Feb 08, 2023  
2021-2022 Undergraduate Academic Catalog 
    
2021-2022 Undergraduate Academic Catalog [ARCHIVED CATALOG]

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BA 2530 - Introduction to Finance

2 lecture hours 2 lab hours 3 credits
Course Description
This course examines the fundamental concepts of finance. The focus of this course is short-term financial management and financial statement analysis including ratio analysis, profit planning, leverage analysis, short-term financing decisions, cash cycle, and time value of money.  A term-long project preparing a financial analysis of a corporation will solidify the course concepts.  (prereq: BA 2510 )
Course Learning Outcomes
Upon successful completion of this course, the student will be able to:
  • 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

Prerequisites by Topic
  • None

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

Laboratory Topics
  • 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

Coordinator
Carol Mannino



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