HOLY CROSS OF DAVAO COLLEGE, INC.

VICE PRESIDENT FOR ACADEMIC AFFAIRS OFFICE

Main Campus: Sta. Ana Avenue corner C. De Guzman Street, Barangay 14-B, Davao City
Other Campuses: Camudmud (IGaCOS) and Bajada (SOS Drive)

SCHOOL OF BUSINESS AND MANAGEMENT EDUCATION

Outcomes-Based Syllabus

I. Course Code : FM E1 III. Pre-requisites : FM 4

II. Course Title : Financial Controllership IV. Course Credit (units) : 3 units
V. Contact Hours/Week : 3 hours per week

VI. Course Description:

This course outlines the process of organizing and financing the cooperative business. It represents the most important elements to consider when forming a
cooperative. It lists what special expertise is necessary, and where to look for help. The subject emphasizes working with groups of producers to develop markets and sources
of supply. This study has been broadened to include nonfarm cooperative applications. The cooperative business structure, already shown to be successful in agriculture, also
has been useful in helping others obtain desired benefits or provide needed services in areas like housing, utilities, finance, health care, child care, and small business support.

VII. Institutional Vision-Mission Statement:

The Holy Cross of Davao College (HCDC) is a community of Christ-centered evangelizers educated in the faith and animated by the passion for truth, justice, peace
and service.

As members of this Filipino archdiocesan educational institution, we commit ourselves:

 to promote quality Catholic education to all, especially the less fortunate, and
 to create through dialogue a Christian environment for the integral formation of persons who will be effective agents of social transformation.

VIII. Institutional Intended Learning Outcomes:

In our commitment to the “integral formation of persons who will be effective agents of social transformation”, we intend to produce graduates who are God-fearing,
globally competitive and equipped with the 21 st-century skills, namely, Life and Career, Learning and Innovation (4Cs), Information, Media and Technology skills.
 Hence, an HCDC graduate is:

1) A “CROSSIAN CRITICAL THINKER”: one who insightfully discerns complex realities, accurately evaluates evidences, interpreting them truthfully based on moral
standards, and comprehensively seeks out both conventional and innovative ways to solve a variety of non-familiar problems.
2) A “CROSSIAN INNOVATOR”: one who is aware of his own creativity and how it can contribute to the community, maximizes creative efforts using a wide variety
of techniques and approaches and is responsive to constructive feedback with the eagerness to learn from mistakes.
3) A “CROSSIAN INFOTECH SAVVY”: one who competently gathers and organizes information, critically analyzes and evaluates them based on established moral
criteria, and efficiently and effectively applies them, thereby providing appropriate solutions to various needs.
4) A “CROSSIAN ‘KENOSIS’ (selfless person)”: one who embraces with conviction the Christ-like character of emptying one’s self in order to obediently follow the
will of God (Maka-Diyos), to humbly seek the welfare of others (Maka-Tao), to justly advance the interest of one’s country (Maka-Bayan) and to diligently take care
of creation (Maka-Kalikasan).
5) A “CROSSIAN TEAM PLAYER”: one who consistently commits to personal and shared responsibilities, constructively contributes ideas and resources to improve
team efforts, generously assists others in their roles, and harmoniously works with people with different viewpoints.
6) A “CROSSIAN EVANGELIZER”: one who listens reflectively, articulates thoughts and ideas effectively through appropriate media and techniques, and
communicates efficiently truths and values that are inspired by the Gospel.

IX. Program Intended Learning Outcomes: (General Overview)

The graduates have the ability to:

1. perform the basic functions of management such as planning, organizing, staffing, directing and controlling;
2. apply the basic concepts that underlie each of the functional areas of business (marketing, finance, human resources management, production and operations
management, information technology, and strategic management) and employ these concepts in various business situations;
3. express oneself clearly and communicate effectively with stakeholders both in oral and written forms;
4. apply information and communication technology (ICT) skills as required by the business environment;
5. work effectively with other stakeholders and manage conflict in the workplace;
6. plan and implement business related activities;
7. demonstrate corporate citizenship and social responsibility;
8. exercise high personal moral and ethical standards;
9. analyze the business environment for strategic direction;
10. innovate business ideas based on emerging industry;
11. manage a strategic business unit for economic sustainability; and
12. conduct business research.
X. Course Intended Learning Outcomes (Course Objectives):

At the end of the course, students shall be able to:

a. Cognitive

1. explain the basic concepts of control mechanism in an enterprise.

2. describe the theories and concepts of comptrollership.
3. know what is the significant of control in the financial aspect of the business.

b. Psychomotor

1. demonstrate the skills in preparing budgets and formulating necessary mechanism in an enterprise.

c. Affective

1. describe the different phases of management control.

2. develop appropriate values among the students like patience, industry in the exercise of control function.

