MAILA ROSARIO COLLEGE

COLLEGE OF BUSINESS ADMINISTRATION SEPTEMBER 13, 2021

FIRST SEMESTER

VISION: Maila Rosario College envisions herself as the center of excellence in the development MISSION: Maila Rosario College is a private non-sectorian educational institution committed to
of citizens and leaders who lived moral, productive life and contribution to the achievement of the development of competent, productive and socially responsible human resources through
God and Humane society. the offering of Professional and Technical-Vocational Education program that are responsible
and supportive to national development goal and standards of global excellence.
COLLEGE GOALS:
1. To produce highly effective, efficient, and very competent teachers who are truly nationalistic and globally competitive.
2. To establish sustainable medium scale business for income generation.
PROGRAM OUTCOMES: (from CMO 17, s.2017 p.6-7)
6.3.1. analyze the business environment for strategic direction
6.3.2. prepare operational plans
6.3.3. innovate business ideas based on emerging industry
6.3.4. manage a strategic business unit for economic sustainability
6.3.5. conduct business research
CLASS INFORMATION INSTRUCTOR’S INFORMATION

Section BSBA-FM-2 Instructor’s name ELEINE T. ALVAREZ

Schedule MONDAY/WEDNESDAY Office designation

Time 7:00 PM-8:30 PM Office hours

Venue Office 0920-495-3891

Telephone/Cellphone

Term E-mail Address eleinealvarez28@gmail.com

COURSE NAME FINANCIAL MANAGEMENT COURSE CODE
PRE-REQUISITE SUBJECT None COURSE CREDIT 3 units, 3 hrs./wk. (18 weeks, 54 hrs. total)

COURSE REQUIREMENTS: Attendance, Quizzes, Exams

GRADING SYSTEM: Averaging

COURSE DESCRIPTION
This course provides students understanding of the methods used for analyzing the benefits of various sources of finance and a better aspect of the company operation.

COURSE LEARNING OUTCOMES

After successful completion of this course, the students should be able to:

