ACES TAGUM COLLEGE

Mankilam, Tagum City 8100

Province of Davao del Norte, Philippines
Tel. # (084) 400-2099 E-mail: atc_tagum@yahoo.com

BACHELOR OF SCIENCE IN ACCOUNTANCY

AE19– Financial Management
Revised Course Syllabus
As of AY 2019-2020

I. INSTITUTIONAL VISION-MISSION STATEMENT

Institutional Vision
Aces envisions to produce technically skillful workforce imbued with the values of entrepreneurship in their own field of choice.
Institutional Mission
In order to realize the vision, Aces shall earnestly pursue and adhere to the principles of applied competence, business incubation,
consistency of work, valuing the fruits of hard labor and believing in the intervention of the divine providence.
It shall promote the dignity of technical skills and recognize the value of such skills demonstrated in the daily lives of the ordinary men
and women who have done extra ordinary jobs in their respective communities.
Institutional Goals
The college in its entire capabilities shall endeavor to:
1. Offer courses of high technical value which enable the graduates to be either employed or self-employed.
2. Provide advance teaching technologies that enhance thorough learning and easy understanding.
3. Establish linkages with the employment sector in order to assist graduates who are seeking employment.
4. Encourage and support graduates who want to establish their own business.
5. Develop existing staff through a sound human resource development program.
6. Provide wholesome working conditions worthy of human dignity.
7. Promote an atmosphere conducive for learning where skills are developed through exposure in the business incubation centers.
8. Recognize graduates and local entrepreneurs who excel in their chosen field and extend appropriate incentive.
9. Promote and develop entrepreneurship program and recognize the value of its contribution in the society.

Page 1 of 9 AE19 - Financial Management

II. INSTITUTE OF ACCOUNATNCY VISION-MISSION STATEMENT
Institute’s Vision
We educate students to become technically skillful individual characterized with values of entrepreneurship who are socially responsible
and globally oriented in their field of proficiency.
Institute’s Mission
We are dedicated to the development of an integrated person with commitment to achieve their role of leadership in their community,
valuing the fruits of hard labor and believing in the intervention of the Divine Providence.

III. INSTITUTE OF ACCOUNTANCY GRADUATE ATTRIBUTES

Graduates who are:
1. Learning continuously to develop knowledge and skills based on personal initiatives and acceptance of constructive feedback.
2. Effective communicators with relevance in terms of context, purpose and audience.
3. Critical thinkers to address business problems with strategies in order to generate, interpret and use effective information.
4. Effective leaders and collaborators to facilitate the productivity and cohesiveness of work teams.
5. Socially responsible in imparting values and principles applied to determine and judge the implications of actions.
6. Appropriate information technology to manage efficiently and effectively.
7. Confident and self-motivated with discipline and independent inquiry in using their knowledge and skills to address the challenges of
professional activity.
8. Faith Motivated
IV. PROGRAM OUTCOMES COMMON TO ALL TYPES OF SCHOOLS
1. Discuss the developments in the specific field of practice. (PQF level 6 desciptor)
2. Communicate effectively using both English and Filipino, orally and in writing.
3. Work effectively and independently in multi-disciplinary and multi-cultural teams. (PQF level 6 descriptor)
4. Exemplify professional, social and ethical responsibility.
5. Preserve and promote “Filipino historical and cultural heritage”
V. PROGRAM OUTCOMES COMMON TO ALL ACCOUNTANCY PROGRAMS
1. Demonstrate Corporate and Responsibility.
2. Implement the basic functions of management such as planning, organizing, staffing, directing, leading and controlling.
3. Use information and communication technology (ICT) effectively and efficiently.
4. Work well with others.
5. Use the proper decision tools to critically, analytically, and creatively solve problems and drive results.

Page 2 of 9 AE19 - Financial Management

VI. COURSE INFORMATION

Course Code & Title: AE19 – Financial Management

Number of Units: 3 Units
Prerequisite: None
Year/Semester Offered: Second Year/First Semester – Second Term
Number of Weeks/Sessions: 5 Hours per week (10 Weeks – 20 Sessions)
Laboratory: None
Course Description: This course provides an introduction to financial management and finance: cash flows and financial
analysis. The makeup of interest rates, risk and time value of money in financial calculations. The
techniques of valuing bonds and stocks and the risk associated with valuations.

