BA 2530 - Introduction to Finance

• Create, understand, and interpret common-size financial statements, financial ratios, and benchmarking
• Describe the cash cycle and its use in financial decision making
• Apply time value of money concepts to decision making
• Create and analyze profit planning tools, cost volume profit analysis, flexible budgeting, and performance analysis
• Understand components of working capital management
• Apply interest rate analysis to short-term financing decisions and bonds

• None

• Introduction of finance and review of accounting
• Time value of money
• Interest rates
• Ratio analysis
• Financial planning
• Working capital management
• Bonds valuation

• Demonstrate the time value of money across different points in time
• Describe loan payment methods
• Demonstrate annuities
• Identify the determinants of interest rates and how they are quoted and adjusted
• Demonstrate discount rates and loan calculations
• Create common size statements
• Describe and calculate financial ratios
• Demonstrate how to analyze the ratios
• Describe Dupont equation
• Describe the budgeting process
• Demonstrate a master budget
• Describe management by exception
• Demonstrate a flexible budget
• Demonstrate forecasting short term financial needs calculations
• Identify the asset funding matching principle
• Demonstrate the percentage of sales method
• Describe and demonstrate free cash flows
• Describe the cash conversions cycle
• Demonstrate management of accounts receivable and inventory
• Demonstrate the effects of cash discounts
• Identify the asset funding matching principle
• Describe the fundamental bond concepts
• Determine bond prices and yields
• Identify bond features and ratings