Courses Offered

ACCT 110
PRINCIPLES OF ACCOUNTING I
3 units
The course introduces the accounting concepts, principles, and procedures needed in the bookkeeping and financial presentation of single proprietorships engaged in service and merchandising operations. Emphasis is placed upon the principles that govern the construction and operation of accounts, which then allow for periodic analysis, interpretation, valuation and income determination to take place. Whenever possible, quantitative approaches to illustrate accounting concepts is used.

ACCT 111
ACCOUNTING FOR RESTAURANT ENTREPRENEURS
3 units
ACCT 111 introduces the accounting concepts, principles, and procedures needed in the bookkeeping and financial presentation of restaurant entrepreneurs. Emphasis is placed upon the principles that govern the construction and operation of accounts, which then allow for periodic analysis, interpretation, valuation and income determination to take place. Whenever possible, quantitative approaches to illustrate accounting concepts is used.

ACCT 113
FUNDAMENTALS OF ACCOUNTING
3 units
The course introduces the accounting concepts, principles, and procedures needed in the bookkeeping and financial presentation of businesses, particularly sole proprietorships and corporations, engaging in service and merchandising operations. Emphasis is placed on the principles that govern the construction and operation of accounts, which then allow for periodic analysis, interpretation, valuation, and income determination to take place.

ACCT 115
FINANCIAL ACCOUNTING
3 units
The course focuses on the basic concepts of Accounting, primarily on the accounting cycle using the double entry system which includes: (1) identification of accounting transactions including the use of T-Accounts; (2) preparation of financial statements; and (3) discussion on the revenue cycle, the expense cycle, the financing cycle and the investment cycle as they relate to the accounting system. Emphasis is on the use of accounting information for making business decisions. Whenever possible, quantitative approaches to illustrating accounting concepts is used.

ACCT 120
PRINCIPLES OF ACCOUNTING II
3 units
Prerequisite: ACCT 110
The course introduces the accounting concepts, principles, and procedures needed in the bookkeeping and financial presentation of partnership and corporation. An introduction to Financial Statement Analysis and Basic Cost Volume Profit Analysis is also included. Whenever possible, quantitative approaches to illustrate accounting concepts is used.

ACCT 122
COST ACCOUNTING
3 units
Prerequisite: ACCT 111, 113, 115, or 120
The course is designed as an introduction to managerial and cost accounting, with special emphasis on its application to managerial decision making for strategic purposes. At the end of the course, the students should have a clear understanding and appreciation of the concepts, tools, and techniques necessary to address financial and strategic control problems typically faced by analysts, controllers, and managers. Areas covered include cost behavior, strategy in the context of managing financial decisions, and the nature of the interaction between strategic planning and managerial control.

ACCT 125
MANAGERIAL ACCOUNTING
3 units
Prerequisite: ACCT 111, 113, 115, or 120
The course is designed as an introduction to managerial and cost accounting, with special emphasis on its application to managerial decision making for strategic purposes. At the end of the course, the students
should have a clear understanding and appreciation of the concepts, tools, and techniques necessary to address financial and strategic control problems typically faced by analysts, controllers, and managers. Areas covered include cost behavior, strategy in the context of managing financial decisions, and the nature of the interaction between strategic planning and managerial control.

ACCT 130
RESOURCE MANAGEMENT
3 units
This is an introduction to the fundamentals of resource management in health projects and the various issues that arise as health projects go through their life cycles. The course uses Activity-Based Costing  (ABC) and management systems as the framework.

ACCT 135
ADVANCED MANAGERIAL ACCOUNTING
3 units
Prerequisite: ACCT 111, 113, 115, or 120
This course studies the role of management accounting systems in aiding managers of complex hierarchical organizations in planning and controlling their operations. Emphasis is on the challenges and opportunities of new information technology and new technology of modern operating and service processes.

ACCT 140
FINANCIAL REPORTING AND ANALYSIS
3 units
Prerequisite: ACCT 111, 113, 115, or 120
This course concentrates on the application of income taxes, leases and off-balance sheet financing, financial reporting quality, accounting shenanigans, analyst adjustments to reported financials.

ACCT 141
TAX ACCOUNTING
3 units
Prerequisite: ACCT 111, 113, 115, or 120
This is a course on the Philippine tax system. Topics include the role of taxes in business and investment decisions and its implication across all taxpaying activities. Emphasis is on income taxes and business taxes in the Philippines.

ACCT 142
CONTROLLERSHIP
3 units
Prerequisite: ACCT 111, 113, 115, or 120
This course studies the financial control function of accounting in an organization, including property control responsibility and internal audit functions. Emphasis is on tools that assist operating managers in their day-to-day financial decisions and in their relationship with investors, creditors, and some government agencies.

