Department of Accounting Education

ACC 212 – Course Syllabus

COURSE INFORMATION
1. Course Number : ACC 212
2. Course Name: : Financial Markets
3. Course Description : This course gives the importance of an efficient financial system; types of financial
markets and how it works; how stock market operates and in what way that one can
earn from it; apply strategies in trading stocks virtually; apply commonly used
techniques in assessing investment under uncertainty; quantify risk and analyze risk-
return relationship and Capital Asset Pricing Model (CAPM) concepts in evaluating
investments.
4. Pre-requisite : ACC 124
5. Co-requisite : None
6. Credit : 3.0 units
7. Class Schedule : 6 hours per week (1 term)
PROGRAM EDUCATIONAL OBJECTIVES (PEO) OF BSA:
Three to five years after graduation, the BSA graduates are expected to:
1. Demonstrate technical and professional competence in the practice of the profession: private,
government, academe, and public accounting.
2. Involve in continuing professional development through participation to trainings, seminars,
conferences, and further studies.

ALIGNMENT OF GRADUATE ATTRIBUTES (GAS) AND PEOS TO SOS

SO A B C D E F G H I J K L M N O P Q R S T
Galing ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓
Graduate Gawa ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓
Attributes Gawi ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓
Gana ✓ ✓ ✓ ✓ ✓
Program PEO1 ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓
Educational
PEO2 ✓ ✓ ✓
Objectives

COURSE OUTCOMES (CO) OF ACC 212 AND THEIR LINKS TO SO

SO
Upon completion of the course, the BSA students are expected to:
A B C D E F G H I J
Explain the importance of financial markets for business
CO 1 I E I I I E
firms both in their investment and financing needs.
Apply the concepts related to investing in the stock market
CO 2 I E I I I E
by performing virtual stock trading.
Evaluate investment opportunities using techniques in
CO 3 making decisions under uncertainty and in consideration of I E I I I E
the risk and return concept.

SO
Upon completion of the course, the BSA students are expected to:
K L M N O P Q R S T
Explain the importance of financial markets for business
CO 1 I I D D I I
firms both in their investment and financing needs.
Apply the concepts related to investing in the stock market
CO 2 I I D D I I
by performing virtual stock trading.
Evaluate investment opportunities using techniques in
CO 3 making decisions under uncertainty and in consideration of I I D D I I
the risk and return concept.

Legend:
I = Upon attainment of this CO, students will have been introduced to the SO.
E = Upon attainment of this CO, students will have enabled themselves to attain the SO.
D = Upon attainment of this CO, students will have demonstrated partly or fully the SO.

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 Department of Accounting Education
ACC 212 – Course Syllabus
University Vision, Mission, Philosophy, Graduate Attributes, Program Educational Objectives (PEO)
Values, and Competencies

Vision: The University of Mindanao envisions to be a leading 1. Demonstrate technical and professional
globally engaged university creating sustainable impact in society. competence in the practice of the
profession: private, government, academe,
Mission: The University of Mindanao seeks to provide a dynamic and public accounting.
learning environment through the highest standard of instruction,
research, extension, and production in a private non-sectarian 2. Involve in continuing professional
institution committed to democratizing access to education. development through participation to
trainings, seminars, conferences, and further
Educational Philosophy: Transformative education through
studies.
polishing diamonds in the rough.

Values: Excellence, Honesty and Integrity, Innovation, and

Teamwork.

Graduate Attributes: Galing, Gawa, Gawi, at Gana

Core Competency: Quality, affordable and open education

Student Outcomes (SO)

SOa. Articulate and discuss the latest developments in the specific field of
practice. (PQF level 6 descriptor)
SOb. Effectively communicate orally and in writing using both English and
Filipino.
SOc. Work effectively and independently in multi-disciplinary and multi-
cultural teams. (PQF level 6 descriptor)
SOd. Act in recognition of professional, social and ethical responsibility. Course Outcome (CO)
SOe. Preserve and promote Filipino historical and cultural heritage.
SOf. Describe the basic functions of management such as planning,
organizing, leading and controlling.
SOg. Identify and describe 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
1. Explain the importance of financial
various business situations. markets for business firms both in their
SOh. Select the proper decision-making tools to critically, analytically and investment and financing needs.
creatively solve problems and drive results.
SOi. Express clearly and communicate effectively with stakeholders both in
oral and written forms. 2. Apply the concepts related to
SOj. Apply information and communication technology (ICT) skills as investing in the stock market by
required by the business environment.
SOk. Work effectively with other stakeholders and manage conflict in the performing virtual stock trading.
workplace.
SOl. Organize and lead groups to plan and implement business related 3. Evaluate investment opportunities
activities.
SOm. Demonstrate corporate citizenship and social responsibility; and using techniques in making decisions
SOn. Exercise high personal moral and ethical standards. under uncertainty and in consideration
SOo. Resolve business issues and problems, with a global perspective and
particular emphasis on matters confronting financial statement preparers
of the risk and return concept.
and users, using their knowledge and technical proficiency in the areas of
financial accounting and reporting, cost accounting and management,
management accounting, auditing, taxation and accounting information
systems.
SOp. Conduct accounting research through independent studies of relevant
literature and appropriate use of accounting theory and methodologies.
SOq. Employ technology as a business tool in capturing financial and non-
financial information, generating reports and making decisions.
SOr. Apply knowledge and skills that will enable them to successfully
respond to various types of assessments (including professional licensure
and certifications).
SOs. Maintain a professional commitment to good corporate citizenship,
social responsibility and ethical practice when performing functions as a
professional accountant.
SOt. Participate in various types of employment, development activities, and
public discourses, particularly in response to the needs of the communities.
one serves.

