DON HONORIO VENTURA STATE UNIVERSITY

Cabambangan, Villa de Bacolor 2001, Pampanga, Philippines

COLLEGE OF BUSINESS STUDIES
ISO 9001: 2015 DHVSU Main Campus, Villa de Bacolor, Pampanga
Tel. No. (6345) 458 0021; Fax (6345) 458 0021 Local 211 QMS-Certified
URL: http://dhvsu.edu.ph

OUTCOMES-BASED TEACHING AND LEARNING COURSE PLAN Indexing

Revision No.
DHVSU-BC
05

(Bachelor of Science in Accountancy) Semester

Academic
2nd Semester
2023-2024
Year

Institutional Vision, Mission, and Core Values

University Vision
DHVSU envision of becoming one of the lead universities in the ASEAN Region in producing globally competitive professionals who are capable of creating, applying and
transferring knowledge and technology for the sustainable development of the humanity and society.

University Mission
DHVSU commits itself to provide a conducive environment for the holistic development of students to become globally competitive professionals through quality instruction
and services, innovation and research towards the sustainable development of society.

Core Values

• Professionalism
• Excellence
• Good Governance

Course Information

Course Code
Course Description
Course Credits / Units
Pre-requisite/s
Course Classification
No. of Times Revised
BA FIN 102 Course Title INTERNATIONAL BUSINESS AND TRADE
International Business and Trade is a course that will dwell on the theoretical framework of global commerce, monetary system, financial
environment, legal environment of international trade and foreign investment as well as government policies and practices covering the role of
national and international organizations.
3 No. of Hours/week 3 hours / week
BA FIN 101 Co-requisite/s -
Specialization- Business Finance Curriculum Basis CMO 17, series of 2017
5 Date of Revision February 2, 2024

Page 1 of 8
 DON HONORIO VENTURA STATE UNIVERSITY
Cabambangan, Villa de Bacolor 2001, Pampanga, Philippines
COLLEGE OF BUSINESS STUDIES
ISO 9001: 2015 DHVSU Main Campus, Villa de Bacolor, Pampanga
Tel. No. (6345) 458 0021; Fax (6345) 458 0021 Local 211 QMS-Certified
URL: http://dhvsu.edu.ph

Program Outcomes
Specific to the major Accountancy

PO-001 Resolve business issues and problems, with a global and strategic perspective using knowledge and technical proficiency in the areas of financial
accounting and reporting, cost accounting and management, accounting and control, taxation and accounting information system.

PO-002 Conduct accountancy research through independent studies of relevant nature and appropriate use of accounting theory and methodologies.

PO-003 Employ technology as a business tool in capturing financial and non – financial information, generating reports and making decisions.

PO-004 Apply knowledge and skills that will successfully respond to various types of assessments (including professional licensure and certifications.); and

PO-005 Confidently maintain a commitment to good corporate citizenship, social responsibility and ethical practice in performing functions as an accountant.

(Adopted from Vergara, 2020)

Course Learning Outcomes Vis-à-vis Program Outcomes (POs)

Course Learning Outcomes

POs
Upon completion of the course, the students should be able to:
Develop the skills and knowledge on the complex mechanisms and issues in international business and trade , necessary for a real- 002;004
CLO-001
world policy as business stakeholders , Accountant and/or Policy makers and planners;
CLO-002 Develop a critical knowledge of recent research in some key areas of business trade operations whether national or international. 001; 002;005
CLO-003 Understand comprehensively the interface between the different International Business theories, models and methodologies; and 003
CLO-004 Appreciate the role of the society, private enterprise and public policy makers in achieving higher economic efficiency. 001

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 DON HONORIO VENTURA STATE UNIVERSITY
Cabambangan, Villa de Bacolor 2001, Pampanga, Philippines
COLLEGE OF BUSINESS STUDIES
ISO 9001: 2015 DHVSU Main Campus, Villa de Bacolor, Pampanga
Tel. No. (6345) 458 0021; Fax (6345) 458 0021 Local 211 QMS-Certified
URL: http://dhvsu.edu.ph

Course Design Matrix

INSTRUCTIONAL DELIVERY DESIGN ASSESSMENT

INTENDED OF GENDER TIME
COURSE CONTENT/ VALUES
LEARNING REF/S LEARNING SENSITIVENESS TABLE
SUBJECT MATTER Face-to-Face INTEGRATION
OUTCOMES (ILO) OUTCOMES (GAD)
(ALO)
Thorough discussion of The University Vision, Mission [1] Discussion of the Syllabus During the discussion Self confidence Week 1
the Student Handbook and Core Values; [2] and other aspects of
Teacher-facilitated discussion of the course content. the instruction, the
2. Creative explanation of The College of Business following will be
the rules and regulation Studies Students will cite their ways to contribute their share in the observed
Mission and Goals; attainment of the University’s aspirations • use non- sexist
3. Innovative presentation words
of their understanding on The Bachelor of Science in • show respect
the VMGO Business Administration major regardless of
in Accountancy Outcomes gender
• reduce barriers in
developing a
personal and
academic success
created by sexism
• Recognize gender
issues arising from
their different
social position and
gender roles.
1. To discuss the Part I: Introduction: [3] Teacher managed Recognize gender Leadership Week
principles of globalization International Business and [4] Lecture/Discussion on the concept of Globalization and the Printed Short issues arising from their Awareness 2-3
in answering different Trades s and Globalization different corporate challenges quizzes and different opinions on the Learning
challenges in the business A. Corporate Challenges Student managed activities. subject matter
B. A Philosophy of Participate in the lecture discussion.
Business for the 21st Oral or written
Century; The recitation as
Globalization formative
2. To describe the C. International Business assessment
characteristics of Operations

