BA215 - COURSE OUTLINE & SCHEDULE
Date
9/25
Chapter
Chapter 1
Counting the Beans:
Good Financial
Information
Learning Outcomes
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9/27
Chapter 2
The Structure &
Interrelationships of
Financial Statements
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10/2
10/4
10/9
10/11*
10/16
10/18
10/23
10/25
10/30
11/1
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.
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.
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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MIDTERM #1
CHAPTERS 1 – 7
Krispy Kreme
Doughnut
2006 Annual Report
Case Study
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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.
Assignment
Excel Tutorial:
OSU Library Reserve or
www.extension.iastate.edu/P
ages/Excel/homepage.html
Self-Test Question Set
Problem Set #1 due 10/9
*No lecture: Group Homework Case#1 (2-3 per
group) due 10/16
Problem Set #2
due 10/23
BEX120: 11-12 or 11:55-12:50
Problem Set #3 (self-test)
purchase financial calculator
Order or Download Krispy
Kreme Doughnut Inc.
Financial Information
1-800-457-4779 or
www.krispykreme.com
Investor Relations
Download KK PowerPoint slides
from Romero web site
Date
Chapter
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11/6
11/8
Romero Lecture Notes
& Excel Spreadsheets
Personal Financial
Planning
MIDTERM #2
Krispy Kreme Case; Personal Financial Planning; Time Value
of Money
11/13
11/15
11/20
11/22
Learning Outcomes
Create a personal cash flow statement and evaluate spending
patterns for budget preparation.
Homework #4
 Differentiate between fixed and variable expenses in budgeting.
Due 11/13
 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.
 Investigate various Internet resources for personal financial planning.
Romero Lecture Notes  Conceptualize the compounding/discounting process.
* Bring financial calculator to
Mathematics of
 Solve for PV & FV of lump sums and annuities, payments, interest
class
Compound Interest
rates, and number of periods using formulas & financial calculators.
(Time Value of
 Calculate PV, FV, PMT, or interest rate using semiannual, quarterly,
Money)
monthly or daily compounding periods.
Romero Lecture Notes  Apply time value concepts to determine monthly payments on car loans
Time Value of Money
or mortgages, saving for retirement, value of future payment streams,
Problem Set #5
Applications
and effective interest rates on loans.
Due 11/20
 Illustrate use of financial calculators in solving financial problems.
Romero Lecture Notes
Investments & Equity
Markets
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11/27
11/29
Romero Lecture Notes
Investments & Equity
Markets
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Guest Lecturer
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12/4
Assignment
FINAL EXAM
Compare and contrast the interrelationships between personal and
corporate financial management.
Describe long term debt instruments (term loans, bonds, debentures)
and equity securities (common stock). View from both a company’s
and investor’s perspective.
Comprehend the 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.
9:30-11:20am PEAVY 130
Optional Reading:
Chapters 11 & 12
Financing the Business:
Debt vs. Equity Options
Explore www.morningstar.com
ALL COURSE
MATERIAL