Financial Management Course Outline

I. Introduction
a. Overview of Financial Management
b. Accounting Cycle
c. Types of Financial Statements
II. Philippine Government Revenue
a. Tax Revenues
b. Non-Tax Revenues
III. Public Financial Management (Philippine Financial System)
a. Budgeting in Government
b. Procurement Management
1.Overview of Philippine Procurement Paradigm
2.Philippine Government Electronic Procurement System (PhilGEPS)
c. Types of Expenditures & Disbursement
1. Personnel Services
2.MOOE
3.Capital Outlay
IV. Philippine Government Auditing
a. Overview of Philippine Government Auditing
b. Types of Irregularities on Expenditures
V. Financial Ratio Analysis
a. Liquidity Ratios
b. Asset Management Ratios
c. Debt Management Ratios
d. Profitability Ratios
e. Market book Ratios
VI. Internal Control
a. Definition/Overview of Internal Control
b. Components of Internal Control
1. Control Environment
2. Risk Assessment
3. Control Activities
4. Information and Communication
5. Monitoring