Republic of the Philippines

POLYTECHNIC UNIVERSITY OF THE PHILIPPINES

Office of the Vice President for Academic Affairs
COLLEGE OF ACCOUNTANCY & FINANCE

COURSE SYLLABUS and LEARNING PLAN

COURSE TITLE : FINANCIAL MARKETS

COURSE CODE : ACCO 20083

COURSE CREDIT : 3 UNITS

PRE-REQUISITE : NONE

COURSE : This course is intended to help students understand the role of financial institutions and markets play in the business environment that students will
DESCRIPTION face in the future. It also helps students to develop a series of applications of principles from finance and economics that explore the connection
between financial markets, financial institutions, and the economy. Students will learn commercial banks, investment banks, insurance companies,
mutual funds, the Bangko Sentral ng Pilipinas, and their role of in the economy.

Institutional Learning Outcomes Programs Outcomes Course Outcomes

1. Creative and Critical Thinking
2. Effective Communication
3. Strong Service Orientation
4. Passion to Life-Long Learning
5. Sense of Personal and Professional Ethics
Students will be able to gain understanding the how the
financial market works and design strategies on how to
maximize profit and wealth
Students will be able to articulate and describe the
financial markets in both local and international setting
that will aid them in making sound recommendation to
their future clients and/or management
Students will be able to create opportunities and
package service offering. This course will enable them
to explore alternatives and recommend best approach
available for their future clients and/or management
Students will have a grasp on the fundamentals of
financial markets and its play in a larger picture. This will
open and encourage long term exploration and learning
about the ins and outs of the subject.
Students must demonstrate a capable manager or an
associate, at least, that is seen with objectivity and
integrity at all times.
Upon completion of the course, the students will be able
to:
a. Describe the financial systems in both local and
international setting
b. Determine the methodologies to assess the risks
involve in financial markets particularly in debt and
equity security trading
c. Identify the agencies that may affect and drive the
continuous development of the financial market
structure
d. Apply the skills and knowledge obtain in
accounting and financial reporting
e. Create strategies on how to handle challenges in
entering financial markets

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 6. Sense of Nationalism and Global Responsiveness
7. Community Engagement
8. Adeptness in the Responsible Use of Technology
9. High Level of Leadership and Organization Skills
Students must participate through contributing the skills
earned by allowing them to be part of contributors of
growth in the industry through the provision of quality
financial management through their knowledge in
financial markets in both local and international settings.
Students must understand the relevance of the services
in the development of their communities, particularly the
advise that they can extend to the stakeholders.
Students must know how to the use of technology and
online platform made available to maximizing financial
capabilities.
Student is expected to form part of the leadership team,
advisory at the very least, of the firm they will engage in
the future and make strategic financial directions. The
maturity is expected to be further demonstrated at all
times.

DETAILED LEARNING PLAN

WEEK NO. OF RESOURCES/
TOPIC LEARNING OUTCOMES METHODLOGIES ASSESSMENT
NO. HOURS REFERENCES
Class Management The learner will be to:  Lecture and discussion  Copy of the syllabus  Summary of
 Introduction to the course  Have an appreciation of the  Manage expectation by  Student handbook student reflection
 Discussion of the syllabus coverage of the course sharing insights of the and expectation
1 1
 Classroom policies  Establish order in the class instructor and the students  Elect class
officers, prepare
seat plan.

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 Introduction to Financial
Systems and Financial Market
 Nature and Importance of
Financial System
 Elements of Financial
System
1 3  Nature and Importance of
Financial Market
 Money Market vs. Capital
Market
 Primary Market vs.
Secondary Market
Philippine Financial System
Role of Bangko Sentral ng
Pilipinas and Monetary Board
 History of Currency and
2 3 Notes
 Financial Reporting of
Banking Institutions
 Monetary Policy
 Financial Regulation
Managing Credit Risk in Money
Market
 Credit Ratings
 Credit Information System
 Cost of Debt
3–4 6  Managing Liquidity and
Solvency
 Valuation of Collaterals
After the session the student is  Lecture Fundamentals of  Recitation
expected to:  Case study Financial Markets by  Presentation
 Describe the elements of financial Lascano, Baron and  Quiz
systems, particularly the financial Cachero
market
 Describe the importance of financial
market in maximizing firms profit and
wealth
 Differentiate the different types of
financial markets
After the session, the learner must:  Lecture Fundamentals of  Recitation
 Describe the role of Bangko Sentral  Case Study Financial Markets by  Reaction Papers
ng Pilipinas in the Financial Market  Field Exposure Lascano, Baron and  Quizzes or Long
 Describe the evolution of currency Cachero Exams
and instruments used in financial
markets
 Set their personal target of inflation
based on the information made
available to them
 Correlate the roles of different
agencies in the financial market
environment
After the session, the student is  Lecture Fundamentals of  Recitation
expected to:  Problem Solving Financial Markets by  Quizzes or Long
 Identify the different levels and  Case Study Lascano, Baron and Exams
methods of rating entities Cachero
 Make recommendation on the
results of liquidity and solvency
 Understand how to improve value of
collaterals
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 Financial Instruments
 Negotiable Certificates of
Deposit
 Short-Term and Long-Term
Commercial Papers
 Banker’s Acceptances
5–7 9  Treasury Bills, Notes and
Bonds
 Repurchase Agreement
 Risk on Trading Financial
Instruments
 Accounting for Financial
Instruments
8 3
Debt Securities Market
 Types of Long Term
Securities
9 – 10 6  Strategies and Challenges
in Bond Market
 Assessing Bond Value
9 Equity Securities Market
 Types of Stocks
 Rights vs Warrants
 Types of Market
Capitalization
 Stock Valuation (use of
11 – 13
Market Value Ratios)
 Philippine Stock Exchange
 Corporate Compliance and
Governance
 Optimizing Transaction
Costs
After the session, the leaner is expected  Lecture Fundamentals of  Recitation
to:  Problem Solving Financial Markets by  Quizzes or Long
 Describe the different financial  Case Study Lascano, Baron and Exams
instrument Cachero
 Identify the limitations or risk in using
each financial instrument
 Describe how financial instruments
be valued and treated in financial
reports
MIDTERM DEPARTMENTAL EXAMINATION
After the sessions, the student is  Lecture Fundamentals of  Recitation
expected to:  Problem Solving Financial Markets by  Quizzes or Long
 Identify different types of bonds  Case Study Lascano, Baron and Exams
 Select the bond or debt security Cachero
investments that will yield higher
value
After the session, the student is  Lecture Fundamentals of  Recitation
expected to:  Problem Solving Financial Markets by  Quizzes or Long
 Describe the different types of  Case Study Lascano, Baron and Exams
market capitalization Cachero
 Determine value of stocks based on
the financial information made
available to them
 Describe the rules and regulations
applicable for a listed corporation
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 Platforms for Capital Market After the sessions, the student is  Lecture Fundamentals of  Recitation
 Conventional Brokerage expected to:  Field Exposure Financial Markets by  Quizzes or Long
 Online Trading  Describe how to trade in capital  Case Study Lascano, Baron and Exams
 Mutual Funds market Cachero
 Make their own online trading
14 3
account
 Identify the advantages and
disadvantages of conventional and
online trading

