COURSE SYLLABUS INS Form 1

November 2023
in
Revision: 6
BA-F ELEC 413 Page 1 of 5
(Course Code)
FINANCIAL CONTROLLERSHIP
(Descriptive Title)

1st Semester, A.Y. 2024-2025

Department/Area : BUSINESS AND MANAGEMENT

Curriculum : BACHELOR OF SCIENCE IN BUSINESS ADMINISTRATION MAJOR IN FINANCIAL MANAGEMENT
Curricular Year : 4TH YEAR
No. of Hours/Sem : 54 HOURS
Credit Unit(s) : 3 UNITS
Prerequisites : NONE

University Vision : CTU as a premier, inclusive, globally-recognized research and innovation, smart, community-responsive, and sustainable technological
university

University Mission : The University is primarily providing leading-edge degree programs, innovative professional, entrepreneurial, and technical instruction
as well as research, extension and resource generation programs that address both the needs of the region and the nation in the
context of the global knowledge economy, Fifth Industrial Revolution, and sustainability.

University Goals : By the end of 2024, CTU will be globally recognized for its quality. Specifically, it will
• Obtain a Philippine university system status with a CHED SUC LeveI V recognition or equivalent;
• Be ranked among Top 10 Universities in the Philippines;
• Achieve world-class performance and excellence using leading quality management systems for quality assurance and control;
• Be an internationally recognized and ranked university (including Quacquarelli Symonds, Times Higher Education, Shanghai
University Ranking, World University Rankings);
• Develop innovative academic initiatives, including medical and allied fieIds engineering and technology, and transnational higher
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education programs for enhance career pathways, qualifications, recognitions, accreditations, specialization and progression
programs, and global mobility; and
• Lead innovations in the Fifth Industrial Revolution.

University Outcomes : 1. Transformed visionary leadership in innovation to accelerate regional and national development in the context of the modern
industrial revolution;
2. Increased access by economically challenged but deserving student to relevant, quality, and world-class tertiary education with
learning integration of practical experiences to achieve inclusive and sustainable growth;
3. Developed research-intensive and multi-disciplinary university culture that strengthens higher education research, leading to
economic productivity and innovation;
4. Instituted innovative systems resulting in effective, efficient, sustainable and equitable resource general, mobilization, and
management, including optimal utilization of resources provided by the government and expansion of the other revenue and
funding streams for financial sustainability;
5. Heightened sustainable community and stakeholder engagements, with harmonized institutional, financial, administrative, and
policy frameworks that attain the highest academic, research, extension and resource generation excellence standards;
6. Forged strategic local and international linkages, partnerships, and initiatives leading to heightened regional and global role in the
modern industrial revolution and human and intellectual capital for sustained economic development.

Quality Policy : CTU in compliance with statutory and regulatory requirements is committed to provide quality instruction, research, extension and
production toward customer satisfaction.

Core Values : Commitment, Transparency, Unity, Patriotism, Integrity, Excellence, Spirituality (CTU PIES)

Graduate Attributes : Highly skilled individual, ethically-imbued professional, service-oriented, and effective communicator

Program Educational : The College of Business Management aims to:

Objectives • Provide a complete understanding of the concepts, principles, and the theories of Financial Management.
• Help the students to seek employment and assume entry-level jobs or positions of responsibility as financial analyst, financial
manager, or executive.
• Prepare the students to pursue a teaching career or graduate studies in business.

Program Outcomes : The graduates of BSBA FM should have developed the ability to:
1. Perform the basic function of management such as planning, organizing, directing and controlling.
2. Apply basic concept that underlie each of the functional areas of business (marketing, finance, human resource management,
production and operations management, information technology, and strategic management) and employ these concepts in
various business situations.
3. Select the proper decision making tools to critically, analytically and creatively solve problems and drive results.
4. Express one-self clearly and communicate effectively with stakeholders both oral and written forms.
5. Plan and implement business related activities.
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6. Demonstrate corporate citizenship and social responsibility.

7. Analyze the business environment for strategic direction.
8. Prepare operational plans.

Course Description : A course in the controllership function in a business organization with focus on financial institutions (banks, investment houses, finance
companies, stock brokerages, and insurance companies). It covers the management of data and information, the systems of control
through operating and capital budgets, tax administration, protecting of assets, and general internal control systems and procedures.
(CMO 39 s. 2006).

Course Learning : At the end of the course, the students can:

Outcomes
1. Apply the theories, principles and concepts of financial controllership through a case analysis of national companies in the
Philippines.
2. Conduct a Seminar report on the different function of the controllership in the classroom setting
3. In a portfolio, document a personal interview with a financial controller of any local business organization or institution on their
management skills in risk and controls in financial operations.

