Republic of the Philippines
PANGASINAN STATE UNIVERSITY
STA. MARIA CAMPUS
Sta. Maria, Pangasinan
BACHELOR OF SCIENCE IN AGRICULTURE
COURSE SYLLABUS
2ND
Semester 2019-2020
COURSE INFORMATION
COURSE CODE CC 110
COURSE TITLE FINANCIAL MANAGEMENT FOR AGRI-BASED ENTERPRISES
TIME FRAME 18 Weeks (54 Hours)
CREDIT UNITS 3 Units
COURSE PREREQUISITE FA 112 Agricultural Economics & Marketing
COURSE SCHEDULE M TW– 2:00 – 3:00 p.m./BSA 4B; M- 1:00-2:00 p.m./BSA 4A
W- 10:00-12:00a.m.
VISION, MISSION, QUALITY POLICY, AND OUTCOMES
UNIVERSITY VISION To become an ASEAN Premier State University by 2020.
UNIVERSITY MISSION The Pangasinan State University, through instruction, research, extension and production, commits to develop highly
principled, morally upright, innovative and globally competent individuals capable of meeting the needs of industry,
public service and civil society.
QUALITY POLICY The Pangasinan State University shall be recognized as an ASEAN premier state university that provides quality
education and satisfactory service delivery through instruction, research, extension and production.
We commit our expertise and resources to produce professionals who meet the expectations of the industry and other
interested parties in the national and international community.
We shall continuously improve our operations in response to the changing environment and in support of the institution’s
strategic direction.
PSU: The Region’s Premier University of Choice CC110 – Financial
Management for Agri-Based Enterprises | 1
INSTITUTIONAL The Pangasinan State University Institutional Learning Outcomes (PSU- ILO) are the qualities that PSUnians must
OUTCOMES possess.
These outcomes are anchored on the core values – ACCESS. Accountability and Transparency, Credibility and
Integrity, Competence and Commitment to Achieve, Excellence in Service Delivery, Social and Environmental
Responsiveness, and Spirituality – (ACCESS).
Anchored on these core values, the PSU graduates are able to:
1. demonstrate abilities and competencies acquired from their programs that are reflective of transparency, equity,
participatory decision-making, and accountability,
2. engage in relevant, comprehensive, and sustainable development initiatives based on multiple perspectives that
build professional credibility and integrity,
3. respond to development goals and tasks with determination and sense of urgency,
4. produce quality outputs leading to inclusive growth and continuous improvement,
5. engage in life-long learning for a more dynamic advancement of professional skills and competencies,
6. meet industry needs and requirements of the local and international human capital market,
7. manifest social and environmental responsiveness to elevate the welfare of the multi- sectoral communities, and
8. practice spiritual values and morally upright behavior to promote a dignified public image.
PROGRAM OUTCOMES Program Outcomes for Agriculture PERFORMANCE INDICATORS
1. Able to perform the tasks in 1.1. Apply concepts, principles and methodologies.
the technical and scientific 1.2. Enhance working knowledge through technical and scientific exposures.
fields with confidence and 1.3. Conduct innovative research to generate good agricultural practices and
creativity. desirous products.
2. Can diagnose and analyze 2.1. Keep abreast with developments in agriculture.
strengths and limitations, 2.2. Analyze, interpret and utilize technical and socio-economic data to
opportunities, threats in the evaluate opportunities and constraints.
practice of agriculture 2.3. Recommend appropriate actions and strategies.
profession.
3. Can conceptualize and 3.1 Examine the inter and intra dependence of systems within the context of
formulate agricultural development.
systems-oriented strategic 3.2.Map out strategic plans using technical, scientific, market and other
plans and programs for sources of information.
agricultural development. 3.3. Prepare workable agricultural plans, programs and feasibility studies.
3.4. Formulate alternative measures to solve potential problems in
implementing agricultural plans and programs.
PSU: The Region’s Premier University of Choice CC110 – Financial
Management for Agri-Based Enterprises | 2
4. Ability to manage resources 4.1.Conduct resource inventory by employing recent qualitative and
effectively and efficiently. quantitative tools.
4.2.Assess and analyze the enterprise using techniques that will establish
strengths, limitations, opportunities and threats.
4.3. Develop strategies and alternatives within the context of sustainability.
4.4. Formulate and implement resource management plan for improved and
sustained productivity.
4.5. Assess the overall efficiency and sustainability of agricultural plans and
programs.
4.6.Recommend and disseminate best management practices (BMPs)
developed from the enterprise.
5. Able to formulate, monitor and 5.1 Conduct performance audit to assess the progress and accomplishments of
evaluate Plans and Programs the enterprise and to recommend measures to ensure sustained use of the
in Agriculture. resources available in the enterprise.
