MABALACAT CITY COLLEGE

INSTITUTE OF BUSINESS EDUCATION

SECOND SEMESTER, A.Y. 2020-2021 (CYCLE 2)
Module Guide for FIN 1 – BUSINESS FINANCE

VISION: Mabalacat City College envisions itself to be the top choice in the community MISSION: The Mission of Mabalacat City College is to meet the needs of its
it serves for quality education and training. community as a center for learning aiming for open admission policy.

COURSE DESCRIPTION:
The course emphasizes the understanding of finance theory and working knowledge of the financial environment in which the firm operates in order to develop appropriate
financial strategies. Hence, it covers the whole range of basic finance concepts, economics and financial environment, financial statement analysis, risk analysis, the valuation
process, and capital budgeting, capital structure and dividend policy. It will also cover financial analytical tools, cash flow management techniques, and working capital
management.

PROGRAM INTENDED LEARNING OUTCOMES (PILO) (BASED ON CMO)

At the end of this program, graduates will have the ability to:

a. Pass the Customs Brokers Licensure Examination;

b. Give advice or act as consultant in matters relating to tariff and customs laws, rules and regulations, and other laws, rules and regulations affecting or in connection with
activities of importation and exportation;
c. Prepare customs requisite documents for import and export;
d. Prepare declaration of customs duties and taxes;
e. Prepare and process import and export entries and documents required under Republic Act No. 10863 or the Customs Modernization and Tariff Act (CMTA) for filing
with the Bureau of Customs and other government agencies;
f. Represent importers and exporters before any government agencies
g. Represent importers and exporters before any government agency or private entity in cases relating to valuation and classification of import and export articles;
h. Render professional services in matters relating to customs and tariff laws, procedures and practices; and teach or conduct research.

PRE-REQUISITE: None

NUMBER OF UNITS: 3 Units Lecture

1
COURSE INTENDED LEARNING OUTCOMES (CILO):
At the end of the course, the students are expected to:
1. Describe the role of finance in economy.
2. Identify financial institutions commonly used by businesses and consumers.
3. Compute, analyze, and interpret financial ratios.
4. Understand the process for developing a financial budget.
5. Differentiate the short-term and long-term activities.
.
COURSE OUTLINE

Week Topic Assessment Tasks

Module 1
Financial Fundamentals
 Finance in Society
 Personal Financial Decisions
 Business Financial Activities
 Government Finances
1 Financial Environment of Business
 Legal Forms of Business
 Types of financial markets
Learning Materials Intended Learning Outcomes
(Requirements with
(with references following OER plagiarism and IPR policies) (ILO)
schedule or time allotment)
After this module, students
should be able to: Worksheet 1 – Essay (Guide
Questions provided in the
PowerPoint Presentation (Video Recording): 30 minutes Describe the role of finance in module)
approximately the economy.
Identify types of financial Due Date: April 30, 2021
BOOKS/REFERENCES: markets.
Dlabay, Les R. and Burrow, James. Business Explain the personal financial
Finance,Thomson Higher Education, 2008. planning process.

Bracker, Lin, and Pursley. Business Finance Essentials. Describe common personal
Researchgate, 2008. financial decisions.

Bernstein, Leopold. Financial Statement Analysis, 4th Ed. Describe financial institutions
Illinois: Irwin, 2014. commonly used by businesses
and consumers.
Cabrera, Elenita B. Management Advisory Services. Manila:
Conanan, 2015. Identify government financial
activities.
Cabrera, Elenita B. Management Consulting. Manila:

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Module 2 and 3
Review of Financial Statement
Preparation, Analysis, and
Interpretation
2-3  Preparation of Financial
Statements
 Analysis of financial
statements
 Financial Ratios
Module 4
4 Financial Management Planning
 Business Financial Goals
 Financial Planning Process
 Financial Budget
 Cash management
 Working capital management
Conanan, 2015. Describe sources of government
funds.
Gitman, Lawrence J. Principles of Financial Management.
New York: Pearson 2014 http://suppscentral.aw.com Recognize differences in the
legal forms of business
ownership and organization.
Online Resources/Suggested Readings: After this module, students
should be able to: Worksheet 2 –Problem
Solving (Activities provided
Statement of Cash flows - Prepare financial statements. in the google classroom)
https://corporatefinanceinstitute.com/resources/knowledge/acc
ounting/statement-of-cash-flows/ Define the measurement levels,
namely, liquidity, solvency, Due Date: May 15, 2021
Financial Statement Analysis - stability, and profitability.
https://www.accountingtools.com/articles/2017/5/14/financial-
statement-analysis Compute, analyze, and interpret
financial ratios.
Budgeting -
https://corporatefinanceinstitute.com/resources/knowledge/fina
nce/budgeting/ After this module, students
should be able to: Worksheet 3 – Essay /Case
https://opentextbc.ca/principlesofaccountingv2openstax/chapte Study (Guide Questions
r/prepare-financial-budgets/ Define financial planning and provided in the module)
financial plan.
Cash Budgets- Due Date: May 20, 2021
https://courses.lumenlearning.com/managacct/chapter/cash- Discuss the characteristics of a
budgets/ sound financial plan.
Capital Budgeting - https://www.edupristine.com/blog/capital- Describe the three primary
budgeting#:~:text=Capital%20budgeting%20is%20a%20comp financial goals of businesses.
any's,or%20replacement%20of%20fixed%20assets.
Identify the characteristics of
Short-term financing - effective financial goals
https://courses.lumenlearning.com/boundless-
finance/chapter/short-term-financing/ Identify the steps in the
financial planning process.
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Module 5
Short-term and Long-Term Financial
Activities
 Inventory Management
 Payroll management
 Capital projects
5  Capital Budgeting Process
 Business Expansion strategies
Long-term financing - Understand the process for
https://courses.lumenlearning.com/finaccounting/chapter/long- developing a financial budget.
term-financing/
Explain the steps involved in
Financial Institutions - developing a cash budget.
https://www.myaccountingcourse.com/accounting-
dictionary/financial-institution Identify the elements of
working capital.
Loan amortization - https://www.thebalance.com/how-
amortization-works-315522 Describe concepts and tools in
working capital management
Type of Bonds in the Philippines - After this module, students
https://www.ecomparemo.com/info/what-you-need-to-know- should be able to: Worksheet 4
about-bonds-in-the-philippines
Describe the types of inventory Essay and Case Study
for a company. (Activities provided in the
Type of stocks in the Philippines - module/Google classroom)
https://www.pseacademy.com.ph/LM/investors~details/id- Identify costs associated with
1316266249549/Types_of_STOCKS.html inventory and manufacturing.
Describe compensation
Stockbrokers in the Philippines - https://philpad.com/best- methods used by companies. Online Quiz given through
stock-brokers-in-the-philippines/ google classroom
Explain activities associated
with preparing the payroll. Due Date: May 29
Videos Discuss the steps in the capital
budgeting process.
Direct method Statement of Cash flows -
https://www.youtube.com/watch?v=JfNOaF5bkIM Explain business growth and
expansion actions.
Loan amortization -
https://www.youtube.com/watch?v=b6lTNUi_A2I Identify actions for reducing
global business risks.
Bond market VS Stock market - After this module, students Worksheet 5
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Module 6 & 7
Financial Institution and Banking
Services
 Banking Departments
 Forms of financial institutions
 Consumer Financial Services
Interest and Time Value of Money
6-7  Simple Interest and Compound
Interest
 Future and Present Value
 Loan amortization
Module 8
Finance Business Activities
 Financing Choices
 Debt Financing: Bonds
 Equity Financing: Stock
 Stock and Bonds Market
https://www.investopedia.com/ask/answers/09/difference- should be able to:
between-bond-stock-market.asp Essay and Case Study
Guide Questions provided
Explain the organization and in the Worksheet)
activities of commercial banks
and other financial institutions. Due Date: June 11, 2021
Note: We are currently selecting additional online materials. Describe financial services
Online materials may include video, film, news link, journal, commonly used by consumers.
etc
Identify types of commercial
banking services.
Understand how to
calculate the time value
of money on investments and
loans.
Distinguish simple and
compound interest.
Solve exercises and problems in
computing for future value and
present value of money.
Prepare loan amortization
tables.
After this module, students
should be able to: Worksheet 6
Explain short-term financing Online Quiz through Google
alternatives. Classroom (with time limit)
Compare debt and equity Due date: June 22, 2021
financing.
5
 Describe the main types of
government and corporate
bonds.

Explain activities associated

with issuing bonds.
8
Describe the type of capital
stocks sold by corporations.

Identify the activities involved

with stock market transactions.

Explain the purpose of a mutual

fund.

Describe the factors that affect

bonds values.

Online Multiple-Choice
Questions examinations using
9 FINAL EXAMINATION GOOGLE CLASSROOM –
(with time limit examination)

Examination periods:
June 24, 2021

BASIC INFORMATION AND POLICIES:

Grading System:
Formative & Summative Assessments (Theories and Applications/Worksheets) 60%
Final Examination 40%
100%

Online Course Policies:

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 1. Success in this course is dependent on your active participation and engagement throughout the course. As such, students are required to complete all worksheets by the
due date.
2. Log on at least three times a week – on different days in order to complete weekly assignments/exercises, assessments, discussions and/or other weekly
deliverables/Worksheets as directed by the instructor and outlined in the OBTL/Modules;
3. Participate in the weekly threaded discussions, this means that, in addition to posting a response to the thread topic presented, students are expected to respond to each
other and comment and questions from the instructor and/or other students through utilizing the Messenger Chat Group of the Class, and Learning Management System
powered by GOOGLE CLASSROOM.
4. If you find that you cannot meet the class' minimum discussion requirements due to such a circumstance, please contact your instructor as soon as possible thru
Messenger Account, Email or Cellphone Number (Number will be given directly to the students enrolled in the course).

Instructor’s Contact Details:

Name: REBECCA Q. LISING

Email Add: Lisingrebecca2020@gmail.com
Messenger Account: https://www.facebook.com/rebecca.lising.311
Online Office Days/Hours: Mon – Fri/ 9am – 12noon, 2pm – 6pm

Prepared by: Reviewed by: Approved by: Cc:

Rebecca Q. Lising, MBA, MAEd Benjamin B. Doroteo, CB, LLB, MBA Myrna E. Cuento-Calma, CPA, PhD Myrna E. Cuento-Calma, CPA, PhD
Instructor Field of Study Head, Customs Admin. Dean-IBE VP-Academic Affairs