MAPPING THE CLO AND PO

COURSE LEARNING OUTCOMES PROGRAM OUTCOMES

1. Apply the theories, principles and concepts of financial PO1, PO2, PO3, PO5, PO6, PO8, PO9, PO10, PO11, PO12, PO13,
controllership through a case analysis of national companies in PO14, PO17
the Philippines
2. Conduct a Seminar report on the different function of PO1, PO4, PO3, PO5, PO10, PO11, PO12, PO13, PO14, PO15, PO16,
the controllership in the classroom setting PO17
3. In a portfolio, document a personal interview with a financial PO1, PO2, PO3, PO5, PO6, PO7, PO8, PO9, PO10, P011, PO12,
controller of any local business organization or institution on their PO13, PO14, PO15, PO16, PO17
management skills in risk and controls in financial
operations.

Course Content:
INTENDED LEARNING
ASSESSMENT TEACHING LEARNING LEARNING
OUTCOME CONTENTS REMARKS
TASK(S) ACTIVITY RESOURCES
(WITH TIME ALLOCATION)
Set course expectations: Oral questioning Discussion / PPT Course Orientation PPT presentation
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INTENDED LEARNING
ASSESSMENT TEACHING LEARNING LEARNING
OUTCOME CONTENTS REMARKS
TASK(S) ACTIVITY RESOURCES
(WITH TIME ALLOCATION)
Recognize course objectives, Presentation
course VMGO and Core Values Office Files
requirements and grading
system Course Requirements Student handbook
and Grading System
Observe house rules, policies
and standards House Rules, Policies
and Standards
Revisit the vision, mission,
goals and core values of CTU.
(2 hours)
At the end of this lesson, KWL chart (what you know, what you • Online Classroom • Financial • Power point and
students will be able to: (6 want to know and what you learn). Sharing Controllership video presentation
hours) • Student will analyze business case • Online overview about the Financial
• Discuss the accounting scenarios and share their rational Lecture/Discussion Controllership
function. CLO1, CV3 arguments relevant on financial • Essay overview
• Explain roles of accounting controllership functions.
function. • Students will be given a Quiz
CLO1, CV3 through google form/quiz
• Discuss the role of • Answering questions and quizzes in
controller. directed assessment
CLO1, CV3
• Explain the impact of ethics
on the accounting role.
CLO1, CV3
• Discuss the Evolving Role of
Accounting.
CLO1, CV3
At the end of this lesson, KWL chart (what you know, what you • Online Classroom • Controller’s • Computer/Android
students will be able to: (6 want to know and what you learn). Sharing Responsibility Phone
Hours) • Student will analyze business case • Online • E-Books
• Explain the variation of the scenarios and share their rational Lecture/Discussion • Internet Resources
title as financial controller. arguments relevant controllers’ : Websites
CLO1, CV3, CV4. responsibility.
• Identify the planning • Students will be given a Quiz
function of the financial through google form/quiz.
controller.
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INTENDED LEARNING
ASSESSMENT TEACHING LEARNING LEARNING
OUTCOME CONTENTS REMARKS
TASK(S) ACTIVITY RESOURCES
(WITH TIME ALLOCATION)
CLO1, CV3, CV4.
• Identify the Reporting
function of the financial
controller.
CLO1, CV3, CV4
• Identify the Control function
of the financial controller.
CLO1, CV3, CV4
• Identify the accounting
function of the financial
controller.
CLO1, CV3, CV4
• Discuss the controller
functions in the small
business.
CLO1, CV3, CV4
• Identify job description of
the financial controller.
CLO1, CV3, CV4
• Identify the relationship of
the Controller to the Chief
Financial officer.
CLO1, CV3, CV4
• Understand the Future
Changes in the controller’s
Origins and Responsibilities.
CLO1, CV3, CV4
• Understand the managing
rapid growth in relation to
the financial controllership.
CLO1, CV3, CV4
At the end of this lesson, KWL chart (what you know, what you • PPT presentation, • CFO: From • Computer/Android
students will be able to: want to know and what you learn). Student-teacher controller to Phone
• Understand what CFO want • Student will analyze business case interaction about facilitator of • E-Books
CLO1, CV3, and CV4. scenarios and share their rational internal organization change • Internet Resources
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INTENDED LEARNING
ASSESSMENT TEACHING LEARNING LEARNING
OUTCOME CONTENTS REMARKS
TASK(S) ACTIVITY RESOURCES
(WITH TIME ALLOCATION)
• Explain what is the task of arguments relevant on cash • Group work and : Websites
the CFO. forecasting. brainstorming activity
• Describe compelling finance • Students will be given a Quiz
Agenda development and through google form/quiz.
communication.
• Understand how to build a
commitment to change
within finance.
• Enlist the support of the CFO
in the organization.
• Explain how CFO mobilize
the organization and
institutionalize continues
improvement.
(6 hours)

