Republic of the Philippines

Laguna State Polytechnic University

Province of Laguna

College of Business Management and Accountancy

An Outcomes-Based Learning Program

I. UNIVERSITY

VISION: The Laguna State Polytechnic University is the center of sustainable development initiatives transforming lives and communities.

MISSION: LSPU provides quality education through responsive instruction, distinctive research, and sustainable extension and production services for
improved quality of life towards nation building.

QUALITY POLICY: We, At LSPU are committed with continual improvement to provide quality, efficient and effective services to the university
stakeholders’ highest level of satisfaction through a dynamic and excellent management system imbued with utmost integrity, professionalism and
innovation.

AN OUTCOMES-BASED LEARNING PROGRAM (Syllabus)

Program: Bachelor of Science in Business Administration – Financial Management Academic Year: 2019-2020
Course Title: Financial Management (FM 101) Semester: First
Pre-Requisites: Managerial Accounting (CBMEC 2) No. of Units: 3 No. of Hours: 54

Part 1. Course Description, Course Outline, and Timeframe

This course is an introductory course designed to make students understand the areas of financial management. The course covers the
essential, fundamental concepts needed to help students develop finance literacy without becoming overwhelmed. It also covers discussions on financial
forecasting, planning and control, working capital management and the basics of capital budgeting.

At the end of the course, students are expected to understand and evaluate financial statements and how corporation make important
investment and financing decisions to achieve its corporate goals and objectives.

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Part 2. Outcomes-based Macro Curriculum Framework

Intended Learning Outcomes (ILOs)

Program Intended Course Intended
Institutional (ILOs)
Learning Outcomes Learning Outcomes
LSPU Graduate Attributes When you have fully completed the Bachelor of
Science in Business Administration major in When you have fully completed Financial
LSPU Graduates is expected to be a: Financial Management, you should be Management, you should be graduates who:
graduates who:
1. Responsible and Upright Citizen, who is Demonstrate competence as a business Exhibit deep comprehension of the
capable of achieving high level personal well- administration graduate, equipped with different concepts and analytical tools
being contributive to the harmony and knowledge and mastery of business needed in the financial management.
INTEGRITY

betterment of the profession, family, society, management concepts.

and nation.
2. Compassionate Leader who is an advocate
Be one of those working as an advocate of Apply the knowledge in financial
of good governance and quality good governance of all programs, project management in managing every business
management for a quality of life. and activities (PPAs) related to financial enterprise.
management.
3. Professionally Skilled, who applies Perform the basic functions of Apply the financial planning process using
INNOVATION PROFESSIONALISM

technological as worker-leader in the field of management such as planning, organizing, the projected financial statement method,
expertise apt to the global needs. staffing, directing, leading and controlling. cash flow analysis and working capital
4. Effective Communicator who is proficient in management.
the exchange of information orally and in Demonstrate proficiency in serving as a Share information in the basic of using
writing both in English and in Filipino in bridge for communication of technical financial strategies, SWOT analysis, among
interpreting, expressing and negotiating know-how for unlearned members of the others.
meanings in relevant settings for lifelong community and professionals.
5. Creative and Critical Thinker, who articulates Select the proper decision tools to critically, Integrate and apply acquired knowledge to
and produces entrepreneurial resources analytically, and creatively solve problems problem situations that would be likely
extended to families and community for and drive expected results. encountered in practice.
improvement.
6. Competent Research Oriented Individual, Innovate business ideas based on emerging Demonstrate understanding of the
who is able to analyze facts methodically, industry requirements. dynamics of financial management
discover and establish new theory to use in through timely and updated economic
LSPU-ACAD-SF-017 Rev. 0 10 August 2016
 solving problems and decision making information obtained through research
contributory to the sustainability of the needs and market analysis.
of the community.

