DAVAO ORIENTAL Document Code No.

FM-DOrSU-ODI-09a
STATE UNIVERSITY Issue Status
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Rev No.
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Effective Date
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“A University of excellence, innovation, and inclusion”

SYLLABUS (Professional Course)

FACULTY OF BUSINESS AND MANAGEMENT

FM 120: FINANCIAL MANAGEMENT
First Semester; S.Y. 2025 – 2026

VISION

“A university of excellence, innovation, and inclusion”

MISSION

1. To elevate knowledge generation, utilization and distribution;

2. To promote inclusive sustainable development through research and extension-based higher quality education, technical vocational skills, responsive to the
needs of local and global community; and
3. To produce holistic, creative and inclusive human resource which are responsive and resilient to global challenges while maintaining strong sense of
nationhood.

CORE VALUES
1. God-centered and humane;
2. Critical and Creative;
3. Disciplined and Competent;
4. Committed and Collaborative; and
5. Resilient and Sustainable.

GRADUATE OUTCOMES
1. Research-oriented and innovative;
2. Empowered with sense of professionalism;
3. ICT enabled;
4. Effective Communicator; and
5. Endowed with Filipino and universal values.
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FACULTY GOAL/S:
To create a vibrant classroom environment by ample classroom facilities, laboratory equipment and apparatus to enrich institutional experiences;
1. To produce technically competent and globally competitive hoteliers and restauranteurs by nurturing and sustaining a renowned level of skills-based training and research-based
development in the hospitality and tourism sector; and
2. To spawn ethical and globally qualified professionals equipped with a reasonable management, financial and entrepreneurial skills.

PROGRAM EDUCATIONAL OBJECTIVES (PEO) MISSION

The BACHELOR SCIENCE IN BUSINESS ADMINISTRATION graduates shall: 1 2 3
1. Prepares the graduates for the various careers in financial management as well as in related fields, including but not limited to, corporate finance,
investment management, banking, credit, trust operations, insurance, foreign currency market, money markets, capital markets and other financial   
securities markets;
2. Provides the graduate with knowledge on financial institutions and technical skills based on established financial theories, methodologies, and various
  
analytical tools; and
3. It also promotes an outlook that is based primarily on ethics, market integrity, regulations, good governance, competitive global perspective, necessary
  
for effective financial decision making.
PROGRAM EDUCATIONAL OBJECTIVES (PEO) IN RELATION TO THE UNIVERSITY MISSION

STUDENT OUTCOMES (SO) IN RELATION TO THE PROGRAM EDUCATIONAL OBJECTIVES (PEO)

PEO
Upon completion of the program, the Bachelor of Science in Business Administration students shall be able to:
1 2 3
1. Perform the basic functions of management such as planning, organizing, staffing, directing and controlling; P
2. Apply the basic concepts that underline each of the functional areas of business (marketing, finance, human resources management, O
production and operations management, information technology, and strategic management), and employ these concepts in various
business situations;
3. Select that proper decision-making tools to critically, analytically and creatively solve problems and drive results; O
4. Express oneself clearly and communicate effectively with stakeholders both in oral and written forms; O
5. Apply information and communication technology (ICT) skills as required by the business environment; O
6. Work effectively with other stakeholders and manage conflict in the workplace; O
7. Plan and implement business related activities; P
8. Demonstrate corporate citizenship and social responsibility; O
9. Exercise high personal moral and ethical standards; O
10. Analyze the business environment for strategic direction; O
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11. Prepare operational plans; L

12. Innovate business ideas based on emerging industry; O
13. Manage a strategic business unit for economic sustainability; and O
14. Conduct business research. O

COURSE INFORMATION
1. COURSE NUMBER : FM 120
2. COURSE TITLE : Financial Management
3. PRE-REQUISITE : NONE
4. CO-REQUISITE : NONE
5. NUMBER OF UNITS : 3 units
6. CONTACT HOURS : 90 Hours
7. COURSE DESCRIPTION : Introduction to financial management and finance; cash flows and financial analysis; The make up of interest rates, risk and
the time value of money in financial calculations: The techniques of valuing bonds and stocks and the risks associated with
valuations; Capital budgeting techniques, cash flows estimation and risks in capital budgeting; The components of capital,
the cost of capital and leverage; Managing working and capital, cash and financing; Corporate financial planning, corporate
restructuring and international finance.

