Republic of the Philippines

University of Eastern Philippines

PEDRO REBADULLA MEMORIAL CAMPUS
Catubig, Northern Samar
uepprmcampus@gmail.com
Mobile Numbers: Globe: 0927-508-5408 Smart: 0908-236-1226

COLLEGE OF HOSPITALITY MANAGEMENT

Syllabus in BC 2a (Business Finance)

First Semester SY: 2021-2022

University Vision
Globally competitive university producing top-caliber graduates in pursuit of higher
economic welfare of the people and the community through inclusion and cooperation Objectives
from the stakeholders. 1. To expand the human resource development by producing necessary
learning & development to faculty and staff.
University Mission
2. To enrich student development through enhancing academic programs
Provide technical and professional training, advance instruction in the literature, ants
Philosophy, the sciences and promotion of innovation, scientific and technological 3. To rationalize the university's financial expenditures
researches. 4. T0 improve the physical resources necessary and available to support the
Strategic Thrusts university fulfill its programs, project and activities.
1. Enhance faculty and staff development. 5. To develop research, development and extension programs toward
2. Heighten student development and academic programs. poverty reduction through food security, environment, livelihood and
3. Rationalize financial resources employment.
4. Improve physical resources
6. To improve the efficiency and effectiveness administrative system and
5. Intensity research, innovation and extension
6. Refine administrative system accountability for performance.
Values
Goal The university's core values define the qualities that are desired and established in the
To continually explore better opportunities to enhance instruction, research, extension practice of its administrators, faculty staff/students.
and production through linkages that will maximize utilization of resources of both  Transparent: propagate the organizational culture of trust among administrators,
government and non-government institutions
faculty, staff and students.
 Participatory: university constituents are afforded to engage in decision making on
matters that affect the greater good.
 Consensus-oriented: decisions are collaborative in which faculty and staff work
Effectivity Date: July 20, 2018 Document Code: UEP-T-04ODFI-1-001 Version No.: v1
This document is a sole property of the UNIVERSITY OF EASTERN PHILIPPINES (UEP).
The original copy of this documents is with the Documented Information Controller/ Records Office.
Any disclosure, reproduction or use is strictly prohibited except with permission from UEP. Page 1
Values Continued together to reach as much understanding as possible.
 Responsive: the drive to understand views of constituent and the operating con- 4. Apply information and communication technology (ICT) skills as required by the
text. business environment.
5. Work effectively with other stakeholders and manage conflict in the workplace.
 Effective and Efficient: the institution's capacity to produce desired results with a
6. Plan and implement business-related activities.
minimum use of resources.
7. Demonstrate corporate citizenship and social responsibility
 Equitable and inclusive: giving value and respect to individuals, as well as rec-
8. Exercise high personal, moral and ethical standards.
ognizing the specific challenges and circumstances experienced by different
academic groups.
 Rule of law: exercise by administrators subordinating it to well-defined estab- College Goals:
lished policies.
To provide relevant, accessible and quality higher education programs and
Program Outcomes service that will help to the socio-economic development of the country.
A graduate of BS in Hospitality Management should be able to but not limited to:
PROGRAMS OBJECTIVES
1. Perform the basic functions of management such as planning, organizing, lead-
1. To provide information and technical knowledge on varied areas of hospitality
ing and controlling.
2. Apply the basic concepts that underlie each of the functional areas of business and tourism industry.
(marketing, finance, human resources management, production and operations 2. To produce multi-skilled, flexible and productive workers and managers in the
management, information technology, and strategic management) and employ hospitality and tourism industry.
these concepts in various business situations. 3. To produce graduates with desirables workplace behavior and positive work
3. Select the proper decision-making tools to critically, analytically and creatively values.
solve problems and drive results.