Part 3. Curriculum Mapping

Program Outcomes Specific to

Professional Core Sub-Discipline BSBA-FM
PO1 PO2 PO3 PO4
Financial Management (FM 101) L L L P
Financial Analysis and Reporting (FM 102) L P P P
Credit and Collections (FM 103) L P P P
Capital Market (FM104) L P P P
Banking and Financial Institution (FM 105) L L P P
Special Topics in Financial Management (FM 106) L L P P
International Business and Trade (FM 107) L L P L
Monetary Policy and Central Banking (FM 108) L L P L
Internship (600 hrs) (FM 109) L O O O

L – Learned
P – Practiced skills with supervision
O – Demonstrated skills without supervision

Part 4. Teaching and Learning Matrix

Teaching-Learning
Weeks Intended Learning Outcomes (ILOs) Course Contents Assessment Tasks
Activities
1st Week  Introduce students the Orientation: Class/Virtual Formal Recitations of
following: 1. LSPU Vision and Mission Discussions the VMGO of the
-LSPU Vision and 2. Quality Policy university.
Mission. 3. CBMA Goals and Objectives Rote Learning
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 -Goals and Objectives 4. Adopted Rules and Regulations for New Normal
of CBMA 5. Syllabus
 Explain the content of the 6. Orientation to the Course
syllabus
 Discuss Rules and
Regulations of LSPU/College
under the New Normal
 Determine students’
expectations of the course.
2nd Week  Describe the nature, goal 1. Nature, Purpose and Scope of Financial  Online discussion  Recitation
and basic scope of financial Management using Google  Completion of the
management 1.1. Nature of Financial Management platform indicated
 Explain briefly the three 1.2. The Goal of Financial Management  Performing online performance task
major types of decisions 1.3. Scope of Financial Management activities through
 Answering
that the Finance Manager 1.4. Types of Financial Decisions google classroom
questions and
makes 1.5. Significance of Financial Management  Online presentation
 Discuss the importance or 1.5.1 Broad Applicability  Student performing quizzes in directed
significance of financial 1.5.2 Reduction of Chances of Failure and submitting assessment
management 1.5.3 Measurement of Return on Investment activities using
 Describe the relationship 1.6. Relationship between financial google classroom
between Financial management and accounting
Management and 1.7. Relationship between financial
Accounting management and economics
 Describe the relationship 1.8. Financial Management and Public
between Financial Responsibility
Management and
Economics

3rd  Discuss the importance of 2. Relationship of Financial Objectives to  Online discussion  Recitation
Week objective setting in a Organizational Strategy and Other using Google  Completion of the
business enterprise Organizational Objectives platform indicated
 Describe the primary 2.1. Strategic Financial Management  Performing online performance task
financial objectives of a 2.2. Financial Objectives of a Business activities through
 Answering
business firm Organization google classroom
questions and
 Explain the responsibilities 2.3. (Short-term & Long-term)  Online presentation
of a Finance Manager to 2.4. Responsibilities to Achieve the Financial  Student performing quizzes in directed
achieve the firm’s financial Objectives and submitting assessment
objectives 2.3.1 Investing activities using (Module 1)

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  Understand the nature of 2.3.2 Financing google classroom
environmental (“green”) 2.3.3 Operating
policies and their 2.4 Environmental “Green” Policies and
implications for the their Implications for the Management
management of the of the Economy and Firm.
economy and firm
4th Week  Describe the role of Finance 3. Functions of Financial Management  Online discussion  Recitation
Manager in achieving the 3.1. Role of Finance Manager using Google  Completion of the
primary goal of the firm 3.2. The Finance Organization platform indicated
 Understand how finance fits 3.3. Relationship with Other Key Functional  Performing online performance task
in the organizational Managers activities through
 Answering
structure of the firm 3.4. Corporate Governance google classroom
questions and
 Enumerate the fundamental 3.5. Jobs in Finance  Online presentation
activities of the Treasurer 3.6. Ethical Behavior  Student performing quizzes in directed
and the Controller and submitting assessment
 Explain how the finance activities using (Module 2)
function relates to the other google classroom
functional areas of a
business
 Learn the importance of
corporate governance in
achieving the goals of a
business organization.
 Appreciate the importance
of ethics in finance
5th  Explain the basic legal forms 4. Forms of Business Organization  Online discussion  Recitation
Week of business organizations 4.1. The Organization of the Business Firm using Google  Completion of the
such as, sole proprietorship, 4.2. Legal Forms of Business Organization platform indicated
partnership and corporation 4.2.1 Proprietorship  Performing online performance task
 Know the advantages and 4.2.1.1 Advantages and Disadvantages activities through
 Answering
disadvantages of adopting 4.2.2 Partnership google classroom
questions and
the 4.2.2.1 Advantages and Disadvantages  Online presentation
- Sole Proprietorship 4.2.3 Corporation  Student performing quizzes in directed
- Partnership 4.2.3.1 Advantages and Disadvantages and submitting assessment
- Corporation 4.3 Important Business Trends activities using
 Determine the form of 4.3.1 Globalization of the Firms google classroom
business organization most 4.3.2 Ever-improving Information
adaptable to an enterprise Technology

