DOCUMENT:SYLLABUS

COURSE: FINANCIAL MANAGEMENT COPIES ISSUED TO:

College of Business and Accountancy
DATE OF EFFECTIVITY: 1 July 2020 COURSE CODE: BFINMAX Learning Resource Center
Faculty

VISION CORE VALUES

We are National University, a dynamic private institution committed to nation 1.Integrity 2. Compassion 3. Innovation 4. Resilience 5. Patriotism
building, recognized internationally in education and research. GRADUATE ATTRIBUTES INTENDED FOR
INSTITUTIONAL LEARNING OUTCOMES (ILOs)
NATIONALIANS (GAINs)
MISSION a. Exhibit the capacity for self-reflection
Guided by the core values and characterized by our cultural heritage of Dynamic 1. Conscientious and Reflective Leader b. Exhibit the willingness to engage in self-appraisal
Filipinism, National University is committed to providing relevant, innovative, and c. Apply moral and ethical standards in leading others
accessible quality education and other development programs. 2. Significant Contributor towards Social d. Participate actively in community-oriented advocacies that
Transformation contribute to nation building
We are committed to our: e. Participate with the long-life opportunities or activities that
STUDENTS, by molding them into life-long learners, ethical and spiritual citizen, and self- have sustainability.
directed agents of change. 3. Possessing an Entrepreneurial mindset f. Applying the business principles of Henry Sy. Sr.
FACULTY and EMPLOYEES, by enhancing their competencies, stimulating g. Produce alternative solutions, processes, and approaches
their passions, cultivating their commitment, and providing a just and fulfilling 4. Knowledge creator h. Apply problem-solving skills
work environment. i. Provide solutions to challenges in respective areas of
specialization
ALUMNI, by strengthening their sense of pride through engagement, loyalty, and love for
5. Competent Communicator and j. Work effectively in teams of different cultures
their alma mater.
Collaborator
INDUSTRY PARTNERS and EMPLOYERS, through active collaboration, by k. Engage in continuing personal and professional development
providing them Nationalians who will contribute to their growth and development. Express ideas effectively
COMMUNITY, by contributing to the improvement of life’s conditions and well-being of its Effectively use various ICT tools to convey ideas
members.

ILO
Program Learning Outcomes (PLO) for Bachelor of Science in Accountancy
a b c d e f g h i j k
1. Student will be able to demonstrate competencies in the development, measurement, analysis, validation ✓ ✓ ✓
✓ ✓ ✓
and communication of financial and other information.
2. Student will develop oral and written communication skills and critical thinking skills. ✓ ✓ ✓ ✓ ✓ ✓
3. Student will develop an appreciation for the role of ethics in both the profession and the business world. ✓ ✓ ✓ ✓ ✓ ✓ ✓
4. Student will be exposed to the unique aspects of global business and accounting issues. ✓ ✓ ✓ ✓ ✓
5. Student will be equipped to understand the use technology. ✓ ✓ ✓ ✓ ✓
6. Student will be exposed to activities that help them work in groups. ✓ ✓ ✓ ✓ ✓ ✓ ✓

COURSE CODE/NAME: BFINMAX _Financial Management

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COURSE DESCRIPTION

This course provides an introduction to financial management and finance, cash flows and financial analysis. Topics also include cash flows estimation; operating and
financial leverage; financial planning and forecasting; managing working capital, cash and marketable securities management and accounts receivable and inventory
management.

PRE-REQUISITE(S)
BAFACR4X
COURSE LEARNING OUTCOMES (CLO)
PROGRAM LEARNING OUTCOMES
At the end of the course, the student must be able to (CLO): (BSA)
1 2 3 4 5 6
1. Evaluate financial management practices, financial system, financial statements and analyze of financial statements    
2. Perform ratio analysis, CVP analysis, leverage, financial planning and financial forecasting.    
3. Evaluate financial statements, cash flows, operating and financial leverage, and working capital   
4. Perform analysis of cash and marketable securities, accounts receivable and inventory management   

