Institute for Banking Studies

Bachelor’s Degree Program of Banking and Finance Management

Academic Year 2025-2026

COURSE SYLLABUS
Course Title Financial Management
Course Code L3 No. of Credits 3
Lecturer Son soth

Email [email protected] Telephone No. 012 788 977

Course Coordinator

- ……………………… (…)
Other Course - ……………………… (…)
Teacher(s)/Lecturer(s) - ……………………… (…)
- ……………………… (…)
Course Type Core Course  Compulsory  Elective 
Offer in Academic 1st Semester  2nd Semester 
Year (04)

1. COURSE DESCRIPTION
Financial management refers to the process of efficient acquisition, utilization and
distribution of finance and then disposal of surplus or profit to run the organization smoothly.
Financial management helps in finding the answer to various questions like what should be
the size and composition of fixed assets, what should be the amount and composition of
current assets, what should be the amount of long-term and short-term financing, what should
be the fixed debt-equity ratio in the capital etc.

2. OBJECTIVES
After graduation, the students could know about the following:
- Explain the role of finance and the different types of jobs in finance.
- Identify the advantages and disadvantages of different forms of business
organization.
- Explain the links between stock price, intrinsic value, and executive compensation.
- Identify the potential conflicts that arise within the firm between stockholders and
managers and between stockholders and bondholders, and discuss the techniques that
firms can use to mitigate these potential conflicts.
1
 - Discuss the importance of business ethics and the consequences of unethical behavior.

3. COURSE LEARINING OUTCOMES (CLOs)

By the end of the course, students should develop the following:
• KNOWLEDGE
o CLO1: Ability to understand the objective of the course.
o CLO2: Understand the meaning of the course.
• COGNITIVES SKILL
o CLO3: Know how to research, have critical thinking, analyze, write, and present
research work related to the course.
o CLO4: Change behavior to read the book or any related documents.
o CLO5: know how to use problem solving.
• INTERPERSONAL SKILLS AND RESPONSIBILITY
o CLO6: Know how to build good relationship and develop teamwork.
4. CLO7TENTATIVE COURSE OUTLINE

Class Commencement
(Class introduction and Orientation)

Class
Weeks CLOs Description Hours
materials

Chapter1: An Overview of Financial

Management
CLO1, 2,
1 • What is Finance? Review, 3h
3, 4 , 5, Lecture
• Corporation Organization Structure
• Forms of Business Organization
• Reviewing previous class
• The Goal of Financial Management
CLO1, 2, • Stockholder–Manager Conflicts Review,
Lecture
3h
2 3, 4 , 5, • Stockholder–Debtholder Conflicts
• Business Ethics
Quiz 1 (10 Minutes)
Chapter2: Financial Statements, Cash
Flows and Taxes
CLO1, 2,
3 • Reviewing previous class Review, 3h
3, 4 , 5
• Financial Statements and Reports Lecture

• The Balance Sheet

2
 • The Income Statement
• Reviewing previous class
• Statement of Cash Flows
• Statement of Stockholder’s Equity
• Free Cash Flow
• MVA and EVA Review,
Lecture
CLO1, 2, • Guiding Students to practice
4 3h
3, 4 , 5 exercise
• Student will do the practical exercise
• Homework
Quiz 2 (10 Minutes)
Chapter3: Analysis of Financial
Statements
• Reviewing previous class
CLO1, 2, • Ratio Analysis
5 3, 4 , 5 • Liquidity Ratio Review, 3h
Lecture
• Asset Management Ratios
• Debt Management Ratios
• Reviewing previous class
• Profitability Ratios
• Market Value Ratios
• Tying the Ratios Together
• Using Financial Ratios to Assess
Performance
CLO1, 2,
• Uses and Limitations of Ratios Review,
6 3, 4 , 5 Lecture 3h
• Guiding Students to practice
exercise
• Student will do the practical exercise
• Homework
Quiz 3 (10 Minutes)
Chapter4: Financial Planning and
Forecasting
CLO1, 2, • Reviewing previous class
7 3h
3, 4 , 5 • Strategic Planning Review, Lecture

• The Sales Forecast

• The AFN Equation

3
 • Forecasted Financial Statements
• Reviewing previous class
• Forecasted Financial Statements
• Guiding Students to practice exercise
8 CLO 6 3h
• Student will do the practical exercise
• Homework
Quiz 4 (10 Minutes)
Chapter5: Time Value of Money
• Reviewing previous class
CLO1, 2, • Why money has time value?
3, 4 , 5 • Simple Interest vs Compound
9 3h
Interest Review,
Lecture
• Future Values vs Present Values
• Present Value and Future Value of
Ordinary Annuity
• Reviewing previous class
• Present Value and Future Value of
Ordinary Annuity Due
• Perpetuities
• Uneven Cash Flows
• Effective Interest Rate Review,
10 CLO1, 2, 3h
• Amortized Loans Lecture
3, 4 , 5
• Guiding Students to practice
exercise
• Student will do the practical exercise
• Homework
Mid-Term Exam
Chapter6: The Basic of Capital
Budgeting
• Reviewing previous class
CLO1, 2, • An Overview of Capital Budgeting
11 Review, 3h
3, 4 , 5 • Net Present Value (NPV)
Lecture
• Internal Rate of Return (IRR)
• Multiple Internal Rates of Return
• Reviewing previous class

