HINATUAN SOUTHERN COLLEGE

Hinatuan, Surigao del Sur

COURSE SYLLABUS IN
ABM 4 BUSINESS FINANCE

Course Name Business Finance

Course Credits 3 units
Course Description This course deals with the fundamental principles, tools, and techniques of the financial operation involved in the management of business
enterprises. It covers the basic framework and tools for financial analysis and financial planning and control and introduces basic concepts and
principles needed in making investment and financing decisions. Introduction to investments and personal finance are also covered in the
course.
Contact Hours/week 3 hours
Prerequisite None
Program Outcomes After completion of the degree program following the Policies and Standards for the Bachelor of Science in Tourism Management program, the
Hinatuan Southern College graduate can:

-Access and manifest sufficient knowledge of tourism sector by disseminating precise, comprehensive product knowledge, destination
information and articulate and discuss the latest development in both inbound and outbound contexts.
-Execute effectively in diverse functions in planning, organizing, leading and controlling of tourism organizations and enterprises by acting in
recognition of professional, social and ethical accountability and demonstrating corporate citizenship and social responsibility.
-Exhibit positive attitude and sense of consciousness for ethics in the delivery of tourism services to respond to the critical challenges as
experienced by the society and the capacity to adapt in a multicultural workplace.
-Formulate sound decisions and drive results through creative and innovative thinking in solving problems.
-Exemplify awareness of cultural, social, environmental, technical and economic impacts of tourism in promoting multidisciplinary and multi
cultural teams by working effectively and independently.
-Design and formulate sound development programs solutions implemented for the community in collaboration with different stakeholders in
preserving and promoting “Filipino historical and cultural heritage”.
-Use information and communications technology effectively and efficiently.
-Work well with others effectively and efficiently.
-Use effective interpersonal and communication skills both in English and Filipino and high degree of service orientation.
-Use of proper decision tool to critically, analytically and creatively solve issues, situations and emerging problems within an organization or
tourist destination.
-Participate in the generation of new knowledge or in research and development projects aligned to local, regional and national development
agenda or goals.
-Articulate and discuss the latest developments in the specific field of practice.
Course Outcomes After successful completion, students already have:

1. Differentiate business finance from other disciplines such as accounting and economics, and describe the primary function of a financial
manager.
2. Prepare financial statements, analyze and interpret using horizontal and vertical analyses and various financial ratios.
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 3. Describe concepts and tools in financial planning and illustrate financial planning process.
4. Identify the sources and uses of short-term and long-term funds, and the requirements, procedure, obligation to creditor, and reportorial
necessities.
5. Understand the basic concepts of risk and return, and the time value of money.
6. Identify the kinds, purpose, advantages, disadvantages, and the risks of investment.
7. Apply basic personal finance principles and practices in earning, spending, saving, and investing money.
COURSE OUTLINE AND TIMEFRAME
Course Content/Subject Matter
Week 1-2 Introduction to Financial Management
Week 3-4 Review of Financial Statement Preparation, Analysis, and Interpretation
Week 5-7 Planning and Working Capital Management
Week 8 Sources and Uses of Short-term and Long-term Funds
Week 9 Midterm Exam
Week 10-12 Basic Long-term Financial Concepts
Week 13-15 Introduction to Investments
Week 16-17 Managing Personal Finance
Week 18 Final Exams

Alignment of Course Outcomes with Summative Assessment Tasks

Course Objectives Summative Assessment Task Details

1. Differentiate business finance from other disciplines such as  Assignments/Written outputs  Students are expected to complete the given
accounting and economics, and describe the primary function tasks/assignments on time.
of a financial manager.
2. Prepare financial statements, analyze and interpret using  Quizzes  In this task, students are expected to
horizontal and vertical analyses and various financial ratios. participate in all given quizzes.
3. Describe concepts and tools in financial planning and illustrate
financial planning process.  Written Examinations  These tasks are designed to assess students'
4. Identify the sources and uses of short-term and long-term knowledge and comprehension of the topics
funds, and the requirements, procedure, obligation to creditor, and principles. These are provided to help
and reportorial necessities. students validate the outcomes of their
5. Understand the basic concepts of risk and return, and the time practical activities.
value of money.
6. Identify the kinds, purpose, advantages, disadvantages, and
the risks of investment.
7. Apply basic personal finance principles and practices in
earning, spending, saving, and investing money.

