Republic of the Philippines

COMMUNITY COLLEGE OF GINGOOG CITY

Motoomull Street, Barangay 23, Gingoog City
ccgc.gingoog2018@gmail.com

Bachelor of Science in Agribusiness

COURSE SYLLABUS
Course Title: BUSINESS FINANCE Number of Units: 3 Units
Course Code: BR-BUS 2 Pre-Requisite: NONE

VISION A developing institution of higher learning that is responsive to the human resource needs of the community.

To provide a comprehensive educational program to individuals and is committed to serve all segments of society through an open-access admission policy that
MISSION
offers equal and fair treatment to all students and serve its community as a community-based institution of higher education.

The graduates of this program are academically competent professionals, equipped with fully developed skills combined with ideal work ethics in the field of
BS AGRIBUSINESS
agribusiness which is capable of meeting the local, national, and global needs for highly trained managers, academics, analysts, researchers, extensionist, and
PROGRAM VISION
entrepreneurs to create opportunities for the society and boost up the Philippine economy.

Bachelor of Science in Agribusiness is a program that aims to prepare and equipped the learners to become the modern leaders, innovators, competent analysts,
effective communicators, and ethical decision-makers to cause positive changes in their field of their profession. The program further aims to exercise learner’s
BS AGRIBUSINESS
cooperative leadership, developing their critical thinking skills, and to instill moral values and ethical behavior to capacitate them to lead and make significant
PROGRAM
impact and contributions to the agricultural sector of the economy. Learners able to show the sense of responsibility and accountability, managerial leadership,
OBJECTIVES
innovative minds, and ethical behavior which creates a competent and competitive professional to manage scarce societal resources, to benefit both our local
community and the greater global economy.

EXPECTED
LEARNING CCGC PROGRAM GOALS
OUTCOMES Exhibit analytical skills,
problem solving skills, and
critical thinking relevant to
agribusiness fields.
CCGC AGRIBUSINESS PROGRAM EXPECTED LEARNING OUTCOMES
LO1. Evaluate, assess, and integrate the concepts and theories of various management fields of
agribusiness through application and understanding of research study and case analysis.
LO2. Demonstrate and actual application of modern technological skills such as ability to manipulate
computer to generate slide presentations, perform statistical analysis using spreadsheet, and others.
 LO3. Define, identify, and apply different kinds of scientific approaches and methods in crafting a
better and ideal decision-making.

LO4. Apply, create, and present timely research paper in the field of agribusiness or its equivalent
which are beneficial to both government and private sectors.
LO5. Evaluate and emulate the traits of an upright and ideal worker.
Emulate the ethical, socially
responsible, and sustainable
LO6. Demonstrate and showcase the ethical working behavior on becoming a professional by way of
behavior.
integration.
LO7. Demonstrate effective leadership, management, and communication skills.

Develop effective leadership, LO8. Apply, build trust and Active listening among teams together.
management, communication
skills. LO9. Create an ability to ask open-ended questions and receiving, implementing feedback.

LO10. Build dynamic teams comprising unique individuals.

LO11. Apply innovative approaches in envisioning one’s career.

Improve students’
understanding and
appreciation of broader issues
relevant to agribusiness.
LO12. Stimulate creativity and critical thinking in identifying opportunities in Agribusiness.
LO13. Conduct research regarding the trends driving the fourth agricultural revolution.
LO14. Demonstrate an awareness of global issues relevant to agribusiness and agricultural
development.

FIRST TERM LEARNING OUTCOMES SECOND TERM LEARNING OUTCOMES

DESCRIPTION UNITS DESCRIPTION UNITS
SUBJECTS 1 2 3 4 5 6 7 8 9 10 11 12 13 14 SUBJECTS 1 2 3 4 5 6 7 8 9 10 11 12 13 14
COMMCOM 1 Communications Competency I 3 ● ● ● ● COMMCOM 2 Communications Competency II 3 ● ● ● ●
AGRI CORE 1 Principles of Accounting 3 ● ● ● ACCTG 2 Partnership and Corporation Accounting 3 ● ● ●
GEC 1 Understanding the Self 3 ● ● ● ● ● GEC 4 Mathematics in the Modern World 3 ● ● ● ●
GEC 2 Readings in Philippine History 3 ● ● ● ● GEC 5 Purposive Communication 3 ● ● ● ●
FRESHMEN

