Republic of the Philippines

COMMISSION ON HIGHER EDUCATION

Higher Education Regional Office VI (HERO VI)
City Government of Bago
BAGO CITY COLLEGE
Rafael Salas Drive, Brgy. Balingasag, Bago City, Negros Occidental 6101
Tel: [034] 4611-363 | Fax: [034] 4610-546 | E-mail: bagocitycollege@yahoo.com.ph

I. COURSE TITLE: FINANCIAL MANAGEMENT

COURSE CODE:

II. COURSE OVERVIEW

A. INTRODUCTION

This module for the course, Bachelor of Science in Information System is designed to
provide the students with a thorough knowledge on the financial tools and techniques, which can
be used to help firms maximize value by improving decisions. Expected to demonstrate the
learning outcomes of the 3-unit course as indicated in CMO – 25 series 2015 of the REVISED
POLICIES AND STANDARDS FOR BACHELOR OF SCIENCE IN INFORMATION SYSTEMS.

B. COURSE LEARNING OUTCOME

Financial Management is an essential course for the degree program of Bachelor of

Science in Information System. The content of this resource covers the course description
required by the said program as provided for the CMO – 25 series 2015.
In the end of this module, the students should be able to:
1. Analyze a problem, identify and define the computing requirements with respect to
organizational factors appropriate to its solution and plan strategies for their solution.
2. Design, implement, and evaluate information systems, processes, components, or
programs and to source cost-benefit efficient alternatives to meet desired needs, goals
and constraints.
3. Use knowledge and understanding of enterprises in modelling and design of
information systems.
C. MODULES AND UNIT TOPICS

To ensure that you will demonstrate the above cited course learning outcomes at the end
of the semester, this module is divided into the following topics

MODULE 1: INTRODUCTION TO FINANCIAL MANAGEMENT AND

ACCOUNTING
This primarily intended to provide you with the understanding about the financial
management function and a brief overview of the modern financial managers’
role. Through this module, you will be able to identify and discuss the elements of
financial statements. Also, skills in preparing financial reports will be developed
through analysis of case illustrated.

MODULE 2: FINANCIAL STATEMENT AND CASH FLOW ANALYSIS

This aims to make you knowledgeable about the complete set of financial
statements and the analysis of the said reports using ratio analysis. At the same
time through this module, you will be acquainted with developing and
interpreting Statement of Cash Flows.
 MODULE 3: CAPITAL BUDGETING
This aims to provide you with the knowledge about variety of techniques to
evaluate capital investments. It includes the less-sophisticated techniques the
accounting rate of return, the payback period, and the discounted payback period.
At the same time, the more-sophisticated techniques will be tackled in this
module which include the net present value, internal rate of return and
profitability index in evaluating investments proposals.

III. COURSE STUDY GUIDE

The key to successfully finish of this module effectively lies in your hands. This module was
prepared for you to learn with diligence, independence, intelligence, and patience as would-be future
information system professionals. Aside from meeting the content and performance standards of this
course in accomplishing the given exercises and activities, you will be able to learn other invaluable
learning skills which will mold you to a responsible learner.

The following guide and course rules to be on track in our course:

A. Time Conscious and Management

1. Schedule and manage your time to read and understand every part of the module. Read it over
and over until you understand the point.
2. Study how you can manage to do the activities of this module in consideration of your other
modules from other courses. Be very conscious with the study schedule. Post it on a
conspicuous place so that you can always see. Do not ask about questions that are already
answered in the guide.
3. For activities that requires inter-action with other people in your community, observed proper
safety protocol by wearing a mask and strict observance of social distancing. However, if you
are living in a high-risk area limit the activities inside your home.

B. Understand and Familiarized

1. If you did not understand the readings and other tasks, re-read. Focus. If this will not work,
engage all possible resources. You may ask other family members to help you. If this will
not work again, call me first so that I can call you or call you back for assistance.
2. Do not procrastinate. Remember, it is not others who will be short-changed if you will not do
your work on time. It will be you.
3. Before you start doing your task read and understands the assessment tools provided. Do not
settle with the low standards; target the highest standards in doing your assigned tasks. I
know you can.
4. If needed, do not hesitate to keep in touch with me to any available means. Remember, if there
is a will there is a way.

C. Responsible and Honest

1. In answering all the test, assessment, an evaluation activity, write legibly. It will help if you
will not write your answer in the module if you are not yet sure of your answers. You must
remember that all activities in the module are academic activities which mean that the relevant
academic conventions apply.

2. Lastly, you are the learner; hence, you do the module on your own. Your family members
and friends at home will support you but the activities must be done by you.

IV. STUDY SCHEDULE

 MODULE 1 INTRODUCTION TO FINANCIAL MANAGEMENT AND
ACCOUNTING
WEEK TOPIC LEARNING OUTCOMES ACTIVITIES
Prelim Period a. Described Financial Management Activities: Community
(Week 1) through the matrix. Survey
2021 b. Explained the five principal functions
of financial managers by filling out the Analysis: Case Illustration
diagram. Abstraction: Read and
c. Identified the elements of financial Understand
statements through word description.
d. Recognized the set of Financial Application: Preparation the
Statements by classifying the words or Financial Statements
groups to which category they belong.
e. Developed skills in the preparation of
financial statements by filling out the
diagram based on the worksheet
prepared for the transactions of
Weddings “R” Us.

MODULE 2 FINANCIAL STATEMENT AND CASH FLOW ANALYSIS

WEEK TOPIC LEARNING OUTCOMES ACTIVITIES
Mid-Term Period a. Identified the set of Financial Activities: Classifying
Statements by classifying the words or word/group of words
groups to which category they belong. Analysis: Case Illustration
b. Classified the basic inflows and
outflows of cash for the business Abstraction: Read and
through case analysis. Understand
c. Analyzed financial performance using Assessment: Evaluate students
ratio analysis in the problems understanding of the topic
illustrated. through an essay.

MODULE 3
CAPITAL BUDGETING
WEEK TOPIC LEARNING OUTCOMES
Final Period a. Described capital budgeting through
filling out the diagram
b. Identified the various techniques in
evaluating capital investments by the
giving the description in the table.
c. Determined the best investment
proposal using the capital budgeting
techniques from the less-sophisticated
to more-sophisticated one through
problem solving.
ACTIVITIES
Activities: Filling out the matrix
Analysis: Case/Problem
Illustration
Abstraction: Read and
Understand
Assessment: Evaluate students
understanding of the topic
through problem solving.

V. EVALUATION

To pass this course, you must:

1. Read all readings in the modules and answer the pre-assessment and self-assessment
activities.
2. Answer the print-based discussion activities.
 3. Submit all required outputs in each module.
4. Submit the Case Study as required
5. Accomplish each assessment protocols

Summative Assessment

A. Assignments and Examination. There will be 3 (three) assignments per module and an
online examinations to be conducted in this course.
B. Evaluation Activities. Answer all activities, quizzer and problem cases of each module as
required. These will be part of your prelim, midterm and final grades.

VI. TECHNOLOGICAL TOOLS

For you to be able to accomplish the activities, you will need a software application like Excel
for your reports. An internet connection for our online meeting or you can make use of your
android phone using your data connection. You may also be required to download google meet
application for classroom orientation and any discussion that may be required along in the
semesters.

VII. CONTACT INFORMATION OF THE INSTRUCTOR

You can contact me personally through:

1. Email add: dionido.jd28@gmail.com
2. FB / Messenger: Judee Dionido
3. CP No. 09123703961