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 20093

COURSE CREDIT : 3 UNITS

PRE-REQUISITE : Financial Management, Economic Development

COURSE DESCRIPTION : This course is intended to help students understand the role of financial institutions and markets play in the business environment that students will
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
DETAILED LEARNING PLAN
WEEK NO. OF
TOPIC
NO. HOURS
Class Management
 Introduction to the course
 Discussion of the syllabus
1 1
 Classroom policies
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
2–3 6 must:
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 financial markets.
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.
LEARNING OUTCOMES METHODLOGIES RESOURCES/REFERENCES ASSESSMENT
The learner will be to:  Lecture and  Copy of the syllabus  Summary of
 Have an appreciation of the discussion  Student handbook student reflection
coverage of the course  Manage expectation and expectation
 Establish order in the class by sharing insights of  Elect class officers,
the instructor and the prepare seat plan.
students
After the session the student is  Lecture  Textbook  Recitation
expected to:  Case study  Online References  Presentation
 Describe the elements of  Quiz
financial systems, particularly
the financial 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  Lecture  Textbook  Recitation
 Case Study  Online References  Reaction Papers
 Field Exposure
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 Role of Bangko Sentral ng
Pilipinas and Monetary Board
 History of Currency and
Notes
 Financial Reporting of
Banking Institutions
 Monetary Policy
 Financial Regulation
Managing Credit Risk in Money
Market
 Credit Ratings
 Credit Information System
4–5 6  Cost of Debt
 Managing Liquidity and
Solvency
 Valuation of Collaterals
Financial Instruments
 Negotiable Certificates of
Deposit
 Short-Term and Long-Term
Commercial Papers
 Banker’s Acceptances
6–8 9  Treasury Bills, Notes and
Bonds
 Repurchase Agreement
 Risk on Trading Financial
Instruments
 Accounting for Financial
Instruments
8 wks 25
9 - 10 6 Debt Securities Market
 Describe the role of Bangko  Quizzes or Long
Sentral ng Pilipinas in the Exams
Financial Market
 Describe the evolution of
currency 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  Textbook  Recitation
expected to:  Problem Solving  Online References  Quizzes or Long
 Identify the different levels and  Case Study Exams
methods of rating entities
 Make recommendation on the
results of liquidity and solvency
 Understand how to improve
value of collaterals
After the session, the leaner is  Lecture  Textbook  Recitation
expected to:  Problem Solving  Online References  Quizzes or Long
 Describe the different financial  Case Study Exams
instrument
 Identify the limitations or risk in
using each financial instrument
 Describe how financial
instruments be valued and
treated in financial reports
MidTerm Exam
After the sessions, the student is  Lecture  Textbook  Recitation
expected to:  Problem Solving  Online References
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  Types of Long Term  Identify different types of  Case Study  Quizzes or Long
Securities bonds Exams
 Strategies and Challenges in  Select the bond or debt
Bond Market security investments that will
 Assessing Bond Value yield higher value
11 - 13 9 Equity Securities Market After the session, the student is  Lecture  Textbook  Recitation
 Types of Stocks expected to:  Problem Solving  Online References  Quizzes or Long
 Rights vs Warrants  Describe the different types of  Case Study Exams
 Types of Market market capitalization
Capitalization  Determine value of stocks
 Stock Valuation (use of based on the financial
Market Value Ratios) information made available to
 Philippine Stock Exchange them
 Corporate Compliance and  Describe the rules and
Governance regulations applicable for a
 Optimizing Transaction listed corporation
Costs
Platforms for Capital Market After the sessions, the student is  Lecture  Textbook  Recitation
 Conventional Brokerage expected to:  Field Exposure  Online References  Quizzes or Long
 Online Trading  Describe how to trade in  Case Study Exams
 Mutual Funds capital market
 Make their own online trading
14 - 15 6
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
16 - 17 6  Cryptocurrency
 Country Risk Premium
 Off-shore Banking Units
 World Bank and
International Finance
Corporation
After the sessions, the student is  Lecture  Textbook  Recitation
expected to:  Field Exposure  Online References  Quizzes or Long
 Describe the different factors  Case Study Exams
that affect the strategies in
doing 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

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 17 wks 27 FINAL DEPARTMENTAL EXAMINATION Final Exam
17 wks 52 HRS

TEXTBOOK AND WORKBOOK: Saunders, Anthony. Financial Markets and Institutions. 2015.

REFERENCES (Reading Materials)

 Brandl, Michael. Money, Banking and Financial Markets
 Lascano, Baron and Cachero. Fundamentals of Financial Markets

GRADING SYSTEM
Class Standing 70%
Quizzes 70%
Practice set 10%
Assignments,seatworks, recitation 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 20093 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 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.

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 Prepared by the Committee on ACCO 20093 Syllabus Revision:

HERBERT BARON ANDREW L. CACHERO OLIVIA C. AYUYAO EDITHA PERALTA

Member Member Member Member

MARVIN V. LASCANO
Chairman

Reviewed by: Approved by:

GLORIA A. RANTE LILIAN DLM LITONJUA

Chairperson, Higher Accounting Dean

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 20093 during the First
Semester of SY 2018-2019. 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 20093 during the First
Semester of SY 2018-2019. 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