XI. Suggested Reading and References:

Books

Ref.1 Anthony, R. and four others (2014) Management control system London : McGraw-Hill Education
Ref.2 Bragg, S. (2011) The controller's function: the work of the managerial accountant Hoboken, New Jersey: John Wiley & Sons
Ref.3 Cabrera, M.E. (2015) Financial Management : principles and applications Manila : GIC Enterprises & Co., Inc
Ref.4 Edmonds, T. and four others (2016) Fundamental financial accounting concepts New York, NY : McGraw-Hill Education
Ref.5 Warren, C. Reeve, J, Duchac, J (2016) Financial and managerial accounting Mason, OH : Cengage Learning
Ref.6 Williams, J. and 3 others] (2015) Financial & managerial accounting : the basis for business decisions New York, NY : McGraw-Hill Irwin
 Web Resources

Ref.7 10 Ways To Improve Your Budgeting & Forecasting https://www.accountingdepartment.com/blog/ten-ways-to-improve-your-budgeting forcasting June
16, 2020 11:32 am
Ref.8 Management Information Systems https://opentextbc.ca/businessopenstax/chapter/management-information-systems/ June 16, 2020 11:25 am
Ref.9 The Importance of Budgeting and Forecasting https://growfactor.com/blog/the-importance-of-budgeting-and-forecasting/ June 16, 2020 11:30 am
Ref.10 The Nature of Management Control Systems https://link.springer.com/chapter/10.1007/978-1-349-07350-4_8#:~:text=Abstract,at%20the%20level
%20of%20operations. June 16, 2020 11:37 am
Ref.11 What are the four phases of management control? https://www.quora.com/What-are-the-four-phases-of-management-control June 16, 2020

XII. Course Requirements:

1. Research/ Assigned Readings

2. Oral Presentation
3. Written Analysis of Case
4. Reaction Paper
5. Active Participation in class
6. Quizzes and Examinations
XIII. Grading System:
Prelim Grade
Quizzes, Recitation, Journal, Assignment etc. 50%
Prelim Exam 25%
Midterm Exam 25%
100%
Tentative Final Grade
Quizzes, Recitation, Assignment etc. 50%
Semi Final Exam 25%
Final Exam 25%
100%

Final Grade = Midterm Grade + Tentative Final Grade

2

XIV. Classroom Policies:

A. School Standard
 Prayer – Classes start and end with a prayer which can be led by the students who take turn by doing so.
Saying spontaneous prayers as well as reciting the HCDC Vision-Mission Statement are highly encouraged.
 Teachers’ attendance is needed in meetings, seminars, retreats and other school activities.

B. Students’ Attendance/Tardiness
 Students’ Attendance – The seat plan is used for this purpose.
 After 5 absences (MWF) and 3 absences (TTh) referral is made to the office of Student Affairs and/or Guidance Office.
 After 9 unexcused absences, a grade of dropped is given if the student was passing at the time of the allowable absence; a grade of failed is given if he was failing at the time
he was dropped.
 Allowable absence: 5-unit subject = 15 hours
3-unit subject = 9 hours
2-unit subject = 6 hours
 Considered excused absences (with admission slip) – illness, death in the family, retreat/recollection)
 Tardiness – 15 minutes is allowed for the students to transfer from one room to another.
 C. Stewardship
 Stewardship – Classroom cleanliness, proper use of boards, energy conservation, etc.

D. School Activities
 Activities during Sundays and Holydays of Obligation – Any activity organized on Sundays and Holydays of obligation, may it be for student and faculty, needs the approval of
the school president.
 In-Campus Activities – Teachers should bring the students to the venue of any in-campus activity such ad mass, assembly, symposia and the like. Teachers should not hold
classes during this time.
 Off-Campus Activities – These should be in line with the vision-mission of the school. These activities require the endorsement of the Program Head, OSA and the approval of
the Dean of College. The parent’s consent and waiver form signed by the parents/guardian should be submitted two days before the activity. A written evaluation report of the
activity is also required.
 Internal and External activities are not allowed one week before the periodic exams (Prelim, Midterm, Semi-Final, Final). All academic activities should be done within the term.
 No class activities should be undertaken anymore at the end of the semester/summer term.
 Holding of fashion shows or beauty pageants and similar activities in the classroom, school lobby and gym is not allowed.

E. Examination
 An advance exam is NOT ALLOWED. When this could not be avoided, the teacher must secure a written approval from the Dean of College through the Program Head.
 No student should be exempted from taking the final examinations.
 Activities such as outings, parties, drama presentations, term/reaction papers and the like should not take the place of the written periodic examination.
 Midterm grades should be encoded two weeks after the midterm exam. The Guidance Office needs the grades to enable them to answer parents’ queries and to enable them
to conduct counseling more effectively.
 Changing of final grades is allowed 30 days after the last day of the final exam. The grade changing form is available at the VPAA office and is submitted to the Registrar’s
Office by the teacher himself/herself. If the student was not able to take an exam or quiz or was not able to pass a project or a term paper or an assignment, his rating in that
particular exam or quiz, etc. should be computed as 50% (the equivalent of zero). Giving an Incomplete/No Grade is not allowed.