GEC 3 The Contemporary World 3 ● ● ● ● GEC 6 Art Appreciation 3 ● ●

ENTREP 1 Introduction to Entrepreneurship 3 ● ● ● ● ● ● ● MNGMT 2 Introduction to Human Behavior in Organization 3 ● ● ● ● ● ● ● ●
MNGMT 1 Introduction to Agribusiness Management 3 ● ● ● ● ● ● ● ● MNGMT 3 Concepts and Dynamics of Management 3 ● ● ● ● ● ● ● ●
NSTP 1 National Service Training Program I (CWTS, LTS, ROTC) 3 ● ● ● ● NSTP 2 National Service Training Program II (CWTS, LTS, ROTC) 3 ● ● ● ●
PATH FIT 1 Movement Competency Training 2 ● ● ● ● PATH FIT 2 Exercise-based Fitness Activities 2 ● ● ● ●
BR BUS 1 General Mathematics 3 ● ● ● ● BR BUS 2 Statistics and Probability 3 ● ● ● ●
29 29
 FIRST TERM LEARNING OUTCOMES SECOND TERM LEARNING OUTCOMES
DESCRIPTION UNITS DESCRIPTION UNITS
SUBJECTS 1 2 3 4 5 6 7 8 9 10 11 12 13 14 SUBJECTS 1 2 3 4 5 6 7 8 9 10 11 12 13 14
GEC 7 Science, Technology and Society 3 ● ● ● GEC 10 Environmental Science 3 ● ● ●
GEC 8 Ethics 3 ● ● GEC 11 Philippine Indigenous Community with Peace Education 3 ● ●
GEC 9 Life and Works of Rizal 3 ● ● GEC 12 Gender and Society 3 ● ● ●
AGRI 1 Fundamentals of Crop Science 3 ● ● ● ● ● AGRI 3 Fundamentals of Horticulture 3 ● ● ●
SOPHOMORE

AGRI 2 Principles of Soil Science 3 ● ● ● ● ● AGRI 4 Agricultural Extension and Communication 3 ● ● ● ●

MNGMT 4 Introduction to Management Science 3 ● ● ● ECON 1 Intermediate Economic Theory I 3 ● ● ●
AGRIBUS 1 Managerial Accounting 3 ● ● ● ● AGRIBUS 3 Introduction to Managerial Economics 3 ● ● ●
AGRIBUS 2 Introduction to Personnel Management 3 ● ● ● ● ● ● ● ● AGRIBUS 4 Introduction to Marketing Management 3 ● ● ● ● ● ● ●
PATH FIT 3 Physical Activities Towards Health in Dance 2 ● ● ● ● PATH FIT 4 Physical Activities Towards Health in Sport 2 ● ● ● ●
BR BUS 3 Organization and Business Management 3 ● ● ● ● ● ● ● BR BUS 4 Organization and Management 3 ● ● ● ● ● ● ● ●
29 29

FIRST TERM LEARNING OUTCOMES SECOND TERM LEARNING OUTCOMES

DESCRIPTION UNITS DESCRIPTION UNITS
SUBJECTS 1 2 3 4 5 6 7 8 9 10 11 12 13 14 SUBJECTS 1 2 3 4 5 6 7 8 9 10 11 12 13 14
AGRI 5 Entomology 3 ● ● ● AGRI 8 Plant Pathology 3 ● ● ●
AGRI 6 Introduction to Animal Science 3 ● ● ● AGRI 9 Introduction to Livestock and Poultry 3 ● ● ●
AGRI 7 Agricultural Engineering 3 ● ● ● AGRI 10 Agricultural Economics and Marketing 3 ● ● ● ● ● ● ● ●
JUNIOR

AGRIBUS 5 Introduction to Financial Management 3 ● ● ● AGRIBUS 8 Agribusiness Research Methods 3 ● ● ● ● ●

AGRIBUS 6 Business Law 3 ● ● ● AGRIBUS 9 Introduction to Investment Management 3 ● ● ● ●
AGRIBUS 7 Introduction to International Marketing 3 ● ● AGRIBUS 10 Introduction to Organization and Management of Small Business 3 ● ● ● ● ● ● ●
AGRI BUS 4 Statistical Analysis and Software Application 3 ● ● ● ● ● ● ● AGRIBUS 11 Introduction to Production and Operations Management 3 ● ● ● ● ● ●
21 21