1. Associate the concepts of financial management with the business environment.

2. Enhance faster absorption, assimilation and retention of the knowledge acquired.
3. Apply pro-active attitude in ensuring success in any endeavor.
 TIME INTENDED LEARNING OUTCOMES
ALLOTMENT (ILOs)
Week 1 At the end of the week the students
must be able to:
a. Know the school policies
pertaining to the conduct of
student’s policies and school
grading
b. Memorize and fully
understand the philosophy,
vision, and mission of the
school
Weeks 2-3 a. Discuss the primary
objectives of financial
management
b. Distinguish profit
maximization from
stockholders’ wealth
maximization
c. Identify the primary functions
of finance manager
d. Analyze problems that are
applicable to finance
e. Differentiate between sole
proprietorship, partnership,
and corporation
f. Define the basic features,
advantages, and
disadvantages of the different
forms of business
organization
Weeks 4-6 a. Discuss the elements and
limitations of financial
statements
b. Reconstruct balance sheet
and income statement
CONTENT SUGGESTED TEACHING LEARNING SUGGESTED ASSESSMENT
ACTIVITIES
 PHILOSOPHY Brainstorming - Reflective Journal
 VISION Questions and answers - Pledge of Commitment
 MISSION
Introduction to Financial Management Lecture - Oral Participation
 Financial Management Demonstration - Objective type of Quizzes
 The Firm’s Goal
 Profit Maximization versus
Stockholders’ Wealth
Maximization
 The Role of Financial Managers
 Financial Decisions and Risk-
Return Trade-Off
 Types of Business Organizations
 Agency Theory
 Misconceptions about Financial
Management
 Social responsibility
Financial Statement Analysis Lecture - Oral Participation
 Financial Statements Discussion with examples - Objective type of Quizzes
 Components of Financial Q and A - Problem Solving
Statements - Individual Worksheet
 Limitations of Financial - Term Exam
 through financial ratios
c. Analyze and interpret trend
ratios
d. Evaluate the past
performance of the company
through financial ratios
e. Interpret the change in the
financial structure of the
company
f. Differentiate the various
activities of the firm-
operating, investing, and
financing
g. Prepare the statement of
cash flow
Weeks 7 a. Define the term forecasting
b. Identify the different uses of
forecasting
c. Determine why forecasting is
an essential tool in financial
planning
d. Differentiate the various tools
of forecasting
e. Apply the tools and
techniques of forecasting
Weeks 8-9 a. Discuss the basic concepts of
the financial planning process
b. Differentiate the budget used
in financial planning
c. Explain the step-by-step
procedure of budgeting
d. Compute budget for sales,
inventories, and variable and
fixed expenses
e. Prepare the pro-forma cash
budget, balance sheet and
Statements
 The Role of Financial Statements
Analysis in Decision-making
 Tools and Techniques in Financial
Analysis
 Summary of Financial Ratios
 Limitations of Ratio Analysis
 Cash Flow Statement
Forecasting Lecture - Oral Participation
 Users of Forecast Discussion - Individual Worksheet
 Forecasting Approaches Examples and Simple Activities - Individual Participation
 Qualitative Forecasts Q and A - Objective Type of Quizzes
 Quantitative Forecast - Problem Solving
Financial Planning and Budgeting Lecture – - Oral Participation
 Financial Planning Discussion - Individual Worksheet
 Dimensions of Financial Planning Examples and Simple Activities - Individual Participation
 Financial Plan Q and A - Objective Type of Quizzes
 Approaches to Financial Planning - Problem Solving
 Objectives of Financial Planning
 Master Budget
 Basic Steps in Preparing the
Budget
 income statement
Weeks 10-12 a. Define net working capital
and the related trade-off
between profitability and risk
b. Compute for the cash
conversion cycle, its funding
requirements, and the key
strategies for managing it
c. Manage receipts and
disbursements including
floats, speeding up
collections, slowing down
payments, cash
concentration, zero balance
accounts, and investing in
marketable securities
d. Appreciate the use of the
different techniques in
managing working capital
Week 13-14 a. Discriminate the credit
selection process from the
quantitative procedure for
evaluating changes in credit
standards
b. Evaluate cash discount
changes, credit terms, and
credit monitoring in
improving a firm’s
performance
c. Compute accounts
receivable that could be
freed from the operations
d. Appreciate how accounts
receivable policies help the
management in improving a
firm’s profitability
Working Capital and Cash Management Lecture – - Oral Participation
 Working Capital Discussion - Individual Participation
 Working Capital Management Examples and Simple Activities - Objective Type of Quizzes
 Working Capital Policies Q and A - Problem Solving
 Working Capital Management and - Term Exam
Risk-Return Trade-off
 Cash Management
 Reasons for Maintaining Cash
 Cash Equivalents
 Factors Affecting Cash
Requirements
 Possible Placements of Excess
Cash
 Controlling Cash Flows
 Extending Cash Disbursements
Receivable Management Lecture – - Oral Participation
 Concepts of Receivables Discussion - Individual Participation
 Factors that Affect the Size of Examples and Simple Activities - Objective Type of Quizzes
Receivables Q and A - Problem Solving
 Accounts Receivable Management
 Float on Receivables
 Trade Credit
 Credit Policy
 Term Credit
 Credit Standards
 Sources of Credit Information
 Collection Policy
 Evaluating Receivables
Management
 Desired Level of Receivables
 e. Make decisions involving
account receivable
management
Weeks 15-16 a. Explain the importance of
having adequate inventories
b. Establish control measures to
avoid risks of having too
many inventories
c. Determine the benefits of
having carefully planned
inventories
d. Compute the EOQ, lead time,
lead time usage, re-order
point, and safety stock
e. Analyze inventory
maintenance to minimize
carrying and ordering cost
f. Apply the techniques learned
in inventory management
Weeks 17-18 a. Identify the different sources
of short-term financing
b. Explain the advantages and
disadvantages of short-term
financing
c. Compute the costs and
benefits of short-term
financing of the firm
d. Apply short-term financing to
make a sound decision
Inventory Management Lecture – - Oral Participation
 Inventories Discussion - Individual Worksheet
 Classes of Inventories Examples - Individual Participation
 Importance of Inventory Q and A - Objective Type of Quizzes
Management - Problem Solving
 Ways in Managing Inventories
 Types of Inventory Costs
 Economic Order Quantity
 Optimum Number of Orders
 Re-order Point
 Safety Stock
 Just-in-Time Inventory
 Lean Production
Short-Term Financing Lecture – - Oral Participation
 Current Liabilities Discussion - Individual Worksheet
 Trade Credit Examples - Individual Participation
 Stretching of Payables Q and A - Objective Type of Quizzes
 Accruals - Problem Solving
 Short-Term Bank Loans - Term Exam
 Banker’s Acceptances
 Commercial Finance Company
Loans
 Commercial Papers
 Receivable Financing
 Inventory Financing
REFERENCES:

Ferdinand L. Timbang, CPA, MSCF, 2015, Financial Management Part 1, 839 EDSA, South Triangle, Quezon City, C & E Publishing, Inc.

Ma. Flordeliza Anastacio, Ph.D., CPA, Roberto C. Dacanay, CPA, Leonardo E. Aliling, CPA, 2011, Fundamentals of Financial Management ( with Industry-Based Perspective), 856 Nicanor
Reyes Sr. St., Sampaloc Manila, Rex Book Store, Inc.

PREPARED BY: APPROVED BY: CHECKED BY:

ELEINE T. ALVAREZ ROMEO M. PASCUA Ph.D

BSBA, Instructor Vice-President for Academic Affairs BSBA, Coordinator