ENBEHA - Entrepreneurial Behavior

The course is a leadership development subject exploring its relationship to concepts related to entrepreneurial activities. It involves complex interactions between the entrepreneur as a leader, his followers, and the situation they are in.

Pre-requisite/s : None

Credits : 3.0 Units

EBOPP1 - Business Opportunities 1

This course covers the steps in project planning, evaluation of external factors affecting entrepreneurial activities, internal factors important in identifying business opportunities, and environmental scanning.

Pre-requisite/s : ENBEHA

Credits : 3.0 Units

EBOPP2 - Business Opportunities 2

Students shall be able to apply project identification/ selection techniques and actually identify and select the business opportunity the student would like to pursue. Students will also be taught how to relate entrepreneurial competencies with project selection while considering the current business environment.

Pre-requisite/s : EBOPP1

Credits : 3.0 Units

COSTAC - Cost Accounting

This course is designed to orient the students to the cost accounting and cost management framework of business.  Topics discussed are:  overview of cost accounting; job costing systems; accounting, planning, and control for materials, labor, overhead and standard costing.

Pre-requisite/s : ACT102E

Credits : 3.0 Units

PROMAN - Production and Operations Management

This course gives an overview of the techniques, methods, and processes involved in production management. It familiarizes students with core operational activities and covers measurement, purchasing, and production concepts and applications in manufacturing and service businesses. It will integrate the numerous activities and processes necessary to produce products and services in a highly competitive global environment.

Pre-requisite/s : PRIMAO

Credits : 3.0 Units

EPLAN1 - Business Plan 1

The subject in general involves the development and preparation of the business plan including all the relevant external and internal elements involved in starting a new venture. Part I of the course is an overview and general discussion of the contents of the business plan. Before the term ends though, a thorough discussion of the first element, the marketing plan, is intended to be accomplished

Pre-requisite/s : EBOPP1

Credits : 3.0 Units

EPLAN2 - Business Plan 2

The subject is a continuation of the discussions in EPLAN1. Focus would be on the organization and financial plans. EPLAN2 completes the integrative nature of the subject covering the three main business activities.

Pre-requisite/s : EPLAN1

Credits : 3.0 Units

EINTEG - Entrepreneurship Integration

Integration of parts 1 and 2 of the entrepreneurial perspective of business opportunity analysis and  legal issues on intellectual property and exposes the student to the financial challenges of the new venture. It also lays out alternative strategies for growth as the business goes through the expansion stage. Ending the business venture is also discussed to tenable the student to have a comprehensive idea of the business life cycle.

Pre-requisite/s : EBPIM1

Credits : 3.0 Units

BUSMAT - Business Mathematics

A course designed for business students covering topics in plane analytic geometry, differential and integral calculus with emphasis on the applications to business and economics.

Pre-requisite/s : MATH001

Credits : 3.0 Units

MICECO - Microeconomics

This is a course that deals with the principles, concepts and theories of Microeconomics.  The course covers methods and tools of economic analysis; organizational structure of an economy and economic systems; supply and demand analysis including the concept of elasticity; equilibrium price and price controls; theory of consumer behavior and concept of marginal analysis; theory of production, cost and revenue; and theory of markets. Practical application of the principles, theories and concepts to real economics situations and/or problems is an integral part of the course, which are vital to managerial decision-making.

Pre-requisite/s : INTECO

Credits : 3.0 Units

MANACT - Management Accounting

This course is a basic course that combines the knowledge of management practice and makes use of accounting information for decision-making. It introduces a paradigm shift from preparation of financial statements to actual relevant usage in day-to-day management activities. The course exposes students to the preparation of internal reports tailor-fitted for management decision-making. The planning and controlling of management activities are emphasized through accounting and mathematical techniques that will allow for informed judgment.

Pre-requisite/s : ACT102E, COSTAC

Credits : 3.0 Units

OPERES- Operations Research

In this course, students will learn to formulate, analyze, and solve mathematical models that represent real-world problems. In the first two-thirds of the course, deterministic models, in which no uncertainty exists, will be discussed. This section of the course will cover linear programming and the simplex algorithm, as well as related analytical topics. It will also introduce other types of mathematical models, including transportation, integer, and non-linear models. The remaining third of the course will cover stochastic models that handle the randomness inherent in most real systems. Topics will include inventory analysis, forecasting, and decision theory. The key emphasis is on problem formulation, model building, data analysis, solution techniques, and evaluation of alternative designs/processes in complex systems.

Pre-requisite/s : BUSTAT

Credits : 3.0 Units

OBLCON - Obligations and Contracts

This course deals with the basic principles of law in relation to contracts and obligations. Topics include: the nature, sources, kinds, and extinguishments of contracts; general legal concepts of enforceable rights and obligations; types of laws and the national legal system; nature, purpose, scope, and key principles of national legislation; sources of obligations; kinds of obligations under the Civil Code; specific circumstances affecting obligations in general; duties of obligor to do or not to do; extinguishments of obligation; general principles of the law of contracts; elements and stages of contracts; freedom from contract and limitation; object of contracts; considerations of contracts; formalities; interpretations and reformations of contracts; and defective contracts.

Pre-requisite/s : None

Credits : 3.0 Units

PRITAX - Principles of Taxation

This subject covers the basic concepts, principles and laws applicable to income taxation and income taxes such as Basic, Final and Capital Gains Taxes.  This also includes discussion about the functions, duties and authorities of the BIR.  Discussions involve the computation of taxable income of the different income taxpayers such as individuals, estates, trusts, partnerships and corporations.  The determination of taxable income entails the calculation of gross income inclusions and exclusions, the allowed deductions from gross income as well as the tax credits deductible against the yearly income tax due.

Pre-requisite/s :MATINV, ACT304M,  OBLCON

Credits : 3.0 Units

STRAMA - Strategic Management and Business Policy

The course exposes the student to the basic nature and character of top management decision-making, and gets him/her involved in the analysis, formulation, and implementation of corporate strategies and policies. Furthermore, it gives him/her the opportunity to apply basic concepts and techniques s/he has learned about the various functional areas of management.

Pre-requisite/s : PRIMAO, PRIMAR, HUREMA, MANACT, FINMA1

Credits : 4.0 Units

EBPIM1 and EBPIM 2 - Business Plan Implementation 1 and 2

These two courses which are five units each are designed to encourage and allow the students to actually implement the business plan they have produced in EPLAN1 and EPLAN2. The students are expected to set up the project as a business activity where actual revenue generation can be realized.

Pre-requisite/s : EPLAN2

Credits : 5.0 Units

Number of Hours : 90

BUSTAX - Business Tax

This course involves an intensive study of the business and transfer tax system, including the value-added tax, percentages taxes, estate tax and gift tax.  The relationship between these business and transfer taxes are also emphasized.  The policy underpinnings of wealth transfer taxation, and the reasons for the recent erosion in its political support, will be explored. 

Pre-requisite/s : PRITAX

Credits : 3.0 Units

FINMA2 - Financial Management 2

This course involves the study of the different financial techniques used in capital investment analysis and evaluation for making long-term financial decisions. Different sources of long-term funds, techniques in long-term financing and different ways of computing for values of long-term investments and returns will also be discussed. Key topics include the time value of money, capital budgeting, the cost of capital, leverage and capital structure, dividend policy, and mergers, LBO’s, divestitures, and business failures. Both qualitative and quantitative tools utilized in financial management shall be discussed and assessed as tools in management decision making.

Pre-requisite/s : FINMA1

Credits : 3.0 Units