DAVAO ORIENTAL

Document Code No.

FM-DOrSU-ODI-09a
STATE UNIVERSITY
Issue Status Rev No. Effective Date Page No.
01 00 07.22.2022 1 of 13

“A University of excellence, innovation, and inclusion”

SYLLABUS (Professional Subject)

CATEEL EXTENSION CAMPUS

FM 140: SPECIAL TOPICS IN FINANCIAL MANAGEMENT
1st Semester; SY 2024- 2025

COLLEGE 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.
DAVAO ORIENTAL
Document Code No.

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STATE UNIVERSITY
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“A University of excellence, innovation, and inclusion”

INSTITUTE GOAL/S:
1. Empower human resource of the north-eastern part of Davao Oriental in the field of agriculture, fisheries, business, education, forestry and other disciplines who
are sensitive to the needs of the locality and the global community.
2. Deliver higher quality education which is founded on the principle of nationalism, high morale and human diversity.
3. Initiate and disseminate research-based development which is gender and environmental sensitive.

PROGRAM EDUCATIONAL OBJECTIVES (PEO) IN RELATION TO THE UNIVERSITY MISSION

PROGRAM EDUCATIONAL OBJECTIVES (PEO) based on CMO 17 s. 2017 or the Revised Policies, Standards and Guidelines for MISSION
Bachelor of Science in Business Administration
1 2 3
The Bachelor of Science in Business Administration objectives are:
1. Prepares the graduates for 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 markets, money markets, capital markets,
and other financial securities markets;
2. Provides the graduates with knowledge on financial theories, methodologies, and various analytical tools; and   
3. Promotes an outlook that is based primarily on ethics, market integrity, regulations, good governance, and competitive global perspective,   
necessary for effective financial decision making.
DAVAO ORIENTAL
Document Code No.

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STATE UNIVERSITY
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“A University of excellence, innovation, and inclusion”

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;   
2. Apply the basic concepts that underlie each of the functional areas of business (marketing, finance, human resources management,   
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;   
4. Express oneself clearly and communicate effectively with stakeholders both in oral and written forms;   
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. Plan and implement business related activities;   
8. Demonstrate corporate citizenship and social responsibility;   
9. Exercise high personal moral and ethical standards;   
10. Analyze the business environment for strategic direction;   
11. Prepare operational plans;   
12. Innovate business ideas based on emerging industry;   
13. Manage a strategic business unit for economic sustainability; and   
14. Conduct business research.   

COURSE INFORMATION
1. COURSE NUMBER : FM 140
2. COURSE TITLE : Special Topics in Financial Management
3. PRE-REQUISITE : CBM 130
4. CO-REQUISITE : CBM 131
5. NUMBER OF UNITS : 2 units lec/ 1 unit lab
6. CONTACT HOURS : 36 hours lecture/54 hours laboratory
7. COURSE DESCRIPTION : This course explores specialized areas within Financial Management, diving into advanced concepts, strategies, and
current trends. It's designed to challenge students by going beyond the basics and focusing on crucial topics for today's complex business world.
DAVAO ORIENTAL
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STATE UNIVERSITY
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“A University of excellence, innovation, and inclusion”

COURSE LEARNING OUTCOMES (CLO)

CLO1 Discuss the terms and concept of financial management
CLO2 Analyze the different financial statements using the concepts of financial management.
CLO3 Apply capital budgeting techniques in investment evaluation.
CLO4 Analyze and manage financial risks using derivatives and hedging strategies.
CLO5 Evaluate the complexities of mergers, acquisitions, and corporate restructuring.
CLO6 Assess the challenges and opportunities in international financial management.

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

Course Level Student Outcomes (SO) Course Outcomes Proficiency
Outcomes Satisfied Assessment Through
CLO1 I SO2 Formative Assessment, Summative Assessment and Graded Requirements
CLO2 E SO2, SO3 Formative Assessment, Summative Assessment and Graded Requirements
CLO3 D SO2, SO3 Formative Assessment, Summative Assessment and Graded Requirements
CLO4 D SO2, SO3, SO10 Formative Assessment, Summative Assessment and Graded Requirements
CLO5 D SO2, SO3 Formative Assessment, Summative Assessment and Graded Requirements
CLO6 D SO2, SO3 Formative Assessment, Summative Assessment and Graded Requirements
Legend: Level
/ I / = Introductory Course. This course introduces students to the SO.
/ E/ = Enabling Course. This course enables the students to eventually achieve the indicated SO.
/D/ = Demonstrative Course. This course requires students to demonstrate the achievement of the indicated SO.

