NATIONAL ECONOMICS UNIVERSITY SOCIALIST REPUBLIC OF VIETNAM

CENTER FOR ADVANCED EDUCATIONAL PROGRAMS Independence – Freedom – Happiness

SYLLABUS

1. GENERAL INFORMATION
Title: CASH FLOWS MANAGEMENT
Course number: NHTC1110E Units: 03 credits
Pre-requisite: Theory of Money and Finance, Principles - Theoretical hours: 26
of Accounting - Practical hours: 19

2. LECTURER’S INFORMATION
Full name: Do Hong Nhung Tittle: Assoc.Prof.PhD
Address: 207 Giai Phong Street, Building A1, Room 921 Phone number: 0912 588 916
Email: nhungdh@gmail.com
Institute: School of Finance and Banking

3. COURSE DESCRIPTIONS

This course provides fundamental knowledge of cash flows management. In chief financial
offcer approach, the course’s content includes basic and advanced knowlegde of cash flows
management of a company. Then, the course’s contents focus on basic topic of financial
management such as debt ration, cash flow forecast, planing cash flows, controlling and
analyzing cash flow, optimal cash balance model. Furthermore, financial managers make
decision for a budget plan and a cash flow plan.
Main topics will be covered as follows:
- Estimate cash inflow and cash outflow of the company

- Practical planning techniques and procedures for managing the cash flowof the
organization

- Cash flow forecast techniques

- Techniques of managing cash balance

- Some techniques and measures to analyze the cash flow of the organization (if any)

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4. LEARNING RESOURCES : COURSE BOOKS, REFERENCE BOOKS, AND
SOFTWARES
- Course book: Rob Reider and Peter B. Heyler (2003), Managing cash flow, John Wiley &
Sons, Inc.
- Reference books:

• Stephen A. Ross, Randolph W. Westerfield Jeffrey F. Jaffe (2003), Corporate Finance,

The McGraw-Hill Companies

• Lorek, S. K., & Willinger, G. L., Jan. 1996, A Multivariate Time-Series Prediction Model
for Cash-Flow Data, The Accounting Review.

- Other required materials and information:

a. NEU’s eBooks and documents at http://lic.neu.edu.vn:2048/menu: Emerald Insight, IG
Publishing eBook and ProQuest Central
b. NEU’s eBooks and documents at http://aep.neu.edu.vn:2048/menu
c. Others

5. COURSE GOALS
Program
Course Learning Level of
Goal Description
Goals Outcomes competence
(PLO)
[1] [2] [3] [4]
Understanding and distinguishing important
G1 concepts, principles and elements of cash flows 1.1.2 I, II
management
Applying the knowledge into practical planning
G2 techniques and procedures for managing the cash 1.2.1 III, IV
flow of the organization.
Understanding some methods which are widely
used to assess a company past’s performance and
G3 1.2.1 II, III, IV
then construct forecast cash inflow and cash
outflow.
Developing critical thinking towards financial
G4 issues in related to cash flows in reality, especially 1.2.1 III
techniques of managing cash balance
G5 Developing some techniques and measures to 1.2.1, 1.3.4 IV, V

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 analyze the cash flow of the organization.
Establishing soft skills such as team working, time 1.2.2, 1.3.2,
G6 VI
management and effective communication 1.3.3

6. COURSE LEARNING OUTCOMES (CLO)

Course Level of
CLO Descriptions
goals competence
[1] [2] [3] [4]
Remember important concepts, principles and
CLO 1.1 I
elements of cash flow management.
CLO 1.2 Understand the objectives of financial analysis and II
G1 Describe the components of the cash flow statement,
CLO 1.3 II
ratio of cas flow management.
Describe the basic contents of each step in the process
CLO 1.4 II
of cash flow management
Understand the defination of working capital. Analyze
CLO 2.1 II
G2 the working capital status and capital balance status.
CLO 2.2 Understand the cash circle and operating circle II, IV
Describle the components of the cash inflow and cash
CLO 3.1 II
outflow. To sum up net cash flow.
Identify cash flow issues of a company in practice
through cash flow analysis. Discuss and propose
CLO 3.2 IV
solutions and recommendations for that company to
G3 tackle its problems.
Understand planning cash flow and then construct
CLO 3.3 II
forecast cash inflow and cash outflow.
Apply techniques to evaluate cash situation of a
CLO 3.4 III
company in practice and make plan of cash flow.
Understand factors affecting to cash flow forecasting.
CLO 4.1 Then, identify important factor to effect on cash flow II
of the firm.
Apply relevant concepts, principles and methods to
G4 construct projected cash flows for a company in
CLO 4.2 III
practice, as well as contruct its short-term cash flow
schedule.
Apply some methods which are widely used to assess a
CLO 4.3 III
company past’s performance and then its forecast its

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 future outcomes.
Understand some popular models to manage cash
CLO 5.1 IV
balance of firm.
Indentify and interpret tools and techniques of
CLO 5.2 V
controlling and analyzing cash balance
G5
Developing critical thinking towards financial issues in
CLO 5.3 V
firm’s performance related to cash flow.
Apply to plan and analyze cash flow management of
CLO 5.4 IV, V
multinational companies.
Develop good teamwork skills to complete the group
CLO 6.1 VI
assignments and group discussion.
Create competence to manage time effectively to
G6 CLO 6.2 complete all exercises and assignments with high VI
performance.
Communicate effectively in English about financial
CLO 6.3 VI
issues and debates.