COURSE LEARNING OUTCOMES (CLO)

CLO1 Introduce students to financial management and finance, and factors affecting interest rates, risks and returns.
CLO2 Apply financial formulas, construct graphical representations, analyze results of the computed values and recommend action to be taken by the
investor or the management.
CLO3 Evaluate investment worth projects based on criteria, and strategic and sound decision making.

ALIGNMENT OF COURSE LEARNING OUTCOMES (CLO) TO STUDENT OUTCOMES (SO)

Course Level Student Outcomes Satisfied Course Outcomes Proficiency
Outcomes Assessment Through
CLO1 L, P SO1, SO6, SO7, SO9, SO13, SO14 Written and Oral Assessment, Web-based Assessment
CLO2 L, P, O SO2, SO3, SO4, SO5, SO10 Written and Oral Assessment, Board work, Problem solving, practical examination
(on line ICT), Securities assessment, Interview and Survey
CLO3 P, O SO8, SO11, SO12, SO14 Portfolio evaluation, Case Study, Financial Plan
Legend: Level / L / = Facilitate LEARNING of the competencies (input is provided and competency is evaluated)
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/ 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)

COURSE OUTLINE
Satisfied
Teaching and Course
Time
Topic/Task Desired Learning Outcomes (DLO) Learning Learning
Frame
Activities Outcomes Student
(TLAs) (CLO) Assessment
Week 1 INTRODUCTION  At the end of the topics, students
Conducted orientation on the students regarding the shall have:
following contents:  Internalized their role in
 University’s VMGO achieving quality policy of the  Discussion -  Question and Answer
 Program’s PEO and SO school.
 Course Descriptions  Practiced positive discipline, safe
 Positive Discipline and secure use of online
 Online Safety resources and other media, child
 Child Protection protection, and anti-bullying acts.
 Anti-Bullying  Maintained a safe school
 Safe School Environment environment.
 GAD Orientation  Practiced gender sensitivity and
 IRR on Single-Use Plastics respect towards indigenous
 IP concepts people and communities, single-
 7S Practice use plastic inside the campus,
and 7s.
2 LESSON 1: Overview of Financial Management At the end of the topics, students  Discussion CLO1  Oral Recitation
 What is Finance? shall:  Case Study  Rubrics
 Careers in Finance  Interview
 Forms of Business Organization  Define the field of finance
 Business Ethics and its relevance in personal
 Conflicts between managers, stockholders and professional contexts.
and bondholders  Differentiate among the three
major forms of business
organizations in the
Philippines.
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 Identify the primary roles

and goals of a financial
manager.
 Explain the five foundational
principles of finance using
examples relevant to
Philippine contexts.
LESSON 1 Laboratory Activity: Case Study Analysis
Task: Analyze a case study of a real company, focusing on its financial management practices. Identify the forms of business organization used, discuss the potential conflicts
between managers, stockholders, and bondholders, and evaluate the company's approach to business ethics.
Output: A detailed report (2-3 pages) summarizing findings, including a discussion on potential career paths in finance related to the case.

3 LESSON 2: Financial Markets and Institutions At the end of the topics, students  Discussion CLO1  Quiz
 Capital Allocation Process shall have:  Research and  Oral Assessment
 Financial Markets Virtual Tour
 Financial Institutions  Discussed the process of  Student
 Stock Market and Returns allocating capital Presentation
 Stock Market Efficiency  Defined, identify and distinguish
the different financial institutions
and markets
 Described stock market and how
it operates
 Evaluated market efficiency
LESSON 2 Laboratory Activity: Instructions: Choose a company listed in the Philippine Stock Exchange (e.g., GMA7, JFC, MER). Track its stock price daily for 1 week.
Record news articles or social media trends that may affect its movement. Conclude: How did market prices reflect information?
Deliverables:
• Table of price movement
• Brief analysis (1–2 paragraphs)
• Presentation to class
4 LESSON 3: Financial Statements, Cash Flows At the end of the topics, students  Discussion CLO1, CLO2  Problem Solving
and Taxes shall have:  Problem Quiz
 Financial Statements and Reports Solving  Portfolio Rubrics
 Uses and Limitations of Financial  Named and distinguished  Research and  Presentation Rubrics
Statements financial statements and its Virtual Tour
 Free Cash Flow importance  Presentation
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 MVA and EVA  Performed the preparation of the