COURSE OUTLINE
DAVAO ORIENTAL
Document Code No.

FM-DOrSU-ODI-09a
STATE UNIVERSITY
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“A University of excellence, innovation, and inclusion”

Time Topic/Task Desired Learning Outcomes (DLO) Teaching and Learning Satisfied Student
Frame Activities Course Assessments
(by (TLAs) Learning
week) Outcomes
(CLO)
Week 1  Orientation of class At the end of the one week, students can:
policies, grading 1. Recall and illustrate classroom policies, and  Interactive Lecture
system, VMGO of grading system.
the university and 2. Recite the university VMGO.
GAD 3.
 Review and
distribution of
course syllabus
An Overview of Financial 1. Explain the evolution of finance as  Interactive Lecture CLO1  Rubric-based
Management recognized field study.  Class Reporting assessments:
2. Identify the goals and function of financial  Think-pair-share  Case Analysis
management.  Class Reporting
3. Discuss agency and business organization
4. Research and discuss the recent economic
developments in the field of financial
management.
Week 2 Financial Statement Based At the end of the one weeks, students can:  Interactive Lecture CLO1  Long Quiz 1
on Philippine Accounting 1. Explain the key concepts on components of  Class Reporting  Laboratory Exercise 1
Standard (PAS#7) the financial statements  Brainstorming  Rubric-based
2. Explain the relationships of the components assessments:
of financial statements  Case Analysis
3. Prepare basic financial statements  Critique paper
4. Critique and comment on financial statements  Class Reporting
of different companies.
Week 3 Financial Statement At the end of the two weeks, students can: CLO1  Laboratory Exercise 2
to Week Analyses and their 1. Explain thoroughly the various ways  Interactive Lecture CLO2  Rubric-based
4 Implications to financial statements are analyzed.  Class Reporting assessments:
Management 2. Explain fully the objectives of financial  Buzz Session  Case Analysis
statement analyses.  Problem-Solving  Class Reporting
3. Discuss the steps in doing the financial
statement analyses
4. Explain and distinguish the limitations of
financial statement analyses.
DAVAO ORIENTAL
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“A University of excellence, innovation, and inclusion”

5. Perform the steps in doing financial

statement analyses by applying the different
techniques, interpretations, conclusion, and
draw the implications based on the results of
the applications.
Week 5 Financial Ratio Analyses At the end of the two weeks, students can:  Interactive Lecture CLO1
to Week and Their Implication to 1. Explain fully what financial ratio is  Class Reporting CLO2  Long Quiz 2
6 Management 2. Explain fully the objectives of financial ratio  Problem-Solving  Laboratory Exercise 3
analyses  Computer-assisted  Rubric-based
3. Explain fully and distinguish the limitations learning. assessments:
of financial ratio analyses  Case Analysis
4. Perform the steps in doing financial ratio  Class Reporting
analysis, interpretations, conclusions, and
draw the implications based on the result of
the applied ratios.
(Preliminary Examination)

Week 7 Financial Forecasting, At the end of the two weeks, students can:  Interactive Lecture  Rubric-based
to Week Corporate Planning, and 1. Identify the basic concepts involving  Class Reporting CLO1 assessments:
8 Budgeting financial forecasting, corporate planning, and  Concept Mapping CLO2  Case Analysis
budgeting.  Problem-Solving  Class Reporting
2. Explain the pro-forma statements in
designing a financial forecast
3. Apply percent –of sales method in the
designing a financial forecast
Week 9 Time Value of Money At the end of the two weeks, students can:  Interactive Lecture CLO1  Long Quiz 3
to Week Analysis 1. Explain the basic concepts involving the time  Class Reporting CLO2  Laboratory Exercise
10 value of money  Problem-Solving  Rubric-based
2. Discuss the use and implications of the time assessments:
value of money to financial management and  Case Analysis
company as a whole  Class Reporting
3. Explain and synthesize the concepts involving
present value of money
4. Discuss and synthesize the concepts involving
future value of money
5. Apply the different mathematical models in
analyzing the time-value of money
DAVAO ORIENTAL
Document Code No.

