the basic concepts that underlie each of P
the functional areas of business (marketing, finance, human resources management, production and operations
management, information technology, and strategic management) and employ these concepts in various business
situations;
F. Solve problems to achieve results using appropriate decision making tools; P
G. Demonstrate professional skills, ethical practices and social responsibility essential to diverse work environment; O
H. Apply Information and communication technology (ICT) skills in generating business reports and in making O
decisions;
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CATANDUANES STATE UNIVERSITY
Virac, Catanduanes

I. Apply knowledge and skills that successfully respond to various types of assessments (including professional O
licensure and certifications);
J. Participate in the generation of new knowledge in research and development projects; O
K. Support local, regional and national development plans along with education, environment, socio-economic, health, O
gender and development and science and technology; and
L. Preserve and promote Filipino historical and cultural heritage.
L – Learning P – Practiced O– Opportunity
VI. Course Code/Title ECC6-Financial Management( Financial Analysis for Decision Making)
VII. Course Description This course covers with financial management, finance, cash flows and financial analysis. The make- up of interest
rates, risk and time value of money of financial calculations. The techniques in valuing bonds, and stock and the risk
associated with valuation. Capital budgeting techniques, cash flow techniques and the risk in capital budgeting, The
components of capital, cost of capital and leverage, managing working capital, cash and financing and financial
planning.
VIII. Course Credit 3 units (Lecture)
IX. Prerequisite ECC4 Financial Accounting And Reporting
X. Contact Hours 3 contact hours per week (54 hours a semester)
XI. Course Outcomes At the end of the course, the students shall be able to:
COs Description A B C D E F G H I J K L
CO1 Prepare and present financial statements. 3 3 3 3 1 3 3 3 3 1 1
Develop an ability to analyze financial statements guided 3 1 1
CO2 with the underlying accounting principles and financial 3 3 3 3 1 3 3 3
analysis techniques.
Apply different techniques in the management of working 3 1 1
CO3 3 3 3 3 1 3 3 3
capital in business.
CO4 Explain the concept of time value of money. 3 3 3 3 1 3 3 3 3 1 1
Perform bond and stock valuation, interpret the results and 3 1 1
CO5 3 3 3 2 1 3 1 1
discuss its impact of financial management decisions.
Determine the acceptability of a project using capital 3 1 1
3 3 3 3 1 3 3 3
CO6 budgeting criteria.
CO7 3 1 1
Identify the different source of financing 3 3 3 3 1 3 1 1
1 – CO has minor contribution to PO 2 – CO has moderate contribution to the PO 3 – CO has major contribution to the PO

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CATANDUANES STATE UNIVERSITY
Virac, Catanduanes

XII. Course Outline/Learning Plan

Teaching and
Instructional
Desired Learning Course Content/ Textbooks/ Learning Assessment Time Table
POs COs Resources/
Outcomes Subject Matter References Activities Tasks (Hours)
Materials
(TLAs)
A CO1 At the end of the A. INTRODUCTION TO 1.5
B chapter, the student FINANCIAL MANAGEMENT  Blended Hours
C shall be able to 1. Overview of Financial  Balatbat- learning  Activities  Handouts
D Management Cabrera, M.E.  Chapter  Module
E Describe the goal of 2. The goal of Financial (2014) Financial Quiz/Summat  PowerPoint
F Financial Management Management Management: ive test presentation
G 3. Types of Financial decisions Principles and  Textbook
H Explain briefly the 4. Significance of Financial Application,  Laptop
I three types of Financial Management C.M. Recto,  Internet
J decisions 5. Role in Effective Financial Manila: GIC  Video
K Decision Making
Discuss importance of
Financial Management

Discuss the role of

financial statements in
decision making.