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 Desired Learning Course Content/ Teaching and Textbooks/ Assessment
Outcomes (DLO) Subject Matter Learning Activities References
(TLAs)

At the end of the unit, students should be able to; Introduction to Financial Management Short discussions Cayanan, A. & Borja, Exercise Sets
1. Explain the major role of financial D. V. (2017). Business
management and the different individuals  Shareholders’ Wealth Maximization Group Discussion finance. Rex Book Activity
involved  Financial System about the Important Store, Inc.
2. Distinguish a financial institution from a  Financial Instruments Roles of a Financial Short Response/ Essay
financial instrument and financial market  Organizational Chart and the Roles Manager Writing
3. Enumerate the varied financial institutions of the VP for Finance
and their corresponding services Recitation
4. Compare and contrast
the varied financial instruments
At the end of the unit, students should be able to; Review of Financial Statement Preparation, Short discussions Cayanan, A. & Borja, Exercise Sets
1. Prepare financial statements Analysis, and Interpretation D. V. (2017). Business
2. Define the measurement levels Small Group Activity finance. Rex Book Activity
3. Perform vertical and horizontal analyses  Basic Financial Statements Store, Inc.
of financial statements of a single  Review of the Financial Statement Recitation
proprietorship Preparation
4. Compute, analyze, and interpret financial  Financial Statement Analysis
ratios
At the end of the unit, students should be able to; Financial Planning Tools and Concepts Short discussions Cayanan, A. & Borja, Exercise Sets
1. Identify the steps in the financial planning D. V. (2017). Business
process  Planning Recitation finance. Rex Book Activity
2. Illustrate the formula and format for the  Working Capital Management Store, Inc.
preparation of budgets and projected
financial statements
3. Explain tools for managing cash,
receivables, and inventory
MIDTERM
At the end of the unit, students should be able to; Sources and uses of short-term and long- Short discussions Cayanan, A. & Borja, Exercise Sets
1. Cite bank and nonbank institutions in the term funds D. V. (2017). Business
locality that would serve as possible Reporting finance. Rex Book Reporting
sources of funds for business operations  Debt and Equity Financing Store, Inc.
2. Compare and contrast the loan  Sources and Uses of Short-Term Recitation
requirements of the different bank and Funds
nonbank institutions  Sources and Uses of Long-Term
3. Draw a flow chart on the steps in the loan Funds
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 application  Problems Faced by SMEs in
4. List down obligations of entrepreneurs to Financing
creditors  Duties of the Borrower to Creditors
At the end of the unit, students should be able to; Basic Long-term Financial Concepts Short discussions Cayanan, A. & Borja, Exercise Sets/Activity
1. Calculate the future value and the present D. V. (2017). Business
value of money  Time Value of Money Answer sample finance. Rex Book
2. Compute for the effective annual interest  The Concept of Interest problems Store, Inc.
rate  Simple Interest
3. Compute loan amortization using  Compound Interest Recitation
mathematical concepts and the present  Future Value of Money
value tables  Present Value of Money
4. Apply mathematical concepts and tools in  Multiple Cash Flows
computing for finance and investment  Annuities
problems  Loan Amortization
5. Explain the risk-return trade-off  Effective Annual Interest Rate
 Basic Application of the Time Value
of Money on Investment Problems
At the end of the unit, students should be able to; Introduction to Investment Short discussions Cayanan, A. & Borja, Exercise Sets
1. Compare and contrast the different types D. V. (2017). Business
of investments  Risk-Return Trade-off Recitation finance. Rex Book Activity
2. Classify investment according to its type  Investments and the Risk Premium Store, Inc.
and features, and advantages and  Types of Investments and the
disadvantages Related Risks
3. Measure and list ways to minimize or  Risk Measures and Risk Reduction
reduce investment risks in simple case
problems
At the end of the unit, students should be able to; Managing Personal Finance Short discussions Cayanan, A. & Borja, Exercise Sets
1. Enumerate money management D. V. (2017). Business
philosophies  Financial Planning and the Recitation finance. Rex Book Activity
2. Illustrate the money management cycle Individual’s Life Cycle Store, Inc.
and give examples of sound practices in  Basic Principles of Personal Finance
earning, spending, saving, and investing
money
FINAL

Course Requirements 1. Major Examinations (Prelim to Finals)

2. Quizzes
3. Per chapter outputs as specified in the assessment
4. End of course reflective journals and compilation of outputs
5. Other additional requirements as specified by the teacher
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 Grading System Prelim - 20%
Midterm - 20%
Semi- Final - 30%
Final - 30%
Total 100%

Classroom Policies 1. Class attendance is essential to the learning and performance of students in this course.
2. Students must be officially enrolled for the semester where course is being offered.
3. Active participation in virtual class is a must.
4. Outputs must be submitted on time. Late submissions will still be accepted but with corresponding deductions.
5. Please read and abide the College’s policies concerning classroom behavior, ethical conduct, plagiarism and academic honesty as
contained in the Student Handbook.

Prepared by: Approved by:

DAISYBELLE S. BAÑAS CPA ENGR. JUANITO A. BALBUTIN, EdD,PhD

Instructor College President