BA 360 – Introduction to Financial Management

Fall 2007

 

Instructor:                     Professor Raymond M. Brooks

                                    418B Bexell Hall

                                    541-737-3687

                                    brooksr@bus.orst.edu

 

Office Hours:                Monday 3:00 p.m. – 4:00 p.m.

                                    Wednesday 8:30 a.m. – 9:30 a.m.

Thursday 2:00 p.m. – 3:00 p.m. 

                                    Others by appointment (please call for appointment)

 

Required Text:              Brooks, Financial Management: A Modern Approach, Pearson Custom Publishing, 2007, Second Preliminary Edition.

 

Calculator:                    Highly recommend purchasing a TI BAII Plus Advanced Financial Calculator (cost around $30 to $35).

 

Course Objective:          The objective of the course is to introduce students to the basic questions facing a financial manager and the tools a financial manager uses to find answers to these questions. The course will introduce the basic tools of financial and applications of financial theory in use today. Students will be introduced to legal, ethical, technological, and global issues facing a financial manager. The course is designed to enhance a student’s approach to financial decision-making and emphasizes technical analysis and quantitative approaches to decision making.

 

Grading:                        Students take three examinations during the course. Each examination will be a series of multiple choice questions, essay questions, and/or problems. Weekly homework assignments will be collected and evaluated for effort. At the Friday recitation sessions homework will be returned and solutions provided. Exams will be worth 100 points each for a total of 300 points. Homework and recitation attendance will be worth 160 points, 80 for turning in homework and 80 for attending recitation. An additional 40 points for attending recitation on examination return day for a class total of 500 points.

 

Academic

Dishonesty:                   For expectations of Student conduct see:  http://oregonstate.edu/admin/stucon/achon.htm  

Class Attendance:         I expect students to be on time and present for every class. Good study habits and efficient management of time will translate into good work habits and responsible employees and effective managers. If you cannot make an exam you need to notify me prior to the exam. Please leave a message on my telephone answering service or send me an e-mail message.

 

 

COURSE HOURS

Monday and Wednesday 10:00 to 11:20 a.m. Lecture at Peavy Auditorium 130

Friday 10:00 to 10:50 or 11:0 to 11:50 a.m. Bexell 412, 416 or 417

 

Recitation Instructors:    Bexell 412 – Alex Bouck

                                    Bexell 416 – Glen Morrison

                                    Bexell 417 – Sophie (Yiqing) Ma

 

Recitation Instructors’ Office: Bexell 427

 

PREREQUISITES

 

(1) ECON 201:  Introduction to Microeconomics

(2) BA 213 Managerial  Accounting  or BA215 Money & Investment Management

(3) Junior Standing        

 

MEASURABLE  LEARNING OUTCOMES

Understand the fundamental theories, concepts, and tools of finance, including time value of money valuation techniques, the relationship between risk and return, and the use and interpretation of financial statements.

 

Apply financial management concepts and tools to the decisions faced by a manager to

·         Investment decisions

·         Financing decisions

·         Working capital management decisions

·         Financial analysis and planning.

 

Fundamental Theories, Concepts, and Tools

  • Time Value of Money (TVM)

Explain the concepts of discounting and compounding.

Find the present value and future value for a single cash flow, series of cash flows, annuity, and perpetuity.

Develop a loan amortization schedule.

Calculate an APR (annual percentage rate) and an EAR (effective annual rate).

Use TVM to value assets such as common stock, preferred stock, and bonds.

Describe and explain the variety of interest rates.

Identify and explain the factors that determine interest rates and the yield curve.

  • The Relation between Risk and Return

Calculate the historical return average and standard deviation of the historical returns.

Calculate the expected return, standard deviation, and beta for a portfolio.

Explain diversification, and distinguish between "diversifiable risk" and "nondiversifiable" risk.

Describe "beta coefficient".

Describe how beta coefficients can be estimated from historical returns.

Understand and use the CAPM (SML) to calculate required rates of return.

Explain the efficient market hypothesis (EMH) and its implications for an optimal investment strategy

  • Financial Statements

Understand the information contained in an income statement, balance sheet, statement of retained earnings, and statement of cash flows.

Summarize the differences between debt and equity.

 

Financial Decisions

  • Investment Decisions (Capital Budgeting)

Recognize and calculate the relevant cash flows for a potential investment.

Calculate and interpret a net present value (NPV), an internal rate of return (IRR), and a payback period for a capital budgeting analysis.

Make capital budgeting decisions under conditions of capital rationing and mutually exclusive investments.

Explain how to account for inflation in a capital budgeting analysis.