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  Understand the important 4.3.3 Corporate Governance
trends such as: 4.3.4 Outsourcing
- Increased globalization
of business
- Improving information
technology
- Corporate governance
- Outsourcing
And how they import a
business firm’s operation
6th  Understanding how 5. Understanding Financial Statements  Online discussion  Recitation
Week business activities are 5.1. How Business Activities Are Reported using Google  Completion of the
reported through the 5.2. General Objectives of Financial Statements platform indicated
financial statements 5.3. Demand for Financial Accounting  Performing online performance task
 Appreciate the general Information activities through
 Answering
objectives of financial 5.3.1 Managers and Employees google classroom
questions and
statements 5.3.2 Investors and Analysts  Online presentation
 Enumerate and identify the 5.3.3 Creditors and Suppliers  Student performing quizzes in directed
needs of various users that 5.3.4 Shareholders and Directors and submitting assessment
demand financial accounting 5.3.5 Regulatory and Tax Agencies activities using
information 5.3.6 Customers and Potential Strategic google classroom
 Enumerate the sources of Partners
information about a 5.3.7 Other decision makers
business enterprise 5.4. Sources of Information About Business
 Understand the benefits and Enterprise
costs of supplying 5.5. Benefits of Disclosure
accounting information 5.6. Costs of Disclosure
 Identify the required 5.7. Constraints on Relevant and Reliable
financial statements and Information
know how they are 5.8. Financial Statements
interconnected 5.9. Linkage of Financial Statements
 Know the nature and 5.10. Statement of Financial Position
significance of the: 5.10.1 Investing Activities
a. Statement of Financial 5.10.2 Financing Activities
Position (or Balance Sheet 5.10.3 Working Capital
Statement) 5.11 Statement of Comprehensive Income
b. Statement of 5.11.1 Operating Activities
Comprehensive Income 5.12 Statement of Stockholders’ Equity

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 c. Statement of 5.13 Statement of Cash Flows
Stockholder’s Equity and
d. Statement of Cash Flows

7th– 8th  Define financial statement 6. Assessment of the Firm’s Operating Efficiency  Online discussion  Recitation
Week analysis and Financial Position Through Financial using Google  Completion of the
 Understand the need to Statement Analysis platform indicated
analyze the broader 6.1. Financial Analysis Defined  Performing online performance task
business environment 6.2. Analyzing the Broader Business activities through
 Answering
 Know the basics of Environment google classroom
questions and
profitability analysis 6.3. Basics of Profitability Analysis.  Online presentation
 Realize the limitations of 6.4. Limitations of Financial Statement Analysis  Student performing quizzes in directed
financial statements analysis 6.5. Financial Ratio Analysis (& Category) and submitting assessment
 Analyze a business firm’s 6.5.1 Liquidity Ratios activities using (Module 3 & 4)
short-term financial  Current ratio google classroom
position, asset liquidity and  Acid test ratio(Quick ratio)
management, long-term  Working Capital to Total Assets
financial position and  Working Capital
profitability using financial  Cash Flow Liquidity ratio
ratios  Defensive Interval Ratio
 Apply the DuPont 6.5.2 Asset management Ratios
Disaggregation Analysis Accounts Receivable-
 Trade Receivable turnover
 Average Collection period
(Or Number of Days’ Sales
Uncollected)
Inventory Turnover/s
 Merchandise turnover
 Finished Goods inventory
 Goods in process turnover
 Raw Materials turnover
 Days supply inventory
 Working Capital turnover

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  % of each current asset to
total current assets
 Current asset turnover
 Payable turnover
 Operating Cycle
 Days cash
 Free cash flow
 Investment or asset
turnover
 Sales to fixed assets(plant
asset turnover)
6.5.3 Debt Management Ratios
 Debt ratio
 Equity ratio
 Debt to equity ratio
 Fixed assets to total equity
(2 formula-/TE & TA)
 Book value per share of
ordinary shares
 Times interest earned
 Times preferred dividend
requirement earned
 Times fixed assets earned