Course Intended Learning At the end of the course, the student should be able to do the following:
Outcomes: 1. Understand the theory and apply in the real world situations, the techniques that have been
developed in corporate finance;
2. Identify relevant cash flows from the corporation’s financial statements;
3. Show how to value these cash flows using the concept of the time value of money;
4. Use modern portfolio theory; we arrive at determining the relevant discount rate for the firm.
Course Requirements:  Exercise Notebook ( exercises, quizzes, assignments)
 Oral Examination
 Compilation of cases and solutions
 Presentation of assigned problems with the solutions
 Actual observation at the selected business industries.
Grading System:  Periodical Examination - 35%
 Quizzes - 15%
 Participation - 20%
 Assignments - 10%
 Project/Case Presentation - 10%
 Attendance - 10%

Page 3 of 9 AE19 - Financial Management

 References:  Keown, Arthur J., Martin, John D., Petty, John D, Scotty, David F. 10th Edition. Financial
Management
 Contemporary Financial Management Fundamentals, Thomson Edition. Moyer, McGuigan, Rao
 Management Accounting. Cabrera, Ma. Elerita B. (2007). Manila Philippines. GIC Enterprise and
Company Inc.
 Essentials of Managerial Finance. Wenston, J. Fred, Brigham, Eugene F. Holt, Rinehart and
Winston. Inc.
 Financial Management Features. http://www.bettermanagement.com/topic/default,aspx?f=13
 Financial Management. http://www.blackbaud.com/products/financial/finance_overview,aspx
 Financial Management. www.prenhall.com/keown
 Corporate Restructuring: Combinations and Divestitures.
http://myphilputil.pearsoncmg.com/student/ABkeown9/chap23.pdf

VII. COURSE OUTLINE

Time Intended Learning Course Content/ Teaching and Learning Assessment Resource
Textbooks/ References
Frame Outcomes (ILO) Subject Matter Activities (TLAs) Tasks (ATs) Materials
Week After having been I. Introduction to Introductory Activity:  Quiz  Marking  Syllabus
1,2&3 giving a basic Financial  Orientation: let the Pens
Management  Actual  Student Handbook
orientation of the whole students introduce
 What is presentatio
course and discussion, themselves in one or
n of each  Laptop  Financial
finance? two words Management, 10th
the students must be group
able to:  Goal of the Input:  Photocopie Edition, Arthur J.
 Assignmen
1. Call each other on firm  Review on school s of the Keown, John D.
t for the
a first name basis. rules and regulations, next Lesson Martin, William
 Legal forms of classroom policies Petty, David F.
2. Practice the business discussion
classroom rules  Discussion of the  calculator Scotty.
organization grading system,  Board work
and note the
 Ten principles course outline,
periodical exams as requirements  Case
that form the analysis
well as the grading
basics of  Discussion / Lecture
system. financial Application:
3. Define financial management
 Students will answer

Page 4 of 9 AE19 - Financial Management

 management and the problems to be
its importance. given by the
4. Compare the legal instructor.
 Actual presentations
forms of business
of the problems given
and its advantage II. Understanding the by each group
towards the other Financial through power point
entity. Statements, Taxes presentation.
and Cash Flows
5. Compute the
 The income Valuing Activity:
company’s statement: Transaction Analysis
profitability and Measuring a  What is the
stability. company’s relationship between
6. Calculate the profit financial decision and
company’s taxes. risk and return?
7. Measure the  The balance  List the advantages
sheet: and disadvantages in
company’s cash
Measuring a choosing the large
flow. company’s growing firms.
profits  Explain stability in
the operation
 Computing the concept.
company’s
taxes

 Measuring free
cash flows

 Financial
statement and
international
finance
PRELIM EXAM

Page 5 of 9 AE19 - Financial Management

Week At the end of the III. Evaluating a Introductory Activity:  Quiz  Marking  Syllabus
4&5 week, the students Firm’s Financial  Discuss sample cases Pens
 Actual  Financial
must be able to: Performance and problems about
presentatio Management, 10th
1. Examine the  Financial ratio the topic  Laptop
n of each Edition, ArthurJ.
analysis  Review the past topic
appropriate group Keown, John D.
and state the relevance
measure of risk of it today’s discussion.  Photocopie Martin, William
 The DuPont  Assignmen Patty, David F.
for capital t for the s of the
analysis: An Input: Scotty.
budgeting next Lesson
integrative  Discussion / Lecture
purposes. approach to discussion
2. Determine the ratio analysis Application:  Calculator
 Board work
acceptability of  Students will answer
IV. Financial the problems to be  Case
new a project
Forecasting, given by the instructor. analysis
using both Planning and
certainty  Actual presentations of
Budgeting the problems given by
equivalent and  Financial each group through
risk adjusted Forecasting power point
discount rate presentation
methods or  Limitations of
adjusting for the percent of Valuing Activity:
sales forecast Transaction Analysis
risks.
method
3. Use the ratios for  Why is operating
financial income considered as
 The return on investment a
forecasting in sustainable function of operating
evaluating the rate of growth profit margin and total
performance of asset turn over?
the entity.  Financial  “If we cannot predict
4. Discuss the planning and the future perfectly,
limitations in the budgeting then why does firm
use the methods engage in forecasting?
 State the importance of
of evaluation.
cash budget in financial
5. Examine the firm planning.
sustainable
growth rate.