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 Department of Accounting Education
ACC 212 – Course Syllabus
CO AND ASSESSMENT TASK ALIGNMENT
Assessment Task
CO Assessment
Theory-based Practice-based Coverage
Schedule
1. Explain the importance of financial • Efficient Financial
Multiple Choice
markets for business firms both in System
Questions (40 points) - First Exam
their investment and financing • Types of Financial
100%
needs. Market
• Stock Market
2. Apply the concepts related to Multiple Choice
• Strategies for
investing in the stock market by Questions (40 points) - Second Exam
performing virtual
performing virtual stock trading. 100%
stock trading.
• Commonly used
Multiple Choice techniques in
Questions – 10 Theories assessing investment
and 10 Problems (40 - Third Exam under uncertainty.
3. Evaluate investment opportunities points) • Degree of Operating
using techniques in making 100% Leverage and
decisions under uncertainty and in
Financial Leverage
consideration of the risk and return
concept.
Multiple Choice • All Topics
Questions (60 points) - Final Exam
100%

*Final assessment will be a comprehensive examination (from first topic to the last) in an MCQ

ASSESSMENT TASK DETAILS (THEORY-BASED)

Assessment Assessment
Coverage Details
Schedule Task
You are expected to discuss the importance of an efficient financial system and the
• Efficient role of financial markets in the investment and financing needs of business firms. You
Financial are also to identify the different types of financial markets and their suitability based
System MCQ (100% of on the circumstances that the business is in.
First Exam
• Types of the exam)
Financial Integration:
Market ▪ SDG – Decent Work and Economic Growth, Systems Thinking, Strategic
▪ 21st Century Skills (GA) – Initiative, Information literacy, Critical thinking
• Stock
Market You are expected to identify different terminologies commonly used in trading the
• Strategies stock market needed to be able to execute virtual trading.
Second for MCQ (100% of
Exam performing the exam) Integration:
virtual ▪ SDG – Decent Work and Economic Growth, No Poverty, Strategic
stock ▪ 21st Century Skills (GA) – Initiative, Information literacy, Critical thinking
trading.

• Commonly
used
techniques
in
You are expected to apply the commonly used techniques in assessing investment
assessing
under uncertainty. You are also expected to apply concepts of the degree of operating
investment
leverage and financial leverage in assessing investment opportunities.
under MCQ (100% of
Third Exam
uncertainty. the exam)
Integration:
• Degree of
▪ SDG – Critical Thinking, Strategic, Integrated Problem Solving
Operating
▪ 21st Century Skills (GA) – Critical thinking, Initiative, Productivity
Leverage
and
Financial
Leverage
This assessment task is designed for you to demonstrate a comprehensive
All Topics understanding of the principles, theories and key concepts of financial markets.
MCQ (100% of
Final Exam
the exam) Integration:
▪ SDG – Critical Thinking, Strategic, Integrated Problem Solving
▪ 21st Century Skills (GA) – Critical thinking, Initiative, Productivity

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 Department of Accounting Education
ACC 212 – Course Syllabus
ASSESSMENT TASK DETAILS (PRACTICE/PERFORMANCE-BASED)

Assessment Assessment
Coverage Details
Schedule Task
First Exam No performance-based assessment task
Second
No performance-based assessment task
Exam
Third Exam No performance-based assessment task
Final Exam No performance-based assessment task

COURSE OUTLINE AND TIME FRAME

TIME
TOPICS FOR FIRST EXAMINATION Teaching Learning Activities RESOURCES
FRAME
➢ Orientation on Classroom and ➢ Lecture/Discussion
University Policies as well as Grading ➢ Assignment using Quipper
System LMS
➢ Quiz using online platforms
➢ Discussion of VMV, PEO, SO, and CO
➢ Efficient Financial System
• Financial System
• Functions of Financial System
Week 1 • Services Provided by Financial System
to Week • Three main components of financial
3 system
• How financial system works

➢ Types of Financial Market

• Financial Market and their economic
functions.
• Market participants
• Types of financial markets

TOPICS FOR SECOND EXAMINATION

➢ Stock Market ➢ Lecture/Discussion Kiyosaki, R. T. (2017). Rich
• The stock market ➢ Oral presentation dad poor dad (2nd ed.). Plata
• Primary stock market ➢ Assignment using Quipper Publishing.
• Secondary stock market LMS
• Stock market as an investment ➢ Quiz using online platforms
opportunity. ➢ Virtual Stock Trading
• Stock market participants.
• Types of stocks.
• The Philippine Stock Exchange
Week 4 (PSE)
to Week • How to invest in the stock market.
5
➢ Strategies in performing virtual stock
trading
• The basics of stock investing
• Understanding the trading interface.
• Selecting the company to invest in
• Placing an order
• How to virtually trade in the stock
market

