ACCT230 Financial Management

Department of Business Studies: Accounting

I. Course Number and Title
ACCT230 Financial Management
II. Number of Credits
3 credits
III. Minimum Number of Instructional Minutes Per Semester
2250
IV. Prerequisites
ACCT106 (C or better) or permission of the Department of Business Studies
Corequisites
None
V. Other Pertinent Information
None
VI. Catalog Course Description
This course examines the financial methods and techniques for a business. Analysis emphasizes problems of financial management, internal financial planning and analysis, short-term, intermediate, and long-term financial needs, conflict between profitability and solvency, and financial instruments and markets.
VII. Required Course Content and Direction
  1. Learning Goals:

    1. Course
    2. Students will
      1. demonstrate an understanding of the goals and objectives of financial management as they relate to decision making and risk management;
      2. examine basic accounting principles as they relate to financial management focusing on financial analysis and planning; and
      3. evaluate a firm’s financing process and the various techniques used to analyze the firm’s financing mix focusing on working capital management, capital budgeting and long-term financing.

    3. Core (if applicable)
    4. This course is not included in the Core.
  2. Planned Sequence of Topics and/or Learning Activities:

    1. the role of managerial finance
    2. the financial market environment
    3. financial statements and ratio analysis
    4. cash flows and financial planning
    5. time value of money
    6. capital budgeting techniques
    7. capital budgeting, cash flows, and risk refinements
    8. leverage and capital structure
    9. payout policy
    10. working capital and current assets management
    11. current liabilities management
  3. Assessment Methods for Core Learning Goals:

    1. Course
    2. The assessment of course learning goals may be based on discussions, homework, quizzes, exams, assignments, papers, performance based tasks and projects, and/or instructor evaluation.

    3. Core (if applicable)
    4. This course is not included in the Core.
  4. Reference, Resource, or Learning Materials to be used by Students:

    See course format for required textbook and any related materials.
VIII. Teaching Methods Employed
Section VIII is not being used in new and revised syllabi as of 12/10/08.

Review/Approval Date - 4/99; Revised 12/2011