COLEGIO DE DAGUPAN

Institute of Graduate Studies

Arellano St., Dagupan City
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MASTER IN EDUCATION
Major in Educational Leadership and Management

COURSE SYLLABUS

SUBJECT: DELM 216- MANAGEMENT OF HUMAN, FISCAL AND

MATERIAL RESOURCES

CREDIT: 3 UNITS

TIME
54 HOURS
ALLOTMENT:

I. COURSE DESCRIPTION

The general purpose of this course is to familiarize post graduate students of the
principles and techniques of human resources management. The course takes a practical view
that integrates the contributions of the behavioral sciences with the technical aspects of
implementing the Human Resource function in the real world.
It is also designed to introduce the post graduate students to the sub-field of fiscal
management in education. It covers the general areas on fiscal policies, school budgeting,
accounting and auditing.

II. OBJECTIVES

These broad intentions can be defined more precisely through an examination of the
course specific objectives. By the end of the course the post graduate students will be able to:
1. Appreciate the importance of human resource management as a field of study and
as a central management function.
2. Know the elements of the Human Resource function (e.g. teaching and
development) and be familiar with each element key concepts and terminologies;
3. Apply the principles and techniques of human resource management gained
through this course to the discussion of major personnel issues and solutions.
4. Gain understanding in the basic principles, system and procedure in the
management of school finance.
5. Acquire basic knowledge on budgeting, accounting and auditing specifically on
school matters.
6. Discuss the importance of fiscal management in the operation of an educational
institution.

III. COURSE CONTENTS:

1. Introduction to Human Resource Management

 Typical responsibilities of HR departments and how they are affected by the
corporate culture, environmental forces, and government regulations.

2. Compensation and Benefits

 Form of and bases for compensation, job evaluation and compensation/evaluation
systems.
 3. Performance Management
 Process and procedures used in developing reliable and valid standards, criteria,
and evaluation mechanisms.

4. Human Resource Development

 Deciding who is to be trained, in what and how they are to be trained, and how
effective was the training for the employee and her/his organizational component.

5. Concepts, Practices, Issues and Problems of Fiscal Management

 Administration and Management : An Art and Science
 Public and Private Management
 Fiscal Management : Meaning and Importance
 Other Basic Concepts on Fiscal Management
 The School Administrator : Qualites, Jobs and Environment

6. Budgeting, Accounting of Financial Resources; Issues and Problems

 Basic Principles in the Administration of School Finance
 School Budgeting
o Advantages/Disadvantages of Budgeting
o Limitation of Budgets
o Budget Control
o Basic Principles of School Budgeting
o Application
 Budget Preparation and Deliberation
 School Accounting and Auditing
o Basic Principles of Accounting
o Basic Principles of Auditing
o Application

IV. METHODOLOGIES:

 Lecture/Reportorial Method
 Problems/Cases Method
 Individual/Group Research

V. COURSE REQUIREMENTS:
Active Participation 15%
Oral Reporting 20%
Research Work 25%
Examination 25%
Attendance 15%
TOTAL 100%

VI. REFERENCES:

Aquino, G. (2000) Educational Management: Principles, Functions and Concepts

Manila: Rex Bookstore
Eun, C. & Resnick, B. (2004) International Financial Management. 3rd ed.
New York: McGraw-Hill/Irwin
Folk, J. Garrison, R. & Noreen, E. (2002). Introduction to Managerial Accounting.
New York: McGraw-Hill/Irwin

Hoyle, J. Schaeter, T. & Doupnik, T. (2007) Fundamental Accounting Principles. 17th

ed. New York: McGraw-Hill/Irwin

ROSALINA B. SAGUIPED, Ph.D.

Professor