FIRST TERM LEARNING OUTCOMES SECOND TERM LEARNING OUTCOMES

DESCRIPTION UNITS DESCRIPTION UNITS
SUBJECTS 1 2 3 4 5 6 7 8 9 10 11 12 13 14 SUBJECTS 1 2 3 4 5 6 7 8 9 10 11 12 13 14
AGRIBUS 12 Introduction to Strategic Management 3 ● ● ● ● AGRI MAJOR 16 Practicum (480 Hours) 6 ● ● ● ● ● ● ● ●
AGRIBUS 13 Project Feasibility Study/Project Benefit Monitoring Evaluation 3 ● ● ● ● CA 2 Competency Assessment II 3 ● ● ● ● ● ● ● ●
SENIOR

AGRIBUS 14 Foreign Language 3 ● ●

AGRIBUS 14 Special Problem/Thesis/Field Study 3 ● ● ● ● ● ●
CA 1 Competency Assessment I 3 ● ● ● ● ● ● ● ●
15 9
 COURSE INFORMATION

Course Code BR-BUS 2 Course Title BUSINESS FINANCE Credit Units Three (3)

Business Finance is a three-unit course that covers the basic framework and tools for financial analysis and financial planning and control, and introduces basic concepts and principles
Course Description
needed in making investment and financing decisions. Introduction to investments and personal finance are also covered in the course.

This course aims to:

\
Course Objectives  Discuss the fundamental concepts and tools of finance.
 Discuss the operations of three distinct capital markets: the equity market, the bond market and the derivatives market, and the financial assets traded in each of these markets.
 Discuss the financial management concepts and tools to the financing decisions and dividend decisions faced by the firm.

On successful completion of this course, students will be able to:

Course Outcomes
 Evaluate the corporate governance structure of firms and examine the interactions, from a governance perspective, between firm management, financial markets and
stakeholders.

COURSE OUTLINE AND TIME FRAME

Week/s Topic/ Content Week/s Topic/ Content

ORIENTATION WEEK
1 8-10 SOURCES OF SHORT-TERM CAPITAL, CORPORATE STOCKS
THE NATURE AND AIMS OF BUSINESS,
2&3 11-12 CORPORATE BONDS, INTERMEDIATE TERM FINANCING
ORGANIZING A BUSINESS
FUNDAMENTAL CONCEPTS AND TOOLS OF
4 13 MIDTERM EXAMINATION!
BUSINESS FINANCE
5 FINANCIAL MARKETS 14-15 THE CAPITAL MARKET, THE SECURITIES MARKET