Page 6 of 9 AE19 - Financial Management

Week At the end of the IV. The Value of Introductory Activity:  Quiz  Marking  Syllabus
6&7 week, the students Money  Discuss sample cases Pens
 Compound  Actual  Financial
must be able to: and problems about
interest and Presentatio Management, 10th
the topic  Laptop Edition, Arthur J.
1. Determine the future value  Review the past topic n of each
group Keown, John D.
future of present and state the relevance
 Compound  Photocopie Martin, William
value of a sum of it in today’s
interest with  Assignmen s of the Petty, David F.
when there is a discussion.
non annual Scotty.
non-annual  Situational game t for the Lesson
periods next
compounding analysis
periods.  Present value discussion  Calculator
Input:
2. Discuss the  Making interest  Discussion / Lecture  Board work
relation between rates
Application:  Case
compounding comparable
 Students will answer Analysis
(future value) the problems to be
and money back given by the instructor.
to the present  Actual presentations of
(present value) the problems given by
each group through
3. Define an power point
ordinary annuity presentation
and calculate its
compound or Valuing Activity:
future value Transaction Analysis
 Give the importance in
4. Work with time value of money.
 How this annuity be
annuities and
used for future
perpetuities. advantage in the
industry?
 Distinguish between
annuity and perpetuity.
MIDTERM EXAM
Week At the end of the V. Risk and Rates of Introductory Activity:  Qui  Marking Pens  Syllabus
8 week, the students Return  Discuss sample cases z
 Rates of return in and problems about  Financial

Page 7 of 9 AE19 - Financial Management

 must able to: the financial the topic  Act  Laptop Management, 10th
1. Describe the markets  Review the past topic ual Edition, Arthur J.
relationship and state the Pre  Photocopies of the Keown, John D.
between the  The effect of relevance of it in sent
Lesson
Martin, William
average returns inflation rates of today’s discussion atio Petty, David F.
that investors return and the  Situational games n of Scotty
have earned fisher effect analysis eac  Calculator
riskiness of these h
Input: gro
returns.  The term structure  Discussion / Lecture
2. Define and of interest rates up
measure the Application:
expected rate of  Students will answer  Boa
 Expected rate of
rate of return of the problems to be rd
return
an individual given by the instructor. wor
investment.  Actual presentations k
 Risk and
3. Measure the of the problems given
diversification
market risk of an by each group through  Cas
individual asset. power point e
4. Calculate the  The investor’s Ana
required rate presentation
market risk of a Valuing Activity: lysis
portfolio of Transaction Analysis
investment.
 Explain the effects of
inflation on rates of
return
 Why difficult to
measure future cash
flows?
 State the significance
of rate of return

FINAL EXAM

Page 8 of 9 AE19 - Financial Management

XI. CLASSROOM POLICIES

1. Prayer. Each class begins and ends with a prayer.

2. Civility. Students ought to show politeness and respect to the teacher in the class.
3. Set policies at the beginning of the course. In particular, make sure attendance and grading policies are clear,
preferably in writing.
4. Promptness. Students are expected to be on class on time, 5 minute late is considered absent.
5. Attendance. Regular attendance is required from all students. Maximum absences excused or unexcused, should not be
more than 20% of the total number of class hours required. Any student who exceeds the number of absences allowed
shall be denied academic credit. Only legitimate reasons are acknowledge to class.
6. Proper and Complete Uniform. Students are expected to wear proper and complete school uniform upon entering the
class.
7. Participation. Participate in class (no side discussion). Contribute to the class discussion when appropriate.
8. Intellectual Integrity. Be honest with yourself; be honest with your sources. Avoid plagiarism.
9. Use of cell phones and other electronic devices. Cell phones and other electronic devices will be turned off prior to
the start of the class or place on vibrate during the class.
10. Energy Conservation. Lights and fans are turned off every after class. Conservation can be a form of regulation.
11. Submission of requirements. “You may delay, but time will not”. Submit all requirements on time.
12. Courtesy. Being polite and courteous is the key that opens doors. Show respect for others at all times.

Page 9 of 9 AE19 - Financial Management