Course Summary: FIN 101 – Business Finance (BSHM)
Course Description (What the course is about)
Business Finance introduces Hospitality Management students to key finance principles and practical tools used in hotels, restaurants, and tourism-related enterprises. It focuses on real operational decision-making such as budgeting, working capital management, cost control, and evaluating investments to sustain profitable hospitality operations.
What students are expected to learn (CLOs)
By the end of the course, students should be able to:
-
Explain core financial management concepts relevant to hospitality enterprises.
-
Analyze and interpret hospitality-related financial statements and performance indicators.
-
Apply time value of money and capital budgeting techniques for hospitality investment decisions.
-
Evaluate funding options and working capital strategies for hospitality operations.
-
Demonstrate ethical, sustainable, and socially responsible financial practices in hospitality management.
Coverage and flow of topics (Weekly highlights)
-
Weeks 1–3: Course orientation + introduction to business finance and financial management decisions in hospitality
-
Weeks 4–5: Financial statements (IS, BS, CF) and financial analysis tools (horizontal/vertical/trend analysis)
-
Weeks 6–7: Capitalization foundations and issues (fixed vs working capital; over/under/watered capitalization)
-
Week 8: Midterm examination (Weeks 1–8 coverage)
-
Weeks 9–10: Working capital and working capital management (cash, receivables, inventory controls)
-
Weeks 11–12: Other sources of capital and financing decisions (choose best funding mix and justify trade-offs)
-
Weeks 13–14: Philippine financial system and financial markets, including ethics and regulation angle
-
Week 15: International business finance (FX basics) and integration through capstone studio and defense
-
Week 16: Final examination and/or capstone presentation defense
Learning activities and assessments (What students will do)
Common outputs across the term include:
-
Quizzes, worksheets, and computation/problem sets
-
Case analyses and case reports
-
Reflection papers and reflection journals
-
Plan draft submission
-
Major exams (midterm and final) and capstone presentation/defense
Grading system (High-level)
-
Midterm: Class Standing 70% + Midterm Exam 30%
-
Final Term: Class Standing 70% + Final Exam 30%
-
Final Grade: (Midterm Grade + Final Term Grade) / 2