BACHELOR OF SCIENCE IN HOSPITALITY MANAGEMENT

OBE Course Syllabus in BUSINESS FINANCE

First Semester, S.Y. 2022-2023

College Vision A Globally – recognized Scientific and Technological University by 2027

ASCOT shall produce globally – competitive, ethically – upright and gender – responsive graduates in the fields of arts and sciences,
College Mission forestry, agriculture, education, information technology, industrial technology, engineering, marine and environmental sciences by
promoting quality instruction, research, extension and production towards sustainable development.
 To deliver relevant quality education through programs in the Arts and Sciences and the Hospitality and Tourism Industries towards
Department Goals
students’ holistic development.
 To provide innovative, inspiring, and effective instruction to undergraduate students to prepare them for citizenship, future success,
and fulfillment in a competitive world;
 To engage students, parents, alumni and the community at large to improve the recognition of Arts and Sciences and their impact at
the College, local, regional, and national level;
 To conduct researches that provide general knowledge and develop intellectual abilities by using available resources;
Department Objectives  To conduct a periodic review and evaluation of curricula in order to provide up-to-date and relevant courses with emphasis on the
inter-relationship of various academic disciplines and application of shared knowledge and skills;
 To produce globally-competent and gender-sensitive graduates imbued with value systems that give importance to the preservation
and respect of cultural and environmental heritage; and
 To establish collaborative research and disseminate scholarly outputs through relevant platforms towards innovation and product
development.
Course Name: Business Finance
Course Code: HMB 4 Credit Units: 3 units
Pre-requisite/s: None Co-requisite/s: None
Lecture Hours: 3 hours/week Laboratory Hours: Not Applicable
Course Description:
This course deals with the fundamental principles, tools, and techniques of the financial operation involved in the management of business enterprises. It covers the
basic framework and tools for financial analysis and financial planning and control, and introduces basic concepts and principles needed in making investment and financing
decisions. Introduction to investments and personal finance are also covered in the course. Using the dual-learning approach of theory and application, each chapter and
module engages the learners to explore all stages of the learning process from knowledge, analysis, evaluation, and application to preparation and development of financial
plans and programs suited for a small business.
Course Learning Outcomes:
At the end of the course, students should be able to:

1. Differentiate business finance from other disciplines such as accounting and economics, and describe the primary function of a financial manager.
2. Prepare financial statements, analyze and interpret using horizontal and vertical analyses and various financial ratios.
3. Describe concepts and tools in financial planning and illustrate financial planning process.
4. Identify the sources and uses of short-term and long-term funds, and the requirements, procedure, obligation to creditor, and reportorial necessities.
5. Understand the basic concepts of risk and return, and the time value of money.
6. Identify the kinds, purpose, advantages, disadvantages, and the risks of investment.
7. Apply basic personal finance principles and practices in earning, spending, saving, and investing money.

Number of Hours: 3 hours every week for 18 weeks or 54 hours in a semester

Week Course Content/Subject Matter

Week 1 A. ASCOT’s Vision, Mission, and GAD, Department Goals and Objectives, Orientation to the course content,
policies, and expected outputs
Week 2-3 B. Introduction to Financial Management
Week 4-6 C. Review of Financial Statement Preparation, Analysis, and Interpretation
Week 7-9 D. Planning and Working Capital Management
Week 10-12 E. Sources and Uses of Short-term and Long-term Funds
Week 13-14 F. Basic Long-term Financial Concepts
Week 15-16 G. Introduction to Investments
Week 17 H. Managing Personal Finance
Week 18 One week (for an equivalent of 3 I. Allotted for Prelim, Midterm, and Final Exams
hours)
 DESIRED
TEACHING AND LEARNING ASSESSMENT TASK RESOURCE
LEARNING COURSE CONTENT TIMEFRAME
STRATEGIES (ATs) MATERIALS
OUTCOMES (DLOs)
To explain the I. ASCOT Vision, Mission, and Research on ASCOT’s vision, Group performance to
meanings and GAD mission, and GAD express how students ASCOT website 1 Week
implication of the II. Department Goals and understand the concepts
missions, vision, Objectives Group Discussion
goals, and objectives III. Orientation to the course
content, policies and expected
To appreciate the outputs
value of embodying
the institutional vision
and missions and the
department goals and
objectives

