1st Sem/AY 2023-2024/Summer:_________

COURSE CODE: M110

COURSE TITLE: MATHEMATICS OF INVESTMENT
CREDIT UNITS: 3
CONTACT HOURS: 3 HOURS PER WEEK DEPARTMENT: COE
TIME ALLOTMENT
(IN HOURS) SIGNATURE
SUBJECT AREA DEMONSTRATION/ REMARKS WITH DATE
WITH DATE
LECTURE PRACTICAL
EXERCISES
TOPICS FOR PRELIM PERIOD
I. Orientation
a) Expectations
b) Hercor College Vision and Mission
c) Hercor College Quality Policy
d) Guidance and Counseling
e) Requirements of the Course
f) Grading System

II. Chapter 1: Simple Interest and Simple

Discount

a) Simple Interest
b) Ordinary and Exact Interest
c) Discounting and Simple interest Rate
d) Simple Discount
e) Comparison of Simple Interest and Simple
Discount Rate
f) Discount Promissory Note

III. Chapter 2. Compound Interest

a) Compound Interest
b) Present Value
c) Net Present Value
d) Nominal, Effective and Equivalent Rates
e) Continuously Compounding Interest
f) The rate of Compounding Interest
g) The Internal Rate of Return
h) Time or Term of compound Interest
i) Valuation of Obligations and Their
Comparison.

SUBTOTAL (PRELIM)
TOPICS FOR MIDTERM PERIOD
IV. Chapter 3: Annuities

a) Annuities
b) Ordinary Annuity
c) Annuity Due
d) Deferred Annuity
e) Perpetuity

V. Chapter 4: Amortization and Sinking Funds

a) Amortization
b) Amortization with an irregular Final
Payment
c) Refinancing
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 d) Sinking Funds
e) Sinking Fund Method for Retiring Debt

VI. Chapter 5: Depreciation

a) Depreciation
b) Methods Used for Depreciation
c) Straight Line Method
d) Units-of-Product Method
e) Accelerated Depreciation

SUBTOTAL (MIDTERM)
TOPICS FOR FINAL PERIOD
VII. Chapter 6: Bonds Valuation and Stocks
a) Acquisition of Capital
b) Bonds
c) Valuation of Bonds
d) Premium and Discount Bonds
e) Amortization of Premium
f) Stocks
g) Stock Ownership
h) Types of Stocks
i) Computation of Dividends
j) Stock Table

VIII. Chapter 7: Insurance

a) Insurance
b) Types of Insurance
c) Principle of Maturity
d) Net Single Premium for a Whole Life
Insurance
e) Net Single Premium for an N-Year Term
Insurance
f) Net Single Premium for an N-Year
Endowment Insurance
g) Net Single Premium for an R-Year Deferred
Insurance
h) Net Annual Premiums
i) Choosing the Most Appropriate Insurance
Policy

SUBTOTAL (FINAL)

Time Allotted for Course Delivery

Time Allotted for Assessment
Sub-Total
Total

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