6.5.4 Profitability
 Gross profit margin
 Operating profit margin
 Net profit margin (Rate
of return o net sales)
 Cash flow margin
 Rate of return on assets
(ROA)
 Rate of return on equity
 Earnings per share
 Price earnings ratio
 Dividend payout
 Dividend Yield
 Dividends per share
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  Rate of return on average
current assets
 Rate of return per turnover
of current assets
6.5.5 Market Book Ratios
6.5.6 The Du Pont DisAggregation Analysis

9th  Explain the usefulness of the 7. Cash Flow Analysis  Online discussion  Recitation
Week statement of cash flows as 7.1. Usefulness of the Statement of Cash Flows using Google  Completion of the
far as decision making is 7.2. How the Statement of Cash Flows is Used platform indicated
concerned in Measuring the Firm’s Financial Liquidity  Performing online performance task
 Know the classification of and Financial Flexibility activities through
 Answering
the cash flow activities 7.3. Free Cash Flow google classroom
questions and
 Identify the various sources 7.4. The Basic Approach to a Cash Flow  Online presentation
and applications of cash Statement  Student performing quizzes in directed
according to the firm’s 7.5. Classification of Cash Flow Activities and submitting assessment
- Operating Activities 7.4.1 Operating Activities activities using
- Financing Activities 7.4.2 Investing Activities google classroom
- Investing Activities 7.4.3 Financing Activities
 Be familiar with the content 7.6. Content and Form of the Statement of
and form of the Statement Cash Flows
of Cash Flows 7.7. Calculating Cash Flow from Operating
 Calculate cash flow from Activities
operating activities using 7.7.1 Direct Method
- Direct method 7.7.2 Indirect Method
- Indirect method

Midterm
10th
Examination
Week

11th  Explain the concept and 8. Operating and Financial Leverage  Online discussion  Recitation
Week application of leverage in 8.1 Leverage in Business using Google  Completion of the
business. 8.2 CVP Analysis platform indicated
 Knowhow cost-volume- 8.2.1 Contribution Margin per unit  Performing online performance task
profit relationship is applied (or Marginal Income per unit) activities through
 Answering
in determining a firm’s 8.2.2 Contribution Margin ratio google classroom
questions and
LSPU-ACAD-SF-017 Rev. 0 10 August 2016
 a. Breakeven volume 8.3 CVP Analysis for Breakeven Planning  Online presentation quizzes in directed
b. Margins of safety 8.4 CVP Analysis for Revenue and Cost Planning  Student performing assessment
c. Operating Outcome 8.5 Assumptions and Limitations of CVP Analysis and submitting
if change occur in 8.6 Sales Mix activities using
various elements 8.7 Operating leverage google classroom
affecting profit such as 8.7.1 Degree of Operating Leverage
-Selling price 8.7.2 Alternative Approach
-Volume 8.7.3 Limitations of Analysis
-Variable & fixed 8.7.4 Illustrative Case 8-2 Operating Leverage/
Costs CVP Relationship
- Sales mix 8.8 Financial Leverage
 Explain the assumptions and 8.8.1 Impact of Earnings
limitations of the CVP 8.8.2 Degree of Financial leverage
analysis 8.8.3 Limitations to Use of Financial Leverage
 Explain the meaning of 8.9 Combining Operating and Financial Leverage
operating leverage
 Calculate and interpret the
firm’s degree of financial
leverage
 Calculate and interpret the
firm’s degree of financial
leverage
 Explain the impact of
combining operating and
financial leverage

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  Online discussion  Recitation
 Explain the concept and using Google  Completion of the
12th perspective of financial 9. Financial Forecasting for Strategic Growth platform indicated
Week planning 9.1. Definition of Financial Planning  Performing online performance task
 Explain the benefits that can 9.2. Growth as Financial Management Goal activities through
 Answering
be derived from financial 9.3. Perspective of Financial Planning google classroom
questions and
planning 9.4. Benefits from Financial Planning  Online presentation
 Know the elements of a 9.5. Financial Planning Models  Student performing quizzes in directed
basic financial planning 9.6. Financial Planning Process and submitting assessment
model 9.7. The Project Financial Statement Method activities using
 Understand the Step 1 - Forecast the Income Statement google classroom
determinants of a firm’s Step 2 – Forecast the Statement of
growth rates Financial Position
 Know and apply the Step 3 – Raising the additional funds
financial planning process Needed
using the Projected Financial Step 4 – Consider financing feedbacks
Statement Method (Percent
of Sale Method) 9.7.1 Illustrative Case 9-1 Financial Forecasting
(Percent of Sales Method)
9.7.2 Illustrative Case 9-2 Projected Financial
Statements with Financing Feedback
9.8. Analysis of Forecast