To explain the
expectations of the
course as well as the
contents and flow of
the class syllabus
Explain the major role Introduction to Financial Management Short discussions through Evaluation Requirements: Module
of financial  Shareholders’ Wealth Maximization online meetings/videos  Exercise Sets 2 weeks
management and the  Financial System  Activity Laptop/
different individuals  Financial Instruments Group Discussion about the  Short Response/Essay cellphone/tablet
involved  Organizational Chart and the Roles Important Roles of a Financial Writing
of the VP for Finance Manager Internet
Distinguish a financial Standards/Basis for connectivity
institution from Recitation Grading to Use:
financial instrument - Use numerical Google
and financial market scores (for Exercise Classroom/
Sets and Acitivity) Messenger
Enumerate the varied - Use of rubrics (for
financial institutions Essay) Rubrics in
and their grading the
corresponding Essay
services

Compare and contrast

the varied financial
instruments
Prepare financial Review of Financial Statement Short discussions through Evaluation Requirements: Module
statements Preparation, Analysis, and online meetings/videos  Exercise Sets 3 weeks
Interpretation  Activity Laptop/
Define the  Basic Financial Statements Small Group Activity on cellphone/tablet
measurement levels,  Review of the Financial Statement preparing financial Standards/Basis for
namely, liquidity, Preparation statements, analysis and Grading to Use: Internet
solvency, stability,  Financial Statement Analysis interpretation using horizontal - Use numerical connectivity
and profitability and vertical analyses and scores (for Exercise
various financial ratios Sets and Activity) Google
Perform vertical and Classroom/
horizontal analyses of Recitation Messenger
financial statements
of a single
proprietorship

Compute, analyze,
and interpret financial
ratios such as current
ratio, working capital,
gross profit ratio, net
profit ratio, receivable
turnover, inventory
turnover, debt-to-
equity ratio, and the
like
Identify the steps in Financial Planning Tools and Concepts Short discussions through Evaluation Requirements: Module
the financial planning  Planning online meetings/videos  Exercise Sets 3 weeks
process  Working Capital Management  Activity Laptop/
Recitation cellphone/tablet
Illustrate the formula Standards/Basis for
and format for the Grading to Use: Internet
preparation of - Use numerical connectivity
budgets and projected scores (for Exercise
financial statement Sets and Activity) Google
Explain tools in Classroom/
managing cash, Messenger
receivables, and
inventory
Cite bank and Sources and uses of short-term and Short discussions through Evaluation Requirements: Module
nonbank institutions in long-term funds online meetings/videos  Exercise Sets 3 weeks
the locality that would  Debt and Equity Financing  Reporting Laptop/
serve as possible  Sources and Uses of Short-Term Reporting cellphone/tablet
sources of funds for Funds Standards/Basis for
business operations  Sources and Uses of Long-Term Recitation Grading to Use: Internet
Funds - Use numerical connectivity
Compare and contrast  Problems Faced by SMEs in scores (for Exercise
the loan requirements Financing Sets) Google
of the different bank  Duties of the Borrower to Creditors - Use of rubrics (for Classroom/
and nonbank Reporting) Messenger
institutions
Rubrics in
Draw a flow chart on grading the
the steps in loan Reports
application

List down obligations

of entrepreneurs to
creditors
Calculate future value Basic Long-term Financial Concepts Short discussions through Evaluation Requirements: Module
and present value of  Time Value of Money online meetings/videos  Exercise Sets/Activity 2 weeks
money  The Concept of Interest Laptop/
  Simple Interest Answer sample problems Standards/Basis for cellphone/tablet
Compute for the  Compound Interest about simple interest, Grading to Use:
effective annual  Future Value of Money compound interest, and - Use numerical Internet
interest rate  Present Value of Money computing for time value of scores (for Exercise connectivity
 Multiple Cash Flows money with the aid of present Sets)
Compute loan  Annuities future value tables Google
amortization using Classroom/
 Loan Amortization
mathematical Recitation Messenger
 Effective Annual Interest Rate
concepts and the
present value tables  Basic Application of the Time Value
of Money on Investment Problems
Apply mathematical
concepts and tools in
computing for finance
and investment
problems