CREDIT
3 Units
TIME ALLOTMENT
3 hours synchronous
1 hours asynchronous

COURSE REQUIREMENTS
QUIZZES (40%) CLASS STANDING (10%) PERIODIC DEPARTMENTAL EXAMINATIONS (50%)
- Minimum of 4 major quizzes per grading period
Midterms: Finals: 1. Assignment - Midterm Departmental Examination
Quiz No. 1 Quiz No. 3 2. Attendance - Final Departmental Examination
Quiz No. 2 Quiz No. 4 3. Other learning activities:
i. Seatwork
ii. Recitation
iii. Board work
iv. Practice Set
v. Portfolio of Activities

CLASS POLICIES
1. Familiarize yourself with the organization of remote class, including the terminologies, tools, and the primary platform to be used.
2. Be aware that activities for RAL are stated in the course syllabus or course outline.

COURSE CODE/NAME: BFINMAX _Financial Management

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 3. Access MS Teams and download all available course materials.
4. Communicate with your instructor regularly. Be as responsive as possible.
5. Notify your instructor in case there is difficulty in accessing course materials.
6. Inform your instructor if there is something vague, preferably after initially consulting with a classmate or 2.
7. Set a regular study time for each course. Make sure to follow the suggested weekly course materials.
8. Have an active presence in discussions by responding to posts. Avoid short, generic replies such as, “I agree.” It should include why you agree or should add to the previous point.
9. Maximize opportunities to learn with classmates through group assignments, peer review, collaborative documents, and more.
10. Observe virtual class (or office) hours. While you may post your questions at any time of the day, expect a delay in the response after the defined virtual class or office hours.
11. Know that the provisions in the Student Handbook and other University policies concerning you will remain in effect unless suspended by the Academic Council or by thePresident.

GRADING SYSTEM
MIDTERM GRADE COMPUTATION: TENTATIVE FINAL GRADE COMPUTATION: FINAL GRADE:
Quizzes 30% Quizzes 30%
Class Recitation 30% Class Recitation 30% Midterm Grade = 50%
Assignments / Assignments Tentative Finals Grade = 50%
Seatwork / Seatwork / Final Grade = 100%
Board work / Other Board work / Other learning
learning activities activities
Periodic Examination 40% Periodic examination 40%
Midterm Grade 100% Tentative Final Grade 100%

COURSE CONTENTS

COURSE TOPIC
WEEK LEARNING LEARNING TOPICS METHODOLOGY RESOURCES ASSESSMENT
OUTCOMES OUTCOMES
At the end of the session, the
learners will be able to:
1. Oriented to the school
policies and the course. Goal Setting and Proper Planning
2. Explain institutional - University and College
philosophies, values vision and mission • Syllabus
• Discussion
and policies, examine - Classroom policies • University Manual and
1 the goal setting created - Goal setting and course Handbook
in the light of planning
undertakings in this - Computation of grade and
course, and apply the the NU Grading System
institutional values in the
life–long pursuit of the
professional career.

CLO1 At the end of the session, the Topic 1: Introduction to Financial » Lecture » PowerPoint » Recitation
1-2
CLO2 students should be able to: Management » Discussion Presentation » Seatwork

COURSE CODE/NAME: BFINMAX _Financial Management

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 COURSE TOPIC
WEEK LEARNING LEARNING TOPICS METHODOLOGY RESOURCES ASSESSMENT
OUTCOMES OUTCOMES
1. Describe the nature, goal 1. The nature, goal and scope of » Demonstration » Syllabus » Quiz
and basic scope of financial financial management » Textbook » On-line assignments
management. 2. Types of financial decisions
2. Explain briefly the three 3. Significance of financial
major types of decisions management
that the finance manager 4. Relationship between financial
makes. management and accounting
3. Discuss the importance or 5. Strategic financial management
significance of financial 6. Financial objectives of a
management. business organization
4. Describe the relationship 7. Responsibilities to achieve the
between financial financial objectives
management and 8. Role of Finance Manager
accounting. 9. The Finance Organization
5. Discuss the importance of
objective setting in a
business enterprise.
6. Describe the primary
financial objectives of a
business firm.
7. Explain the responsibilities
of a Finance Manager to
Achieve the firm’s financial
objectives.
8. Describe the role of
Financial Manager in
achieving the primary goal
of the firm.
9. Understand how finance fits
in the organizational
structure of the firm.
At the end of the session, the Topic 2: Business Organization » Lecture » PowerPoint » Recitation
students should be able to: 1. Legal forms of business » Discussion Presentation » Seatwork
1. Explain the basic legal organization » Demonstration » Syllabus » Quiz
forms of business 2. Advantages and disadvantages » Textbook » On-line
3. Important business trends assignments
organizations.
2. Know the advantages and
3 CL02 disadvantages of adopting
the
a. Sole proprietorship
b. Partnership
c. Corporation
Forms of business
organization