PRELIM EXAMINATION (1 HOUR)

At the end of this lesson, KWL chart (what you know, what you • PPT presentation, • Operational • Computer/Android
students will be able to: (4 want to know and what you learn). Student-teacher Accounting Phone
Hours) • Student will analyze business case interaction about • E-Books
• To understand the role of scenarios and share their rational operational accounting. • Internet Resources
CFO in Operational arguments relevant on operational : Websites
Accounting. accounting.
• Students will be given a Quiz
through google form/quiz
At the end of this lesson, KWL chart (what you know, what you • PPT presentation, • Cost accounting • Computer/Android
students will be able to: (5 want to know and what you learn). Student-teacher and costing Phone
Hours) • Student will analyze business case interaction about cost system • E-Books
• To understand role of scenarios and share their rational accounting and costing • Internet Resources
controller in the Cost arguments relevant on working system : Websites
Accounting information. capital management. • Video Presentations
• Explain the purpose of Cost • The students will be divided into 3- about working capital
in the accounting formation. 5 groups. Each group will be management.
assigned to report Debt
Management.
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INTENDED LEARNING
ASSESSMENT TEACHING LEARNING LEARNING
OUTCOME CONTENTS REMARKS
TASK(S) ACTIVITY RESOURCES
(WITH TIME ALLOCATION)
• Students will be given a Quiz
through google form/quiz
At the end of this lesson, KWL chart (what you know, what you • PPT presentation, • Ratio and trend • Computer/Android
students will be able to: (4 want to know and what you learn). Student-teacher Analysis Phone
Hours) • The students will be divided into 3- interaction about ratio • E-Books
• Understand the efficient and 5 groups. Each group will be and trend analysis. • Internet Resources
effective accounting assigned to report Debt : Websites
measurements for financial Management.
statements. • Student will analyze business case
CLO1, CV3, CV4. scenarios and share their rational
• Understand how to used arguments relevant Ratio and trend
Ratios and trends analysis. analysis.
CLO1, CV3, CV4 • Students will be given a Quiz
through google form/quiz

MID TERM EXAMINATION (1 HOUR)

At the end of this lesson, KWL chart (what you know, what you • Student-teacher • Internal control • Computer/Android
students will be able to: (4 want to know and what you learn). interaction about system Phone
Hours) • The students will be divided into 3- internal control system • E-Books
• Describes the importance of 5 groups. Each group will be • Internet Resources
internal controls. assigned to discuss internal control : Websites
CLO1, CV3, CV4 system.
• Discuss the types of Frauds • Student will analyze business case
• Discuss how to prevent scenarios and share their rational
frauds arguments relevant internal control
• Discuss the Corrupt system.
Practices act • Students will be given a Quiz
through google form/quiz
At the end of this lesson, KWL chart (what you know, what you • PPT presentation, • The fast close • Computer/Android
students will be able to: (4 want to know and what you learn). • Student-teacher Phone
Hours) • The students will be divided into 3- interaction about the • E-Books
• Describe the different types 5 groups. Each group will be Fast close • Internet Resources
of Fast close. assigned to discuss Fast Close. • Group work and : Websites
• Understand how to Achieve • Student will analyze business case brainstorming activity
a Fast Close. scenarios and share their rational.
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INTENDED LEARNING
ASSESSMENT TEACHING LEARNING LEARNING
OUTCOME CONTENTS REMARKS
TASK(S) ACTIVITY RESOURCES
(WITH TIME ALLOCATION)
• Discuss how to enhanced Arguments relevant Fast Close.
closing process. • Students will be given a Quiz
through google form/quiz
At the end of this lesson, KWL chart (what you know, what you • PPT presentation, • Internal Audit • Computer/Android
students will be able to: (4 want to know and what you learn). Student-teacher Function Phone
Hours) • Short quizzes about cooperative interaction about • E-Books
• Describe the reporting strategy internal audit function. • Internet Resources
relationship. • Oral recitation about the three : Websites
• Explain the Audit process. major types of strategic alliances.
• Explain the internal Audit
objectives
• Understand the internal
audit functions.

