UNIVERSIDAD DE ZAMBOANGA – IPIL

BUSINESS ADMINISTRATION DEPARTMENT

SYLLABUS IN VALUATION OF CONCEPTS AND METHODS

COURSE TITLE :
COURSE CREDIT : 3 units
DESCRIPTIVE TITLE : VALUATION OF CONCEPTS AND METHODS
PRE-REQUISITE SUBJECT/S : None
SEMESTER/ACADEMIC YEAR : 2nd Semester, A.Y 2019-2020
CURRICULAR YEAR : 2ND Year
DEGREE : BACHELOR OF SCIENCE IN ACCOUNTANCY

PROGRAM EDUCATION OUTCOMES (Business Administration Program):

The graduates of the BS Business Administration must have the ability to:

1. Work effectively and independently in multi-disciplinary and multi-cultural teams.

2. Perform the basic functions of management such as planning, organizing, staffing directing and controlling.
3. Apply the basic concepts that underlie each of the functional areas of business (marketing, finance, human resource management, production and operations management,
information technology and strategic management) and employ these concepts in various business situations.
4. Select the Proper decision making tools critically, analytically and creatively solve problems and drive results.
5. Plan and implement business related activities
6. Apply information and communication technology (ICT) skills as required by the business environment.
7. Demonstrate corporate citizenship and social responsibility.
8. Exercise high personal moral and ethical standards.
9. Analyze the business environment for strategic direction

COURSE DESCRIPTION:.
COURSE REQUIREMENTS:

Pre-mid
 Case Study Output on Governance
Midterm
 Design a risk management program for a business organization
Pre-final
 Case study (Demonstrate ability to report the results of the audit)
Final
 Case study on Business Ethics

 Grading Criteria:

Pre-mid to Pre-final Final

Major Exams 50% Final Exams 50%
Quizzes/Hands-on Activities 30% Exit Assessment 50%
Oral Participation/Projects/Requirements 20%
Total 100% Total 100%

COURSE OUTCOMES:

At the end of the semester, the students will be able to:

1. To develop skills of high order so as to provide thorough knowledge and insight into the corporate governance framework, best governance practices.
2. To develop skills of high order so as to provide thorough knowledge and insight into the spectrum of risk face by businesses.
3. Understand key legal and regulatory obligations imposed on corporations;
4. Interpret the accountability hierarchy from a corporate governance perspective;
5. Review issues involved in addressing litigation risks in corporate governance and regulatory contexts;
6. Use ethical theories and frameworks to analyze ethical dilemmas in business and resolve practical problems;
7. Identify different stakeholders and understand why they may hold differing perspectives on ethical issues.
COURSE POLICY:
Course Policy:

a. Attendance: The highly accelerated pace of this course requires students to accept a great deal of responsibility for achieving their own learning outcomes. While in class, students are
expected to actively participate in discussions and groups activities, and not just listen to lecture. Outside class time, students are expected to spend hours of preparation which will
include reading assignments, homework preparations, and research and group meetings.

b. Class Participation: Each learner is expected to actively participate in discussions on the assumption that each brings a wide range of experiences to the learning process active
participation may include asking thoughtful questions, being willing to consider new ideas, helping the class, understand complex ideas, having a cooperative attitude and sense of humor,
and helping others comprehend the material. However, consideration of other students is strongly encouraged to avoid dominating class discussions.

c. Written Assignments: an importance component of this course is the completion of written assignments by the students.

d. ACADEMIC INTEGRITY POLICY: Every student is responsible to know the standards of conduct and expectations of academic integrity that apply undertakings. Academic dishonesty will
not be tolerated and will result in the maximum penalty as defines in the Student Handbook:
1. Cheating during exams
2. Submitting spurious reports copied from previous materials other than his/her own
3. Copying another students work including assignments and reports
4. Receiving assistance from anyone else with take-home quizzes
5. Plagiarism
.
COURSE REFERENCES:

Text book:

E-books:

 Courseware: Quick Guide to Fundamentals of Accounting using SAP Business One Application by SAP IT Solutions
 Courseware: Quick Guide to Computer Applications using SAP Business One by SAP IT Solutions

Useful URL for the course:

 http://www.google.com/
 http://www.bookboon.com/
 http://inofotrac.galegroup.com/itweb/phuz
LEARNING PLAN

Term/Period Learning Outcomes Content/Topics Teaching Methodologies Assessment Tools

INTRODUCTION TO VALUATION  Lecture &recitation Quiz 1:
Pre-Midterm  Introduction to Valuation
Coverage (Pen & Paper Test)
 Concept of Value
 Output Presentation
Activity1:
 Principles & Techniques of  Collaborative Learning  KWL Activity
(Rubrics on KWL Activity)
 KWL (Know-Want-
Valuation
Learn) Quiz 2:
 Principles and Techniques of
 Purpose of Valuation Valuation
(Pen & Paper Test)
 Importance of Valuation
Activity 2: Group Presentation on the
Principles and Techniques of Valuation

(Rubrics on Group Presentation)

Output 1: Complete the Module 1 –

Problems and Applications Questions
(Pen and Paper Test)

