III. Course Content (Chapter Concepts)

```Strath Haven High School Syllabus
Course Title (Course Number):
I.
Course Description/Overview
This course introduces the student to the mathematics involved in business administration. It provides a
foundation for buisness literacy for all students. The course will cover fundamental principles and vocabulary of
accounting, highlighting financial statement preparation and interpretation according to generally accepted
accounting principles (GAAP). In addition, the course will discuss partnerships, bonds, corporations, cash flow
statements and capital budgeting. Students will be introduced to IRS rules and regulations as applied to a
business. At the completion of the course, the student will understand the mathematical decisions involved in the
II.
Course Objectives
Understand legal forms of business organizations.
Determine meaning and measurement of risk and return.
Address preparation and evaluation of Financial Statements and Statement of Cash Flows.
Show students methods of calculation and analysis of key financial ratios.
Address present and future value of investments.
Address valuation and characteristics of stocks and bonds.
Understand tax issues related to different business organizations.
Utilize effective interpersonal skills by working in cooperative groups.
Provide students with realistic decision-making activities that draw on a range of skills and understandings.
Show students the usefulness and importance of mathematical skills and logical reasoning in the operation of a
Utilize effective interpersonal skills by working in cooperative groups.
III.
Course Content (Chapter Concepts)
A. The Scope and Environment of Financial Management
1. Key Concepts
Introduction to the Foundations of Financial Management
Financial Markets and Interest Rates
Understanding Financial Statements and Cash Flow
Evaluating a Firm’s Financial Performance
2. Resources
Calculators and Computers, particularly Internet; Financial Papers and Journals; Textbook: Keown, A.J.,
et.al. (2006). Foundations of Finance - The Logic and Practice of Financial Management (5th ed.). New
Jersey: Pearson-Prentice Hall.
B. Valuation of Financial Assets
1. Key Concepts
The Time Value of Money
The Meaning and Measurement of Risk and Return
Valuation and Characteristics of Bonds
Valuation and Characteristics of Stock
2. Resources
See A2.
REV 01/13/07
C. Investment in Long -Term Assets
1. Key Concepts
Capital-Budgeting Techniques and Practice
Cash Flows and Other Topics in Capital Budgeting
Cost of Capital
2. Resources
See A2.
D. Capital Structure and Dividend Policy
1. Key Concepts
Determining the Financial Mix
Dividend Policy and Internal Financing
2. Resources
See A2.
E. Working – Capital Management and International Business Finance
1. Key Concepts
Short-Term Financial Planning
Working-Capital Management
Current Asset Management
2. Resources
See A2.
IV.
Types of Student Assessments and Evaluations
Quizzes, tests, homework assignments, classroom performance and participation, and projects.
V.
Grades are based on a point system. Averages are calculated by dividing the total points earned by the student
by the total number of possible points. The school scale is used to determine grades. Final grades are
determined as follows: first quarter (40%), second quarter (40%), and final exam grade (20%).
VI.
Homework
Homework is given a regular basis. Most assignments are due the next day. However, there will be long term
assignments given.
All members of the school community are expected to be respectful of each other. Negative