BACHELOR OF SCIENCE IN BUSINESS ADMINISTRATION

CMO No. 17 series, 2017

COPC: CRO No. 017 series, 2021
ALCUCOA Level 1 Accredited

COURSE SYLLABUS
Academic Year 2025-2026
1st Semester

Course Code and Title : FM ELEC414 – STRATEGIC FINANCIAL MANAGEMENT

Year and Section : FM 4 (A,B,C,D)
Class Schedule : MW (8:30-10:00AM; 10:00-11:30AM; 1:00-2:30PM; 2:30-4:00PM)
Consultation Time : FRIDAY 8:00AM-12:00PM
Course Units : 3 UNITS
Pre-requisite : BAFM211 (Financial Management)
Course Description : The course enables the student to have an integrated view of the management of a financial institution. Topics include corporate
environmental scanning, situation audit, objective setting, strategy and tactics formulation, financial planning and control in the context of a periodic
planning cycle. Case studies of planning in financial institutions will be extensively used. The profit/cost center performance via the transfer pool pricing
management information requirements as well as designing the database management system will also be discussed.

Vision Mission Goals Core Values

A transformative learning institution producing To deliver quality education and dynamic 1. Produce competent graduates M- Moral Awareness
globally competitive graduates. instructions, relevant researches, and 2. Fosters strong linkages and networks O- Optimism
sustainable extension programs gearing 3. Synergize human capital N-
towards socio-economic development. Nationalism
C-
Compassion
A-
Adaptability
S- Service
T- Teamwork
PROGRAM EDUCATIONAL OBJECTIVES (PEOs) AND THEIR LINKS TO0 ASPECTS OF VISION-MISSION-GOALS-CORE VALUES (VMG-CV)

INSTITUTIONAL GRADUATE ATTRIBUTES

PROGRAM EDUCATIONAL OBJECTIVES
Five (5) years after graduation, Financial
Management Graduates of the BSBA Program shall:
Reflective Productive Ethically,
Demonstrate professional competence and Strategic Morally and Culturally
Financial and and Competitive Proficient Experienced
knowledge in the application of FM skills, and Socially Empowered
Analyst Visionary Innovativ Researchers Communicator Collaborators Responsibl
theories, principles, concepts, and philosophies Critical Individuals
Learners e Leaders e Citizens
including Thinkers

A. Financial Management (FM) research. 🗸 🗸 🗸 🗸 🗸

B. Demonstrate professional competence and
knowledge in applying FM skills, theories, 🗸
principles, concepts, and philosophies.

C. Exemplify a sense of community involvement

🗸
maximizing the FM skills and knowledge.

D. Communicate effectively in different contexts. 🗸 🗸

PROGRAM OUTCOMES (POs) OF THE BSBA-FM AND THEIR LINKS TO PROGRAM EDUCATIONAL OBJECTIVES (PEOs)

PROGRAM EDUCATIONAL
PROGRAM OUTCOMES
OBJECTIVES
Upon completion of the program, students of the
BSBA-FM program will be able to:
A B C D

1. Effectively communicate orally and in writing using both English and Filipino. 🗸

2. Work effectively and independently in multi-disciplinary and multi-cultural teams (PQF Level 6 descriptor). 🗸 🗸

3. Demonstrate Corporate and Social Responsibility. 🗸

🗸
4. Perform the basic functions of management such as planning, organizing, staffing, directing and controlling. 🗸

5. Apply information and communication technology (ICT) skills as required by the business environment. 🗸

6. Work effectively with other stakeholders and manage conflict in the workplace. 🗸
🗸
7. Select the proper decision-making tools to critically, analytically and creatively solve problems and drive results. 🗸
🗸 🗸
8. Participate in various types of employment, development activities, and public discourses particularly in response to the 🗸
needs of the communities one serves.
🗸 🗸
9. Specify financial-related service/s of the institution that contribute value which addresses identified needs of the
clientele.
🗸
10. Plan for effective government compliance and engagement for the institution related to financial reporting. 🗸

11. Conduct business research.

🗸
12. Preserve and promote "Filipino historical and cultural heritage " (based on RA 7722).
COURSE OUTCOMES (COs) AND THEIR LINKS TO PROGRAM OUTCOMES (POs)

PROGRAM OUTCOMES (POs)