Course Title: Business Finance

Course Code: BC 2a Contact Hours/Week: 3 units/ 5 hours per week/ 3 hours
Course Description: This course deals with the fundamental principles, tools, and techniques of the financial operation involved in the management of business
enterprises. It covers the basic framework and tools for financial analysis and financial planning and control, and introduces basic concepts
and principles needed in making investment and financing decisions. Introduction to investments and personal finance are also covered in the
course. Using the dual-learning approach of theory and application, each chapter and module engages the learners to explore all stages of the
learning process from knowledge, analysis, evaluation, and application to preparation and development of financial plans and programs suited
for a small business.
Prerequisite: None
Course Learning Outcomes At the end of this course, the students should be able to:
A. Knowledge:
Effectivity Date: July 20, 2018 Document Code: UEP-T-04ODFI-1-001 Version No.: v1
This document is a sole property of the UNIVERSITY OF EASTERN PHILIPPINES (UEP).
The original copy of this documents is with the Documented Information Controller/ Records Office.
Any disclosure, reproduction or use is strictly prohibited except with permission from UEP. Page 2
 1. Identify the major role of financial management and the different individuals involved.
2. Explain the flow of funds within an organization- through and from the enterprise - and the role of financial manager.
3. Explain tools in managing cash, receivables, and inventory.
4. Define the risk-return trade-off.
B. Skills
1. Distinguish a financial institution from financial instrument and financial market.
2. Illustrate the formula and format for the preparation of budgets and projected financial statement.
3. Compare and contrast the loan requirements of the different bank and nonbank institutions and cite these institutions in the locality.
4. Calculate future value and present value of money.
5. Compute loan amortization using mathematical concepts and the present value tables.
6. Apply mathematical concepts and tools in computing for finance and investment problems
C. Value
1. Appreciate the importance steps in the financial planning process.
Number of Hours: 3 hours every week for 18 weeks or 54 hours in a semester
COURSE OUTLINE AND TIMEFRAME
Weeks Course Content/ Subject Matter
1-4 INTRODUCTION TO FINANCIAL MANAGEMENT
 Roles of Financial Management & the Different Individuals Involved
 Financial Institution, Financial Instrument and Financial Market
 The Flow of Funds and the Role of the Financial Manager
5-7 REVIEW OF FINANCIAL STATEMENT PREPARATION ANALYSIS AND INTERPRETATION
 Formula and Format for the Preparation of Budgets and Projected Financial Statement
 Managing Cash, Accounts Receivables and Inventories
8 FINANCIAL PLANNING TOOLS AND CONCEPTS
 Financial Planning Tools and Concepts

9 MIDTERM EXAMINATION
10 SOURCES AND USES OF SHORT TERM AND LONG- TERM FUNDS
 Loan Requirements for Bank and Non-Bank Institution

