To introduce the learner to the methods used by businesses to finance their activities and to describe the financial environment in which businesses operate.
To familiarize learners with the discipline of finance and the time value of money.
To provide an overview of money and securities, and to provide an introduction to the issuing and selling of new securities.
To demonstrate the impact of revenue and gains, depreciation, and debt financing on business accounting practices.
To demonstrate how a company can use financial ratios and other measures of financial performance to monitor its operations effectively.
To introduce the learner to investing and financing decisions, and demonstrate the financial calculations used to make these decisions.
To provide the learner with practice in basic accounting skills, such as interpreting a balance sheet, calculating liquidity, and monitoring cash position.
To discuss business stakeholders and their accounting needs, and to explain how and why financial statements are compiled.
To provide the learner with practice in financial management skills, such as evaluating investments, managing budgets, and controlling company spending.
To demonstrate how cash is used, controlled, and accounted for in business.
To explain how to organize and build an operating budget.
To discuss the roles of various institutions as financial intermediaries and outline the role of the Federal Reserve.
To describe ways to evaluate the risk involved for various different kinds of investments.
To provide students with an overview of long-term debt.
To describe the features and demonstrate the valuation of preferred and common stock, and to discuss dividends and stock splits.