A CO2 At the end of the B. ANALYSIS OF FINANCIAL 12

B chapter, the student STATEMENTS  Blended Hours
C shall be able to: 1. Introduction to Analysis of  Balatbat- learning  Activities  Handouts
D Financial Statements Cabrera, M.E.  Chapter  Module
E Discuss the concept 2. Limitations of Financial (2014) Financial Quiz/Summat  PowerPoint
F and Nature of Financial Statement analysis Management: ive test presentation
G statements analysis. 3. The information contained Principles and  Textbook
H in the Financial Statements Application,  Laptop
I Identify the different 4. The purpose, Format, C.M. Recto,  Internet
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CATANDUANES STATE UNIVERSITY
Virac, Catanduanes

J information necessary Components and Manila: GIC  Video

K in making financial Presentation
statement analysis. Of the Financial Statements
5. The Traditional Models of
Identify and discuss Financial Statements
the procedures in Analysis
analyzing the financial 6. Horizontal or Comparative
statements. Analysis
7. Trend Analysis
Discuss the categories 8. Vertical or Ordinary Size
and limitations of ratio Analysis
analysis financial 9. Financial Mix Ratio Analysis
statements. 10. Categories of FS Ratio
Analysis
Perform comparative 11. Liquidity Ratios
analysis and formulate 12. Efficiency Ratios
conclusion after 13. Profitability Ratios
conducting analysis. 14. Ratios and Firm
Performance
A CO3 At the end of the B. WORKING CAPITAL 12
B chapter, the student MANAGEMENT  Blended
C shall be able to:  Balatbat- learning  Activities  Handouts
D 1. The nature and scope of working Cabrera, M.E.  Chapter  Module
E Describe the nature capital management (2014) Financial Quiz/Summat  PowerPoint
F and scope of working 2. The importance of effective Management: ive test presentation
G capital and the working capital management to Principles and  Textbook
H importance of its corporate survival Application,  Laptop
I effective management. 3. Cash management techniques C.M. Recto,  Internet
J 4. Receivables management Manila: GIC  Video
K Identify the 5. Inventory Management
components of working 6. Other items of working Capital
capital.
Solve problems
involving management
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CATANDUANES STATE UNIVERSITY
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of working capital
1.5
MIDTERM EXAMINATION
Hours
A CO4 At the end of the C. TIME VALUE OF MONEY 6 hours
B chapter, the student 1. Overview of money’s time value  Blended
C shall be able to: 2. Future value of one amount  Balatbat- learning  Activities  Handouts
D 3. Future value of an annuity Cabrera, M.E.  Chapter  Module
E Discuss the concept of 4. Future of One as Annuity Due (2014) Financial Quiz/Summat  PowerPoint
F time value of money 5. Future value of one amount Management: ive test presentation
G and its importance to 6. Present value of annuity due Principles and  Textbook
H financial management. Application,  Laptop
I C.M. Recto,  Internet
J Solve Problems using Manila: GIC  Video
K time value of money
formulas.
A CO5 At the end of the D. BOND 3
B chapter, the student 1. Bond Defintion  Blended Hours
C shall be able to: 2. Types of Bonds  Balatbat- learning  Activities  Handouts
D 3. Bond valuation: Definition, and Cabrera, M.E.  Chapter  Module
E Explain the Importance (2014) Financial Quiz/Summat  PowerPoint
F fundamentals in the 4. Fundamental concepts on Bond Management: ive test presentation
G issuance of bonds Valuation Principles and  Textbook
H Application,  Laptop
I Identify and describe C.M. Recto,  Internet
J different types of Manila: GIC  Video
K bonds

Identify and discuss

the rights of
shareholders

Differentiate between
discounted dividend
model and corporate
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CATANDUANES STATE UNIVERSITY
Virac, Catanduanes

