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Office of the Graduate School

Course Syllabus in Fiscal Management

Course Content Overview
The course Fiscal Management deals with the theory and practice of
fiscal management in relation to education and how institutional resources
be use coupled with performance analysis of students, teachers and suport
to operations of the school.
The key concepts of the course include deep understanding of
resources availability, allocation, expenditures, recording, accounting,
auditing and outsourcing.
The field of study consists of statement operations and balances,
accounting structures, budgeting revenues, activity funds, internal control
system and audits, feedback mechanisms, and action for improvements
including facility planning and auxilliary management.

Fiscal Management Principles, Roles and Objectives

o Adequacy, Equity and Equality
o Organization of Financial Management Functions
o National Perspective on Financing Education
o Future Challenges to Funding Public Education
Resource Allocation and Financial Planning
o Planning School Budgets
o Developing a School Budgets
o Sources of Revenue
o Global Economy and Multinational Enterprises
o Foreign Currency Markets and Exchange Rates
Accounting, Budgeting and Reporting
o Why do we have accounting systems?
o Financial Analysis
o Financial ratios
o Return of Investments
o Inflation, earnings and balance
o Student Activity Accounts
o Fundraising
o Financial Statements
o Auditing
Determinants of Valuation in Education
o Time value of money
o Continuous Compounding and Discounting
o Analysis and Risk of Return
o Common Stock: Characteristics, Valuation and Issuance
Capital Investment Decision
o Capital Budgeting and Cash Flow Analysis
o Decision Criteria and Real Option Considerations

Syllabus in Fiscal Management

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Dr. Evangeline P. Omadto

Cost of School Capital, Capital Structure and Divident Policy

o The cost of capital
o Capital structure concepts and management
o Breakeven Analysis
o Divident Policy
Working Capital Management and Financial Forecasting
o Fundamentals of WCM and FF
o Management of Account Receivables and Inventories
o Short and Intermediate term Funding Alternatives
Lease Financing, Corporate Restructuring, Taxes and
Managing Resources for Higher Performance and Productivity
o What are Educational Resources?
o The relationship between resource allocation and
o allocating resources for higher performance and
o Educational Choice
Managing Human Resources
o Planning staffing needs and enrollment projections
o Employment
compensation programs
o Collective bargaining
Managing Facilities for Higher Performance and Productivity
o School Facilities
o Facility Design and Student Achievement
o School-Facility Planning
o Environment Issues
Auxilliary Services: Food, Safety, Security and Transportation
o Major Auxilliary Services
o Food service
o Safety and security
o Transportation
Crises management in financial education system
Risk Management in financial education system

Schilling, Craig A., and Tomal, Daniel R. Resource Management for
Administrators: Optimizing Fiscal, Facility and Human Resources. The
Rowman and Littlefield Publishing, United States (2013)
Moyer, Charles R, et. al. Contemporary Fiscal Management. 12th
Edition. Wake Forest University Graduate School of Management. SouthWestern College Publishing, USA. 2007
Mayo, Herbert B. Basic Finance: Philippine Edition. The College of New
Jersey. Cengage Learning Asia Pte Ltd, Singapore

Syllabus in Fiscal Management

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Dr. Evangeline P. Omadto

Prepared by:



Syllabus in Fiscal Management

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Dr. Evangeline P. Omadto