11-14 BASIC LONG-TERM FINANCIAL CONCEPTS

 Calculation of Future Value and Present Value
 Computation of Loan Amortization using Mathematical and Present Value Table
15-17 INTRODUCTION TO INVESTMENT
 Mathematical Concepts and Tools in Computing Finance and Investment Problems
 Risk and Return Trade-off
Effectivity Date: July 20, 2018 Document Code: UEP-T-04ODFI-1-001 Version No.: v1
This document is a sole property of the UNIVERSITY OF EASTERN PHILIPPINES (UEP).
The original copy of this documents is with the Documented Information Controller/ Records Office.
Any disclosure, reproduction or use is strictly prohibited except with permission from UEP. Page 3
 18
LEARNING PLAN
Learning Outcomes
Week 1- 4
 explain the major role of
financial management and
the different individuals
involved
 distinguish a financial
institution from financial
instrument and financial
market
 enumerate the varied
financial institutions and
their corresponding services
 compare and contrast the
varied financial instruments
 explain the flow of funds
within an organization –
through and from the
enterprise—and the role of
the financial manager
Week 5-7
 prepare financial statements
 define the measurement
levels, namely, liquidity,
solvency, stability, and
profitability
 perform vertical and
horizontal analyses of
financial statements of a
single proprietorship
 compute, analyze, and
Effectivity Date: July 20, 2018
FINAL EXAMINATION
Methodology Resources Assessment
Course Content/ Topic
INTRODUCTION TO FINANCIAL MANAGEMENT
 Roles of Financial  Brainstorming  Department of Education Business Finance Quiz on the
Management & the  Lectures Teaching Guide reading
Different Individuals  Discussions  Florendo, Joselito G (2016). Fundamentals of materials
Involved  Collaborative Accountancy, Business and Management
 Financial Institution, Learning (1st ed.) Rex Book Store
Financial Instrument and  https://talentedge.com/articles/role-financial-
Financial Market management-organization/
 The Flow of Funds and the  https://www.investopedia.com/terms/c/
Role of the Financial capitalbudgeting.asp
Manager  https://www.managementstudyguide.com/
financial-planning.htm
 https://www.investopedia.com/terms/w/
workingcapitalmanagement.asp
 https://www.thebalance.com/the-6-steps-of-
financial-planning-2466498
 https://talentedge.com/articles/six-steps-
financial-planning-process/
 http://novella.mhhe.com/sites/0079876543/
student_view0/senior_experience-999/you
REVIEW OF FINANCIAL STATEMENT PREPARATION ANALYSIS AND INTERPRETATION
 Formula and Format for the  Brainstorming  Business Finance. Arthur S. Cayanan Quiz on the
Preparation of Budgets and  Lectures et.al.printed by Rex Printing Company, reading
Projected Financial  Discussions Inc.QuexBook materials
Statement https://tools.mheducation.ca/college/larson10/
 Managing Cash, Accounts student/olc/10fal_tf_26.html
Receivables and Invento-  https://tools.mheducation.ca/college/
ries larson10/graphics/larson10fal_student/
slideshow2/chap26_f iles/v3_document.htm
 https://tools.mheducation.ca/college/
Document Code: UEP-T-04ODFI-1-001 Version No.: v1
This document is a sole property of the UNIVERSITY OF EASTERN PHILIPPINES (UEP).
The original copy of this documents is with the Documented Information Controller/ Records Office.
Any disclosure, reproduction or use is strictly prohibited except with permission from UEP. Page 4
 interpret financial ratios such
as current ratio, working
capital, gross profit ratio, net
profit ratio, receivable
turnover, inventory turnover,
debtto- equity ratio, and the
like
Week 8
 identify the steps in the
financial planning process
 illustrate the formula and
format for the preparation of
budgets and projected
financial statement
 explain tools in managing
cash, receivables, and
inventory
Week 9: MIDTERM EXAMINATION
Week 10
 cite bank and nonbank  Loan Requirements for
 institutions in the locality that
would serve as possible
sources of funds for
business operations
 compare and contrast the
loan requirements of the
different bank and nonbank
institutions
 draw a flow chart on the
Effectivity Date: July 20, 2018
larson10/student/olc/
10fal_chapreview_26.html http://accounting-
financial-tax.com/2010/08/how-to-make-
budgets-complete-steps-wit
 Department of Education Business Finance
Teaching Guide