International Financial Market &
Innovations
 Nature of International
Financial Market
 Foreign Direct Investments
 Currency Exchange
15 – 16 6  Cryptocurrency
 Country Risk Premium
 Off-shore Banking Units
 World Bank and
International Finance
Corporation
After the sessions, the student is  Lecture Fundamentals of  Recitation
expected to:  Field Exposure Financial Markets by  Quizzes or Long
 Describe the different factors that  Case Study Lascano, Baron and Exams
affect the strategies in doing Cachero
international financial market
 Describe the roles of international
agencies that may affect the
financial market
 Identify the risk that may affect the
financial market strategies

17 3 FINAL DEPARTMENTAL EXAMINATION

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REFERENCES (Reading Materials)

 CIRC HF 4910 S28 2015, Saunders, Anthony, Financial Markets and institutions, 2015
 CIRC HF 4026 B75 2013, Brigham, Eugene F., Fundamentals of Financial Management, 2013
 CIRC HF 4026 R826 2015, Ross, Stephen A., Financial Management: principles and applications, 2015
 Gitman Lawrence J. and Zutter, Chad J., Principles of Managerial Finance, 13th edition. 2012
 Lascano, Marvin V., Baron, Herbert C., Cachero, Andrew L., Fundamentals of Financial Markets. 2019

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GRADING SYSTEM
Class Standing 70%
Quizzes 70%
Assignments, recitation 10%
Seatwork, files, notebook 10%
Attendance, right conduct 10%
Departmental examination 30%
Total 100%

Final Grade = (1st Grading Period + 2nd Grading Period)

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ATTENDANCE

The allowed number of absences for students enrolled in ACCO 20083 with once-a-week meeting is three (3). Request for excused absences or waiver of absences must be
presented upon reporting back to class. Special examinations will be allowed only in special cases, such as prolonged illness. It is the responsibility of the student to monitor his/her
own tardy incidents and absences that might accumulate leading to a grade of “FA,” (Failed due to Absences). It is also his/her responsibility to consult with the teacher, chair or
dean should his/her case be of special nature.

ACADEMIC HONESTY

All BSA and BSMA students are expected to be academically honest. Cheating, lying and other forms of immoral and unethical behavior will not be tolerated. Any student found
guilty of cheating in examinations will (at a minimum) receive a grade of 5.0 in the said test.

Prepared by the Committee on ACCO 20083 Revision:

HERBERT BARON ANDREW L. CACHERO MARVIN V. LASCANO OLIVIA C. AYUYAO EDITHA PERALTA
Member Member Chairman Member Member

Reviewed by:

MARIETTA M. DOQUENIA GLORIA A. RANTE

Chairperson, Basic Accounting Chairperson, Higher Accounting

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 Recommending approval by:
LILIAN DE LA MERCED-LITONJUA
Dean

Approved by:

DR. MANUEL M. MUHI

Vice President for Academic Affairs

Student’s Copy

I have read the course syllabus and I understand that I have to comply with the requirements of the course and the expectations from me as a student of ACCO 20083 during the
First Semester of SY 2019-2020. I am fully aware of the consequences of non-compliance with the above-mentioned requirements and expectations.

Printed name and signature of student

Date

---------------------------------------------------------------------------------------------------------------------------
Teacher’s Copy

I have read the course syllabus and I understand that I have to comply with the requirements of the course and the expectations from me as a student of ACCO 20083 during the
First Semester of SY 2019-2020. I am fully aware of the consequences of non-compliance with the above-mentioned requirements and expectations.

Printed name and signature of student

Date
Effective School Year 2019-2020