12th  Explain the relationship 10. Forecasting Short-Term (Operating) Financial

Week between financial planning Requirement  Online discussion  Completion of the
and control 10.1 Financial Planning and Control Process using Google indicated
 Discuss the nature, purposes 10.2 Budgeting Defined platform performance task
and limitations of the 10.3 Purposes of the Budget  Performing online
 Answering
budget 10.4 Advantages and Limitations of Budgets activities through
questions and
 Enumerate the types of 10.5 Types of Budget google classroom
budgets 10.5.1 The Operating Budget  Online presentation quizzes in directed
 Explain and apply the steps 10.5.2 The Financial Budget  Student performing assessment
in developing a master 10.5.3 The Capital Investment Budget and submitting  Recitation
budget 10.6 Steps in Developing a Master Budget (5) activities using
10.7 Illustrative Case 10-1 Comprehensive google classroom
Master Budget Preparation

LSPU-ACAD-SF-017 Rev. 0 10 August 2016

 13th  Understand the concept of 11. Addressing the Working Capital Policies and  Online discussion  Recitation
Week working capital Management of Short-Term Assets and using Google  Completion of the
management Liabilities platform indicated
 Know the importance of 11.1 Reasons Why Working Capital  Performing online performance task
working capital Management is Important. activities through
 Answering
management 11.2 Factors Affecting the Firm’s Working google classroom
questions and
 Identify and understand the Capital  Online presentation
factors affecting the firm’s 11.3 Tracing Cash and Net Working Capital  Student performing quizzes in directed
working capital policy 11.3.1 The Operating Cycle and submitting assessment
 Appreciate the need of 11.3.1.1 Calculation of Operating Cycle activities using (Module 5)
knowing how to trace cash 11.3.2 The Cash Conversion Cycle google classroom
movement through the 11.3.2.1 Calculation of Cash Conversion Cycle
firm’s operation 11.4 How can Operating Cycle Be Reduced
 Understand and calculate 11.5 Some Aspects of Short-Term Financial
the operating cycle and cash Policy
conversion cycle of a 11.6 Alternative Policies as to the Size of
business firm Investment in Current Assets
 Know how operating cycle 11.7 Costs Relevant to Investment in Current
can be shortened Assets
 Distinguish the alternative 11.8 Alternative Strategies in Financing
policies as to the amount of Working Capital
investment in current assets 11.9 Different Policies for Financing Current
 Identify and distinguish Assets
between the costs relevant 11.9.1 Flexible Financing Policy (Fig. 11-8)
to investment in current 11.9.2 Restricted Financing Policy (Fig. 11-9)
assets 11.9.3 Compromise Financing Policy
 Know the alternative (Fig. 11-10)
policies in financing 11.10 Which Financing Policy Should be
investment in current Chosen
assets.
14th  Understand the concept of 12. Cash and Marketable Securities Management  Online discussion  Recitation
Week cash management 12.1 Objective of Cash Management using Google  Completion of the
 Learn the objectives of cash 12.2 Reasons for Holding Cash Balances platform indicated
management 12.3 Determining the Target Cash Balance  Performing online performance task
 Identify the reasons for 12.3.1 Cash Budget activities through
 Answering
holding cash balances 12.3.2 Cash Break-even Chart google classroom
questions and
 Determine the target cash 12.3.3 Optimal Cash Balance using the  Online presentation