ACCT 151
ACCOUNTING INFORMATION SYSTEM
3 units
Prerequisite: ACCT 111, 113, 115, or 120
This course studies the accounting system. Emphasis is on internal control and technology; integration of structural documentation, tools and techniques; and providing a balanced coverage of system, EDP controls, and auditing.

ACCT 180
SPECIAL TOPICS IN ACCOUNTING
3 units
Prerequisite: ACCT 111, 113, 115, or 120
This course studies current issues in accounting. Topics may include accounting for mergers and consolidations, accounting for installment sales, consignments, EDP bookkeeping system, accounting for income taxes, design of management control systems, Kaizen costing systems, balanced scorecard, and activity-based costing system.

ACCT 190
SEMINAR IN ACCOUNTING
3 units
Prerequisite: ACCT 111, 113, 115, or 120
This is a seminar on topics relevant in the preparation of students for their involvement in the Philippine business community. Topics include concepts related to accounting, special taxes, ethics in accounting and financial statement preparation, public-fiscal administration, and accounting record-keeping in accordance with government requirements.

FINN 111
FUNDAMENTALS OF FINANCE
3 units
Prerequisite: ACCT 110, 111, 113, 115, or 120
FINN 111 is a 3-unit course covering relevant topics regarding financial decision making. The course aims to introduce students to the tools and techniques of financial management and their use to managerial decision making.

FINN 112
FINANCIAL PLANNING
3 units
Prerequisite: ACCT 110, 111, 113, 115 or 120
FINN 112 is a 3-unit course covering relevant topics regarding theory-based and relevant understanding of financial decision making. This course aims to introduce the students to the tools and techniques of financial management, and their use to managerial decision-making. The course emphasizes the understanding of finance theory and working knowledge of the financial environment in which the firm operates in order to develop appropriate financial strategies.

FINN 113
PRINCIPLES OF FINANCE
3 units
Prerequisite: ACCT 110, 111, 113, 115 or 120
The course emphasizes the understanding of finance theory and working knowledge of the financial environment in which the firm operates in order to develop appropriate financial strategies. Hence, it covers the whole range of basic finance concepts, economics and financial markets, financial statement analysis, risk analysis, the valuation process, capital budgeting, and capital structure and dividend policy. It also covers financial analytical tools, cash flow management techniques & working capital management.

FINN 115
FINANCIAL MANAGEMENT
3 units
Prerequisite: ACCT 110, 111, 113, 115 or 120
This course is an introductory survey of modern corporate financial theory and policy, using a combination of lecture and case study methods of instruction to focus on problems in modern portfolio theory and corporate asset and liability management. Topics include portfolio theory, risk management, capital budgeting, financial decisions, and corporate control transactions. The first half of the semester focuses on investment issues while the second half focuses on corporate finance issues.

FINN 117
ENTREPRENEURIAL FINANCE
3 units
Prerequisite: ACCT 110, 111, 113, 115 or 120
The course builds on the concepts of finance learned in the basic accounting and finance courses that have relevance to the entrepreneurial venture from start-up to "harvest". While we are interested in the entrepreneur as a person, we are even more interested in the entrepreneurial process. The central focus of the course is to gain an understanding of the financing of entrepreneurial ventures.

FINN 117.30
ENTREPRENEURIAL FINANCE
3 units
Prerequisite: ACCT 111
The purpose of this course is to provide students with the opportunity to develop their understanding of financial management processes relating to the international hospitality industry.

FINN 120
FINANCIAL STATEMENT AND CREDIT ANALYSIS
3 units
Prerequisite: FINN 111, 112, 113, 115 or 117
This course studies how banks and creditors examine the creditworthiness of potential/existing clients. Focus is on credit investigation, financial statement analyses, non-financial considerations, account monitoring, and the necessary preparation for a presentation before the Credit Committee.

FINN 121
INVESTMENT MANAGEMENT
3 units
Prerequisite: FINN 111, 112, 113, 115 or 117
FINN 121 (Investment Management) is a 3-unit elective course that aims to introduce students to the intriguing world of money and investing. The course exposes them to the various investment instruments available in the market, how these instruments work, and how they themselves can invest in said instruments. At the end of the course, the students are also expected to know the different company valuation models used in fundamental analysis.

FINN 122
INVESTMENT BANKING
3 units
Prerequisite: FINN 111, 112, 113, 115 or 117
This course intends to provide students with an overview of Investment Banking and the dynamics that make it possible for corporations, governments and financial institutions to raise capital or funding to support their businesses/mandates. The course demonstrates how the different teams within Investment Banking (i.e. debt capital markets, equity capital markets, M&A, treasury sales, credit risk, compliance, legal, etc.) interact to successfully execute transactions.

