JOSE RIZAL UNIVERSITY

College of Business Administration and Accountancy

Accountancy Department

VISION
JRU will be a market leader in the use of technology for innovation in teaching and learning to produce graduates of social importance.
MISSION
The University aims to develop its students to become useful and responsible citizens through the effective transfer of relevant knowledge and
desirable values.
INSTITUTIONAL OUTCOME
A JRU graduate has the competencies and values in the disciplinal area completed such that he/she is a useful and responsible citizen of the country.

COURSE SYLLABUS
Course Title: Financial Management
Course Code: ACC C204
Credit Units: 3 units
Course Description: This course provides the synthesis of financial policy into a grand strategy which integrates organizational purpose and
goals. The focus of the course is on current thinking regarding valuation of the firm, investment decision processes,
financing, and dividend policy, asset management and financial strategies and portfolio theory. This course also covers the
financial analysis (interpreting and analyzing financial statements for indications of business performance and use of
computers for financial analysis, assessing information weaknesses in financial statements), planning, and concept of risk.
It includes the formation and use of current assets, working capital, and credit policy. Finally, the course includes the
understanding of long term financing instruments and the capital structure.

Pre-Requisite: ACC C205

nd
Placement: Second Year, 2 Semester

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 JOSE RIZAL UNIVERSITY
College of Business Administration and Accountancy
Accountancy Department

Program Educational Objectives (PEO):

Three to five years after completing the Bachelor of Science in Accountancy (BSA) program, the graduate will:
1. excel in their profession/career utilizing the knowledge acquired in the BS Accountancy program;
2. become effective collaborators and innovators in solving accounting issues, applying professional/technical skills and competencies to
make a positive impact on society; and
3. be engaged in life-long learning and professional development through self-study, continuing education, or graduate and professional
studies.

Student Outcomes (SO):

After the completion of the program, the graduates of the Bachelor of Science in Accountancy (BSA) program shall be able to:
a. take the Certified Public Accountant (CPA) examination by showing excellence in financial accounting and reporting, auditing,
advanced financial accounting and reporting, management advisory services, regulatory framework for business transactions and
taxation;
b. exhibit accounting and auditing skills for employment in private establishments and government agencies; and
c. express oneself clearly and effectively with stakeholders in oral or written form using information and communication technology (ICT)
skills; and
d. demonstrate social responsibility with high personal, moral and ethical standard.

Course Learning Outcomes (CLO):

At the end of this course, the students shall be able to:
CLO1: demonstrate knowledge of concepts and principles pertaining to financial analysis, time value of money, financial planning and
forecasting, and working capital management;
CLO2: apply the concepts and principles learned in solving simple and complicated problems, and;
CLO3: develop appropriate solution to various case scenarios and comprehensive problems.

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 JOSE RIZAL UNIVERSITY
College of Business Administration and Accountancy
Accountancy Department

CLO Grid: Each CLO vis-à-vis SO and PEO:

CLO SO PEO
CLO1 a 1
CLO2 a, b 1, 2
CLO3 a, b, c 1, 2

Course Outline:

Course
Teaching Learning
Time Frame Topic/Content Learning Assessment Evaluation
Activities
Outcomes
Weeks 1-2 Orientation of JRU vision/mission, core CLO2 Direct instruction Presentation of
values, PEO, SO, course outcomes, grading solutions
6 hours system and course policies. Guided discussion (PT1)
Introduction to Managerial Finance and its
Functions
Weeks 3-4 1 Financial Statements and Analysis CLO3 Online research Commentary 50% of the
1.1 The Four key Financial Statements (SMC Holdings and paper students got a
6 hours 1.1.1 Horizontal and Vertical International (P1) rating of ≥ 2.5
analysis Operations) on a 5-point
1.1.2 Financial/Liquidity Ratios CLO1 scale.
2 Analyzing the Firm’s Cash Flow Guided discussion Summative test 50% of the
2.1 Direct and Indirect Method. (WW1) students got a
rating of ≥ 2.5

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 JOSE RIZAL UNIVERSITY
College of Business Administration and Accountancy
Accountancy Department

Weeks 5 1. Financial Planning Process CLO2 Visual activity (ppt Group 50% of the
3 hours 1.1 Cash Budget, presentation) presentation students got a
1.2 Income Statement, and (PT1) rating of ≥ 2.5
1.3 Balance Sheet. on a 5-point
scale.

