Republic of the Philippines

EASTERN MINDANAO COLLEGE OF TECHNOLOGY

Broca Street, San Jose, Pagadian City, Zamboanga del Sur
Tel. No. 2144171 / 2154258

VISION

EMCOTECH is a leading higher education institution in the development of new breed globally competitive Filipino leaders and workers with positive work values through market-
Driven quality instruction.

I. COURSE NUMBER : THM 9

II.COURSE TITLE : BUSINESS FINANCE Time Allotment per week 5 (hrs.)

Pre-requisite: NONE

III.COURSE DESCRIPTION: This course deals with the fundamental principles, tools, and techniques of the financial operation involved in the management of business enterprises.

IV. COURSE LEARNING OUTCOMES:

A. Describe the activities of a financial manager;

B. Identify the role of financial institutions and markets;
C. Solve exercises and problems that require financial statement preparation, analysis, and interpretation using horizontal and vertical analyses and financial ratios;
D. Illustrate the financial planning process;
E. Determine the advantages and disadvantages of the types of investment; and
F. Explain the money management philosophy
V. A. REQUIRED TEXTBOOKS:

Elements of Finance
Revised Edition 2014
By: Anastacio, F., Dacanay, R.C, Aliling

B. REFERENCES:

Elements of Finance
Revised Edition 2014
By: Anastacio, F., Dacanay, R.C, Aliling

VI.REQUIREMENTS OF THE COURSE:

Basic requirements of Business Finance that includes:

1. Presentation of the preliminaries.
2. Oral recitation for the specific questions ask during reporting of students
3. Assignments, quizzes and demonstrations
VII. LEARNING PLAN/DETAILED COURSE OUTLINE:

A. PRELIM

WK HRS LEARNING OUTCOME TOPIC STRATETIGES/ ASSESSMENT OF LEARNING

ACTIVITIES OUTCOMES

LO1: Explain the major role of Introduction to Discussions Regular lectures and
financial management and Finance Researching discussions
1 3 distinguish financial institutions,  Financial Oral Recitation
financial instrument, and financial Management Quiz
market  Financial
Institutions
 The Role of the
Financial Manager

LO2: Prepare financial statements Financial Statements Discussion Quizzes

and explain measurement levels  Income Statement Researching Oral Recitation
2 6  Balance Sheets

LO3: Perform vertical and Financial Statement Discussion Quizzes

2 6 horizontal analyses of financial Analysis Major Examination
statements  Vertical Analyses
 Horizontal
Analyses
B. MIDTERM

LO4: Compute and analyze Financial Ratios Reporting Quizzes

financial ratios  Liquidity Ratios Mapping of key ideas
 Leverage Ratios
2 6  Profitability Ratios
 Disadvantages of
Financial Ratios
 LO5: Identify the steps in the Financial Planning Tools Reporting Quizzes
financial planning process. Apply  The Financial Individual mapping of Oral Questioning
the formula and format for the Planning Process ideas or concept
preparation of budgets and  Budgeting Group activity (actual
2 6
projected financial statements  Forecasting demonstration)

LO6: Describe the reasons why Working Capital Discussions Quizzes

people hold on to cash and Management Corners Oral Questioning
2 6 explain tools in managing cash,  Working Capital Major Exam
receivables, and inventory Management
 Managing Cash,
Receivables and
Inventory
C. SEMI-FINALS

LO7: Cite bank and nonbank Sources of Funds Reporting Quizzes

institutions that would serve as  Equity Financing Group activity Homework
2 6 possible sources of funds for  Debt Financing
business. Compare the loan  The Loan Application
requirements for different bank
and nonbank institutions
LO8: Describe the time value Time Value of Money Discussion Quizzes
concept for money and  Concepts in Time Table Management Group Activity
calculate future and present Value
2 6 value of money  Future Value
 Present Value
 Nominal and
Effective Interest
Rates
2 6 LO9: Compute loan amortization Loan Amortization Reporting Quizzes
 using mathematical concepts  Loan Amortization Group Activity Homework
 Computing for Loan Major Examination
Amortizations
D. FINALS

LO10: Apply mathematical Net Present Value Reporting Quizzes

concepts and tools in computing  Computing for the Group activity Oral Questioning
2 6 for finance and investment Net Present Value
problems  Risk – Return
Tradeoff
LO11: Enumerate money Managing Personal Discussion Group Activity
2 6 management philosophies and Finance Case Study Oral Questioning
illustrate the money  Money Management Major Examination
management cycle and give Philosophies
examples  Personal Financial
Plans
IX. EXPECTATIONS FROM STUDENTS

The student’s responsibility is to come to each class prepared. S/he is also expected to take all examinations on the date scheduled. She/he should read and perform the assigned
problems prior to class. She is expected to participate actively and perform all learning activities to include projects as prescribed in the course.

X. ACADEMIC DISHONESTY

All students are expected to be academically honest. Cheating, lying and other forms of unethical behaviour will not be tolerated. Any student found guilty of cheating in examinations or
plagiarism in submitted course requirements will receive a rating of 5 (Failure) in the course requirement or in the course. Plagiarism refers to the use of books, notes or other intellectual
property without giving proper attribution to its author, or representing the work of another person as one’s own. Cheating refers to securing help in the tests, copying tests, assignments,
reports or term papers; collaborating with other students during an examination or in preparing academic work; signing another student’s name on an attendance sheet; otherwise
practicing scholastic dishonesty.

XI. POLICY ON ABSENCES

The allowed number of absences for students enrolled in a 1.5 hr. course is 3 absences. Request for excused absences or waiver of absences must be secured from the DSA office and
presented upon reporting back to class. Special examinations will be allowed on special cases, such as illness provided a letter from a parent and medical certificate are presented to the
teacher duly noted by the DSA. It is the responsibility of the student to monitor his/her own tardy incidents and absences that might accumulate leading to a grade of 5 (Failure). It is
his/her responsibility to consult with the teacher, chair or dean should he/his case be of special nature.

XII. GRADING SYSTEM

CRITERIA PRELIM MIDTERM FINAL GRADE

ATTENDANCE 10% 10% 10%
WRITTEN QUIZ & ORAL PARTICIPATION 20% 20% 20%
RESEARCH ARTICLES/MAJOR PROJECT OUTPUTS/LABORATORY 40% 40% 40%
MAJOR EXAMINATION 30% 30% 30%
TOTAL 100% 100% 100%
The grading system is cumulative.

Prepared by: Approved by: Noted by:

DR. NELLY S. YTING

Faculty Member Chairperson School President

I have read the course syllabus and I understand that I have to comply with the requirements of the course and the expectations from me as a student of
_____________________________ during the First/Second Semester of AY ________. I am fully aware of the consequences of non-compliance with the abovementioned requirements
and expectations.

_______________________________

Printed Name and signature of student

________________

Date

…………………………………………………………………………………………………………………………………………………………

I have read the course syllabus and I understand that I have to comply with the requirements of the course and the expectations from me as a student of ___________________________
during the First/Second Semester of AY ________. I am fully aware of the consequences of non-compliance with the abovementioned requirements and expectations.

_______________________________
Printed Name and signature of student

________________

Date