FINN 123
INVESTMENT ANALYSIS
3 units
Prerequisite: FINN 111, 112, 113, 115 or 117
FINN 123 is a 3-unit finance elective that aims to introduce the students to the characteristics, valuation, and analysis of fixed-income investments and markets. The course is designed to cover all fixed-income topics that will be encountered in the CFA Level 1 examination.

FINN 124
EQUITY INVESTMENT ANALYSIS
3 units
Prerequisite: FINN 111, 112, 113, 115 or 117
Finance 124 is a 3-unit course focusing on the analysis of equity investments. Tackling both Fundamental and Technical analysis.

FINN 131
BANKING AND OTHER FINANCIAL INSTITUTIONS
3 units
Prerequisite: FINN 111, 112, 113, 115 or 117
The course introduces the banking concepts and procedures. It also introduces the opportunities for the students to learn the operations within the banking industry.

FINN 132
CURRENT ISSUES IN COMMERCIAL BANKING
3 units
Prerequisite: FINN 111, 112, 113, 115 or 117
The course introduces the students to the current issues in the banking sector. This course studies the various areas in commercial banking within the context of universal banks. Emphasis is on the leading foreign and local commercial banks, the Central Bank of the Philippines, and other government financial institutions. Topics include government regulations, monetary systems, and banking operations.

FINN 141
INTERNATIONAL FINANCIAL MANAGEMENT
3 units
Prerequisite: FINN 111, 112, 113, 115 or 117
This course studies financial decisions arising from developments in the international financial markets and exchange rates from the perspective of multinational enterprises. Topics include pricing in the foreign currency and Eurocurrency markets, use of forward exchange for hedging, foreign currency financing, and exposure management.

FINN 142
INTERNATIONAL FINANCE AND FOREIGN EXCHANGE MARKET
3 units
Prerequisite: FINN 111, 112, 113, 115 or 117
This course studies the basics of international treasury operations, international banking services, import-export documentation, including advanced financial management techniques such as leading and lagging, netting, hedging, and swaps; and an analysis of a developing country’s external debts.

FINN 150
ADVANCED CORPORATE FINANCE
3 units
Prerequisite: FINN 111, 112, 113, 115 or 117
This course studies the corporation, and the relationship of its financial system to other functions within the firm, with emphasis on financial policy-making through decisions made in asset allocation, capital structure mix, dividend policy, optimum debt levels, and capacity valuation in the market.

FINN 180
SPECIAL TOPICS IN FINANCE
3 units
Prerequisite: FINN 111, 112, 113, 115 or 117
This course is an introduction to particular areas in finance that are of current importance and relevance, and of general interest.

FINN 180.03
SPECIAL TOPICS IN FINANCE: PERSONAL FINANCE
3 units
This course discusses personal financial management and the values and attitudes that determine one’s spending and saving habits. Topics include good habits and practices concerned with financial literacy; practical, simple, and powerful financial management principles; and entrepreneurial concepts and their application in small-scale business opportunities.
FINN 180.04
SPECIAL TOPICS IN FINANCE: INTRODUCTION TO RISK MANAGEMENT
3 units
Prerequisite: FINN 111, 112, 113, 115 or 117
This course discusses basic concepts and applications of the principles of financial innovation through financial derivatives. Emphasis is on the role of financial derivatives in the global market and local economy. Topics include recent developments in financial and commodity hedging, its application, and ethical issues.

FINN 181
SPECIAL TOPICS IN INVESTMENT ANALYSIS
3 units
Prerequisite: FINN 111, 112, 113, 115 or 117
Special Topics in Investment Analysis (FINN 181) is a three-unit introductory course on derivatives and alternative investments. This course builds the conceptual framework for understanding the basic derivative securities and alternative investments, their valuation, unique risk-return characteristics and opportunities, markets, and their relation to traditional bond and equity investments.

FINN 182
SPECIAL TOPICS IN BANKING
3 units
Prerequisite: FINN 111, 112, 113, 115 or 117
This course studies financial institutions, financial markets, and their relationship to public and management policies. Topics include market structure, profit strategies, relationship of commercial banks and other financial institutions, problems of asset and liability management, theory of interest and asset prices, and credit risk analysis.

FINN 190
SEMINAR IN FINANCE
3 units
Prerequisite: FINN 111, 112, 113, 115 or 117
This seminar on current issues in finance discusses leasing, mergers, and acquisitions; corporate reorganizations; financial planning and working capital management; investment decision making under uncertainty; cost of capital; capital structure; pricing of selected financial instruments and corporate liabilities; dividend policy; corporate valuation; and taxation.