F. Academic Advising
 Academic Advising – The institutional academic advising (obtained at the office of the program chairperson) should be observed.

XV. Consultation Hours:

Please refer to the Academic Advising Schedule.

XVI. Detailed Course Outline:
Time Frame Specific Learning Outcomes Topic Teaching and Learning Assessment Task Resources & References
Activities Materials

At the end of the prelim period, the

students should be able to: Classroom Policies Orientation
1. School’s Vision-Mission Statement
1. familiarize and relate to the of HCDC.
Vision-Mission Statement of
HCDC; 2. The HCDC Vision-Mission
Statement
P 2. explain the role, function and  Make Them Guess  Handouts Ref. 2
responsibility of the controller; 3. Introduction to Controllership  Concept mapping  For Group
R  Function of the Controller presentation with
3. understand the basic concepts  Characteristics of a Comptroller  Think –Pair-Share rubrics  White Ref. 1
E of control;  Qualifications of a Controller Board Pen
 Lecture Method  Graded Oral and Board
L 4. determine the boundaries of 4. The Nature of Management control participation Ref. 6
management control; System
I  Basic Concepts of Control  Brainstorming by the  LCD
4. learn and explain the  Boundaries of Management Control students  Group Ref. 10
M relationship and importance of  Importance of the Finance and Presentation
Finance and Control Function; Control Function with rubrics  Reference
 Lecture Method Books
5. identify what information is 5. Measuring and Controlling Assets  Quizzes Ref. 4
useful in making sound Employed
decisions about assets  Graded Group  internet
 Measuring Assets Employed
employed; Presentation
 Evaluating the Economic
 Performance of the Entity with rubrics
6. explain measure performance
of the business unit as an  Prelim exam
economic entity
 Time Specific Learning Outcomes Topic Teaching and Learning Activities Assessment Task Resources References
Frame & Materials

At the end of the mi: At the end of the midterm period the The Management Control Process
students should be able to: 6. The Environment
 The Nature of Graded Oral
M 1. explain the nature of Organization participation with
organization’s internal and  Rules, Guidelines and rubrics Handouts Ref. 1
I external environment; Procedures  Lecture White
 The Internal and External Board Pen
D 2. discuss the significance of rules, Environment  Punctuated Lectures – Ask Graded Oral and Board
guidelines, and procedures of the 7.Phases of Management students to perform five steps: participation with Ref. 11
T company; Control listen, stop, reflect, write, and rubrics LCD
 Strategic Planning give feedback. (phases of
E 3. relate the different phases of  Budgeting management control)
management control;  Measuring and Reporting Quizzes: Reference
R Books Ref. 2
 Evaluation
4. identify the importance of Graded
8. Accounting Information
M Accounting information that are  Classroom Discussion Assignment:
System: An Overview
used in Management Control; internet
9. Accounting Information
Used in Management Mid-term exam
5. develop positive behaviors of
Control
stakeholders;
10. Behavior Aspects of
Management Control
 Time Specific Learning Outcomes Topic Teaching and Learning Activities Assessment Task Resources References
Frame & Materials

At the end of the semi-final period,

students should be able to: Budgeting and Forecasting

1. explain why organizations 1. Basic Framework of

prepare budget and determine Budgeting
process use to prepare it;  Advantages of Handouts Ref. 3
S budgeting  Lecture  Assignment White
2. prepare sales budget, production  Constraints in Budget Assesment with Board Pen
E budget, cash budget, income Preparation rubris and Board Ref. 6
statement budget, balance sheet  Classroom Discussion
M budget, capital and operating 2. Budget Preparation Quiz on the LCD
budget;  Sales Budget topics discussed
I  Production Budget Ref. 7
 Cash Budget Reference
-  Income Statement Books
Budget Ref. 9
F
 Balance Sheet Budget
Semi-Final exam internet
 Capital and Operating
I
Budget
N

Time Specific Learning Outcomes Topic Teaching and Learning Activities Assessment Task Resources References
 Frame & Materials

At the end of the final period, the

students should be able to:

1. explain what management 1. Concept of Organization  Lecture Graded Oral Handouts Ref. 8
information system is; participation White
F 2. Key System Applications into  Class Discussion Board Pen
2. analyze the rule of the six major Enterprise  Quizzes and Board
I types of information systems in
organization; 3. Organizations and  Group Presentation  Assignment LCD
N Information Systems
3. analyze the relationship a. What is an
A between information systems Organization?  Group Discussion Reference
and organization; b. Changing Role of Books
L Information System in Oral
4. identify the core activities in the Organization Presentation
systems development process; internet
4. Overview of System
5. appraise alternatives for Development Final exam
building system; the traditional
life system, prototyping, 5. Alternative System Building
application software package, Approaches
end-user development and
outsourcing;
Prepared by: Recommended for Approval by: Approved by:

PAQUITO P. PASIA, JR., MM MARILYN C. GUINTO, DRDev PAQUITO P. PASIA, JR., MM

Faculty Program Chairperson Dean