Recognize and explain the weaknesses in the capital budgeting process.

  • Financing Decisions (Capital Structure)

Calculate and interpret a weighted average cost of capital (WACC).

Understand the effect of floatation costs on the cost of capital.

Define financial leverage, capital structure, and optimal capital structure.

Understand the effects of capital structure on the risk and return characteristics of a company's debt and equity financing.

  • Working Capital Management Decisions

Understand the issues involved in setting corporate policy concerning current assets and current liabilities.

Understand the cash conversion cycle and issues involved in managing the cash conversion cycle

Briefly explain the difference between permanent financing needs and seasonal financing needs.

Understand and be able to analyze the issues involved in setting credit standards and terms.

Briefly describe the sources available for short-term debt financing.

  • Financial Analysis and Planning

Identify and explain the major categories of financial ratios.

Calculate and interpret typical financial ratios.

Use financial ratios to analyze company performance.

Identify weaknesses in ratio analysis. 

Calculate and interpret pro forma financial statements using % of sales method and / or specific information.

Identify the major reasons for estimating a pro forma financial statement.

 

STUDENTS WITH DISABILITIES

Accommodations are collaborative efforts between students, faculty and Services for Students with Disabilities (SSD). Students with accommodations approved through SSD are responsible for contacting the faculty member in charge of the course prior to or during the first week of the term to discuss accommodations. Students who believe they are eligible for accommodations but who have not yet obtained approval through SSD should contact SSD immediately at 737-4098.

 


BA 360 – Introduction to Finance Management

Fall 2007

Monday – Wednesday, 10:00 a.m. – 11:20 a.m.

Peavy Hall Auditorium 130

 

Recitations

Friday, 10:00 – 10:50 or 11:00 to 11:50 a.m.

Bexell 412 or 416 or 417

 

Course Outline

 

Date

Reading / Lecture

Homework

Monday Sept. 24th

Introduction to Course

 

Wednesday Sept. 26th

Chapter 1

 

Friday Sept. 28th

Chapter 1

Ch. 1: 2, 6, 8, & 10

 

 

 

Monday Oct. 1st

Chapter 2

 

Wednesday Oct. 3rd

Chapter 2

 

Friday Oct. 5th

Chapter 2

Chapter 2: 6, 8, 9, 10, 16, 19, & 22

 

 

 

Monday Oct. 8th

Chapter 3

 

Wednesday Oct. 10th

Chapter 4

 

Friday Oct. 12th

Chapters 3 & 4

Chapter 3: 9, 15, 17, 20, & 25

Chapter 4: 3, 6, 12, & 18

 

 

 

Monday Oct. 15th

Chapters 3 & 4

 

Wednesday Oct. 17th

Examination #1

 

Friday Oct. 19th

Return Examination #1

 

 

 

 

Monday Oct. 22nd

Chapter 5

 

Wednesday Oct. 24th

Chapter 6

 

Friday Oct. 26th

Chapters 5 & 6

Chapter 5: 1, 2, 6, 10, 12, & 14

Chapter 6: 2, 4, 6, 8, 10, 12, & 14

 

 

 

Monday October 29th

Chapter 7

 

Wednesday Oct. 31st

Chapter 7

 

Friday, Nov. 2nd

Chapter 7

Chapter 7: 6, 12, 15, 16, 24, 30, & 32

 

 

 

Monday Nov. 5th

Chapter 8

 

Wednesday Nov. 7th

Chapter 9

 

Friday Nov. 9th

Chapter 8 & 9

Chapter 8: 6, 8, 12, 16, & 20

Chapter 9: 5, 6, 7, 8, 9, 10, 12, 16, 18, & 20

 

 

 

Monday Nov. 12th

Examination #2

 

Wednesday Nov. 14th

Chapter 10

 

Friday Nov. 16th

Return Examination #2

 

 

 

 

Monday Nov. 19th

Chapter 11

 

Wednesday Nov. 21st

Chapter 10 & 11*

Chapter 10: 2, 6, 7, 10, 14, & 18

Chapter 11: 13, 15, & 17

Friday Nov. 23rd

Thanksgiving Break

 

 

 

 

Monday Nov. 26th

Chapter 12

 

Wednesday Nov. 28th

Chapter 13

 

Friday Nov. 30th

Chapters 12 & 13

Chapter 12: 4, 8, 9, & 12

Chapter 13: 8, 10, 11, 18, & 20

 

 

 

Tuesday Dec. 4th

Final Examination

Noon – Place TBA

Thursday Dec 6th

Final Examination

6:00 p.m. – Place TBA

 

 

 

 

* Will be a large recitation session