model used to estimate

stock’s intrinsic value
A CO5 At the end of the E. STOCKS 3
B chapter, the student 1. Stocks Definition  Blended Hours
C shall be able to: 2. Type of Stocks  Balatbat- learning  Activities  Handouts
D 3. Fundamental Concepts and Cabrera, M.E.  Chapter  Module
E Identify and discuss Importance of Stocks Valuation (2014) Financial Quiz/Summat  PowerPoint
F the kinds of stock Management: ive test presentation
G Principles and  Textbook
H Differentiate between Application,  Laptop
I discounted dividend C.M. Recto,  Internet
J model and corporate Manila: GIC  Video
K model used to
estimate stock’s
intrinsic value
A CO6 At the end of the F. CAPITAL BUDGETING 9
B chapter, the student  Blended Hours
C shall be able to: 1. Capital budgeting Decision  Balatbat- learning  Activities  Handouts
D Process Cabrera, M.E.  Chapter  Module
E Discuss capital 2. Net Initial Investment (2014) Financial Quiz/Summat  PowerPoint
F budgeting 3. Net Operating Cash Flows Management: ive test presentation
G 4. Concepts on Capital Budgeting Principles and  Textbook
H Evaluate acceptable Techniques Application,  Laptop
I projects 5. Evaluating Project Proposals C.M. Recto,  Internet
J 6. Selecting Projects Manila: GIC  Video
K 7. Capital Budgeting Risk
A CO7 At the end of the G. SOURCES OF FINANCE 4.5 Hours
B chapter, the student 1. Classification of Funds  Blended
C shall be able to: 2. Cost and Benefits of Different  Balatbat- learning  Activities  Handouts
D Funds Cabrera, M.E.  Chapter  Module
E Explain the importance 3. Debts and Equity (2014) Financial Quiz/Summat  PowerPoint
F of knowing the cost of 4. Fundamental Concepts on knowing Management: ive test presentation
G debt and equity the Cost of long-term/Short-term debt Principles and  Textbook
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H financing and Equity Application,  Laptop

I 5. C.M. Recto,  Internet
J Manila: GIC  Video
K
1.5
FINAL EXAMINATION
Hours

XIII. Suggested Readings and
References
XIV. Course Requirements
XV. Course Policies
1. Block, S. B. (2017). Foundations of Financial Management. New York: McGraw Hill
2. Higgins, R. (2019). Analysis for Financial Management. New York: McGraw Hill
3. Mayo, H. (2016).Basic Finance An Introduction to Financial institutions, Investment, and Management. Boston: Cengage Learning
4. Salvador, S., Baysa, G., Gamboa, D and Fua-Geronimo, E.C.(2014).Fundamentals of Financial Management. Manila: Allen Adrian
Books Inc.
5. Wilson, C., Bruce, K., Johnston R., Medlen, A., Walters, B. (2018). Financial Management. Australia: Cengage Learning
A. Major Examinations (Mid-Term and Finals);
B. Accomplished Learning Module
General Policy
1. Submission of requirements shall be on or before the date agreed upon by the students and the faculty. Late submission will earn a
grade of 3.0 or lower.

Online Policies
1. Students are required to enroll in the Google Classroom (GC) and join the group chat through Messenger. All materials relevant to the
course will be uploaded in the Google classroom and group chat in messenger, including assignments and quizzes.
2. Compliance to requirements shall be uploaded through the GC on or before the set schedule; unless otherwise the mode and the
date of submission are revised.
3. Plagiarism is penalized under Board Resolution No. 29, series of 2019; hence, shall be avoided.

Face-To-Face Policies
1. Wearing of face masks and observance of social distancing shall be observed.
2. Use of cellphones, earphones, and other gadgets that are not necessary for the instruction is not allowed.
3. Cheating during examination is strictly prohibited; students caught doing such act shall be dealt with as provided in the Student
Handbook.
XVI. Grading System For Academic Courses
(Per Board Resolution For Academic Courses
No. 3, 4 & 5, S. 2016)
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CATANDUANES STATE UNIVERSITY
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Mid-Term Examination 30%

Quizzes/Homework/Seatwork/Problem Set 30%
Performance 40%
TOTAL 100%

Final Examination 30%

Quizzes/Homework/Seatwork/Problem Set 30%
Performance 40%
TOTAL 100%
Distribution of Weight for the Overall/Final Grade
Mid-Term Grade 1/2
Tentative 1/2
XVII. Consultation Time/Venue 4:00-5:00/MTH – BSE Block 2B , BSE Block 2A, BSE Block 2C and BSE Block 2D
Online Consultation/ CBA Faculty Room

Prepared by:

MICHELLE F. GO
Instructor I
Date:___________________________

Reviewed by:

MAUREEN L. MANOGUID, MBA

Department Chairperson, Business Education and Management
Date:___________________________
Approved by:

ESPERANZA P. SAN JUAN, MSM

Dean
Date: ________________

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