LEASING, FINANCIAL ANALYSIS, BUSINESS RISK, BUSINESS

6 CAPITAL BUDGETING AND WORKING CAPITAL 16-17
FAILURE, REORGANIZATION, AND LIQUIDATION

7 PRELIM EXAMINATION! 18 FINAL EXAMINATION!

 Time
Objectives Learning Outcomes Content Assessment Learning Activities Materials
Allotment
Week 1
 Understand the nature and
aims of business
 Understand on how to
organize a business
Week 2-3
 Understand the basic
concepts and tools of
business finance
Week 4
Week 5  Understand the concepts
SCHOLA BREVIS (ORIENTATION WEEK)
 Develop an THE NATURE AND AIMS  Oral Recitation  Lecture-Discussion  Laptop
understanding of the OF BUSINESS  Quiz  Class Participation  TV
Role of Business in A. The Philippine Economy  Graded  Group/Individual  Handouts
the Philippine B. The Role of Business Assignment Activities  Notes
Economy C. Business Defined  Brainstorming  PowerPoint
D. Kinds of Business Presentation
E. Objectives of Business
 Evaluate a person’s ORGANIZING A BUSINESS  Oral Recitation  Lecture-Discussion  Laptop
engagement in business A. Why Persons Engage in  Quiz  Class Participation  TV
 Apply the basics of Business  Graded  Group/Individual  Handouts
Entrepreneurship B. Entrepreneurship Assignment Activities  Notes
C. Business Prospecting  Brainstorming  PowerPoint
- The Search for Presentation
Business Opportunities
D. Business Promotion
- Discovery
- Determination of
Feasibility
- Assembling the Needed
Resources
E. The Promoter
- Liability of Promoters
 Apply the Financial FUNDAMENTAL  Oral Recitation  Lecture-Discussion  Laptop
Statement in a real CONCEPTS AND TOOLS  Quiz  Class Participation  TV
scenario OF BUSINESS FINANCE  Graded  Group/Individual  Handouts
 Evaluate some Financial A. Basic Concepts Assignment Activities  Notes
Statement and Budget B. The Goals of Business  Brainstorming  PowerPoint
under the Annual report Finance Presentation
C. The Financial Statement
- The Balance Sheet
- The Income Statement
D. The Budget
- The Sales Budget
- The Materials and
Purchases Budget
- The Production
Budget
E. Significance of Financial
Statements and Budgets
F. The Annual Report
 Produce and evaluate a FINANCIAL MARKETS  Oral Recitation  Lecture-Discussion  Laptop
 of what are the financial financial intermediary in A. What are Financial  Quiz  Class Participation  TV
markets a certain area Markets  Graded  Group/Individual  Handouts
B. Benefits of Financial Assignment Activities  Notes
Markets  Brainstorming  PowerPoint
C. Why Firms Invest and Presentation
Borrow
D. Methods by Which
Financial Markets Transfer
Funds
E. Classification of Financial
Markets
 Understand the concepts  Prepare a sensitivity CAPITAL BUDGETING  Oral Recitation  Lecture-Discussion  Laptop
of Capital Budgeting analysis A. Basic Terms in Capital  Quiz  Class Participation  TV
 Appreciate the  Examine a device used Budgeting  Graded  Group/Individual  Handouts
importance of Capital in the achievement of - Capital Expenditures Assignment Activities  Notes
Budgeting inventory goals - Capital Budgeting  Brainstorming  PowerPoint
 Know the concepts of - Valuation Presentation
working capital - Investment
B. Objectives of Capital
Budgeting
C. The Capital Budgeting
System
D. Evaluation of Proposed
Capital Expenditures
E. Methods of Economic
Evaluation
Week 6
F. Risk, Uncertainty, and
Sensitivity

WORKING CAPITAL
A. Meaning and Composition
of Working Capital
B. The Need for Working
Capital
C. Management of Working
Capital
D. Liquidity Management
E. Cash Management
F. Accounts Receivable
Management
G. Inventory Management

Week 7 PRELIM EXAMINATION!

Week 8 to  Understand the concepts  Examine a commercial SOURCES OF SHORT-  Oral Recitation  Lecture-Discussion  Laptop
 of Sources of Short-Term bank, commercial TERM CAPITAL  Quiz  Class Participation  TV
Capital and Corporate paper houses, finance A. Advantages of Short-term  Graded  Group/Individual  Handouts
Stocks companies and factors Credits Assignment Activities  Notes
doing business in the B. Disadvantages of Short-term  Brainstorming  PowerPoint
Philippines Credits Presentation
 Prepare a short report C. The Suppliers of Short-
on the classes of stocks Term Funds
issued by a corporation  Trade Creditors
of your own choice.  Commercial Banks
 Commercial Paper
Houses
 Finance Companies
10  Factors
 Insurance Companies
 Company Accruals

CORPORATE STOCKS
A. Stock Financing
B. The Advantage of Stock
Financing
C. Capital Stock, Dividends,
and Retained Earnings
D. Classes of Corporate Stocks
E. Other Stock Features and
Their Characteristics
Week 11 &  Define and understand  Prepare a listing of CORPORATE BONDS  Oral Recitation  Lecture-Discussion  Laptop
12 the concepts of corporate companies which has A. Definition of Bond  Quiz  Class Participation  TV
bonds outstanding bond issues B. Bonds as Distinguished  Graded  Group/Individual  Handouts
 Appreciate the in the market from Stocks Assignment Activities  Notes
Intermediate Term  Determine the interest C. Alternative Ways of Bond  Brainstorming  PowerPoint
Financing rates and maturity Issuance Presentation
periods of bonds D. Classes of Bonds
currently sold in the E. Reasons for the Use of
market Bonds
 Prepare a short report F. The Indenture and the
on a specific Trustee
intermediate term
financing scheme by INTERMEDIATE TERM
the government or any FINANCING
private commercial A. Advantages of Intermediate
bank Term Financing
B. Term Loans by Private
Financial Institutions
 Term Lending by
Private Commercial