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 COURSE TOPIC
WEEK LEARNING LEARNING TOPICS METHODOLOGY RESOURCES ASSESSMENT
OUTCOMES OUTCOMES
3. Understand the important
business trends

At the end of the session, the Topic 3: Understanding Financial

students should be able to:
1. Understand how business
activities are reported
through the financial
statements
2. Appreciate the general
objectives of financial
statements.
3. Enumerate and identify the
needs of various users that
demand financial
accounting information.
4. Enumerate the sources of
information about a
business enterprise.
Statements
1. How business activities are
reported
2. General objectives of Financial
Statements
3. Demand for financial accounting
information
4. Sources of financial information
about a business enterprise

At the end of the session, the Topic 4: Financial Statements » Lecture » PowerPoint » Recitation
students should be able to: Analysis » Discussion Presentation » Seatwork
1. Define financial statements 1. Financial analysis defined » Demonstration » Syllabus » Quiz
analysis. 2. Analyze the broader business » Problem solving » Textbook » On-line assignments
2. Understand the need to environment
analyze the broader 3. Basics of profitability analysis
business environment. 4. Limitations of financial statement
3. Know the basics of analysis
profitability analysis. 5. Financial ratio analysis
CLO2
4-5 4. Realize the limitations of
CLO3
financial statements
5. Analyze a business firm’s
short-term financial position,
asset liquidity and
management, long-term
financial position and
profitability using financial
ratios.

At the end of the session, the Topic 5: Cash Flow Analysis » Lecture » PowerPoint » Recitation
students should be able to: 1. Usefulness of the Statement of » Discussion Presentation » Seatwork
6 CLO3 1. Understand the usefulness Cash Flows » Demonstration » Syllabus » Quiz
of the statement of cash 2. How the Statement of Cash » Problem solving » Textbook » On-line assignments
flows as far as decision Flows is used in measuring the

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 COURSE TOPIC
WEEK LEARNING LEARNING TOPICS METHODOLOGY RESOURCES ASSESSMENT
OUTCOMES OUTCOMES
making is concerned. firm’s financial liquidity and
2. Know the classifications of financial flexibility
the cash flow activities. 3. Classification of cash flow
3. Identify various sources and activities
application of cash. 4. Calculating cash flows
4. Calculate cash flows.

7 MIDTERM EXAMINATION

At the end of the session, the Topic 6: Operating Leverage » Lecture » PowerPoint » Recitation
students should be able to: 1. Leverage in a business » Discussion Presentation » Seatwork
1. Understand the concept 2. CVP analysis » Demonstration » Syllabus » Quiz
and application of leverage 3. Operating leverage » Problem solving » Textbook » On-line assignments
in business.
2. Know how cost-volume-
profit relationship is applied.
CLO2 3. Understand the
8
assumptions and limitations
of the CVP analysis.
4. Explain the meaning of
operating leverage.
5. Calculate and interpret the
firm’s degree of operating
leverage.