5.2. Design benefit monitoring and evaluation system for plans and programs.
5.3. Formulate verifiable performance indicators of agricultural plans and
programs.
5.4. Take corrective actions promptly.
6. Advocate agricultural laws, 6.1 Know and analyze existing agricultural laws, rules, regulations and related
rules, regulations and related policies.
policies 6.2. Identify policy impacts and gaps
6.3. Formulate recommendations for policy reforms.
6.4. Design and implement strategies for advocacy.
7. Able to practice and promote 7.1. Apply good management practices in the workplace for safety.
public safety in the use of 7.2. Promote consciousness in the application of agricultural technology
agricultural technology. among workers for public safety.
8. Can implement agricultural 8.1. Explain the interrelationship of agriculture and the environment.
development compatible with 8.2. Identify best management practices and promote their applications in
resource conservation. specific sectors of the agricultural industry.
8.3. Promote resource conservation and sustainable use of natural resources.
9. Able to develop 9.1. Convey ideas and information clearly and effectively.
communication skills and 9.2. Apply the principles and use different forms and types of communication.
strategies. 9.3. Develop the ability to access, retrieve, process and disseminate
information.
9.4. Prepare, review, analyze and evaluate technical and scientific reports,
proposals, researches and concept papers and respond promptly.
9.5. Update oneself of the recent trends on information and communication
technologies (ICTs).
PSU: The Region’s Premier University of Choice CC110 – Financial
Management for Agri-Based Enterprise|3
10. Able to develop and cultivate 10.1. Demonstrate the values 0f self-respect and integrity.
collaborative and productive CC110 – Financial Management for Agri-Based
work attitude towards the Enterprises10.1. Demonstrate the values of self- respect and integrity.
agriculture profession. 10.2. Innovate for improvement of the agriculture profession.
10.3. Develop self-reliance and practice teamwork and networking with high
performance and quality.
11. Can provide leadership and 11.1. Identify, collect and integrate important data and information on
vision in identifying, creating specific agricultural situations.
and pursuing opportunities in 11.2. Evaluate data/information using appropriate statistical and decision-
agricultural development. making tools.
11.3. Identify rational alternatives to solve specific problem, close critical
gaps or pursue opportunities.
12. Able to practice ethical 12.1. Observe professional ethics and standards.
interpersonal relations with 12.2. Respect the rights of others and recognize their accomplishments
employers, subordinates, 12.3. Demonstrate emotional intelligence/maturity.
peers, clients and the general 12.4. Motivate others to participate actively in PRC Accredited Professional
public Organization (APO) and other agriculture-related association activities
and comply with their policies and obligations.
COURSE DESCRIPTION
This course is designed to expose students in the analysis of financial statements as basis for financial decision-making, planning and control. Other
forms of analyses like simple cost and return, partial budgeting and capital budgeting will likewise be included in this course.
COURSE OUTCOMES
At the end of the course, students must have:
1. Able to perform the tasks in the technical and scientific fields with confidence and creativity,
2. Ability to manage resources effectively and efficiently, and
3. Able to formulate, monitor and evaluate Plans and Programs in Agriculture
PSU: The Region’s Premier University of Choice CC110 – Financial
Management for Agri-Based Enterprise|4
COURSE LEARNING PLAN
Course Desired Learning Course Content/ Textbooks/ Teaching and Learning Assessment Resource Time
Outcome Outcomes (DLOs) Subject Matter References Activities (TLAs) Task (ATs) Material/s Table
Familiarize with the Vision, Mission, Goals Student’s Presentation and Recitation/ Power point 1 hour
University Mission, and Core Values Handbook explanation of the VGMO Quiz Presentation
Vision, Goals and Course Overview
Objectives, Course Course Requirements Books
Description and Class Policies
Course Grading system
Requirements
CO1 & 1.1.Apply concepts, I.Review of Financial See Lecture/Discussion Quiz PowerPoint (9 hours)
CO4 principles and Statement References Recitation Exercises Presentation 3 hours
methodologies Preparation: below Prelim Books
of financial
management of 1. Income statement 2 hours
Agri.-enterprise.
1.2.Assess and
2. Balance Sheet 2 hours
analyze the
enterprise using 3. Cash Flow
techniques that Statement 2 hours
will establish
strengths,
limitations,
opportunities
and threats of
business
enterprise.
CO4 2.1.Assess and II. Analysis of -do- Lecture/Discussion Quiz Power Point (12 hours)
analyze the Financial Recitation Exercises Presentation 2 hours
enterprise using Statements Mid-Term Books
techniques that According to: Exam
will establish
strengths,
limitations,
PSU: The Region’s Premier University of Choice CC110 – Financial
Management for Agri-Based Enterprises|5
opportunities and 1. Liquidity 3 hours
threats of 2. Solvency 3 hours
business 3. Profitability 2 hours
enterprise. 4. Efficiency 2 hours
CO4 & 3.1.Conduct III. Management of -do- Lecture/Discussion Quiz Power Point (18 hours)
CO5 resource Financial Resources: Recitation Exercises Presentation 1 hour
inventory by Semi-Final Books
employing 1. Management of Exam 5 hours
quantitative and Cash,
qualitative tools.
