REPUBLIC OF THE PHILIPPINES

NORTHERN NEGROS STATE COLLEGE OF SCIENCE AND TECHNOLOGY

OLD SAGAY, SAGAY CITY, NEGROS OCCIDENTAL

CERTIFICATE NUMBER: AJA12.0653

COURSE SYLLABUS
in
Financial Analysis and Reporting

Second Semester AY 2020-2021

College: College of Business and Program: Bachelor of Science in Business and Administration
Management
Prepared by: Reviewed by
JOHN RICK B. OGAN, MBA RICHEL P. ALOB, Ph.D
Subject Area Coordinator Dean, CBM
JOSELITO A. OJOY, CPA
Instructor
MARY ANN T. ARCEṄO, LPT, MAEd MA. JANET S. GEROSO,LPT’ Ph. D
GAD Coordinator CIMD Chairperson
ARMALYN S. CANGQUE, MBA
Instructor
JOHN RICK B. OGAN, MBA SAMSON M. LAUSA,Ph. D
BA Department Head VPAA
Course Code: Fin 5/BAPF 103 Descriptive title: Financial Analysis and Reporting
Course Description: This course deals with common financial problems. The primary focus is on equity (share) valuation, with some attention given to credit analysis and
the valuation of debt. The methods of fundamental analysis will be examined in detail and applied in cases and projects involving listed companies. Topics include models
of shareholder value and a comparison of accounting and discounted cash flow approaches to valuation, methods of financial statement analysis, testing the quality of
financial reports, designing value added metrics, forecasting earnings and cash flows, pro-forma analysis for strategy and planning and the determination of price/earnings
and market-to-book ratios.
Course Credit(s): 3 units
Pre-requisites: Acctg. 1, and 2 and Fin 1 & 2 Lecture Hours/Week: 3 hours Laboratory Hours/Week: None
Mandate. The College is mandated to provide higher technological, professional, vocational instruction and training in science, forestry, fishery, agriculture, education,
marine biology, engineering and industrial courses; it shall promote research, advance studies, extension work and progressive leadership.
It shall likewise offer short-term technical or vocational courses, provide non-formal education and undertake vigorous extension and research programs in
food production, nutrition, and health and sports development.
Core Values: C – Creativity and Innovation A – Accountability and Openness R – Respect E –Excellence S- Service

Vision: SUN – NEGROS: a leading university by 2023

Mission: To produce excellent professionals who are locally responsive and globally competitive
Goals: 1. Acquired Certificate of Program Compliance (COPC) for all programs
 2. Increased level of accreditation and sustained certification
3. Established academic programs which are centers of development and excellence
Institutional Outcomes:
The institution shall produce a graduate who can:
1. Sustain willingness to serve the country and the world;
2. Produce scientific and technological innovations;
3. Can engage in varied entrepreneurial activities;
4. Practice as a game-changer professional;
5. Demonstrate resiliency in any life challenges
Program Outcomes
The program shall produce a graduate who can:
1. Articulate and discuss the latest developments in specific field of practice.
2. Effectively communicate orally and in writing using both English and Filipino.
3. Work effectively and independently in multi-disciplinary and multi-cultural teams.
4. Act in recognition of professional, social and ethical responsibility.
5. Preserve and promote “Filipino historical and cultural heritage”.
6. Perform the basic functions of management such s planning, organizing, staffing, directing and controlling.
7. Apply the basic concepts that underlie each of the functional areas of business (marketing, finance, human resource management, production and operations
management, information technology, and strategic management) and employ these concepts in various situations.
8. Select the proper decision-making tools to critically, analytically and creatively solve problems and drive results.
9. Express oneself clearly and communicate effectively with stakeholders both in oral and written forms.
10. Apply information and communication technology (ICT) skills as require by the business environment.
11. Work effectively other stakeholders and manage conflict in the workplace.
12. Plan and implement business related activities
13. Demonstrate corporate citizenship and social responsibility.
14. Exercise high personal moral and ethical standards.
15. Analyze the business environment for strategic direction.
16. Prepare operational plans.
17. Innovate business ideas based on the emerging industry.
18. Manage a strategic business unit for economic sustainability
19. Conduct business research.
NONESCOST BSBA Program Outcomes
The program shall produce a graduate who can:
1. Apply current and relevant practices and trends in the business environment.
2. Conceptualize, utilize and commercialize business research outputs.
3. Demonstrate social responsiveness to the needs of the community in the field of business and management.
At the end of the course the students shall be able to :
CILO 1: Explain roles of financial reporting and statement analysis.
CILO 2: Analyze the Basic Financial Statements, applying Financial Analysis Techniques.
CILO 3: Evaluate the importance of financial forecasting, planning and control in financial management
CILO 4: Analyze models of shareholder value and compare of Accounting and discounted cash flow approaches
CILO 5: Financial Statements Reporting and Analysis Applications
CILO 6: Determine Capital Budgeting Process, Project Proposal Generation and Evaluation
Competencies Topics ILOs Teaching/ Equipment Textbook Assess- Time Re-
(Specific Objectives) Learning Activities Materials (T)/ ment Allotment marks
Reference (Hours)
(R) Lec Lab
The students are expected NONESCOST At the end of the session the Brainstorming R1. Reflective 1
to discuss and share VMGO students should be able to: Questions and Laptop Journal
insights on the VMGO of 1. share their personal views answers LCD
the School and verbalize their Lecturette Projector Pledge of
insights /commitment to Commitment
the VMGO of the
College
At the end of the course, Understanding 1. Share their prior Brainstorming Whiteboard Oral recitation 12
the students are expected Financial knowledge about Questions and Laptop Quizzes
to: Statements the financial answers LCD T1 – pp Term Exam
Lecturette 192-208
statements. Projector
- Describe the key Creation of buzz
financial groups Financial
2. Explain/ discuss/ Statements
statements and its Individual
role in financial share what they presentation of of different
reporting and in have learned in the financial companies
evaluating a class. statements in the
company’s locality
performance and 3. Discuss the Library work
financial position concepts of
financial
Value Focus: Openness statements
and Excellence
analysis, reporting
(CILO 1,2,3) mechanics and
standards.

