BA215 - COURSE OUTLINE & SCHEDULE
Date
1/4
Subject
Chapter 1
Counting the Beans:
Good Financial
Information
Learning Outcomes





1/6
Chapter 2
The Structure &
Interrelationships of
Financial Statements




1/11
1/13
1/20
Chapter 3
Balance Sheet
Chapter 4
Income Statement
Case: LJR Part 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.
Purchase financial calculator &
text book!
Excel Tutorial:
OSU Library Reserve or
http://www.baycongroup.com/tu
torials.htm
Question Set 1 (self test):
Acctg Review
Problem Set 1: Income
Stmt & Bal Sheet Due 1/25
Martin Luther King University Holiday
1/18
No Class
1/20
1/25
1/27
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

2/8
MIDTERM #1
CHAPTERS 1 – 7
2/10
Mathematics of
Compound Interest
(Time Value of Money)
2/1
2/3
Assignment








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.
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.
Problem Set 2: Cash Flow
Stmt (Word & Excel files)
(1.5 homework weight)
Due 2/1
Problem Set 3: Ratio
Analysis Self-Test
(Do not turn in)
* Bring financial calculator
to class!
Problem Set 4: TVM
Due 2/18
Date
Subject
Learning Outcomes

2/15
Time Value of Money
Applications



2/17
Investments & Equity
Markets



2/22
Investments & Equity
Markets




2/24
MIDTERM #2
3/1
Analyzing
Investments
3/3
Financial Market
Meltdown
3/8
3/10
Personal Financial
Planning
3/18
FINAL EXAM
Assignment
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
Mandatory Investment
corporate financial management.
Reading (see Blackboard)
Describe long term debt instruments (bonds) and equity securities
(common stock). View from a company’s & an investor’s perspective. Problem Set 5: Stocks
Comprehend workings of stock markets & composition of major indices. Due 3/2
Describe types of investment securities.
Determine relevant investment objectives & impact on asset allocation
Distinguish between stock, bond, and blended mutual funds.
Understand the various categories & expenses of mutual funds (by
market capitalization, growth vs. income portfolios etc.).
Learn about Exchange Traded Funds (ETF’s).
Time Value of Money & Investments
Identify and use resources (such as Morningstar) to assess risk,
research performance, and select investment portfolios.
 Show knowledge of how to buy investments on-line.
Understand the 2008-2009 financial market meltdown, including the
incentives and role that each of the following played:
 Home Buyers
 Lenders/Mortgage Brokers
 Government Sponsored Entities (Fannie & Freddie)
 Investment Banks and other institutional investors
 Create a personal cash flow statement and evaluate spending
patterns for budget preparation.
 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.
Problem Set 6:
Mutual Funds Due 3/8
7:30-9:20am
ALL COURSE MATERIAL

LOCATION TBA