2. Management of 5 hours
3.2.Assess and Working Capital,
analyze the
enterprise using
techniques that 3. Management of 4 hours
will establish Receivable, and
strengths,
limitations, 4. Management of 3 hours
opportunities Inventories
and threats.
3.3.Formulate and
implement
resource
management
plan for
improved and
sustained
productivity.
3.4.Conduct
performance
audit to assess
the progress and
accomplishments
PSU: The Region’s Premier University of Choice CC110 – Financial Management
for Agri-Based Enterprises|6
of the enterprise
and to
recommend
measures to
ensure sustained
use of the
resources
available in the
enterprise.
3.5.Make corrective
actions promptly.
PO1 & 4.1.Apply IV. Other Tools in -do- Lecture/Discussion Quiz Power Point (10 hours)
PO4 concepts, Financial Recitation Exercises Presentation 1 hour
principles and Management: Final Exam Books
methodologies
of financial mgt
3 hours
of Agri.- 1. Cost and Return
enterprise. Analysis
3 hours
4.2.Assess and 2. Partial Budgeting
analyze the 3.
enterprise using 3 hours
techniques that 3. Capital Budgeting
will establish
strengths,
limitations,
opportunities
and threats of
business
enterprise.
PRELIMINARY EXAMINATION 1 hour
MID-TERM EXAMINATION 1 hour
SEMI-FINAL EXAMINATION 1 hour
FINAL EXAMINATION 1 hour
Total: 18 weeks/54 hours lecture
PSU: The Region’s Premier University of Choice CC110 – Financial Management
for Agri-Based Enterprises|7
REFERENCES
Course references and supplemental readings, and e-sources:
AGBAYANI, A. 1987. Commercial Laws of the Philippines. Philippines: AFA Publications, Inc.
BLOCK, S. B. and Hirt, G. A. 2004. Foundation of Financial Management, McGraw Bill Book, Co.
BRIGHAM, E. F. 2004. Financial Management: Theory and Practice, South-Western Publications, California
BRIGHAM, E. F and Houston, J. F. 2006. Fundamental of Financial Management, 5th Edition, South-Western Publications, California
CRISPINO, A..1986. Managing the Financial Aspects of the Enterprise: Introduction to Entrepreneurship, Manila, Philippines
DTI, Financing Programs for Micro Enterprises
Guide to R. A.9178: Barangay Micro Business Enterprise (BMBEs) Act of 2002
KEOWN, A. J., et. Al., 2004. Financial Management: Principles and Applications, Prentice, South-Western Publications, California
MEDINA, R. G.2014. Entrepreneurship and Small Business Management, 3rd ed., Rex Book Store, Recto, Manila, Phil.
COURSE REQUIREMENTS
1. Regular attendance is required.
2. Pass all Quizzes, Midterm and Final Exams
3. Deliver oral reports, submit all projects, exercises, or any form of assignment: (e.g. term paper, portfolio, etc.)
4. Participation in class discussions and other activities.
5. Proper behavior should be practiced inside and outside the classroom.
CLASS POLICIES
1. Absences should not exceed what is allowed.
2. Assignments and other course requirements should be submitted on time.
3. Special examinations/quizzes shall only be given to students with valid reasons.
4. Any form of cheating is strictly prohibited.
5. Dropping and changing of subjects must conform to university policies.
GRADING SYSTEM
Prelim/Semi-finals 15% MidtermGrade+(2 × Final TermGrade)
Midterm / Final Exam 25% FinalGrade=
3
Quizzes 30%
Studentship (Projects etc. Recitation, Attendance, Character) 30%
Total 100%
PSU: The Region’s Premier University of Choice CC110 – Financial Management
for Agri-Based Enterprises|8
INSTRUCTOR’S INFORMATION
NAME ELISA SATURNO- DELLA
MOBILE NUMBER 09993914085
CONSULTATION HOURS Wednesday 8:00 a.m. to 10:00 a.m.
PREPARED BY: REVIEWED AND EVALUATED BY: APPROVED BY:
RICARDO R. GARCIA, Ph.D.
Chairman, Agriculture Department HONORIO L. CASCOLAN, Ph.D.
ELISA SATURNO-DELLA Date: _______________ Campus Executive Director
Associate Professor V Date: _____________
Date: __________
BRENDA C. PANELO, Ph.D.
College Dean
Date: _______________
PSU: The Region’s Premier University of Choice CC110 – Financial Management
for Agri-Based Enterprises|9
