ACC 201 - Corporate Finance

Offered FL
Lecture- 3
3 credit hrs/3 contact hrs
Prerequisite: ACC 122 - Principles of Accounting II with “C” or better (2.0 out of a 4.0 scale)
This course examines the fundamental concepts in corporate finance by introducing students to basic skills and methods used for the evaluation of financial condition and operating performance of businesses. This includes the concept of net present value and the time value of money to analyze how investment and financing decisions interact, analytical tools for predicting and testing assumptions about a firm’s future performance (capital budgeting techniques, cost of capital and capital structure), methods for selecting and interpreting financial ratios, and the relationship between risk and return and interest rates This course provides an added development of accounting knowledge to determine how financial data is generated.

Student Learning Outcomes:
Identify the key themes in corporate finance. Explain the role of finance in your organization. Explain and analyze the interrelationship between finance and governance. Analyze the relationship between strategic decision making and corporate financing decisions. Demonstrate the concept of time value of money. Apply principles of capital budgeting. Explain the determinants of a firm’s capital structure. Explain various risk measures and models of the relation between risk and return. Explain the concept of market efficiency and its implications for securities’ returns. Apply the principles of portfolio theory. Communicate business concepts, methods, and evidence clearly in written and spoken course requirements. Exhibit ethical/professional behavior in and out of the classroom in attendance, conduct, assignment completion, teamwork and constructive peer feedback.