LSPU-ACAD-SF-017 Rev. 0 10 August 2016

 balance using a. Baumol Model  Student performing quizzes in directed
- Cash budget b. Miller-Orr Model and submitting assessment
- Cash Break-even Chart 12.4 Other Factors Influencing Target Cash activities using (Module 6)
- Optimal Cash Balance Balance google classroom
 Explain the other factors 12.5 Cash Management Techniques
that influence the target 12.6 Marketable Securities Management
cash balance 12.6.1 Reasons for Holding Marketable
 Determine the cash Securities
management techniques to 12.6.2 Factors Influencing the Choice of
manage properly the cash Marketable Securities
flows of the firm 12.6.3 types of Marketable Securities
 Explain the objective of 12.6.3.1 Money Market Instruments (2)
marketable securities 12.6.3.2 Treasury Bills
management 12.6.3.3 Other Short-term Commercial Papers
 Realize the reason for Issued by Finance Companies, Banks
holding marketable and Other Corporations
securities 12.6.3.4 Negotiable Certificates of Deposits
 Identify the factors 12.6.3.5 Repurchase Agreements
influencing the choice of 12.6.3.6 Banker’s Acceptance
marketable securities 12.6.3.7 Money Market Mutual Fund
 Learn the types of
marketable securities
15th  Explain the need to manage 13.0 Accounts Receivable and Inventory  Online discussion  Recitation
Week accounts receivable Management using Google  Completion of the
 Explain the objectives of 13.1 Accounts Receivable Management platform indicated
receivable management 13.1.1 Objectives of Accounts Receivable  Performing online performance task
 Explain the nature of credit Management activities through
 Answering
policy and explain its 13.1.2 Credit Policy google classroom
questions and
elements 13.1.3 Costs Associated with Investment in  Online presentation
 Know the costs associated Accounts Receivable  Student performing quizzes in directed
with the investment in 13.1.4 Summary of Trade-Offs in Credit and and submitting assessment
accounts receivable Collection Policies activities using (Module 7)
 Explain the cost-benefit 13.1.5 Analyzing Proposed Changes in Credit Policy google classroom
relationship in credit and 13.1.6 Marginal or Incremental Analysis of Credit
collection policies Policies
 Analyze proposed changes 13.1.7 Illustrative Case 1. Relaxation of Credit
in credit policy Policy
 Explain the need to manage 13.1.8 Illustrative Case 11. Change in Credit Terms

LSPU-ACAD-SF-017 Rev. 0 10 August 2016

 inventories 13.2 Inventory Management
 Explain the objective of 13.2.1 Objective of Inventory Management
inventory management 13.2.2 Functions of Inventories
 Explain the functions of 13.2.3 Cost Associated with Investment in
inventories Inventory
 Identify the cost associated 13.2.4 Inventory Management Techniques
with investment in 13.2.4.1 Inventory Planning
inventory 13.2.4.2 Reorder Point
 Learn how to determine 13.2.4.3 Illustrative Case 111. Economic Order
- Economic Order Quantity Determination
Quantity 13.2.4.4 Illustrative Case 1V. EO, Reorder Point
- Reorder Point Determination
 Explain the 13.2.4.5 Illustrative Case V. Cost Associated with
different level Safety Stock
monitoring and 13.2.5 Level Monitoring and Inventory Control
inventory Systems
control a. Fixed Order Quantity System
systems b. Fixed Reorder Cycle System
c. Optional Replenishment System
d. ABC Classification System

16th  Explain the 14.0 Short-Term Sources for Financing Current  Online discussion  Recitation
Week need for short- Assets using Google  Completion of
term financing 14.1 Factors in Selecting a Source of Short-Term platform the indicated
 List the factors Funds  Performing online performance
in selecting the 14.2 Estimating Cost of Short-term Credit activities through
task
source of 14.2.1 Accruals google classroom
 Answering
short-term 14.2.2 Cost of Trade Credit  Online presentation
funds 14.2.3 Cost of Bank Loans  Student performing questions and
 Compute the 14.2.4 Cost of Commercial Paper and submitting quizzes in
estimated cost 14.3 Sources of Short-Term Funds activities using directed
of short-term 14.3.1 Unsecured Credit Versus Secured Credit google classroom assessment
credit. 14.3.2 Spontaneous ort-term Financing Versus (Module 8)
 Identify and Nonspontaneous Negotiated Short-term
explain the Financing
different 14.3.3 Accruals
sources of 14.3.4 Trade Credit