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 DON HONORIO VENTURA STATE UNIVERSITY
Cabambangan, Villa de Bacolor 2001, Pampanga, Philippines
COLLEGE OF BUSINESS STUDIES
ISO 9001: 2015 DHVSU Main Campus, Villa de Bacolor, Pampanga
Tel. No. (6345) 458 0021; Fax (6345) 458 0021 Local 211 QMS-Certified
URL: http://dhvsu.edu.ph

INSTRUCTIONAL DELIVERY DESIGN ASSESSMENT

INTENDED OF GENDER TIME
COURSE CONTENT/ VALUES
LEARNING REF/S LEARNING SENSITIVENESS TABLE
SUBJECT MATTER Face-to-Face INTEGRATION
OUTCOMES (ILO) OUTCOMES (GAD)
(ALO)
International Business D. The Monetary system Recognize gender
Operations in the world E. The Balance of issues arising from their
market vis a vis the use of Payments different opinions on the
the Monetary system and F. Foreign exchange and subject matter
its foreign exchange Foreign exchange
management . Week
4-5
Printed Short Exploration
B. Understand Part II: INTERNATIONAL Teacher managed quizzes and Develop critical and Common Sense
international trade. And to TRADE AND BUSINESS Lecture/Discussion on the characteristics of international activities deep understanding on
Compare and contrast OPERATIONS Business Operations the cultural diversity
different trade theories. A. International Trade Student managed Oral or written illustrated on the
Practices: The Participate in the lecture discussion./Group dynamics recitation as different trade theories
Parties formative Order
B. The Legal assessment Organization
Environment of Week
International [3] 6-7
Business [4] Oral or written
Determine which Teacher managed recitation as Respect gender issues Exploration/Evaluation
international trade theory Lecture/Discussion on the different trade theories formative arising from their
is most relevant today and C. Product Warranty and Student managed assessment different opinions on the
how it continues Product Liability Participate in the Group Dynamics Activity subject matter
To evolve. Issues Case study with
D. Protection of analysis
Intellectual Assets (reflection) of the
E. International Trade worded case
Logistics problem.

C Identify the various Teacher managed Oral/Written

types of foreign direct Lecture/Discussion on the most relevant theories and their recitation as Develop critical and Exploration Week 8
investment (FDI). F. Financing Trade: The evolution formative deep understanding on
Banking System, Student managed assessment the cultural diversity
Participate in the lecture discussion.

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 DON HONORIO VENTURA STATE UNIVERSITY
Cabambangan, Villa de Bacolor 2001, Pampanga, Philippines
COLLEGE OF BUSINESS STUDIES
ISO 9001: 2015 DHVSU Main Campus, Villa de Bacolor, Pampanga
Tel. No. (6345) 458 0021; Fax (6345) 458 0021 Local 211 QMS-Certified
URL: http://dhvsu.edu.ph

INSTRUCTIONAL DELIVERY DESIGN ASSESSMENT

INTENDED OF GENDER TIME
COURSE CONTENT/ VALUES
LEARNING REF/S LEARNING SENSITIVENESS TABLE
SUBJECT MATTER Face-to-Face INTEGRATION
OUTCOMES (ILO) OUTCOMES (GAD)
(ALO)
Payments and illustrated on the
Collections [3] different trade theories
G. International Letters [4]
of Credit, Licensing Teacher managed Oral/Written
D Determine the strategic and Franchising Lecture/Discussion on the types of foreign investments recitation as
Goals of multinational formative Develop critical and Exploration
enterprises (MNEs) Student managed assessment deep understanding on
undertaking FDI. Discuss H. Foreign Participate in the lecture discussion./Group dynamics the cultural diversity
how MNEs benefit Manufacturing and illustrated on the
From FDI. Assembly different trade theories
I. Strategic Alliance
J. Foreign Investments
Week
MID TERM EXAMINATION
9
Analyze government Part III Policy and institutions Teacher managed Printed Short Recognize gender Authority Week
intervention in Lecture/Discussion on the historical pattern of population quizzes and issues arising from their Optimism 10-11
international business. A. Trade Regulations [4] growth and its implications to economic development. activities. different corporate and Openness
Assess the legal issues and related Programs social position and
and Investment Student managed Oral or written gender roles.
Key factors driving Restrictions Participate in the lecture discussion. recitation as
international business and formative
global economy. Discuss B. International System [4] assessment 12-13
the different and Organizations Teacher managed
laws and agreements Lecture/Discussion on the causes and costs of Case analysis
used by international Unemployment Printed Short
enterprises to support Student managed quizzes and
successful Participate in the lecture discussion. activities. Creativity
international operation Imagination and
Oral or written individuality
recitation as
[4] formative
assessment Week
Part IV SPECIAL TOPICS ON [3] Teacher managed Reflection paper Recognize peculiarity 14-15
Identify and Analyze Business and Trade Lecture/Discussion on the current international trade on gender roles
current issues on [4] issues in the Philippines portrayed in the Devotion