7. COURSE ASSESSMENT

Assessment Assessment Percentage

Description Time CLO
methods indicators (%)

[1] [2] [3] [4] [5] [6]

Class participation
points will be based on
general class attendance,
contribution in class and Attendance
compliance with the points
CLO 1.1
class rules delineated → &
Class Week 1-
below. Poor class Times of 10%
Participation 15 CLO 5.4
attendance, little answers and
contribution in class or questions in
non-compliance with class.
class rules will result in
a poor class
participation grade.
The examinations will CLO 1.1 Written
Mid-term be closed-book and Week 5 & exam or
CLO 1.3 20%
Tests 1 & 2 based on assigned 10 multiple-
CLO 1.4
readings, lectures, and choice
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 homework problems. CLO 2.1 questions
Calculator may be used CLO 2.2
during examinations.
Class is grouped into
groups of 3-5 members.
Groups are expected to
do a report and a CLO 4.3 Group
Group Week 14
presentation. The report CLO 4.4 presentation 20%
Assignment & 15
needs to be submitted CLO 5.4 and report
through Turnitin no later
than 1 week after the
presentation.
Final exam of 90
minutes. Students have
permission to take the
Written
final exam when they CLO 1.1 exam of
attend at least 80% of University
Final Exam → multiple- 50%
the total classes and schedule
CLO 5.3 choice
hand in both individual
questions.
and group assignments
on time. Make-up exams
will not be offered.

8. LESSON PLAN
(Any changes on the schedule WILL BE announced in class and on TURNITIN in advance)
Learning and Assessment
Class Topics CLO
teaching activities methods
[1] [2] [3] [4] [3]
Textbook, Chapter 1;
Read carefully the
Chapter 1 CLO 1.1
syllabus provided; Questions and
Introduction to the Course CLO 1.2
Week 1 Assign members into discussion
and TURNITIN CLO 1.3
groups;
Introduction activities CLO 1.4
Introduce the group
project.
Chapter 2 CLO 2.1 Textbook, Chapter 2 Questions and
Week 2 Recepts and disbursements CLO 2.2 discussion
management CLO 3.1
Chapter 2 CLO 2.1 Textbook, Chapter 2, Questions and
Week 3 Recepts and disbursements CLO 2.2 page 66-135 discussion
management (cont.) CLO 3.1 Case study 1
Chapter 2 CLO 2.1 Textbook, Chapter 2, Questions and
Week 4 Recepts and disbursements CLO 2.2 page 66-135 discussion
management (cont.) CLO 3.1 Case study 2
CLO 1.2
Review 1
Week 5 → Review Q&A
Mid-term test 1
CLO 3.1

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 Lecture,
Chapter 3 CLO 3.3 Textbook, Chapter 3.
Week 6 discussion and
Planning cash flow CLO 3.4
problem solving
Chapter 3 Lecture,
Planning cash flow CLO 3.3 Textbook, Chapter 3 discussion and
Week 7
(cont.) CLO 3.4 problem solving
Case study 1
Chapter 4 Lecture,
The models of cash flow Textbook, Chapter 4. discussion and
Week 8 CLO 4.2
forecasting problem solving
Case study 2
Chapter 4: The models
Lecture,
of cash flow forecasting Textbook, Chapter 4.
Week 9 CLO 4.2 discussion and
(cont.) problem solving

