Senior High School Specialized Subject: Business Finance

Business Finance is one of the specialized subjects under the academic career track and ABM learning strand. Some examples of the things that you will learn from taking this subject include:

 

• Introduction to Financial Management
  • the definition of finance
  • the activities of the financial manager
  • financial institutions and markets
• Review of Financial Statement Preparation
  • the process of preparing financial statements
• Financial Statement Analysis
  • the methods or tools of analysis of financial statements
    • horizontal analysis
    • Vertical analysis
    • financial ratios
• Financial Statement Interpretation
• Financial Planning Tools and Concepts
  • budget preparation,
  • cash management, and working
  • capital management

• Sources and uses of Short-term and Long-term Funds
  • Sources
  • uses
  • Requirements
  • Procedure
  • obligation to creditor
  • reportorial necessities

• Basic Long-term Financial Concepts
  • basic concepts of risk and return
  • the time value of money

• Introduction to Investment
  • definition
  • purpose
  • kinds
  • advantages and disadvantages
  • risks

• Managing Personal Finance
  • Philosophy
  • Practices

While studying, you will also be asked to demonstrate what you have learned by participating in class activities that may include the following:

• Distinguishing a financial institution from financial instrument and financial market
• Comparing and contrast the varied financial instruments
• Explaining the flow of funds within an organization and the role of the financial manager
• Preparing financial statements
• Defining the measurement levels (liquidity, solvency, stability, and profitability)
• Performing vertical and horizontal analyses of financial statements
• Computing, analyzing, and interpreting financial ratios
• Citing bank and nonbank institutions that would serve as possible sources of funds
• Comparing and contrasting the loan requirements of different bank and nonbank institutions
• Identifying uses of funds
• Calculating future value and present value of money
• Computing for the effective annual interest rate
• Computing loan amortization
• Using mathematical concepts and the present value tables
• Explaining the risk-return trade-off
• Comparing and contrasting the different types of investments
• Measuring and listing ways to minimize or reduce investment risks
• Illustrating the money management cycle
• Giving examples of sound practices in earning, spending, saving, and investing money

These examples only cover the scope of the specialized subjects under the academic track and ABM learning strand. For the scope of the core and contextualized subjects under the senior high school curriculum, please refer to their respective lists.