4
 • Modified Internal Rate of Return
(MIRR)
• Payback Period
• Discount Payback Period
• Conclusions on Capital Budgeting
CLO1, 2,
• Guiding Students to practice
12 3, 4 , 5 3h
exercise Review,
Lecture
• Student will do the practical exercise
• Homework
Quiz 6 (10 Minutes)
Chapter 7: Bonds and Their Valuation
• Reviewing previous class
CLO 1, 2, • What is a bond? Review,
13 Lecture
3h
3, 4 , 5 • Key Characteristics of Bonds
• Bond Valuation
• Reviewing previous class
• Bond Yields
• Changes in Bond Values over Time
• Assessing a Bond’s riskiness
• Default risk
14 • Guiding Students to practice Review,
Lecture
exercise
• Student will do the practical exercise
CLO 1, 2, • Homework 3h
3, 4 , 5 Quiz 7 (10 Minutes)
Chapter 8: Stock and Their Valuation
• Legal Rights and Privileges of Common
Stockholders
• Types of Common Stock
• Stock Price versus Intrinsic Value
15 • The Discounted Dividend Model 3h
• Constant Growth Stocks
• Valuing Nonconstant Growth Stocks
• Enterprise-Based Approach to Valuation
• Preferred Stock
• Homework
Quiz 8 (10 Minutes)
16 Course Review or Q and A session 3h
FINAL EXAMINATION

5
 (Administered by school)

LEARNING AND TEACHING METHODOLOGY

Lecturers will apply student-centered and inductive approach. As such, students are
expected to be responsive, participative, proactive, and complete all the assigned tasks on
time. Moreover, students are instructed to read required materials and engage in doing self-
research. To enhance students 'critical thinking skill and cognitive development, the course
activities will entirely be formatted as group discussion and debate, enabling students to
express and voice their views on certain topics.

5. ACADEMIC INTEGRITY
Institute for Banking Studies will not tolerate cheating, or assisting others to cheat, and
views cheating in coursework as a serious academic offence. The work that a student submits
for grading must be the student’s own work, reflecting his or her learning. Where work from other
sources is used, it must be properly acknowledged and referenced. This requirement also
applies to sources on the worldwide web. A student’s assessed work may be reviewed against
electronic source material using computerized detection to provide an electronic version of their
work for computerized review.

6. STUDENTS’ ASSESSMENT AND GRADING POLICY

Assessment Categories Percentage of on-going assessment

Class attendance & participation 10%

Researching works 10%

Group Presentation 10%

Mid-term exam 20%

Total Score submitted to school 50%

Final Exam
50%
(administered by the school)

TOTAL 100%

7. DESCRIPTION OF THE ASSESSMENTS

➢ Class Attendance & Participation
Students are assessed based on their presence and active engagement in the class. The
score will be given to them if they (1) regularly attend the class, (2) be attentive during
6
 the lecture, (3) proactively engage in any in-class activities and complete all the assigned
works with satisfactory exam, and (4) often share his/her own view, discuss, and debate
certain topics raised in the class.
➢ Researching works
Students are assed based on their writing any researching topics related to the course
that are given by the lecturers. The score will be given to them if they are good at (1)
writing, (2) showing the ability of reading and researching, (3) working as the team or
individual, (3) finding good references for writing the relevant topics and (4) having the
ability to give their own view.
➢ Group Presentation
Throughout the whole semester, students will be assigned to work in groups and/or
individually to present the main points of the lessons from the course book and/or other
similar concepts found outside the textbook. Student will be assessed based on their
preparedness which includes the depth of their understanding on the topics, related
examples, language use, and presentation styles
➢ Mid-term Exam
Students will sit a midterm test which is administered by their teacher in each class. The
purpose of the test is to check students’ progress on the subject matter.
➢ Final Exam
The final exam will cover most of the main points that students have learned in the course.
It serves as an indicator for the achievement of the overall objectives of the course. The
Final Exam will be administered by the school committee.

8. MODIFICATIONS
The lectures have the right to modify the substance of this course syllabus if needed.

9. LEARNING RESOURCES
Textbook: Fundamentals of Financial Management 16edition, Brigham & Houston. © 2022
Cengage Learning®. May not be scanned, copied or duplicated, or posted to a publicly
accessible website, in whole or in part, except for use as permitted in a license distributed with
a certain product or service or otherwise on a password-protected website for classroom use.
-The end-