 Income Taxes basic Financial Statements
 Defined and computed for free
cash flow, MVA and EVA, and
income taxes
 Identified the sources of income
LESSON 3 Laboratory Activity: Analyze and Reflect
1. Choose a real or sample financial statement from a local business (can be simplified).
2. Identify and highlight:
o Total revenues and net income
o Assets and liabilities
o Cash inflow and outflow categories
3. Write a reflection (1 page) on what the data tells you about the business’s health.
5-6 LESSON 4: Analyses of Financial Statements At the end of the topics, students  Discussion CLO1, CLO2  Problem Solving Quiz
 Horizontal Analysis shall have:  Demonstration  Portfolio Rubrics
 Vertical Analysis  Problem Solving  Games Score
 Financial Ratio  Calculated for the ratios  Research and  Rubrics
 Analyzed and interpret the Virtual Tour
results of the ratios  Business Interview
 Created forecasted financial
statements based on assumptions
LESSON 4 Laboratory Activity: Comparative Financial Analysis
Task: Conduct a horizontal and vertical analysis of the financial statements from two competing companies in the same industry. Calculate key financial ratios and compare the
financial health of these companies.
Output: A comparative analysis report, including charts and graphs, summarizing the findings and conclusions drawn from the analysis.

Preliminary Examination
7-8 LESSON 5: Time Value of Money At the end of the topics, students  Discussion CLO1, CLO2,  Problem Solving Quiz
 Simple Compounding and Discounting shall have:  Demonstration CLO3  Games Score
 Future and Present Value of an Annuity  Problem Solving
both Even and Uneven Streams  Comprehend the concept of time  Management Games
 Fractional Time Periods value of money
 Amortized Loans  Calculated simple compounding
and discounting, FVA and PVA,
interest, and time
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 Constructed an amortization
schedule

LESSON 5 Laboratory Activity: Time Value of Money Calculations

Task: Create and solve a set of problems involving compounding and discounting, future and present value of annuities, and amortized loans. Use financial calculators or
spreadsheet software to perform these calculations.
Output: A problem set with detailed solutions, including explanations of the concepts applied in each calculation.

9 LESSON 6: Interest Rates At the end of the topics, students  Discussion CLO1, CLO2,  Quiz
 Cost of Money shall have:  Problem Solving CLO3  Presentation Rubrics
 Interest Rate levels  Presentation
 Determinants of market interest rates  Identified the determinant of
 Term structure of interest rates market interest rates
 Determinants of interest rate levels  Constructed the term structure of
interest rates
 Determined the level of interest
rate accordingly to the effect of
the determinants
 Analyzed the effect of interest
rates to businesses
LESSON 6 LABORATORY ACTIVITY: Interest Rate Analysis
Task: Research current market interest rates and analyze the factors that influence these rates. Examine the term structure of interest rates and the determinants of market interest
rates over time.
Output: A research report (2-3 pages) including data analysis and a discussion on how the cost of money impacts financial decisions.

10 LESSON 7: Bonds and Their Valuation At the end of the topics, students  Discussion CLO2, CLO3  Problem Solving Quiz
 Benefits of Investing in Bonds shall have:  Demonstration  Oral Recitation
 Essential Features of Bond  Problem Solving  Presentation Rubrics
 Behavior of Market Interest Rates  Determined how bonds are  Research and
 Bond Valuation valued Virtual Tour
 Measures of Yield and Return  Identified various measures  Presentation
 Default Risk of yield and return
 Bond Investment Strategies  Examined how bonds are
influence by an increase or
decrease of interest rate
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 Identified different types of

bonds and the kinds of
investment objectives
 Discussed basic features and
characteristics of convertible
securities, and measure the
value of convertible
LESSON 7 Laboratory Activity: Bond Valuation Project
Task: Select several bonds from different issuers (government, corporate) and perform a valuation. Calculate the bond prices, yields, and returns, and assess the default risk
associated with each bond.
Output: A valuation report with detailed calculations, an assessment of market interest rates, and a discussion of bond investment strategies.