FM-DOrSU-ODI-09a
STATE UNIVERSITY
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“A University of excellence, innovation, and inclusion”

6. Interpret the results in computing time value

amounts
Week 11 Inventory Management At the end of the one week, students can:  Interactive Lecture CLO3  Laboratory Exercise
1. Identify the components of inventory and its  Class Reporting CLO4  Rubric-based
related terms  Think-pair-share assessments:
2. Identify the various forms and documents  Problem-Solving  Case Analysis
used to evidence an inventory account  Class Reporting
3. Relate the importance of human resources
who handle the inventory
4. Identify the methods of costing an inventory
5. Describe the EOQ model
Week 12 Loans and Receivable At the end of the one week, students can:  Interactive Lecture CLO3  Long Quiz 4
Management 1. Recognize the current concepts of receivables  Class Reporting CLO4  Laboratory Exercise
and its parameters  Rubric-based
2. Determine the importance of control measures assessments:
to safeguard the collectible status of the  Case Analysis
accounts  Class Reporting
3. Analyze and classify receivable  Summary of
4. Explain common misuse of receivable Understanding
(Midterm Examination)
Week 13 Capital Budgeting At the end of the two weeks, students can:  Interactive Lecture CLO3
to Week 1. Assess the feasibility of investment projects  Class Reporting CLO4  Long Quiz 5
14 using relevant financial metrics such as Net  Problem-Solving  Laboratory Exercise
Present Value (NPV), Internal Rate of Return  Rubric-based
(IRR), and Payback Period, to determine their assessments:
potential profitability.  Case Analysis
2. Analyze the trade-off between risk and return  Class Reporting
in capital budgeting decisions, considering the
importance of risk assessment and
incorporating risk-adjusted discount rates into
project evaluations.
Week 15 Corporate Combination At the end of the one week, students can:  Interactive Lecture CLO5  Rubric-based
1. Identify forms of corporate combination  Class Reporting assessments:
2. Discuss motivation behind combination  Buzz Session  Case Analysis
3. Evaluate gains and cost of M&As  Class Reporting
4. Describe the determination of consideration
value
5. Explain the modes of merger financing
DAVAO ORIENTAL
Document Code No.

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STATE UNIVERSITY
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“A University of excellence, innovation, and inclusion”

6. Summarize accounting procedures for

combination
7. Discuss pure divestitures, spin-offs, and
carve-outs
Week 16 Corporate Financial At the end of the one week, students can:  Interactive Lecture CLO5  Rubric-based
Distress 1. Explain the concept of financial distress  Class Reporting assessments:
2. Identify the ratios on the basis of which  Think-pair-share  Case Analysis
financial distress can be predicted  Class Reporting
3. Evaluate the different ways of handling
corporate failure
Week 17 International Financial At the end of the two weeks, students can:  Interactive Lecture CLO6  Laboratory Exercise
to Week Management 1. Explain the concept of fixed and floating  Class Reporting  Rubric-based
18 exchange rate regime  Buzz Session assessments:
2. Describe how exchange rate is quoted  Case Analysis
3. Explain how the exchange rate determination  Class Reporting
in the forward market and the relevance of  Summary of
interest-rate parity theory Understanding
4. Describe the distinctive features of the
foreign exchange market and the various
activities in it, such as arbitrage, hedging and
speculation
5. Explain the features of the market, that is the
market for currency futures and for currency
options
(Final Examination)

REFERENCES:
1. Raymond Brooks, 2019 Financial Management: Core Concepts, 4th Edition. Oregon State University
2. Brigham, E.F and Ehrhardt, M. C. (2019). Advanced Financial Management
3. Glen Arnold and Deborah Lewis. (2019). Corporate Financial Management
4. DePamphilis, D (2019). Mergers, Acquisitions, and Other Restructuring Activities
5. Madura, J. (2019). International Financial Management
6. Eugene Brigham and Joel Houston. (2019). Fundamentals of Financial Management

