syllabus by keara




Chapter 1 Counting the Beans: Good Financial Information Chapter 2 The Structure & Interrelationships of Financial Statements
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Learning Outcomes
Define the goals/role of accounting and financial mgmt in the firm. Outline GAAP: the rules of financial reporting. Identify different forms of business ownership. Describe the organizational structure of the firm. Outline course layout & coverage. Comprehend financial accounting fundamentals. Describe Income Stmt, Balance Sheet, & Cash Flow Statement. Analyze basic business transactions to determine effect on accounts and financial statements. Synthesize interrelationships between all financial statements. Martin Luther King Holiday – No class Comprehend & analyze classified Income Statement, Balance Sheet, & Statement of Changes in Retained Earnings. Interpret levels and trends in income statement & balance sheet accounts. Describe depreciation accounting & tax/cash flow implications. Conceptualize cash flow cycle. Contrast and compare cash vs. accrual basis accounting methods. Differentiate net profit from net cash flow. Construct Cash Flow Statements and recognize interrelationships with Balance Sheet & Income Stmt via lecture case. Integrate accounting concepts with computer spreadsheet models Calculate & interpret financial ratios, including liquidity, asset management & operating efficiency, financial leverage, and market value ratios, utilizing lecture case. Tie together financial statements and ratios to assess strengths and weaknesses of companies, utilizing lecture case. Assess performance using time-series & cross sectional analyses. Apply income stmt, balance sheet & cash flow stmt analysis to KK financial results, integrating Management Discussion & Analysis of Financial Conditions & Operations. Review Letter to Shareholders & Report of Independent Auditors Connect interrelationships between business/operating strategies and financial performance. Comprehend accounting fraud allegations by KKD shareholders. Explain SEC investigation for accounting irregularities/disclosures.



Excel Tutorial: OSU Library Reserve or ages/Excel/homepage.html Self-Test Question Set

1/15 1/22 1/24 Chapter 3 Balance Sheet Chapter 4 Income Statement Case: LJR Part 1 Chapter 5 Profit vs. Cash Flow Chapter 6 Cash Flow Statement Case: LJR Part 1 Excel Computer Lab Chapter 7 Critical Performance Factors: Financial Statement/Ratio Analysis Case: LJR Part 2
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Problem Set #1 Due 1/31

1/29 1/31 2/5 2/5 2/7 2/12

Problem Set #2 (1.5 homework weight)
Due 2/7 BEX324: 1-1:50

Problem Set #3 (self-test)
purchase financial calculator

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2/14 2/19

Krispy Kreme Doughnut 2006 Annual Report Case Study


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Download KK PowerPoint slides from Romero web site


Romero Lecture Notes Mathematics of Compound Interest (Time Value of Money) Romero Lecture Notes
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Learning Outcomes



Time Value of Money Applications
2/28 Romero Lecture Notes Investments & Equity Markets

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Conceptualize the compounding/discounting process. * Bring financial calculator Solve for PV & FV of lump sums and annuities, payments, interest to class! rates, and number of periods using formulas & financial calculators. Calculate PV, FV, PMT, or interest rate using semiannual, quarterly, Problem Set #4 monthly or daily compounding periods. Due 2/28 Apply time value concepts to determine monthly payments on car loans or mortgages, saving for retirement, value of future payment streams, and effective interest rates on loans. Use financial calculators to solve financial problems. Demonstrate use of Excel to solve time value of money problems. Compare and contrast the interrelationships between personal and corporate financial management. Optional Reading: Describe long term debt instruments (term loans, bonds, debentures) Chapters 11 & 12 and equity securities (common stock). View from both a company’s Financing the Business: and investor’s perspective. Debt vs. Equity Options Comprehend workings of stock markets & composition of major indices.

Describe investment securities (such as mutual funds).
Determine relevant investment objectives and impact on asset allocation Distinguish between stock, bond, and blended mutual funds. Identify and use resources (such as Morningstar) to assess risk and research performance of various investment alternatives. Show knowledge of how to buy investments via broker or on-line. Create a personal cash flow statement and evaluate spending patterns for budget preparation. Differentiate between fixed and variable expenses in budgeting. Prepare a personal budget and evaluate appropriateness to life situation and financial goals. Learn budget to actual variance evaluation techniques. Create a personal balance sheet, properly classifying assets into liquid, household, and investments, and liabilities into current and long term; identify and calculate net worth. Prepare Excel spreadsheets and charts for all personal financial statements to enable life-long updating, monitoring, and planning. 4:00-5:50pm Location to be announced


Romero Lecture Notes Investments & Equity Markets

Problem Set #5
Due 3/7

3/7 3/12 3/14

Romero Lecture Notes & Excel Spreadsheets Personal Financial Planning

KKD Case; Time Value of Money; Investments
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Problem Set #6
Due by 3/19 1pm, BEX311 Solutions posted 3/19 2pm





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