Pre-midterm Examination
(Pen & Paper Test)
Midterm METHODS OF VALUATION
Coverage  Lecture & recitation Quiz 1:
 Discounted Cash Flow Valuation • Discounted Cash Flow
 Lecture – Valuation (Pen & Paper Test)
 Relative Valuation Demonstration
Activity 1:
 Contingent Claim Valuation  Presentation  Board work
(Rubrics on Group presentation)
 Asset Valuation  Collaborative Learning
Quiz 2:
 Related Concepts in Business  Relative Valuation
(Pen & Paper Test)
Valuation
Activity 1:
 Problem Solving
(Rubrics on Group presentation)

Output 1:
Problem solving on the methods
of valuation
(Rubrics on Problem Solving)

Midterm Examination
(Pen & Paper Test)
Pre-Final Term BASIC CONCEPTS IN MERGERS AND Quiz 1:
Coverage ACQUISITIONS  Lecture & recitation  Basic Concepts in Mergers and
Acquisition
 Business Strategy  Lecture – (Pen & Paper Test)
Demonstration
 Basic Concepts in Mergers and Activity 1
 Presentation  Group presentation on Theories of
Acquisitions Mergers and Acquisition
 Collaborative Learning
 Theories of Mergers and Acquisitions (Rubrics on Group presentation)

 Valuation of Mergers and Acquisitions Activity 2:

 Case study on the Challenges
 The Merger Process success of Mergers
(Rubrics on Case study)
 Major Challenges to Success of Mergers
Output: Problem solving: Valuation of
 Restructuring and Financial Engineering Mergers and Acquisitions
(Rubrics on Problem Solving)

Pre-final Examination
(Pen & Paper Test)
Final Term VALUATION OF ASSETS AND  Lecture & recitation Output: Problem Solving: Valuation of
Coverage LIABILITIES Assets and Liabilities
 Lecture Demonstration (Rubrics on Problem Solving)
 Forms of Intellectual Property and
 Presentation
Methods of Valuation Final Examination
 Collaborative Learning (Pen & Paper Test)
 Valuation of Fixed Assets

 Valuation of Inventories

 Valuation of Investments

 Valuation of Shares

 Valuation of Intangibles

 Human Resource Accounting

 Valuation of Goodwill Patents and

Copyrights

 Valuation of Brands

 Valuation of Real Estate

 Valuation of Liabilities
LEARNING ASSESSMENT PLAN

Terms Assessment Methods Assessment Tools Performance Target

Students are expected to gain knowledge on
 QUIZ 1:Introductiont to valuation
Pen and Paper Test pre-midterm topics with 75% level of
 QUIZ 2: Principles and Techniques on Valuation
proficiency.
PERFORMANCE ASSESSMENT Rubrics on KWL Activity Oral
The students are expected to perform the
PRE-MID  Activity 1: KWL Activity Presentation & Group
task assigned on them with 75% level of
TERM  Activity 2: Group Presentation Presentation
accuracy.
 Requirement : Complete the Module 1 exercises
The students are expected to achieve 75%
Pre-Midterm Examination
Pen and Paper Test level of proficiency on topics covered for pre-
(Written)
midterm.
 QUIZ 1: Discounted Cash Flow Students are expected to gain knowledge on
Pen and Paper Test
 QUIZ 2: Relative Valuation midterm topics with 75% level of proficiency.
PERFORMANCE ASSESSMENT The students are expected to perform the
 Activity 1 Board work Rubrics on Group presentation &
task assigned on them with 75% level of
Problem solving
MID-TERM  Activity 2 Problem solving accuracy and 75% level of proficiency in hands
 Requirement : Problem Solving on Problem solving.
The students are expected to achieve 75%
Midterm Examination
Pen and Paper Test level of proficiency on topics covered for
(Written & Performance Test)
midterm.
 QUIZ 1: Basic Concepts in Mergers and Acquisition Students are expected to gain knowledge on
Pen and Paper Test
pre-final topics with 75% level of proficiency.
PERFORMANCE ASSESSMENT The students are expected to perform the
Rubrics on & Case study Problem
 Activity 1: Case study on the Challenges success of Mergers task assigned on them with 75% level of
solving
PRE-FINAL  Requirement 1: Problem solving on valuation of mergers and acquisition accuracy and 75% level of proficiency in Case
study
The students are expected to achieve 75%
Pre-final Examination
Pen and Paper Test level of proficiency on topics covered for pre-
(Written)
final.

The students are expected to perform the

PERFORMANCE ASSESSMENT Rubrics on Problem solving
FINAL task assigned on them with 75% level of
 Output: Problem solving on Valuation of Asset and Liabilities
accuracy
 Final Examination The students are expected to achieve 75%
Pen and Paper Test
(Written) level of proficiency on topics covered for final.

Prepared by: Reviewed by: Noted by: Approved by:

CHRISTINE H. LEAL NEMIA B. HULAGNO MARGIE ROSE B. CUNDIMAN MARICEL S. GARCIA, Ph.D.
Faculty, BSBA Program Chairperson, BSBA &BSA Library Staff School Administrator