RUBRIC FOR ASSESSMENTS

Rubric for Class Reporting
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FM-DOrSU-ODI-09a
STATE UNIVERSITY
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Criteria Excellent (5) Good (4) Satisfactory (3) Needs Improvement (2) Inadequate (1) Score
Content & Demonstrates exceptional Shows a strong grasp of Presents relevant Presents limited and/or Fails to present any
Understanding understanding of the topic. the topic. Presents information but lacks depth inaccurate information. coherent or accurate
Presents comprehensive, thorough and accurate or accuracy in some areas. information.
accurate, and well-researched information.
information.
Organization & Presents ideas in a clear, Organizes ideas Ideas are organized, but Structure is occasionally Lack of organization and
Structure logical sequence with a well- coherently with a clear structure may be somewhat unclear, affecting the flow. structure makes the
defined introduction, body, and introduction, body, and unclear. Transitions could Transitions are abrupt at presentation difficult to
conclusion. Transitions are conclusion. Transitions be improved. times. follow.
smooth and enhance the flow. are generally smooth.
Delivery & Engages the audience with Engages the audience Maintains audience Delivery lacks engagement, Delivery is monotonous,
Communication confident and dynamic with confident delivery. engagement with with monotone voice and unclear, or distracting,
delivery. Uses appropriate tone, Tone, volume, and pace satisfactory delivery, poor body language. causing disengagement. No
volume, and pace. Eye contact are appropriate. Eye although improvements in Limited eye contact. eye contact or appropriate
and body language are contact and body tone, volume, and pace are body language.
excellent. language are good. needed. Eye contact and
body language are
inconsistent.
Visual Aids & Visual aids (slides, props, etc.) Visual aids are well- Visual aids are somewhat Visual aids are poorly No visual aids are used, or
Support are exceptionally well- designed and supportive, helpful but lack consistency designed, confusing, or they hinder rather than
designed, enhance enhancing key points. or clarity. irrelevant to the topic. support understanding.
understanding, and effectively
support key points.
Engagement & Actively engages the audience Encourages audience Attempts to involve the Limited attempts at Fails to engage the audience
Interaction through interactive elements participation and audience but lacks engagement with minimal and struggles to address
(questions, discussions, etc.). responds well to consistent engagement or response to questions or questions or comments.
Responds confidently and questions. confident responses to comments.
thoughtfully to audience questions.
inquiries.
Time Finishes within the allotted Finishes within the Goes slightly over or under Struggles to manage time Grossly mismanages time,
Management time with a well-paced allotted time with a the allotted time; pacing effectively, significantly leading to a severely
presentation. reasonably paced could be improved. exceeding or falling short of shortened or excessively
presentation. the allotted time. long presentation.
Overall Impact Creates a lasting impact with Makes a positive impact Includes some creative Lacks creativity and Presents no creative
& Creativity creative and innovative with creative elements elements, but they may not originality, relying solely on elements, resulting in a
approaches. Demonstrates that enhance consistently enhance the conventional methods. monotonous and
originality in presentation style. presentation style. presentation. unengaging presentation.
Total Score
Rubric for Essay
Criteria Excellent (4) Good (3) Satisfactory (2) Needs for Improvement (1) SCORE
DAVAO ORIENTAL
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STATE UNIVERSITY
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Quality  Response indicates depth and  Response indicates simplistic or  Response lacks focus or  Response is unfocused,
and complexity of thought in answering repetitive thoughts in answering demonstrates confused or illogical or incoherent.
Clarity of the essay question. the essay question. conflicting thinking.
Thought
Grammar  No spelling, punctuation or  Few spelling and punctuations  A number of spelling,  So many spelling,
Usage and grammatical error error, minor grammatical error. punctuation and grammatical punctuation and
Mechanics errors. grammatical error.
Total Score