COURSE OUTCOMES
Upon completion of the course, the students should be able to:
1 2 3 4 5 6 7 8 9 10 11 12
A. Competencies
1. Apply management theories, methods to various types of organizations. L L O L L L L L L L
2. Analyze, evaluate, and solve problems using management science methods. L L L L L L L L L
B. Skills
3. Make decisions and act within social and ethical dimensions. P P O L P L L L L O P
4. Develop the learning capacity of new knowledge and skills. P P P L P L L L L O
C. Values
5. Use interpersonal and communication skills to be an effective leader. O O O L O L L L L P
6. Plan for self-development while managing one’s self. O O L O L L L L P

Legend: L = Facilitate LEARNING of the competencies (input is provided and competency is evaluated)
P = Allow student to PRACTICE competencies (no input but competency is evaluated)
O = Provide OPPORTUNITY for development (no input or evaluation, but there is opportunity to practice the competencies)

ASSESSMENT TASKS (ATs), THEIR WEIGHTS (WTs.), AND COURSE OUTCOMES (COs) ASSESSED

COURSE OUTCOMES
ASSESSMENT TASKS DESCRIPTION WTs.
1 2 3 4 5 6
Multiple Choice Questions
Midterm Exam 20% 🗸 🗸 🗸 🗸 🗸 🗸

Final Exam Multiple Choice Questions 20% 🗸 🗸 🗸 🗸 🗸 🗸

 Assignment / Quizzes
Performance Tasks
Project/Requirements 60% 🗸 🗸 🗸 🗸 🗸 🗸
Class Participation
Attendance

Assessment results (or data) obtained from the assessment task in this class may be a part of the target student cohort for which the linked POs will be assessed
and evaluated.
* This assessment task is considered as summative assessment task

COURSE INSTRUCTIONAL PLAN

TEXTBOOKS/
TIME COURSE CONTENT/
STUDEN LEARNING OUTCOMES TEACHING LEARNING ACTIVITIES ASSESSMENT TASKS REFERENCES/
FRAME TOPICS
MATERIALS
-Course overview; Teachers Online Policies The World of Financial
Management Financial
- Discuss the role of the finance function 1. The finance function Lecture Essay ,finding words and case Management:
study For Decision
within a business.
Makers 5th
Week 2.Modern Financial Video presentation on the Edition. Peter
1 - Identify and discuss possible objectives for Management topics. Atrill. Pearson
a business and explain why shareholder Education
3. Why do business exist?
wealth maximisation is considered to be the Module provided to each Limited (2009).
most appropriate. 4. Balancing risk and student through social media
return

Lecture
5. Behaving ethically
- Explain how risk and ethical Essay ,finding words and case
considerations influence the pursuit of 6. Protecting Video presentation on the topic study
Week shareholder wealth maximisation. shareholder’s interest
2 7. Shareholder Module provided to each
- Describe the agency problem and involvement student through social media
explain how this problem may be dealt
with.
 Financial Planning

1. Planning for the future Lecture Essay and long quiz

- Explain how business plans are
developed and the role that projected 2. The role of projected Video presentation on the topic
financial statements
Week financial statements play in this process.
3 Module provided to each
student

Lecture/discussion
3. Preparing projected Finding words and problem-
- Prepare projected financial statements financial statements Video presentation on the topic solving
Week for a business and interpret their
4 significance for decision-making Module provided to each
purposes. student

Lecture/discussion
4. Projected financial
- Discuss the strengths and weaknesses statements and decision Essay and long quiz
of the per-cent-of-sales method as an making Video presentation on the topic
alternative method of preparing
5. Percent-of-sales-
Week projected financial statements. method Module provided to each
5 student
- Explain the ways in which projected 6. Taking account of risk
financial statements may take into
account the problems of risk and
uncertainty.
 Analyzing and Problem solving quiz, essay and
interpreting Financial
Statements Lecture/discussion Finding words
- Identify the major categories of ratios
Week that can be used for analysis purposes 1. Financial ratios and its Video presentation on the topic
classifications
6-7
2. The need for Module provided to each
comparison student
Lecture/discussion Problem solving quiz, essay and
3. Profitability, Efficiency
and Liquidity Finding words
- Calculate important ratios for assessing Video presentation on the topic
the financial performance and position 4. Investment ratios
of a business, and explain the Module provided to each
Week significance of the ratios calculated. student
8
Week MIDTERM EXAMINATION
9
Lecture/discussion Problem solving quiz, essay and
5. Trend Analysis
- Discuss the limitations of ratios as a tool True or false
of financial analysis. 6. Using ratios to predict Video presentation on the topic
Week failure
10 - Discuss the use of ratios in helping to 7. Limitations of ratio Module provided to each
predict financial failure. analysis student

