This course surveys the basic concepts of finance that provide the foundation for successful real world financial management practices. Emphasis is on financial tools required to operate a business. Included is the role of the economy and its effect on interest rates, commercial banking practices, commercial credit, cash management, lending practices, financial statement analysis, time value of money, forecasting, budgeting, capital budgeting, sources of financing, lease vs. purchase, leverage, inventory controls, valuation of rates of return, investment banking, international finance, and bankruptcy. The course is intended to prepare students for advanced studies in finance and practical application of financial principles.
Level I Prereq: Academic Reading and Writing Levels of 6; ACC 111 or ACC 122
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