Professional Documents
Culture Documents
I.
COURSE DESCRIPTION: The objective of the course is to introduce concepts and techniques of finance. This course builds the foundation for all subsequent finance
courses and provides basic tools every business student needs for success in their career. Regardless of your chosen future specialization, this course will help you make
personal financial decisions such as investing into the stock market or buying a house.
By the end of their four-year stay at DMC, students should be able to:
1. Manifest academic excellence through their globally-competitive skills and desirable work ethics.
2. Exemplify the qualities of a graduate who achieves optimum integral human development.
3. Exhibit leadership by developing socially-oriented programs for disadvantaged communities to promote social justice, equity and transformation leading to self-
reliance.
4. Apply their acquired technology-based skills to their chosen field of practice.
5. Demonstrate excellence as active partners in nation-building through research and innovation.
6. Advocate nationalism through athletics, culture and the arts.
1. Demonstrate working knowledge in the areas of financial accounting and reporting, cost accounting and management, management accounting, auditing,
accounting information systems, taxation and accounting research.
2. Appraise ethical problems / issues in practical business and accounting situations and recommend appropriate course of action that adheres to the professional
code of ethics.
3. Employ technology as a business tool in capturing financial and non-financial information, preparing reports and making decisions.
1- a. Record financial transactions in compliance with generally accepted accounting standards for sole proprietorships, partnerships, corporations, government and
not-for-profit organizations.
1- b. Record financial transactions in compliance with generally accepted accounting standards for sole proprietorships, partnerships, corporations, government and
not-for-profit organizations.
1- c. Prepare general-purpose financial reports in accordance with generally accepted accounting standards.
1- d. Prepare individual and corporate income tax returns and basic tax planning in compliance with relevant legislations and regulations.
1- e. Perform independent audit of financial statements and prepare audit reports and other reports to management.
1- f. Perform cost-benefit analysis for management decisions.
1- g. Design and implement a management control and performance system.
1- h. Communicate effectively the results of financial analysis.
2- a. Recognizing and refraining from either actively or passively subverting the attainment of the organization's legitimate and ethical objectives.
2- b. Recognizing and communicating professional limitations or other constraints that would preclude responsible judgment or successful performance of an activity
3. Evaluate and design an appropriate computer based information systems in organizations such as financial accounting system, performance management and
monitoring system, payroll system and executive information system
COURSE-LEVEL STUDENT LEARNING OUTCOMES:To introduce the business student to the tools and techniques of decision making in finance. Upon completion of
this course, students should:
ECON. 1 SYLLABUS DMCCF SBA BS
1. Understand the characteristics of financial markets and instruments, and be conversant in financial technology.
2. Understand the finance function within business organizations.
3. Be able to analyze and interpret financial information so one can make effective and informed business decisions.
II.
Expected DMCian Identify Desired Result: By the end of the program, the students are able to:
Graduate Attribute
God Fearing Manifest the spirit of Faith by internalizing and applying the principles of oneness, peace and prosperity through Gospel teachings in any
circumstances regardless of beliefs.
Knowledgeable Inculcate the significance of various learning processes towards attainment of goals to become productive graduate and effective business
administrators or marketing managers.
Socially Strengthen awareness on the significance of social gatherings, meetings, and confrontations to be able to develop acceptance of certain
Responsible responsibilities towards enhancement of public relation with the community they served.
Multi- Enhance and develop the learners potentials by applying the acquired skills and knowledge in achieving the goals of daily undertakings.
talented/Versatile
Committed to Serve Internalize the essence of service to oneself, family, community and the country which are among the significant values of a good business
administrator or marketing manager.
Perceptive Performed the tasks Interpretations of the tasks Reflections and opinions The group performance of
creatively, critically objectives were based on are somehow based on the assigned tasks were
coupled with honesty and the set principles and the courtesy and respect. practically not visible.
sincerity
values of the college.
(Knowledgeable)
Innovative The performance of the The duties and functions Some members displayed Displayed no interest in
assigned tasks was were performed with interest towards the the performance of tasks
genuinely based on strategies and techniques. attainment of the assigned due to its physical
excellent individuals tasks. difficulties.
initiative.
Strategic Displays high level of Capable of establishing Lacks the skills, opinions Incapable of carrying tasks
performance and even methods that are and ideas when confronted as expected due to limited
beyond expectations. beneficial and for the with challenging initiatives.
welfare of all concerned.
circumstances.
(Committed to Serve)
Committed to service for Has displayed high level Performed tasks related to Punctuality does not exist, Total avoidance of
the welfare of DMCians commitment, dedication Public Community irregular appearances performing responsibilities
and service for the safety Services with the occurred, and poor and lacks of self-
and security of every observance of Public services to all concerned confidence in delivering
DMCian. Relation principles. are visible. social responsibility.
III.
GRADING SYSTEM
Preliminary Grade (PG) Midterm Grade (MG) Pre-final Grade (PFG)/ Finals Grade (FG) Semestral Final Grade (FG)
PRELIM EXAM 40% MIDTERM EXAM 40% PREFINAL EXAM 40% FINA EXAM 40% PG 25%
QUIZZES 25% QUIZZES 25% QUIZZES 25% QUIZZES 25% MG 25%
ORAL RECITATION/ ORAL RECITATION/ ORAL RECITATION/ ORAL RECITATION/ PFG 25%
ECON. 1 SYLLABUS DMCCF SBA BS
Course Objectives, Topics, Time Student Learning Outcomes Assessment Strategies Outcomes-Based
Allotment (SLO) (AS) Assessment/Results/Evidence
(OBARE)
PRELIMINIARY COVERAGE
MODULE 1 : 4 Hours
MIDTERM COVERAGE
SEMI-FINALS COVERAGE
MODULE 8 : 3 Hours
At the end of the Module, students are
Chapter 8- INTERMEDIATE TERM expected to;
FINANCING
1.) understand the advantages of
1. Advantages of Intermediate Term intermediate term financing;
Financing 2.) enumerate the types of term loans;.
2. Term Loans by Private Financial
Institutions
3. Term Loans by the Government
MODULE 9 : 4 Hours
At the end of the Module, students are
Chapter 9- LEASING expected to;
FINALS COVERAGE
MODULE 10 : 4 Hours
At the end of the Module, students are
Chapter 10- FINANCIAL ANALYSIS expected to;
1. Financial Analysis Defined 1.) know the interested group that are
2. Types of Analysis concerned of the financial state of a firm.
3. Financial Ratios 2.) understand what is financial ratio and
4. Comparative Ratio Analysis its importance to the firm;.
3. discuss the importance of comparative
ratio analysis;
Chapter 12- BUSINESS FAILURE, At the end of the Module, students are
REORGANIZATION AND LIQUIDATION expected to;
1. Regular attendance is required of all students. Attendance is counted upon the first day of regular classes regardless of the date of the students enrollment.
2. A student who has incurred absences of more than twenty (20%) of the required total number of class hours and laboratory periods in a given time shall be
considered failed.
3. Tardiness beyond twenty (20) minutes is considered an absence. Three late entrances shall be counted as an absence for the purpose of record keeping.
4. A student is considered absent, from class if he/she is not present within the first third fraction of the scheduled class time.
V. REFERENCES:
EARL RUSSELL S. PAULICAN, REB RACHELL-ANN B. BULJATIN, CPA DR. DINO JOEY CORDOVA
INSTRUCTOR OIC- DEAN SBA VP- ACADEMIC AFFAIRS/DEAN OF INSTRUCTION