11-12 LESSON 8: Risk and Rates of Return At the end of the topics, students  Discussion CLO2, CLO3  Problem Solving Quiz
 Risk-Return Trade-off shall have:  Demonstration  Presentation Rubrics
 Stand-Alone Risk  Problem Solving
 Risk in a Portfolio  Reviewed concept of return and  Presentation
 Risk and Return Relationship risk
 Beta and Capital Asset Pricing Model  Calculated single stock return
(CAPM) and risk
 Calculated portfolio stock return
and risk
 Constructed a security market
line (SML)
LESSON 8 Laboratory Activity: Portfolio Risk Analysis
Task: Construct a small investment portfolio and calculate its risk using standard deviation and beta. Analyze the relationship between risk and return for individual securities and
the portfolio as a whole.
Output: A risk analysis report, including risk-return trade-off charts, and an evaluation of the portfolio’s performance using CAPM.

Midterm Examination
13-14 LESSON 9: Common Stocks and Their At the end of the topics, students  Discussion CLO2, CLO3  Problem-solving Quiz
Valuation shall have:  Demonstration  Presentation Rubrics
 Basic Characteristics, Types and Uses of  Problem Solving
Common Stocks  Identified the benefits in  Research and
 Common Stock Dividend investing in common stocks Virtual Tours
 Standard of Performance Valuation  Differentiated the kinds of
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 Stock Valuation Models common stock

 Calculated the value of stock
using appropriate model
LESSON 9 Laboratory Activity: Stock Valuation Exercise
Task: Perform a valuation of common stocks using various stock valuation models (e.g., Dividend Discount Model, Price-Earnings Ratio). Compare the intrinsic value with the
market value and discuss the factors influencing stock prices.
Output: A valuation report with model calculations, a comparison of valuation methods, and a discussion of the results.

15-16 LESSON 10: Cost of Capital At the end of the topics, students  Discussion CLO2, CLO3  Problem Solving Quiz
 Weighted Average Cost of Capital (WACC) shall have:  Demonstration  Management Games
 Factors that Affect the WACC  Problem Solving Score
 Adjusting the Cost of Capital for Risk  Identified the cost of capital and  Management Games
 Limitations of Cost of Capital the factors that affect them
 Computed and analyzed for the
WACC
 Named the limitations of cost of
capital
LESSON 10 Laboratory Activity: WACC Calculation
Task: Calculate the Weighted Average Cost of Capital (WACC) for a company, considering the different sources of capital. Analyze the factors affecting the WACC and discuss
how adjustments are made for risk.
Output: A WACC calculation report with detailed breakdowns and a discussion on the implications for the company’s financial decisions.

17-18 LESSON 11: Capital Budgeting At the end of the topics, students  Discussion CLO2, CLO3  Problem Solving Quiz
 Payback Period shall have:  Demonstration  Financial Feasibility
 Discounted Payback Period  Problem Plan Rubrics
 Net Present Value (NPV)  Computed for payback period, Solving
 Internal Rate of Return (IRR) discounted payback period,  Financial
 Multiple Internal Rate of Return (MIRR) NPV, IRR and MIRR Feasibility Plan
 Examined projects proposal and
recommend best project

LESSON 11 Laboratory Activity: Capital Budgeting Decision

Task: Evaluate a hypothetical investment project using various capital budgeting techniques (Payback Period, NPV, IRR, MIRR). Determine the viability of the project and make
a recommendation based on your analysis.
Output: A capital budgeting report with calculations, decision criteria analysis, and a final recommendation on whether to proceed with the project.
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Final Examination