 Fundamentals of Accountancy , Business and
Management:Florendo, Joselito G (2016).
(1st ed.) Rex Book Store
FINANCIAL PLANNING TOOLS AND CONCEPTS
 Financial Planning Tools  Brainstorming  Arthur S. Cayanan and Daniel Vincent H. 
and Concepts  Lectures Borja, 2017 Business Finance First Edition, Quiz/Chapter
 Discussions Manila Philippines Summary
 Ma. Elenita Balatbat Cabrera and Gilbert Test
Anthony B. Cabrera, Business Finance
Principle and Apllication 2017 Edition, Manila 
Philippines Assignments
 Vibal group Inc. and Florenz C. Tugas, Aeson
Luiz C. Dela Cruz, Alloysius Joshua S. Paril,
and Alger C. Tang. Business Finance,
Araneta Avenue, Quezon City
 https://investinganswers.com/dictionary/w/
working-capital
 https://www.proprofs.com/quiz-school/
story.php?title=financial-planning-process
SOURCES AND USES OF SHORT TERM AND LONG- TERM FUNDS
 Brainstorming  Department of Education- Business Finance  Quiz/
Bank and Non-Bank  Lectures Teaching Guide Chapter
Institution  Discussions https://www.slideshare.net/mobile/cedecite/2r Summary
 Collaborative ubric-assessment-video Test
Learning https://www.investopedia.com/terms/b/bank.a Assignments
sp
 https://corporatefinanceinstitute.com/
resources/careers/companies/top-banks-in-
the-philippines/
https://www.investopedia.com/terms/l/loan.as
Document Code: UEP-T-04ODFI-1-001 Version No.: v1
This document is a sole property of the UNIVERSITY OF EASTERN PHILIPPINES (UEP).
The original copy of this documents is with the Documented Information Controller/ Records Office.
Any disclosure, reproduction or use is strictly prohibited except with permission from UEP. Page 5
 steps in loan application
 list down obligations of
entrepreneurs to creditors
 identify uses of funds
Week 11-14
 calculate future value and
present value of money
 compute for the effective
annual interest rate
 compute loan amortization
using mathematical
concepts and the present
value tables
 apply mathematical
concepts and tools in
computing for finance and
investment problems
 explain the risk-return trade-
off
Week 15-17
 compare and contrast the
 different types of
investments
 classify investment
according to its type and
features, and advantages
and disadvantages
 measure and list ways to
minimize or reduce
investment risks in simple
case problems
Effectivity Date: July 20, 2018
p https://mlhuillier.com/hello-world/
https://www.bdo.com.ph/business/loans
BASIC LONG-TERM FINANCIAL CONCEPTS
 Calculation of Future Value  Brainstorming  https://www.investopedia.com/terms/f/
and Present Value  Lectures futurevalue.asp
 Computation of Loan  Discussions https://www.investopedia.com/terms/p/presen
Amortization using  Collaborative tvalue.asp
Mathematical and Present Learning https://www.mathsisfun.com/money/present-
Value Table value.html
 https://www.thebalancesmb.com/how-to-
calculate-the-future-value-of-an-
investment393391
 Department of Education Business Finance
Teaching Guide
 Fundamentals of Accountancy , Business and
Management:Florendo, Joselito G (2016).
(1st ed.) Rex Book Store
INTRODUCTION TO INVESTMENT
 Mathematical Concepts and  Brainstorming  2016 • Basic Long-term Financial Concepts  Quiz/
Tools in Computing Finance Pt. 5 • Teaching Guide for Senior High Chapter
and Investment Problems  Lectures School: Business Finance • Pages 268 – 281 Summary
 Risk and Return Trade-off • Commission on Higher Education Test
 Discussions Assignme
 Agamata, Franlin T., MBA, CPA • 2008 • nts
Capital Budgeting • Reviewer Management
Advisory Services • Pages 600 – 714 • GIC
Enterprises and Co., Inc. https://xplaind.com/
 https://www.accountingformanagement.org/
 https://www.accountingtools.com/articles/
2017/5/13/risk-return-trade-off
https://thismatter.com/money/investments/inv
estment-risks.htm
https://www.accountingformanagement.org/n
et-present-value-method/
https://xplaind.com/849768/payback-period
Document Code: UEP-T-04ODFI-1-001 Version No.: v1
This document is a sole property of the UNIVERSITY OF EASTERN PHILIPPINES (UEP).
The original copy of this documents is with the Documented Information Controller/ Records Office.
Any disclosure, reproduction or use is strictly prohibited except with permission from UEP. Page 6
  https://www.investopedia.com/terms/r/
riskreturntradeoff.asp
https://www.educba.com/rate-of-return-
formula/
Week 18: FINAL EXAMINATION