SEMI-FINAL EXAMINATION (1HOUR)

At the end of this lesson, KWL chart (what you know, what you • PPT presentation, • Recruiting, • Computer/Android
students will be able to: (3 want to know and what you learn). Student-teacher Training, and Phone
Hours) • The students will be divided into 3- interaction about Supervision • E-Books
• Understand the factors to 5 groups. Each group will be corporate governance. • Internet Resources
consider when recruiting. assigned to discuss recruiting, : Websites
• Understand the factors training and supervision.
consider when promoting. • Student will analyze business case
• Discuss the importance of scenarios and share their rational.
reduced turnover. Arguments relevant recruiting,
• Explain the importance of training and supervision.
developing career plans for • Students will be given a Quiz
employees. through google form/quiz.
At the end of this lesson, KWL chart (what you know, what you • PPT presentation, • Controller’s Role • Computer/Android
students will be able to: (3 want to know and what you learn). Student-teacher in Investor Phone
Hours) • The students will be divided into 3- interaction about Relations • E-Books
• Discuss the investor 5 groups. Each group will be Controller’s Role in • Internet Resources
relations functions. assigned to discuss. Investor Relations. : Websites
• Discuss the structure for • Controller’s role in investor • Business plan writing
investor relations. relations Case Analysis. Student for implementation.
will analyze business case
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INTENDED LEARNING
ASSESSMENT TEACHING LEARNING LEARNING
OUTCOME CONTENTS REMARKS
TASK(S) ACTIVITY RESOURCES
(WITH TIME ALLOCATION)
scenarios and share their rational.
Arguments relevant on Controller’s
role in investor relations.
• Students will be given a Quiz
through google form/quiz
At the end of this lesson, KWL chart (what you know, what you • Online Classroom • Taxation Strategy • Computer/Android
students will be able to: (3 want to know and what you learn). Sharing Phone
Hours) • The students will be divided into 3- • Online • E-Books
• Discuss the Earning Tax, 5 groups. Each group will be Lecture/Discussion • Internet Resources
property tax, corporate tax assigned to discuss taxation : Websites
and unemployment and strategy.
employment taxes. • Student will analyze business case
scenarios and share their rational.
Arguments relevant taxation
strategy.

FINAL EXAMINATION (1HOUR)

References:
1. Bragg S. M. (2012). The essential controller: an introduction to what every financial manager must know. John Wiley & Sons, Inc.
2. Bragg S. M. (2009). Fast close: a guide to closing the books quickly. 2nd ed. John Wiley & Sons, Inc.
3. Bragg S. M. (2009). The controller’s function: the work of the managerial accountant. 4th ed. John Wiley & Sons, Inc.
4. https://smallbusiness.chron.com/responsibility-financial-controller-47296.html
5. Mondini, Vanessa & Tambosi, Silvana & Lavarda, Carlos. (2018). Controllers' Role and Controller's Role in Organizations: Perception of Graduates
of Accounting Sciences. Revista de Negócios. 21. 7. 10.7867/1980-4431.2016v21n3-4p7-16.
6. https://www.myaccountingcourse.com/accounting-dictionary/financial-controller

Course Requirements:
 Group Report
 Class Attendance
 Class participation
 Seat-work/Activities
 Midterm and Final Exam
 Project (Business plan writing for implementation)
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Evaluation Procedures: (Approved Grading System applicable to the course/program Based in the CTU Student Manual)

Class Standing – 60 %
Quizzes – 30 %
Graded Oral Presentation – 20%
Project/Assignments/Final Reports – 20%

Term Examination – 40 %

Total - 100%

Suggested Readings/References:

Prepared by:

Genessa L. Basilisco
Part-Time Instructor
CONSOLACION CAMPUS

Revision Date:

Submission Date:
August 9, 2024

Upon Recommendation of the Curriculum Committee:

HUBERT G. QUINONES, Ph.D., DM-HRM ARLENE R. SALAC Dev.Ed. D ROMEO P. MONTECILLO. Ph.D
Main Campus Dean College of CTU-Consolacion Campus Director
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Management and
Entrepreneurship

APPROVED:

WILSON M. SAYABOC, Ph.D. . .

University Director for Instructional Delivery, Monitoring and Evaluation Program
Cluster Facilitator
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Utilized by:

Consultation Hours:
(This varies based on identified consultation hours for
every teacher.)

Contact Details/Email:
09xx-xxxxxxx / [email protected]

Noted by:

Staphen Dave Q. Ponce ARLENE R. SALAC Dev.Ed. D

Chairperson College Dean Campus Dean of Instruction
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