Rubric for Case Analysis

Criteria Excellent (5) Good (4) Satisfactory (3) Needs Improvement Inadequate (1) Score
(2)
Understanding Demonstrates a Shows a solid Displays a basic grasp of Struggles to Fails to understand the
of the Case comprehensive and deep understanding of the the case's essential comprehend key case's fundamental
understanding of the case's case's main aspects and elements, but some key aspects of the case, elements, resulting in a
key issues, context, and relevant information. details might be missing leading to inaccuracies severely flawed
complexities. or misunderstood. and omissions. analysis.
Critical Provides exceptionally Presents a well-thought- Offers a reasonable Presents a limited Lacks critical thinking;
Thinking insightful analysis, out analysis, considering analysis, although some analysis with minimal analysis is superficial
highlighting multiple different angles and insights lack depth or exploration of and lacks depth or
perspectives and offering effective originality. alternatives or insightful perspectives.
implications. Offers solutions. implications.
innovative solutions and
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STATE UNIVERSITY
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demonstrates exceptional
critical thinking skills.
Application of Skillfully applies a broad Appropriately applies Demonstrates some Struggles to apply Fails to incorporate
Strategic range of strategic several relevant strategic application of strategic strategic concepts strategic concepts
Concepts management concepts and concepts, enhancing the concepts, but connections coherently, resulting in appropriately, leading
frameworks, effectively analysis and might be inconsistent or unclear or irrelevant to an analysis lacking
relating them to the case's demonstrating a solid somewhat forced. connections. in strategic insights.
issues and providing grasp of the subject
valuable insights. matter.
Communication Communicates the analysis Communicates the Communicates the Communicates the Communication is
and exceptionally well through a analysis effectively, analysis adequately, analysis with unclear and
Presentation highly organized, clear, and presenting ideas clearly though presentation difficulty; the disorganized,
engaging presentation. and coherently. Utilizes might lack some clarity presentation lacks hindering
Employs excellent writing good writing and or organization. Writing clarity and understanding of the
and communication skills. communication skills. and communication skills organization. Writing analysis. Writing and
are satisfactory. and communication communication skills
skills need are inadequate.
improvement.
Total Score

GRADING SYSTEM
LECTURE
Quizzes : 25%
Class Reporting : 15%
Activities (Critique Paper & Summary of Understanding) : 10% 40%
Attendance : 5%
Periodic/Long Examinations : 45%
TOTAL : 100%

LABORATORY
Laboratory Exercise : 35%
Practical Exam (Financial Statement Analysis) : 40% 60%
DAVAO ORIENTAL
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STATE UNIVERSITY
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Attendance : 5% 100%
Case Analysis : 20%
TOTAL : 100%
COURSE REQUIREMENTS
1. Quizzes
2. Activities
3. Major Exams
4. Portfolio
5. Class Reporting
6. Case Analysis Presentation
CLASS POLICIES:
1. Important announcements will be posted through messenger group chat named FM 140.
2. Quizzes will be conducted every end of the covered topics.
3. Term exams will be conducted every end of six weeks topics coverage.
4. A copy of reference material and other learning materials will be provided at the start of class.
5. When asking through messenger or text, make sure that the time falls between 8:00 A.M. to 5:00 P.M. (working days) or else it will not be entertained. Queries
beyond working hours will be entertained on the next working day.
6. Fifteen (15) minutes late will be considered absent.
7. Three (3) consecutive tardiness will be considered one (1) meeting absent.
8. Uphold self-discipline, respect, and courtesy in all interactions within the classroom.
9. Cleanliness should be observed before and after class hours.
10. Before leaving the room, make sure that the chairs are arranged and writings on the board are erased.
11. Lights and electric fan should be turned off before leaving the room.
12. Using a cellphone during class hours is not allowed.
13. Requirements and projects shall be submitted on time. Late submission would mean a deduction of points.
14. Passing rate is 50 %.

15. For other school policies and guidelines please refer to the student handbook.
Prepared by:

JADE S. CERVANTES _______

Faculty Date
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STATE UNIVERSITY
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Checked by: Approved by:

JILLA MAE D. SUSADA _______ RICHARD C. MARAVILLAS _______

Program Head Date Campus Administrator Date