Chapter 4: The models

Week of cash flow forecasting CLO 4.2
Review, Exercise and Exercise and
10 (cont.) Q&A Q&A
Mid-term test 2
Chapter 5 Lecture,
Textbook, Chapter
Week The model of cash CLO 4.1 discussion and
6,7,8,9
11 balance management and CLO 4.2 problem solving
analyzing cash balance Case study 3
Chapter 5
Textbook, Chapter Lecture,
Week The model of cash CLO 4.1
6,7,8,9 discussion and
12 balance management and CLO 4.2
problem solving
analyzing cash balance
Chapter 5 Lecture,
Textbook, Chapter
Week The model of cash CLO 4.1 discussion and
6,7,8,9
13 balance management and CLO 4.2 problem solving
Review
analyzing cash balance
CLO 1.1
Chapter 6 CLO 1.2
CLO 1.3 Textbook, Chapter Lecture and
Week Cash flow management
CLO 4.1 2,3,6,7,8,9. discussion
14 in multinational CLO 4.2 Group report due Case study 4
company CLO 5.1
CLO 5.2
CLO 1.1
CLO 1.2
CLO 1.3
Week Presentation Presentation Discussion and
CLO 4.1
15 Review Discussion problem solving
CLO 4.2
CLO 5.1
CLO 5.2
9. COURSE REQUIREMENT & EXPECTATION
Class Participation
Class participation accounts for 10% of the total grade and the points will be based on general
class attendance, contribution in class and compliance with the class rules delineated below.
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Poor class attendance, little contribution in class or non-compliance with class rules will result
in a poor class participation grade.
Below are class rules:
1. Arrive on time and be seated and ready to begin when the class begins. If you do arrive
late for more than 30 minutes, you will not be counted for that class. Note that this class
is intended for registered students only.
2. Come prepared – read the readings assigned.
3. Turn off cell phones during classes.
4. Do not engage in individual discussions
5. No food in class time
6. Participate by contributing comments and questions during the discussions. The
instructor will call on students during the class if participants do not volunteer.
7. Use common courtesy and polite manners in class.
8. No tolerance for acts of academic dishonesty.
9. Any student who has more than three unexcused absences will be dropped from the
course. Checking for attendance will be conducted in class. If the student cannot attend
the lecture(s) due to unavoidable reasons, the student is required to report the reasons to
the lecturer before class time. Only objective reasons such as business trip, health issues
or serious incidents of family can be accepted, and the student must provide evidence
for that (for example: serious personal illness should be confirmed in document by
hospital or health center). In such case, the student’s score of attendance will not be
deducted, however the student will still be reported as having one (excused) absence. If
the student does not report any acceptable reasons for their absence, the student’s score
of attendance will be deducted for each unexcused absence.
Mid-term tests and final exam
There will be three in-class examinations including the final examination. There are no make-
up examinations. Absence from a scheduled examination without approval of the instructor
and a valid written excuse will result in a grade of zero. Attendance accounts for 10%. Each
mid-term test accounts for 15% of the total grade (thus both tests account for 30%). Both mid-
term tests will be conducted in written form in class. The planned date of each test is
mentioned in the course outline.
The final exam accounts for 40% of the total grade. Time allowed for the final exam is 90
minutes. Students have permission to take the final exam when they attend at least 80% of the
total classes and complete 2 mid-term exams. Make-up chance for the final exam will not be
offered.
Approval to be absent from an examination will be granted only in the case of extreme
personal emergency. If approval is granted by the instructor, the student must make up the
examination/quiz immediately. To pass the course, students should take all two examinations
on the scheduled dates. Missing one examination will result in failure in this course.
The examinations will be opened-book and based on assigned readings, lectures, and
homework problems.

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Calculator may be used during examinations.

The following rules apply to mid-term tests and final exam:

1. Make a notation of the exam dates.
2. Final Exam is an open-book exam, so students can use notes, books or other paper
materials. However, no technology will be allowed during the exam. You must turn off
all cell phones or any other personal technology.
3. If you do not bring an ID to the exam, you will receive a 0 for the exam.
4. No food or drinks will be allowed during an exam.
5. When time is called, stop writing.
6. Please make sure you do not engage in any behavior that may appear to be cheating.
Group Assignment
Group assignment accounts for 20% of the total grade. The class will be divided into groups of
3-5 members. Groups are expected to do a report and a presentation on a given topic. Detailed
instructions on the content and format of the presentation and report will be provided to the
student by the instructor.
The report needs to be submitted through Turnitin no later than 1 week after the presentation.
Late submission will be penalized 30% per calendar day (not merely per class period)
beginning with the due date. No extensions, no exceptions. It is your responsibility to know the
due dates and to plan accordingly.
Group project reports will be due in week 15.
Communication:
Studies show that students who engage in one-on-one discussions with the instructor about the
course receive better grades. I, therefore, encourage your discussion with me. You can
communicate during office hours, email or in class discussions. You also are welcome to make
separate appointments. I will be available before and after class, but only for short questions. I
also encourage feedback on the classes, lectures, teaching and reading material. We enhance
the class every semester and your thoughts are valuable in the process.

Intellectual Property:
All materials presented in class lectures including PowerPoint presentations and those
materials given are intellectual property of the instructor unless otherwise copyrighted. Any
reproduction or publication of this material without prior written permission is strictly
forbidden.

10. DATED: ……………………..

CENTER FOR ADVANCED FACULTY LECTURER
EDUCATIONAL PROGRAMS