Making Capital Lecture/discussion essay and True or false

Investment Decisions

Week - Explain the nature and importance of Video

1. presentation on the topic
11-12 investment decision making. 1. The nature of
investment decisions
Module provided to each
student
 - Identify the four main investment 2. Investment appraisal
methods
appraisal methods found in practice

Lecture/discussion Essay
3. The process of
- Use each method to reach a decision on investment decision
a particular investment opportunity. making Video presentation on the topic
Week
13 4. Investment decisions
- Explain the methods used to monitor and human behavior Module provided to each
and control investment projects. student

Lecture/discussion Quiz
Making Financial
- Explain the modifications needed to the Decisions: Further
simple NPV decision rules where there is Issues Video presentation on the topic
capital rationing or where there are
1. Investment decisions
competing projects with unequal lives. Module provided to each
Week when funds are limited
student
14
- Discuss the effect of inflation on 2. The problem of
inflation
investment appraisal and explain how
inflation may be taken into account.

Lecture/discussion Quiz
- Discuss the nature of risk and explain 3. The problem of risk
why it is important in the context of Video presentation on the topic
investment decisions. 4. Risk reduction
Week Module provided to each
15 student
 - Describe the main approaches to the
measurement of risk and discuss their
limitations.

Lecture/discussion Quiz
The Cost of Capital
- Evaluate different capital structure and the Capital
options available to a business. Structure Decision Video presentation on the topic
Week
16 1. Cost of Capital
- Explain the key points in the debate Module provided to each
over whether a business has an optimal 2. The capital structure student
capital structure. debate

Lecture/discussion Essay
Managing Working
- Identify the main elements of Capital
working capital. Video presentation on the topic
1. The nature and
purpose of working
- Discuss the purpose of working capital Module provided to each
capital and the nature of the working student
Week
capital cycle. 2. The scale of working
17 capital

- Explain the importance of

establishing policies for the control of
working capital.
Business Mergers and Lecture/discussion Long quiz in all topics content
Share Valuation
- Identify and discuss the main reasons of the worksheet is theories and
for mergers and takeovers. 1. Mergers and takeovers Video presentation on the topic problem solving
2. Forms of purchase
- Discuss the advantages and consideration Module provided to each .
disadvantages of each of the main student
2.
 forms of purchase consideration used
in a takeover.

FINAL EXAMINATION
Week
18

4. TEXTBOOK

Financial Management: For Decision Makers 5th Edition. Peter Atrill. Pearson Education Limited (2009).

5. SUGGESTED REFERENCES

Strategic Financial Management. Robert Alan Hill. R.A. Hill and Ventus Publishing ApS (2008).
Strategic Financial Management 1st Edition. Robert Alan Hill. R.A. Hill and Bookboon.com (2014).

6. CLASS POLICIES AND GUIDELINES

a. Only officially enrolled students are allowed to attend their classes.
b. All students are required to attend their classes regularly.
c. Attendance is counted from the first regular class meeting.
d. Punctuality is a must to all students.
e. A validated student identification card must always by worn be all students while attending classes.
f. Any form of dishonesty shall be dealt with accordingly.
g. Cheating is strictly prohibited.
h. Students who incur absences equivalent to more than 20% of the course hours required shall be dropped from the course provided he/she has not taken any exam.
i. Should a student be absent from his/her class, he/she has to secure and fill up an excuse slip (OSAS) duly signed by parent/guardian (supported by a medical certificate from the College Physician, if the
student is sick) and to be signed by the subject teacher/s, College Dean/Program Head and to be submitted to their respective subject teachers or Clinical Instructors thereafter. A student shell be given
a three (3) days grace period in the submission of the excuse slip otherwise the absence will be considered unexcused.
j. Valid examination permits are necessary in taking the examinations as scheduled.
k. No special quiz shall be given to any student who comes in late or absent during classes.
l. Honesty is called for at all times.
m. Base-40 grading policy should be observed. Students who obtained failing scores in major exams are recommended to attend the tutorial class.