Explain the risk-return

trade-off
Compare and contrast Introduction to investment Short discussions through Evaluation Requirements: Module
the different types of  Risk-Return Trade-off online meetings/videos  Exercise Sets 2 weeks
investments  Investments and the Risk Premium  Activity Laptop/
 Types of Investments and the Recitation cellphone/tablet
Classify investment Related Risks Standards/Basis for
according to its type  Risk Measures and Risk Reduction Grading to Use: Internet
and features, and - Use numerical connectivity
advantages and scores (for Exercise
disadvantages Sets and Acitvity) Google
Classroom/
Measure and list ways Messenger
to minimize or reduce
investment risks in
simple case problems
Enumerate money Managing Personal Finance Short discussions through Evaluation Requirements: Module
management  Financial Planning and the online meetings/videos  Exercise Sets 1 week
philosophies Individual’s Life Cycle  Reporting Laptop/
 Basic Principles of Personal Reporting cellphone/tablet
Illustrate the money Finance Standards/Basis for
management cycle Recitation Grading to Use: Internet
and gives examples - Use numerical connectivity
of sound practices in scores (for Exercise
earning, spending, Sets) Google
saving, and investing - Use of rubrics (for Classroom/
money Reporting) Messenger

Rubrics in
grading the
Reports

SUGGESTED REFERENCES:

Cayanan, A. & Borja, D. V. (2017). Business finance. Rex Book Store, Inc.
 Laman, R.M. & Laman, V.P. (2017). Introduction to business finance for senior high school

Bracker, K., Lin, F., & Pursley, J. (2018). Business finance essentials. Retrieved from:
https://www.researchgate.net/publication/329222662_Business_Finance_Essentials

McLaney, E. (2017). Business finance theory and practice. Pearson Education Limited

Brealey, R., Myers, S., & Marcus, A. (2014). Fundamentals of corporate finance (3rd ed.). New York: Mc-Graw Hill Co.

COURSE REQUIREMENTS:
1. On-line assessments (Exercise and Activity)
2. Written long exam (Prelim, Midterm and Finals) via online
3. Reporting/Project

GRADING SYSTEM:
Prelim Midterm Finals
40% Term Examination 40% Term Examination 40% Term Examination
30% Exercises and Activities 30% Exercises and Activities 30% Exercises and Activities
20% Project/Reporting 20% Project/Reporting 20% Project/Reporting
10% Attitudes and Values 10% Attitudes and Values 10% Attitudes and Values

CLASS POLICIES:
1) Classes will be done online via Google Meet or Zoom.
2) The module/worktext copyrighted by the instructor/professor will be the main instructional material that will be used by the students.
3) Attendance during online meetings/synchronous classes is not compulsory.
4) Formative and summative examinations will be via online/google forms. Deadline of turning in will be indicated in the form.
5) Outputs should be submitted on time. No time extension will be given unless permitted by the instructor/professor. Any output submitted beyond the scheduled date will
be graded below passing grade unless valid reason was presented.
6) Students are always expected to display proper decorum and behavior during on-line or face to face meetings.
7) Consultations will be done online via the class group chat.
INSTRUCTOR’S INFORMATION:
Name: Daniel O. Roxas
Email Address: danielroxas@ascot.edu.ph
 Contact Number:
Office Hours/Consultation Hours: 8:00 AM to 5:00 PM, Monday to Friday
Specialization: Mathematics and Physics
Subjects Taught: Mathematics in the Modern World, other Mathematics and Physics subjects

Prepared by: Reviewed by: Recommending Approval: Approved:

DANIEL O. ROXAS MELISSA GRACE P. NACINO ZENAIDA A. EXCLAMADO RB J. Gallego, PhD

Instructor Member, Instructional Materials Committee Director, Department of Arts and Sciences Vice President for Academic Affairs