At the end of the session, the Topic 7: Financial Forecasting, » Lecture » PowerPoint » Recitation
students should be able to: Planning and Control » Discussion Presentation » Seatwork
1. Understand the concept 1. Concept of financial planning » Demonstration » Syllabus » Quiz
and perspective of financial 2. Perspective of financial planning » Problem solving » Textbook » On-line
planning. 3. Benefits from financial planning assignments
2. Explain the benefits that 4. Financial planning models
can be derived from 5. Projected Financial Statement
financial planning. Method
3. Know the elements of a
9 CL02
basic financial planning
model.
4. Understand the
determinants of a firm’s
growth rate.
5. Know and apply the
financial planning process
using the Projected
Financial Statement

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 COURSE TOPIC
WEEK LEARNING LEARNING TOPICS METHODOLOGY RESOURCES ASSESSMENT
OUTCOMES OUTCOMES
Method.
At the end of the session, the Topic 8: Working Capital » Lecture » PowerPoint » Recitation
students should be able to: Management » Discussion Presentation » Seatwork
1. Understand the concept of 1. Reasons why working capital » Demonstration » Syllabus » Quiz
working capital management is important. » Problem solving » Textbook » On-line assignments
management. 2. The operating cycle
2. Know the importance of 3. The cash conversion cycle.
working capital 4. Alternative strategies in financial
management. working capital
10 CLO3
3. Understand and calculate
the operating cycle and
cash conversion cycle of a
business.
4. Know the alternative
policies in financing
investment in current
assets.
At the end of the session, the Topic 9: Cash and Marketable » Lecture » PowerPoint » Recitation
students should be able to: Securities Management » Discussion Presentation » Seatwork
1. Understand the concept of 1. Objective of cash management » Demonstration » Syllabus » Quiz
cash management. 2. Reasons for holding cash » Problem solving » Textbook » On-line
2. Learn the objectives of cash balances assignments
management. 3. Determining the target cash
3. Identify the reasons for balance
holding cash balances. 4. Marketable securities
CLO1 4. Know how to determine the 5. Reasons for holding marketable
11 -12
CLO4 target cash balance. securities
5. Understand the objective of 6. Types of marketable securities
marketable securities
management.
6. Realize the reason for
holding marketable
securities.
7. Learn the types of
marketable securities.
At the end of the session, the Topic 10: Accounts Receivable and » Lecture » PowerPoint » Recitation
CLO1 students should be able to: Inventory Management » Discussion Presentation » Seatwork
CLO4 1. Understand the need to 1. Objectives of accounts » Demonstration » Syllabus » Quiz
manage accounts receivable management » Problem solving » Textbook » On-line assignments
12-13 receivable. 2. Credit policy
2. Know the objectives of 3. Summary of trade-offs in credit
receivable management. and collection policies
3. Explain the nature of credit 4. Objective of inventory
policy and understand its management

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 COURSE TOPIC
WEEK LEARNING LEARNING TOPICS METHODOLOGY RESOURCES ASSESSMENT
OUTCOMES OUTCOMES
elements. 5. Functions of inventories
4. Understand the need to 6. Cost associated with inventory
manage inventories know
the objective of inventory
management.
5. Explain the functions of
inventories.
6. Identify the cost associated
with investment in
inventory.

13.5 FINAL EXAMINATION

PRESCRIBED TEXTBOOK

Cabrera, M. and Cabrera, G. (2019) Financial Management, Manila: GIC Enterprises and Co. Inc.

RECOMMENDEDRESOURCES
Chandra, P. (2015) Financial Management: Theory and Practice . USA: McGraw Hill

Brigham, Eugene F. and Ehrhardt, Michael C. (2013) Financial Management: Theory & Practice.Usa: Cengage Learning

Anastacio, F., Dacanay, R., and Aliling, L. (2010) Fundamentals of Financial Management : with Industry-based Perspective. Manila: Rex Bookstore

PREPARED BY: REVIEWED BY: NOTED BY: RECOMMENDING APPROVAL: APPROVED BY:

MICHAEL ANGELO M. FRANCIS ALLAN BERNALES, MBA

MANAYAO, CPA JOMAR V. VILLENA, CPA, MBA
OIC Dean, College of Accountancy, ARNEL A DIEGO, PhD Cand.
Program Chair, Accountancy CHARMAINE VELASQUEZ
Faculty-in-charge Business and Management Academic Director
LRC Coordinator

COURSE CODE/NAME: BFINMAX _Financial Management

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