Author : | Jae K. Shim, Ph.D., CPA |
Course Length : | Pages: 172 ||| Review Questions: 86 ||| Final Exam Questions: 75 |
CPE Credits : | 15.0 |
IRS Credits : | 0 |
Price : | $119.95 |
Passing Score : | 70% |
Course Type: | NASBA QAS - Text - NASBA Registry |
Technical Designation: | Technical |
Primary Subject-Field Of Study: | Finance - Finance for Course Id 1168 |
Description : | This course is designed for accountants who must have financial knowledge but has not had formal training in finance. Topics include: The Sarbanes-Oxley Act financial reporting requirements, uses and analysis of financial statements, financial forecasting and cash budgeting, risk and return, valuation of stocks and bonds, time value of money, investing and financing, leverage, optimal capital structure, portfolio selection, management of financial resources, and international finance. The goals of the course are fourfold:
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Usage Rank : | 28485 |
Release : | 2022 |
Version : | 1.0 |
Prerequisites : | None. |
Experience Level : | Overview |
Additional Contents : | Complete, no additional material needed. |
Additional Links : |
Financial Accounting
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Advance Preparation : | None. |
Delivery Method : | QAS Self Study |
Intended Participants : | Anyone needing Continuing Professional Education (CPE). |
Revision Date : | 09-Feb-2023 |
NASBA Course Declaration : | Participants must complete the final examination within one year of purchase and with a minimum passing grade of 70% or better to receive CPE credit unless otherwise noted on the Course History page (i.e. California Ethics must score 90% or better). After logging in click on the Course History links on your My Courses page for the Begin date and Expire date for the Final Exam. |
Approved Audience : | NASBA QAS - Text - NASBA Registry - 1168 |
Keywords : | Finance, Accountants, Guide, Financial, Management, v12, cpe, cpa, online course |
Learning Objectives : |
Chapter 1
Chapter 2
Chapter 3
Chapter 4
Chapter 5
Chapter 6
Chapter 7
Chapter 8
Chapter 9
Chapter 10
Chapter 11
Chapter 12
Chapter 13
Chapter 14
Chapter 15
Chapter 16
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Course Contents : | Chapter 1: An Overview of Financial Management Learning Objectives Objectives of Managerial Finance Profit Maximization vs. Stockholder Wealth Maximization Agency Problems Finance Decisions and Risk-Return Trade-Off Time Value of Money Importance of Finance Scope and Role of Finance Controller versus Treasurer Financial and Operating Environment Corporations Conclusion Chapter 1 Review Questions Chapter 2: Financial Statements and Cash Flow Learning Objectives What and Why of Financial Statements More on the Income Statement Classified Financial Statements Statement of Cash Flows Cash Flow Analysis Other Sections of the Annual Report Auditor’s Report Notes to the Financial Statements (Footnotes) How to Read a Quarterly Report SEC Reporting Requirements - Integrated Disclosure System Management's Discussion and Analysis (MD&A) The Sarbanes-Oxley Act Conclusion Key Points of Auditing Standard No. 5 Chapter 2 Review Questions Chapter 3: Evaluating a Firm's Financial Performance Learning Objectives What and Why of Financial Statement Analysis? Horizontal Analysis Vertical Analysis Ratio Analysis Liquidity Ratios Activity (Asset Utilization, Turnover) Ratios Solvency (Leverage, Debt Service, Long-Term Debt) Ratios Profitability Ratios Market Value Ratios An Overall Evaluation ‑‑ Summary of Financial Ratios Is Ratio Analysis A Panacea? Conclusion Chapter 3 Review Questions Chapter 4: Improving Financial Performance Learning Objectives What Is Return On Investment (ROI)? What Does ROI Consist Of? The Du Pont Formula How to Improve Return to Stockholders through Financial Leverage Conclusion Chapter 4 Review Questions Chapter 5: Budgeting, Planning, and Financial Forecasting Learning Objectives The Percent-Of-Sales Method The Sustainable Rate of Growth How to Prepare a Budget Comprehensive Illustration The Sales Budget The Production Budget The Direct Material Budget The Direct Labor Budget The Factory Overhead Budget The Ending Inventory Budget The Cash Budget The Budgeted Income Statement The Budgeted Balance Sheet Some Financial Ratio Calculations Conclusion Chapter 5 Review Questions Chapter 6: The Time Value of Money Learning Objectives How to Calculate Future Values Intrayear Compounding Future Value of an Annuity What Is Present Value - How Much Money Is Worth Now? Present Value of Mixed Streams of Cash Flows Present Value of an Annuity Perpetuities The Applications of Future Values and Present Values Amortized Loans How to Develop Loan Amortization Schedules Annual Percentage Rate (APR) Rates of Growth Bond Values Conclusion Chapter 6 Review Questions Chapter 7: The Meaning and Measurement of Risk and Rates of Return Learning Objectives Return on Investment Arithmetic Average Return vs. Geometric Average Return What Is Expected Rate Of Return? How Is Risk Measured? Types of Risk Portfolio Theory What Is Beta? How to Read Beta The Arbitrage Pricing Model (APM) Conclusion Chapter 7 Review Questions Chapter 8: Valuation of Stocks and Bonds Learning Objectives How to Value a Security What is a Bond? How to Value Bonds How Do You Calculate Yield (Effective Rate of Return) on a Bond? What Is Preferred Stock? How to Value Preferred Stock How to Calculate Expected Return from Preferred Stock What Is Common Stock? How to Value Common Stock Conclusion Chapter 8 Review Questions Chapter 9: The Cost of Capital Learning Objectives Computing Individual Costs of Capital Cost of Debt Cost of Preferred Stock Cost of Equity Capital Measuring the Overall Cost of Capital Level of Financing and the Marginal Cost of Capital (MCC) Conclusion Chapter 9 Review Questions Chapter 10: Capital Budgeting: Techniques and Practice Learning Objectives What are the Types of Investment Projects? What Are the Features of Investment Projects? How Do You Measure Investment Worth? How to Select the Best Mix of Projects with a Limited Budget How to Handle Mutually Exclusive Investments How Do Income Taxes Affect Investment Decisions? Types of Depreciation Methods Conclusion Chapter 10 Review Questions Chapter 11: Determining the Financing Mix Learning Objectives Break-Even Analysis, Operating Leverage, and Financial Leverage Tools of Capital Structure Management Capital Structure Decisions in Practice Conclusion Chapter 11 Review Questions Chapter 12: Managing Liquid Assets Learning Objectives Evaluating Working Capital Cash Management Delay Frequency of Paying Employees Cash Models Banking Relationships Investing In Marketable Securities Management of Accounts Receivable Inventory Management Conclusion Chapter 12 Review Questions Chapter 13: Short-Term Financing Learning Objectives Short-Term Financing Intermediate-Term Financing: Term Loans and Leasing Conclusion Chapter 13 Review Questions Chapter 14: Debt Financing Learning Objectives Types of Long-Term Debt Conclusion Chapter 14 Review Questions Chapter 15: Equity Financing Learning Objectives Issuing Equity Securities Governmental Regulation Selecting a Financing Method Investment Banking Conclusion Chapter 15 Review Questions Chapter 16: International Finance Learning Objectives Foreign Operations The Foreign Exchange Market Financial Strategies Translation Exposure Transaction Exposure Operating Exposure Impacts of Changes in Foreign Exchange Rates Interest Rates Inflation Examples of Political Risks International Financing Chapter 16 Review Questions Appendix Glossary |