4. Verbalize the
importance of notes
to financial
statements and
supplementary
information.
Demonstrate expertise in Analysis of T1pp 221- Oral recitation 12
evaluating and analysing Financial 1. Discuss the components of Lecture- Whiteboard 317
the: Statements the Income Statements, Discussion Laptop
- Statement of Balance Sheet, Statement Creative LCD Group
Financial of Cash Flow, and Owners presentation of Projector Presentation of
Performance, Equity. reports Sample reports
Statement of 2. Discuss the general Analysis of the Financial
Financial Position, principle of revenue and financial statements of Quizzes
Statement of Cash expense recognition. statements of different
Flow and 3. Calculate comprehensive various industries companies Term Exam
Statement of income, explain the in the locality
Changes in measurement bases, Preparation of
Owners’ Equity historical and fair value of financial
assets and liabilities. statements
Value Focus: Creativity 4. Compare and contrast cash Computation of
and Innovation flow from operating, financial ratios
( CILO 1,2, 4) investing and financing Library work
5. Evaluate company’s Anticipation guide
financial statements.
6. Explain the importance of
financial statement notes
and supplementary
information including
disclosures of accounting
methods, estimates and
assumptions, and
management discussion
analysis.

Discuss and apply the Financial 1. Discuss the concept of Creative Whiteboard T1-pp Oral recitation
- Concept of financial Forecasting financial planning and the presentation of Laptop 337-355 Quizzes 12
planning, growth as for Strategic importance of growth as group reports LCD Group
financial Growth financial management goal. Projector presentation of
management goal, 2. Prepare budgeted financial Discussion reports
perspective of statements. Term Exam
financial planning, 3. Compare and contrast Analysis of the
benefits from budgeted financial
prepared/sample
financial planning, statements from actual
financial planning results. forecast
models and 4. Make analysis of the
financial planning forecast. Peer tutoring
process. 5. Share insights on the
importance of forecasting.
Value focus:
Accountability
(CILO 4,5,6)
 Discuss and apply the Working 1. Describe the significance of Lecture Whiteboard T1-pp Oral recitation 12
importance of : Capital managing working capital, Discussion Laptop 395-496 Quizzes
Management cash, account receivable and Case analysis LCD Term Exam
- Working capital inventories. Creative Projector
management, cash 2. State the importance of presentation of
management, estimating cost in acquiring group reports
account receivable short term credit and factors Library work
and Inventory in selecting sources of short Anticipation guide
management, and term funds.
short term sources
for financing
current assets

Value Focus: Accountability

and openness and
excellence, Service
(CILO 1,5,6)

Grading System:

ASSESSMENT: FOR COURSES WITHOUT LABORATORY

Type of Assessment Weight

Quizzes 30%
Participation 20%
Projects/Assignment 20%
Term Examinations 30%
Total 100%

Final Grade = Prelim 30% + Midterm 30% + End term 40% = 100%

Course Requirements:

1. Output/presentations/case studies
2. Regular Class Attendance
3. Oral participation
4. Quizzes
5. Term Exams
 References

Textbook
1. Financial Management, Principles and applications Comprehensive Volume, 2012-2013 Edition, by Ma. Elenita Balatbat Cabrera
Other References
R1. Copy of the Course Syllabus
R2. Management Accounting, Concepts and Application, 2010 Edition, by Ma. Elenita Balatbat Cabrera.
R3. Principles of Managerial Finance, 13th Edition, Pearson Horizon Edition by Lawrence J. Gitman and Chad j. Zutter
R4. Financial Management in Philippine Setting, Text and Cases, by Cesar G. Saldana
R5. Foundations of Finance, the Logic and Practice of Financial Management, 7 th Edition by Arthur J. Keown, John D. Martin & Will

On line References

OR1.http://www.managementstudyguide.com/financial-management.html
OR2 http://efinancemanagement.com/workingcapital-financing/working-capital-management-strategies-approaches
OR3 http://www.studyfinance.com/lessons/workcap

Supplemental readings:
1. Financial Reporting: An accounting Revolution, 3rd Edition, Beaver 1998
2. www.ftcom/financial/Market News