CLO1 Guided discussion Summative test 50% of the

(WW2) students got a
rating of ≥ 2.5

Week 6 CLO1 50% of the

3 hours Prelim Examination students got a
rating of ≥ 2.5
Weeks 7-9 1. Time Value of Money CLO1 Visual activity (PPT Summative test 50% of the
9 hours 1.1 Single Amounts and Annuities presentation) (WW1) students got a
1.2 Mixed streams, Compounding interest rating of ≥ 2.5.
and Guided discussion
1.3 Special applications of time value 50% of the
CLO2 Case Analysis Group students got a
(CFA Financial presentation rating of ≥ 2.5
Structure) (PT1) on a 5-point
scale.
Week 10-11 1. Working Capital and Current Assets CLO1 Visual activity (PPT Summative test 50% of the
6 Hours Management presentation) (WW2) students got a
1.1. Cash & Receivable Management rating of ≥ 2.5
[Link] cycle Guided discussion

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 JOSE RIZAL UNIVERSITY
College of Business Administration and Accountancy
Accountancy Department

[Link] payment period

[Link] conversion cycle Textbook case study Group 50% of the
[Link] and maximum cash presentation students got a
requirement (P1) rating of ≥ 2.5
1.2. Inventory Management on a 5-point
[Link] order quantity scale.
[Link] in time
[Link] requirement planning
2. Material resource planning
Week 12 50% of the
3 hours CLO1 Midterm Examination students got a
rating of ≥ 2.5
Weeks 13–15 1. Current Liabilities Management CLO2 Visual activity (ppt Group – 50% of the
9 hours 1.1. Spontaneous Shot-term Liability presentation) (presentation) students got a
Management Guided discussion (PT1) rating of ≥ 2.5
[Link] payable CLO3 Case analysis Case analysis on a 5-point
management (textbook cases) paper scale.
[Link] (P1)
1.2. Unsecured sources of short-term CLO1 Summative test 50% of the
loans (WW1) students got a
[Link] loans rating of ≥ 2.5
[Link] papers
[Link] loans
1.3. Secured short-term loans

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 JOSE RIZAL UNIVERSITY
College of Business Administration and Accountancy
Accountancy Department

[Link] receivable collateral

2. Inventory collateral
Weeks 16 – 17 1. Leverage CLO2 Visual activity (Doc Group 50% of the
6 hours 1.1. Break-even analysis presentation) presentation students got a
1.2. Operating leverage (PT1) rating of ≥ 2.5
1.3. Financial leverage Guided discussion on a 5-point
2. Capital Structure scale.
2.1. External assessment of capital
structure 7-9 50% of the
[Link] – EPS Approach CLO1 Summative test students got a
2.2. Cost, functions and its value (WW2) rating of ≥ 2.5
[Link] – term debt securities
[Link] securities
[Link]
Week 18 CLO1 50% of the
Final Examination students got a
rating of ≥ 2.5
Course Requirements: Summative tests, Written Case analysis, Major Exams

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 JOSE RIZAL UNIVERSITY
College of Business Administration and Accountancy
Accountancy Department

Grading System:
GRADE COMPONENT
PRELIM 30% Class standing 70% Written Works 40% CLO1-WW1 20%
Summative Test / Quizzes
MIDTERM 30% CLO1-WW2 20%
Assignment/Recitation/Group
FINAL 40% Performance Tasks 20% CLO2-PT 20%
Presentation
Product 10% Term Paper/Case
CLO3-P 10%
study/Portfolio
Major Exam 30% Major Exam 30% Major Exam CLO1-EXAM 30%

Textbook Adopted: Titman, Sheridan Financial Management: Principles and Applications, Pearson Education South Asia [Link] c2015
Call#658.1522.T619 2015
References: [Link]&Zutter, Principles of Managerial Finance 4th ed., Pearson c2015 Call#658.15/G536 2015
[Link], Nick L., Financial Statements, C&E Publishing Inc. c2015 Call#657.Ad244 2015
[Link], Ivan Financial Management v.1, LEAD Review Center, c2018 Call#658.15.B144 2018
[Link], Richard, Principles of Corporate Finance, McGraw-Hill, c2017 Call#658.15.B828 2017
[Link], Jeff, International financial management, Cengage Learning, c2018 Call#332.042.M186 2018
[Link] CPA excel exam review study guide, c2019 Call#657.076.B625 2019 v.1

Prepared by: Recommending Approval: Approved by: Date of

Effectivity:
ROMEL CAYABYAB DAISY A. DELA CRUZ DR. LEODIGARIO M. DAVID AUGUST 2020
HERMOGENIA BOLA Department Chair Dean

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 JOSE RIZAL UNIVERSITY
College of Business Administration and Accountancy
Accountancy Department

Faculty Members

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