FINANCE 301 BUSINESS FINANCE Course Syllabus & Policies Spring2011 Time: M, W, F 8:45 – 9:45 Class Location: 255 MB Instructor: Gene Padgham Rm. 118, Merrill Bldg e-mail: gpadgham@jsu.edu Phone: 782-5775 Office Hours: 09:45 – 11:15 M, W, F 12:30 – 13:30 M, W, F or by appointment Website: http:/www/jsu.edu/depart/ccba/gpadgham REQUIRED TEXT: Principles of Managerial Finance, Brief, by Lawrence Gitman, Fifth Edition, 2009, Pearson/Prentice Hall. ISBN 978-0-321-52412-6 PREREQUISITE: Junior Standing COURSE OBJECTIVES: The purpose of this course is to provide students with a working knowledge of the fundamentals of finance, with emphasis on the management of the finance function in the firm. These fundamentals should improve student skills in decision-making involving financial activities. Students will utilize computer resources to assist in the decision making process. Students should be able to: Explain the role of "finance” as a discipline in the business environment and identify the responsibilities of the financial manager. Explain the basic alternative forms of business organizations, along with some of their strengths and weaknesses. Describe the differences in the tax environments of the alternative forms of business. Construct and format a balance sheet and income statement. Explain the purpose of a statement of retained earnings and funds flows statement. Explain what is meant by cross-sectional analysis and time-series analysis, and how these concepts can be used effectively. Identify the differences between liquidity, activity, debt, and profit analysis. Apply financial ratios in the analysis of a business enterprise. Compute the operating, financial, and total leverage of a business organization. Explain the differences between break-even analysis in cash, units, and sales. Analyze the sources of short-term financing available to a business organization. Explain the difference between future value and present value. Compute the future value of a single amount and future value of an annuity. Compute the present value of a single amount and present value of an annuity. Identify some of the special applications of "time value" calculations. Explain the relationships between risk, return and valuation. Determine the value of common stocks, preferred stocks and corporate bonds. Compute the cost of debt, common stock, preferred stock, and retained earnings. Describe the role of the weighted average cost of capital. Explain how capital budgeting is used by a business firm. Apply capital budgeting techniques to project analysis. Explain different approaches to capital structure and dividend policies. COURSE REQUIREMENTS: The textbook reading assignments and assigned problems are listed in the accompanying schedule. You are expected to complete the reading assignment prior to class discussion of the specified topic, and attempt to solve the assigned problems. Additionally, a project involving a simulation of a stock investment and a report on outside reading will be required. Details of these requirements are included with this syllabus. GRADING PROCEDURE: You will have three written examinations during the term. Your performance on these exams will be the primary basis for determining your grade in this course. Additionally, you will be graded on the stock simulation, readings report, and quizzes. The weights are as follows: 1st EXAM 26% 2nd EXAM 26 FINAL EXAM 26 STOCK SIMULATION 10 QUIZZES 7 REPORT 5 TOTAL 100% EXAMINATIONS: The exams will consist of multiple choice, short answer, and problems, with the emphasis being on problem solving. COMPUTER RESOURCES A web based supplement, MyFinanceLab, is available to students at no additional cost with new copies of this text. This is a tutorial and diagnostic testing package that can be of assistance to the learning process. See page xxxii in the preface to the text for more details. COURSE OUTLINE AND SCHEDULE READING ASSIGNMENT SUBJECT ASSIGNED PROBLEMS DATE Jan 7 Chapter 1 2 Finance Overview Financial Statements and Analysis Cash Flow and Financial Planning Time Value of Money 1,2,5,6,9,11, Case 3,10,12,17,20,26 7 Risk and Return Interest Rates & Bond & Valuation Stock Valuation 8 9 10 11 13 Capital Budgeting Cash Flows Capital Budgeting Techniques Cost of Capital Leverage & Capital Structure Current Asset Management 3 to 4 2,3,5,6,11,17,20,21 3,4,13,14,16 4,5,9,13,17,20,26 29,33,45,52 Feb 9 EXAM Feb 10 to Mar 23 5 6 2,4,10,14,15,18 3,8,11,15,16,19 EXAM Mar 24 to Apr 15 3,5,12,15,19,23 8,10,15, 18,23 2,8,9,12,14,17 4,8,11,13 4,7,11,13 ****FINAL EXAM **** Monday, April 18, 8:00 – 10:00 Note: March 21st is the last day to drop or withdraw without academic penalty. April 8th is the last day to drop passing or withdraw. COURSE POLICY: ATTENDANCE: For the Spring Semester 2011, class attendance in this course will be voluntary. It is the responsibility of the student to attend classes, and when an absence occurs, it is the student's obligation to arrange for obtaining missed information, assignments, or any other requirements. EXAMINATIONS: Students are expected to take all examinations when scheduled. If there is a legitimate reason why a student cannot take an exam at the scheduled time, a makeup exam will be given at a time to be determined by the instructor. Any student who receives failing grades during this course is urged to discuss this with the instructor. CCBA Student Code of Conduct: Students are expected to adhere to the CCBA Student Code of Conduct which is posted