Week 13
Week 14 &  Understand the concepts
Week 15 of Capital Market
 Describe what is Security
Market
 Appreciate the
importance of Capital
Market and Securities
Market
Banks
- Term Loan Defined
- Types of Term Loan
- Term Loan Agreements
- Repayment of Term
Loans
 Term Lending by
Insurance Companies
- Term Lending by
Finance Companies
 Term Loans by the
Government
MIDTERM EXAMINATION!
 Prepare a report THE CAPITAL MARKET  Oral Recitation  Lecture-Discussion  Laptop
indicating the number of A. Capital Market Defined  Quiz  Class Participation  TV
institutions comprising B. Components of the Capital  Graded  Group/Individual  Handouts
the capital market Market Assignment Activities  Notes
 Prepare a report C. The Cost of Capital  Brainstorming  PowerPoint
indicating the total D. Basic Terms Defined and Presentation
volume of securities Discussed
traded during the past E. Securities Offering in the
year and the total Capital Market
number of securities F. Underwriting and Selling
middlemen registered the Firm’s Securities
during the past year.
THE SECURITIES MARKET
A. The Components of the
Securities Market
- The Stock Exchange
- The Philippine Stock
Market
- Over-the-Counter
Market
B. The Middlemen of
Securities
- Registration of Brokers,
Dealers, Salesmen and
Associated Persons
C. Trading in the Securities
Market
D. Prices of Stocks and
Volume of Trading
E. The Securities and

 Explain the Lease and its
advantage. and
disadvantages.
Week 16 &  Understand the Concept
17 of Financial Analysis
 Appreciate the
importance of Business
Risks
Exchange Commission
F. Trading Schedule at the PSE
G. Unit of Trading
H. Method of Trading
I. The Securities Regulation
Code
 Prepare a report on the LEASING  Oral Recitation  Lecture-Discussion  Laptop
volume of business A. A Brief Description of  Quiz  Class Participation  TV
generated by the Three Leasing Companies  Graded  Group/Individual  Handouts
leasing industry in the B. Lease Defined Assignment Activities  Notes
Philippines. C. Types of Leases  Brainstorming  PowerPoint
 Determine the financial D. Basic Lease Provisions Presentation
ratios of any firm and E. Advantages of Leasing
compare these ratios F. Disadvantages of Leasing
with those of the G. When Lease Financing may
industry average or be utilized
another firm.
 Identify a business firm FINANCIAL ANALYSIS
in an area which is not A. Financial Analysis Defined
protected any B. Types of Analysis
insurances and C. Financial Ratios
determine the reason  Liquidity Ratios
for non-coverage  Activity Ratios
 Profitability Ratios
 Solvency Ratios
D. Comparative Ratio Analysis
BUSINESS RISKS
A. Definition of Risk
B. Methods of Handling Risk
C. Insurance as a Device for
Handlin Risk
D. Types of Insurance
Coverages
E. Basic Types of Life
Insurance Contracts
F. Business and the Use of Life
Insurance
G. Fire Insurance
H. Motor Car Insurance
I. Marine Insurance
J. General Liability Insurance
K. Surety Bonds
L. Miscellaneous Insurance
Lines
 Week 18 FINAL EXAMINATION!

MIDTERM PERIOD FINAL PERIOD TERM GRADE COMPOSITION

Attendance 10% Attendance 10% Midterm Period 30%

GRADING
Written Works 30% Written Works 30% Final Period 70%
SYSTEM
Output/Project 30% Output/Project 30% Total 100%
Term Exam 30% Term Exam 30%
Total 100% Total 100%

REFERENCES

BOOKS:
 Medina, Roberto G. Business Finance, Second Edition

Prepared by: Reviewed by: Approved by:

EDUARD PHIL E. ORILLO, CPA, MBA NEIL IAN E. ORILLO, MBA SHERI LOVE M. AGUIMAN, Ph.D., RGC
Part-Time Instructor Agribusiness Program Head College President

MYRNA J. CEZAR, Ph. D.

Vice-President for Academic Affairs