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 DON HONORIO VENTURA STATE UNIVERSITY
Cabambangan, Villa de Bacolor 2001, Pampanga, Philippines
COLLEGE OF BUSINESS STUDIES
ISO 9001: 2015 DHVSU Main Campus, Villa de Bacolor, Pampanga
Tel. No. (6345) 458 0021; Fax (6345) 458 0021 Local 211 QMS-Certified
URL: http://dhvsu.edu.ph

INSTRUCTIONAL DELIVERY DESIGN ASSESSMENT

INTENDED OF GENDER TIME
COURSE CONTENT/ VALUES
LEARNING REF/S LEARNING SENSITIVENESS TABLE
SUBJECT MATTER Face-to-Face INTEGRATION
OUTCOMES (ILO) OUTCOMES (GAD)
(ALO)
international business A. Current International Student managed Government Effectiveness
highlighting the Philippine Trade Issues Participate in the lecture discussion organization and Efficiency Week
economy B. The Philippines Case analysis regulations 16-17
Direction on Printed Short
International Trade quizzes and
activities.

Week
FINAL EXAMINATION
18

Note: This course design is flexible and may include additional topics and activities deemed necessary by the instructor/professor.

List of Reference:
International Business and Trade: Theory, Practice and Policy – Claude M. Jonnard (2019)

Printed Materials:
1. Don Honorio Ventura State University. (n.d.). DHVSU code. Bacolor, Pampanga: Author.
2. Don Honorio Ventura State University. (n.d.). Student handbook. Bacolor, Pampanga: Author.

Online References:

Moodle LMS Virtual Source Library

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 DON HONORIO VENTURA STATE UNIVERSITY
Cabambangan, Villa de Bacolor 2001, Pampanga, Philippines
COLLEGE OF BUSINESS STUDIES
ISO 9001: 2015 DHVSU Main Campus, Villa de Bacolor, Pampanga
Tel. No. (6345) 458 0021; Fax (6345) 458 0021 Local 211 QMS-Certified
URL: http://dhvsu.edu.ph

Criteria for Grading

Percentage
Quizzes (Short and Major Quizzes) 20%
Recitations 10%
Projects/Activities/Assignments 20%
Attendance 10%
Examinations (Midterm & Final) 40%
TOTAL 100%

Course Policies

✓ Active Participation is essential to maximum/total learning experience. This means that in order to get full credit for participation, a student should have to complete projects,
discussion forums, assignments, lesson assignments, and other requirements on a timely basis. Consistent failure to participate in the class will result in being dropped from
the course.
✓ The student is expected to always adhere to the agreed contents of the Academic Integrity Contract. You shall accomplish the tasks assigned to you with full honesty. You
may be allowed (if the instruction permits), to use credible sources to justify your claims/ideas but must be acknowledged through proper citations. Any form of plagiarism
is strictly prohibited. The American Psychological Association (APA) 7th edition shall be used as the basis of citations and referencing.

Prepared and Submitted by:

Faculty : Rachel B. Cunanan

Email Address : rbcunanan@dhvsu.edu.ph
Contact Number : +699783347
Consultation Hours : Monday (3:00 pm- 4:30 pm)
Tuesday (3:00 pm- 4:30 pm)

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 DON HONORIO VENTURA STATE UNIVERSITY
Cabambangan, Villa de Bacolor 2001, Pampanga, Philippines
COLLEGE OF BUSINESS STUDIES
ISO 9001: 2015 DHVSU Main Campus, Villa de Bacolor, Pampanga
Tel. No. (6345) 458 0021; Fax (6345) 458 0021 Local 211 QMS-Certified
URL: http://dhvsu.edu.ph

Faculty : Leah P. Cochon

Email Address : lpcochon@dhvsu.edu.ph
Contact Number : +639360312961
Consultation Hours : Monday and Tuesday (4:30-6:30 pm)

Faculty : Jomar B. Torres

Email Address : jbtorres@dhvsu.edu.ph
Contact Number : +639171341938
Consultation Hours :

Faculty : Arwyn D. Miranda

Email Address : admiranda@dhvsu.edu.ph
Contact Number : +639362616050
Consultation Hours :

Noted by:

JASON Y. CARREON, CPA

Chairperson, BSA and BSAIS Programs

Ap Approved by:

LUISITO B. REYES, CBA, MBA

Dean, College of Business Studies

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