This course provides an introduction to the theory, methods, and challenges of corporate finance. The main focus is on financing decisions and investment. The following topics are addressed: risk and return, asset markets and market efficiency, valuation, capital structure, capital budgeting, dividend policy, and derivative securities. Some consideration will also be given to financial management issues that multinational firms face, with an emphasis on the effects of currency denomination on financial decisions.
Pre-requisite: Management 120B.
Comprehensive study of concepts and procedures used to interpret and analyze balance sheet, income statement, and statement of cash flows. Calculation and interpretation of financial ratios and credit analysis. Valuation theory using both discounted cash flows and residual income model.
Pre-requisite: Management 1B.
Intermediate-level course in theory and practice of financial accounting. Underlying concepts of asset valuation and income measurement. Measurement and reporting of current and long-term assets, including cash and marketable securities, inventories, plant assets and depreciation, and intangibles.
Pre-requisite: Course 1B, one statistics course.
Nature, objectives, and procedures of cost accounting and control; job costing and process costing; accounting for manufacturing overhead; cost budgeting; cost reports; joint-product costing; distribution cost; standard costs; differential cost analysis; profit-volume relationships and break-even analysis.
Pre-requisite: Course 102
Principles of money and banking in U.S.; legal and institutional framework; money supply process; instruments, effects, and practice of monetary policy.
Introduction to financial accounting principles, including preparation and analysis of financial transactions and financial statements. Valuation and recording of asset-related transactions, including cash, receivables, marketable securities, inventories, and long-lived assets. Current liabilities.
Pre-requisite: Management 1B.
Study of fundamental income tax problems encountered by individuals and other entities in analyzing business, investment, employment, and personal decisions. Special emphasis on role of tax rules in capital transactions and decision making.
This course will cover an introduction to microeconomic and macroeconomic principals. In addition, the course will cover a basic overview of personal finance with a focus on savings and investment strategies. The principals of supply and demand curves will be studied. We will discuss the reasoning and rationale that drives people to make choices in the marketplace as well as the short-term and long-term financial implications of those decisions. We will review commonly used economic measures including GPD, PPP, and COGS. Tools and strategies for financial planning will be examined. Basic money management and investment techniques will be compared and analysed.