TOPICS FOR THIRD EXAMINATION

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 Department of Accounting Education
ACC 212 – Course Syllabus
➢ Commonly used techniques in ➢ Lecture/Discussion
assessing investment under ➢ Oral presentation
uncertainty. ➢ Assignment using Quipper
▪ Risk management LMS
▪ Risk Management process. ➢ Quiz using online platforms
▪ Elements of risk management ➢ Problem Solving
➢ Case Study
▪ Potential risk treatments
▪ Investment risks
▪ Most used techniques and
Week 6 models in assessing investment
to Week alternatives under risk or
7 uncertainty.
➢ Degree of Operating Leverage and
Financial Leverage.
▪ Leverage in business.
▪ Operating leverage
▪ Financial leverage
▪ Degree of financial leverage
▪ Combining Operating and
Financial Leverage

➢ Quantify Risk and Risk-Return ➢ Lecture/Discussion

Concept ➢ Oral presentation
• Basic risk and return concept. ➢ Assignment using
• Risk and return relationship Quipper
• Using probability and probability ➢ Quiz using online
distribution in evaluating platforms
investments ➢ Problem solving
• Standard deviation and Coefficient ➢ Seatwork
of Variation
• Portfolio risk
Week 8
• Risk preferences
to Week
• Risk and return portfolio
9
➢ Capital Asset Pricing Model (CAPM)
concepts in Evaluation Investments.
• Capital Asset Pricing Model (CAPM)
• Effect of Diversification on
systematic and unsystematic risk.
• Beta coefficient concept.
• Portfolio beta coefficient
• Security Market Line (SML)
• Concerns about CAPM.

TEXTBOOK

Cabrera, M. E., Cabrera, G. A., & Cabrera, B. A. (2022). Financial Markets and Institution. Manila, Philippines: GIC
Enterprises & Co., Inc.. 2019-2020 ed.

REFERENCES

a. Cabrera, M. E., & Cabrera, G. A. (2019). Financial management : comprehensive volume. Manila, Philippines : GIC
Enterprises & Co., Inc.. 2019-2020 ed.
b. Cecchetti, S., Schoenholtz, K., & Stern, L. (2021). Money, banking, and financial markets. Dubuque, Iowa : McGraw-
Hill Education.Sixth Edition
c. Saunders, A., & Cornett M. (2019). Financial markets and institutions. New York : McGraw-Hill Education.Seventeenth
edition.
d. Ross, S., Westerfield, R., & Jordan, B. (2019). Fundamentals of corporate finance .New York, NY : McGraw-Hill
Education. Twelfth edition.
e. Brealey, R., Myers, S., & Marcus, J. (2018) .Fundamentals of Corporate Finance.New York, NY : McGraw-Hill
Education.Ninth edition
f. Kiyosaki, R. T. (2017). Rich dad poor dad (2nd ed.). Plata Publishing.

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 Department of Accounting Education
ACC 212 – Course Syllabus
ASSESSMENT AND FEEDBACK PLAN

Course Outcomes/Weight Feedback Method

Assessment Task
1 2 3

Quiz 5% LMS
Oral Recitation ✓ ✓ ✓ In-person
In-person
MCQ 10% (Exam 1) 10% (Exam 2) 10% (Exam 3)
Problem Solving 5% In-person/Rubrics
LMS Activity ✓ ✓ ✓ LMS
Comprehensive Exam 40% (Exam 4) In-person
Virtual Stock Trading Diary 20% Rubrics
*Base-15 grading system

POLICIES AND GUIDELINES

1. Attendance is counted from the first regular class meeting.

2. A validated student identification card must always be worn by all students while attending classes.
3. Cheating, plagiarism, and all forms of academic dishonesty are expressly forbidden in this course, and by the
university’s Policy on Academic Integrity. Examples of such violations include but are not limited to:
a. collusion, purchasing, or commissioning assessment task/research paper.
b. copying verbatim from a research article/book/journal/etc.
c. copying verbatim from generative AI, such as ChatGPT.
d. falsifying or inventing any information, data, or citation; and
e. false representation.
4. Valid examination permits are necessary for taking the examinations as scheduled.
5. Base-15 grading policy should be observed. Students who obtained failing scores in major examinations are
recommended to attend tutorial classes or any intervention program; and
6. For other policies and guidelines, refer to Student Handbook.

Prepared by: Reviewed by:

MARY CRIS L. LUZADA, MSA, CPA JOE MARI N. FLORES, MSA, CPA
Faculty Member BSA, Program Head

References Reviewed by: Recommending Approval:

CLARISSA R. DONAYRE, MSLS GINA FE G. ISRAEL, EdD

Chief, Learning and Information Center Dean of College

Approved by:

PEDRITO M. CASTILLO II, EdD

VP, Institute of Pedagogical Advancement and Competitiveness

ACC 212 – Financial

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