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 short-term 14.3.5 Short-term Bank Loans
funds and how 14.3.6 Line of Credit
they can be 14.3.7 Commercial Paper
availed of 14.3.7 Pledging or Assignment of A/R
17th –  Explain the need to 15.0 Long -Term Investment Decisions  Online  Recitation
18th compute the firm’s cost of 15.1 Calculating the Cost of Capital discussion using  Completion of
Week capital. 15.2 Specific Capital Component Costs Google platform the indicated
 Understand the specific 15.2.1 Cost of Debt (Kd)  Performing performance
investor-supplied capital 15.2.2 Cost of Preferred Share (Kp) online activities
task
such as debt, preferred 15.2.3 Cost of Ordinary Equity Share through google
15.2.3.1 Cost of Equity  Answering
shares and ordinary equity classroom
 Calculate: a. The CAPM Approach  Online questions and
1. After-tax cost of debt b. Bond Yield Plus Risk Premium presentation quizzes in
2. Cost of preferred Approach  Student directed
share c. Dividend Yield Plus Growth Rate performing and assessment
3. Cost of ordinary equity Approach submitting (Module 9)
Share using: d. Discounted Cash Flow (DCF) Approach activities using
3.1 The Capital Asset e. Earnings - Price ratio Method google
Pricing Model 15.2.3.2 Cost of New Ordinary Equity Shares classroom
3.2 Bond Yield + Risk 15.2.3.3 Cost of Retained Earnings
Premium 15.3 Problems Encountered with Estimates of Cost
Approach Of Capital
3.3 Dividend Yield + 15.4 Determination of Weighted Average Cost of
Growth Rate Capital
Approach 15.4.1 Historical Weights
3.4 Discounted Cash 15.4.2 Target Weights
Flow Approach
3.5 Earnings-Price
Ratio Method
4. Cost of Retained
Earnings
 Understand when external
equity should be
availed of
 Know the problems in
estimating cost of capital
 Calculate Weighted
Average Cost of Capital

LSPU-ACAD-SF-017 Rev. 0 10 August 2016

 using Historical Weights
and Target Weights

18th–19th Final Examination

Week

Part 5. References
 Financial Management, Comprehensive Volume, 2019-2020 edition by Ma. Elenita B. Cabrera
 Fundamentals of Financial Management,6th edition by Prassana Chandra
 Brigham, E. F., & Houston, J. F. (2012). Fundamentals of Financial Management. Cengage Learning.
 www.csun.edu>Web-Stuff>Lecture-Notes-Mid1,pdf (An Introduction to Financial Management-CSUN.edu)
 vcmdrp.tums.ac.ir>file >1stgahe_mali>moton_english PDF (Financial Management)
 www.researchgate.net>publication>252931751_Financi ... PDF (Financial Management Practices: Theory and Application
 www.r.rcac.org>wp-content>uploads>2014/12> RC… PDF (The Basics of Financial Management)

Materials: Books, Laptop, Whiteboard, slides presentations and other materials

Part 6. Learners’ Assessment (Grading System)

Attendance 10%
Quizzes 30%
Participation 30%
 Recitation 10%
 Activity/Tasks 20%
Major Examinations 30%

Total 100%

Part 7. Course Policies

LSPU-ACAD-SF-017 Rev. 0 10 August 2016

 1. Student is expected to attend and complete the scheduled 54 hours on line sessions for the given coursework through their presents in virtual
discussion of lesson.
2. It is the student responsibility to inform the instructor/professor of his inevitable skipping of classes and a formal notice in advance of excuse in
classes should be made. Students following these procedures will be permitted to make up both assignments and examinations in consultation with
faculty. Unexcused absences and unexcused skipping or non-appearance in virtual session may affect student’s grade.
3. When, in the judgement of the instructor, a student has been absent to such a degree as to impair his/her status relative to credit for the course, the
faculty can drop the student from the class with a grade of 5.0 before the course-drop deadline.
4. In the classroom and in all other academic activities, students are expected to uphold the highest standard of academic integrity and any form of
scholastic dishonesty is not allowed.
5. Active participation of everybody is enjoined during the online presentation of the topic.
6. Student is responsible for meeting all requirements and observing every deadline.

Prepared by: Reviewed by: Approved:

Margie V. Oficial, CPA,MBA,CESE Emily C. Wagan, Ed.D. Marcial M. Bandoy,Ed. D.

Faculty Program Coordinator Dean/Associate Dean

LSPU-ACAD-SF-017 Rev. 0 10 August 2016