DR. YANGAS COLLEGES, INC.

(Formerly Dr. Yangas Francisco Balag as Colleges!

"a#as, Boca$e, B$lacan

CENTER FOR CURRICULUM DEVELOPMENT AND INSTRUCTIONAL TECHNOLOGY COURSE SYLLABUS

COLLEGE OF ACCOUNTANCY College Course Title Course Code No. of units No. of hours/lecture No. of units/la orator! "ear level and semester Course description Course %eneral o 'ectives Mode of evaluation Mathematics of Investment Math 30 3 3 hours per wk/18 weeks 0 #irst !ear/$econd semester $tud! of the applications of fundamental mathematical concepts in the field of accountin%& finance& mana%ement& marketin% and usiness information s!stems (nhance the mathematical skills of students To develop the students) understandin% of the mathematical concepts and procedures with applications in the field of accountin%& finance& mana%ement& marketin% and usiness information s!stems Class standin% * +0,- class participation& seat works& %raded assi%nments& .ui//es 0ritten e1aminations * +0,- four periodical e1ams Character * 10,- student2s attitude in class 3ttendance * 10, 4reliminar! * 56, Midterm * 56, $emifinal * 56, #inal * 56,

0ei%ht distri ution of final %rade

C789$( 78T:IN(

0((; 1

T74IC/:($$7N Class orientation on course re.uirements& policies

$4(CI#IC :(39NIN< 7=>(CTI?($ <et to know the students2 %eneral ack%round and interests@iscuss rules and policies @iscuss %radin% s!stem and re.uirements @efine and e1plain the asic terms in simple interest computation- learn and appl! simple interest formula and other derived formulas @efine and e1plain ke! terms in simple discountdifferentiate simple discount from simple interest- appl! the formulas in simple discount computation- appl! the principles of simple discount in promissor! notes
Define the key terms in compound interest; differentiate compound interest from simple interest; learn to compute maturity value, present value, future value in compound interest computation; learn the difference between nominal and periodic rates of interest; apply the concepts of compound interest in equation of value

$T93T(<I($ :ecture

9(#(9(NC(/$

$imple Interest

:ecture <raded e1ercises Aui/ :ecture <raded e1ercises Aui/ :ecture <raded e1ercises Aui/

$iru%& 0inston& $.& Mathematics of Investment. 500B $iru%& 0inston& $.& Mathematics of Investment. 500B

5C3

$imple discount/4romissor! notes

+C6

Compound interest

Ditto

D BC8

4reliminar! e1amination 7rdinar! annuit!

Learn the key concepts in simple ordinary annuity; compute future value, present value, periodic payment, periodic interest rate and term of a simple ordinary annuity Understand the key terms of an ordinary annuity due; differentiate between ordinary annuity and annuity due; compute future value, present value, payment size and term of an annuity due Understand the key concepts in deferred annuity; compute present value, periodic payment, length of deferral period and term of a deferred annuity; distinguish deferred annuity from ordinary annuity and annuity due
Understand general annuity; differentiate general annuity from other

8CE 10 11C15 15C13

3nnuit! due Midterm e1amination @eferred annuit! <eneral annuit!

:ecture <raded e1ercises Aui/ :ecture <raded e1ercises Aui/

Ditto

Ditto

:ecture <raded e1ercises Aui/ :ecture

@itto @itto

forms of annuity; compute the future value, present value, periodic payment and term of a general annuity

<raded e1ercises Aui/ :ecture <raded e1ercises Aui/ :ecture <raded e1ercises Aui/ @itto @itto

1+ 16 1DC1B 18

$emifinal e1amination 4erpetuities 3morti/ation and sinkin% fund #inal e1amination 3pprovalF (lenita 3 dela Cru/ #acult! (van%eline =al oa& C43 @ean& Colle%e of 3ccountanc!
Understand the key terms in perpetuities; understand the relationship between perpetuity and annuity Understand the key concepts in amortization and sinking fund; prepare amortization and sinking fund schedules

4repared !F