Corporate Financial Reporting
Corporate Financial Reporting provides a comprehensive study on principles and procedures involved in the preparation and use of published corporate financial statements.
Although accountancy has existed through the centuries in a crude form, the development of double-entry bookkeeping during the Middle Ages catapulted the practice to become what we consider today as the language of business. It is through accounting that the financial information of an economic entity (individual or firm) is measured, recorded, aggregated, and finally presented in a standard form, in a process called corporate financial reporting.
The ultimate goal of the course is to enable the student to understand and analyze financial statements. The growing complexity of modern economic life necessitates understanding the basic building blocks of these financial statements. So while the course takes an overall macro view, it also dives into the various minutia on the issues surrounding specific assets, liabilities, revenues, expenses, and equity accounts.
MGT 142 Financial Management II Section B
Long-range planning and management of the long-term financial position of a local and multinational business organization; recapitalization and liquidation.
Mgt 141 (Financial Management I) A 2nd Sem AY 2021-2022_ Mansueto
Course Description:
Introduction to the principles governing financial management of business enterprises with emphasis on short-range planning and management of working capital.
Overview:
This 3-unit introductory course for Financial Management II is referred to by Brigham & Houston (2017, p. 4) as, "corporate finance, focuses on a decision relating to how much and what types of assets to acquire, how to raise the capital needed to purchase assets, and how to run the firm to maximize its value." The course emphasizes the understanding of finance theory to develop appropriate financial strategies for personal undertakings and business opportunities. It covers discussion on basic finance concepts, economics and financial statement analysis, risk analysis, security valuation and process, capital budgeting, capital structure, and dividend policy. It also demonstrates financial analytical tools, project assessment profitability, resource allocation techniques, and management techniques.
Rationale:
This undergraduate course aims to teach learners financial literacy to help them develop a robust understanding of basic financial concepts for more deliberate handling of their finances. It also shows where and how to access financial resources (e.g., bonds and stocks) to pursue or expand productive opportunities. On the other hand, demonstrating the various benefits, options, and risks associated with the acquisition of financial resources. At the same time, showing how organizations (i.e., profit and non-profit organizations) maximize its value without compromising the investments of their investors, yet maintain business ethics.
BA 299
Course Description: Introduction to research; quantitative and qualitative research methods (research planning and conceptualization; instrument design; data collection and analysis; research writing), with a research proposal as the final output.
Overview:
This course involves the research process, the common approaches for sampling design, data collection, and analysis of results. This course is intended for graduate management students who are planning to take the business study mission and research project tracks.