REFERENCES:
1. Corporate Financial Management 6th edition by Glen Arnold and Deborah Lewis (2023)
2. Accounting and Financial Management UK by Mintel Group Ltd (2023)
3. Financial Management by F.C. Sharma, R. U. Singh, and Rachit Mittal (2022) SBPD Publications
4. Financial Management for Small Businesses: Financial Statements & Present Value Models by Lindon J. Robinson, Steven D. Hanson, J. Roy Black (2021). Michigan State University
5. Fundamentals of Financial Management 15e by Eugene F. Brigham and Joel F. Houston (2018)
6. Financial Management The Ultimate Guide to Planning, Organizing, Directing, and Controlling the Financial Activities of an Enterprise by Greg Shields (2018)
7. Fundamentals of Financial Management 13th edition by Eugene Brigham and Joel Houston
8. Fundamentals of Financial Management, 10th Edition by Eugene F. Brigham and Joel F. Houston. 2004.
9. Introduction to Finance: Markets, Investments, and Financial Management, 13 th edition by Ronald W. Melicher and Edgar A. Norton
10. Financial Management Principles and Applications Comprehensive Volume 2012-2013 Vol by Ma. Elenita Balatbat Cabrera, BBA, MBA, CPA, CMA
11. Contemporary Financial Management by James McGuigan, William Kretlow and Charles Moyer
12. Money and Capital Markets by Peter S. Rose & Milton H. Marquis. 2009
13. Financial Management Part II 2nd ed by Ferdinand L. Timbang, CPA, REB, MSCF, DBA (2022)
14. [Link]. [Link]
15. Bloomberg. [Link]
16. Yahoo Finance
17. PSE EDGE portal [Link]

GRADING SYSTEM

Particulars Percentage Final Rating:

Class Standing (Quizzes, Class Participation, 50% Preliminary Grade 40%
Assignments and other class evaluation) Mid-Term Grade 30%
Major Examination 30%
Final Grade 30%
Laboratory Activities 20%
Total 100% Total Grade 100%

COURSE REQUIREMENTS
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1. Submission of:
a. Portfolio of Laboratory Activities
b. Business Plan (Financial Plan)
CLASS MANAGEMENT POLICIES:
1. Students are required to treat their instructor and classmates with respect. Disruptive or disrespectful behavior will not be tolerated.
2. Regular attendance is checked. Active participation is encouraged through class discussions and Q&A sessions, providing the students with opportunity to contribute to the collective
learning journey.
3. Additional points will be awarded for each academic, institutional, faculty, or program-related activity in which students actively participate.
4. Modality of Class Delivery
 Face-to-Face: Regular in-person classes conducted on campus.
 Online:
a. Synchronous: This mode will be used during work-from-home arrangements. Real-time online sessions will be held using a platform that is accessible and familiar to all
students. These sessions may include:
 Discussions on lessons covered within a given period
 Individual or group consultations on how to accomplish activities
 Further explanations on difficult topics, especially those involving computations or operations
b. Asynchronous: When the instructor is on official travel, instructional materials (IMs) will be sent through common and easily accessible online platforms. These materials
can be downloaded and studied by students at their own time and pace.
5. Students are required to submit assignments on the specified deadlines. Late submissions will not be accepted or may be subjected to points deduction if the reasons of late submission are
valid.
6. Students are encouraged to adhere standards of the University’s academic integrity. Plagiarism and other forms of cheating will result in serious consequences as specified in the students’
handbook.
7. For the submission of Assignments and activities, students must follow the ff. format:
 White short-sized (8.5” x 11”) copy paper shall be used
 Use Arial font, size 12. Italicized words when appropriate.
 Text is doubled-space
 Margins
 Top : 1.25” (header: 0.5)
 Bottom : 1.0”
 Right : 1.0”
 Left : 1.5”
 Text alignment: Justified
 Indention: 0.5”
 Reference and In-text Citation must follow the APA 7th Edition format.
8. Laptops, phones and other gadgets should be used responsibly during the class. Distractions caused by technology may impact the learning of the students.
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Prepared by: Reviewed and Recommended by: Approved by:

JAY T. RELATADO DIANNE ROSE T. LUNAS, MBA DR. RIZALDY V. MAYPA

Faculty Program Head Dean
____________ ____________ ____________
Date Date Date