BUSINESS FINANCE Required Readings and Other Materials

 Bernstein, Leopold. Financial Statement Analysis, 4th Ed. Illinois: Irwin, 2014.
 Brealey, Richard A., Myers, Stewart.C. and Marcus, Alan .J. Fundamentals of Corporate Finance, 3rd Edition. New York: Mc-Graw Hill Co., 2014.
 Brigham, Eugene F. Fundamentals of Corporate Finance, 8th Ed. Canada: Dryden, 2010
 Cabrera, Elenita B. Management Advisory Services. Manila: Conanan, 2015.
 Cabrera, Elenita B. Management Consulting. Manila: Conanan, 2015.
 Cecchetti, Stephen G. Money, Banking and Financial Markets, 2nd Edition. 2010
 Cruise, Tom. The Firm. DVD. Directed by Sydney Pollack. USA: Paramount, 1993.
 Eakins, Stanley G. The Study Guide. North Carolina: East Carolina University, 2014.
 Gitman, Lawrence J. and Joehnick, Michael D. Fundamentals of Investing, 8 th Edition. Boston: Addison Welsey, 2013.
 Gitman, Lawrence J. Principles of Financial Management. New York: Pearson 2014
 http://suppscentral.aw.com
 Ilano, Alberto R. Investment Management and The Philippine Stock Market. Manila: FINEX, 2014
 Melicher, Ronald W. and Norton,Edgar A. Introduction to Finance, Markets, Investments and Financial Management, 14th Edition. Canada: McGraw-Hill Ryerson Higher Education,
2014.
 Padilla, Nicanor B. Jr. How to Analyze Financial Statements. Manila: Conanan, 2007.
 Pringle, John J. and Harris, Robert Samuel. Essentials of Managerial Finance, 2nd E. Canada: Dryden, 2014.
 Saldana, Cesar G. Principles of Managerial Finance: Philippine Setting. Quezon City: AFA Publications, 2000.
 Weston, Fred and Copland, Thomas E. Managerial Finance, 9th Ed., Canada: Dryden, 2012.
 White, Gerald I., Sondhi, Ashwinpaul C., and Fried, Dov. The Analysis and Use of Financial Statements, New Jersey: Wiley, 2012.
 www.aw-bc.com/gitman
 Birchfield, John C. Design and Layout of Foodservice Facilities, 3rd Edition. John Wiley & Sons, Inc. New Jersey. 2009

Course Requirements Classroom Policies

Module Module Submitting

Effectivity Date: July 20, 2018 Document Code: UEP-T-04ODFI-1-001 Version No.: v1
This document is a sole property of the UNIVERSITY OF EASTERN PHILIPPINES (UEP).
The original copy of this documents is with the Documented Information Controller/ Records Office.
Any disclosure, reproduction or use is strictly prohibited except with permission from UEP. Page 7
 GRADING SYSTEM Special Lecturer: Consultation:
MARY ANN C. ESTUDILLO
Written Work 30% _____________________________________________________________
Midterm Exam 35% Email Address: MWF
Final Exam 35% maryannestudillo22@gmail.com 2:00-3:00 PM
Total 100% _____________________________________________________________
Contact Number:
09057732306

Prepared by: Checked by: Checked by: Approved by:

MARY ANN C. ESTUDILLO, MBA DELMA T. FLORANO, MBA MAREFEL U. SABUTAN, M.Ed LYRA PAZ P. LLUZ, MAED
Special Lecturer Department Head Head of Instruction Asst. Director for Academic Affairs

Date: Date: Date: Date:

Effectivity Date: July 20, 2018 Document Code: UEP-T-04ODFI-1-001 Version No.: v1
This document is a sole property of the UNIVERSITY OF EASTERN PHILIPPINES (UEP).
The original copy of this documents is with the Documented Information Controller/ Records Office.
Any disclosure, reproduction or use is strictly prohibited except with permission from UEP. Page 8