in various locations around Merrill Building as well as on the CCBA web site. Academic Honesty: If I believe an exam has been compromised, I reserve the right to retest the whole class or any individual in the class. (Check the Academic Honesty Policy online at http://www.jsu.edu/depart/handbook/page17.html#honesty). Violations of the University's academic code include, but are not limited to: possession or use of unauthorized materials during exams; providing information to another student, sharing information on in-class exercises. Violations of this code may result in academic penalties, including receiving an "F" in this course. Each student agrees to the following statements of student behavior: 1. I agree that I, and only I, will be the one completing and submitting class materials (homework, exercises, exams, written projects, etc.) in my name. 2. I agree that I will not directly copy or plagiarize material from articles, books, publications, the Internet, other students’ work, or any other source. I am familiar with, and I agree not to violate, copyright laws. If small amounts of material from other sources are used as part of any class assignment, I agree to clearly indicate such and properly cite the source. 3. I agree that I will not share answers to homework assignments, quizzes, exams, or any other course material with fellow classmates. 4. I acknowledge that failure to comply with any of the above statements may result in failure of an assignment, removal from the course, failure in the course, and discipline action deemed appropriate by the instructor in his sole discretion and/or policies and procedures set forth by the JSU’s Academic Honor Policy found in the Student Handbook under the University Policies link: http://www.jsu.edu/depart/handbook/page17.html#honesty. The academic misconduct policy of the university will be followed in this course. DISABILITY ACCOMMODATIONS: Any individual who qualifies for reasonable accommodations under The American With Disabilities Act or Section 504 of the Rehabilitation Act of 1973 should contact the Instructor immediately. BUSINESS FINANCE STOCK INVESTMENT PROJECT You are to select the common stock of one corporation from the list provided (or one of your choosing) for purposes of analysis. You will make an investment in this security based on its closing price on January 7, 2011 and hold the investment through April 2, 2010, at which time you will liquidate it. You will assume you have a sum of $10,000 available for investment purposes. The following requirements are to be completed: I. Using the closing price for the stock each Friday, record its value each week, beginning with January 8 and ending with April 1. II. Record the Standard and Poors 500 index for the same period of time, using the closing value for each Friday. III. Record the 10-year U.S. Treasury bond yield for the same period of time, using the value for each Friday. IV. Prepare a brief report to turn in no later than Wednesday, April 6th, 2011. The report should contain the following: A. A brief description (no more than one or two typed pages) of the major characteristics of the company. You might include such information as type of business, latest sales volume and profits, level of assets, subsidiaries, major competitors, etc. Be sure to reference your source(s). B. A table of the values you plotted weekly for the stock price, S&P index, and the bond yield. C. A chart of the change in value from week-to-week for the stock price, the S&P index, and the bond yield. C. A statement about the relationship, if any, that appears to exist between the movement of your stock price, the S&P index, and the bond yield. D. Determine the annualized rate of return you earn on the stock investment. In computing this return, you are to assume investment transaction costs of 4 percent to buy and three percent to sell. In meeting this requirement you are to provide an entire solution, not just an answer. E. Determine the annualized rate of return for the S&P 500 index and compare your stock return to the index return. The investment project will constitute ten percent of your final grade. No projects will be accepted after the due date of April 6th. BUSINESS FINANCE READINGS PROJECT You are to read an article relating to finance and submit a one or two page typewritten synopsis of the article. This is to be turned in no later than March10th. You must reference your source. There are numerous sources available that frequently contain articles on relevant subject matter. A partial listing would include: Fortune Forbes Money Business Week Wall Street Journal Changing Times U.S. News and World Report Time Journal of Finance Federal Reserve Publications Internet Following is a list of example topics. You are not limited to these, however, and may report on any financially related writings. The Subprime Lending Market Mergers and Acquisitions Changes in the Bankruptcy Code The Derivatives Market Federal Bailout Activities Banking on the Internet Federal Budget Deficits (or Surpluses) The Federal Debt Changes in the Federal Income Tax for 2010 Initial Public Offerings Security Market Regulation Foreign Exchange Market Expansion of Business Activities in Foreign Nations Junk Bond Financing Business Regulation Electronic Commerce Taxing Internet Sales Saving for Retirement GRADE: The readings report will constitute 5 percent of your final grade. There will be no credit granted for reports turned in after the due date.