BA215 - COURSE OUTLINE & SCHEDULE
Date
4/4
Chapter
Chapter 1
Counting the Beans:
Good Financial
Information
Learning Outcomes
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4/6
Chapter 2
The Structure &
Interrelationships of
Financial Statements
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4/11
4/13
4/18
4/20*
4/25
*lab
4/27
5/2
5/4
5/9
Define the goals/role of accounting and financial management 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.
Chapter 3
Balance Sheet
Chapter 4
Income Statement
Case: LJR Part 1
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Chapter 5
Profit vs. Cash Flow
Chapter 6
Cash Flow Statement
Case: LJR Part 1
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
2005 Annual Report
Case Study
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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.
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.
Assignment
Self-Test Personal Balance
Sheet
Excel Tutorial
Self-Test Question Set
Problem Set #1
Homework Case#1
due
4/20
BEXELL 324 Lab 4/20*
*must sign-up for
8-9am or 9-10am lab
Problem Set #2 due 4/27
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
Date
5/11
5/16
5/18*
*lab
Chapter
Chapter 10
The Annual Budget
Learning Outcomes
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5/23
5/25
5/30
6/1
Romero Lecture Notes
Mathematics of
Compound Interest
(Time Value of
Money)
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MIDTERM #2
6/14
Due 5/23
BEXELL 324 Lab5/18
*must sign-up for
8-9am or 9-10am lab
* Bring financial
calculator to class
Romero Lecture Notes
Investments & Equity
Markets
Krispy Kreme Case; Chapt 10 & Forecasting & Budgeting; Time
Value of Money
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6/8
Homework #4
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, and
Problem Set #5
Applications
effective interest rates on loans.
Due 5/30
 Illustrate use of financial calculators in solving financial problems.
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6/6
Estimate sales revenue using various forecasting methods.
Forecast income statements and balance sheets utilizing the percent of
sales method.
Differentiate fixed versus variable costs in budgeting.
Determine external financing required to support sales growth.
Apply Excel spreadsheet models to financial planning, forecasting, and
sensitivity analysis problems.
Conceptualize the compounding/discounting process.
Solve for PV & FV of lump sums and annuities, payments, interest rates,
and number of periods using formulas & financial calculators.
Calculate PV, FV, PMT, or interest rate using semiannual, quarterly,
monthly or daily compounding periods.
Assignment
Romero Lecture Notes
Investments & Equity
Markets
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Guest Lecturer
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Chapters 11 & 12
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Financing the Business:
Debt vs. Equity Options
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FINAL EXAM
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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.
Demonstrate knowledge of how to buy investments via broker or on-line.
Identify types of short term borrowing for working capital needs.
Demonstrate the accounting effects of financing on balance sheets.
Describe Initial Public Offerings – benefits and pitfalls.
6-7:50pm GILBERT 124
ALL COURSE
MATERIAL