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				Nov 03, 2025			
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                  ACCT 300 - Finance  5 CR
   An introduction to financial decision making. Topics include financial statement analysis, time value of money, risk and return, financial assets, securities valuation, capital budgeting, cost of capital, and capital structure.    
  Prerequisite(s): ACCT 301  with a C or better and admission to the Applied Accounting BAS, or permission of the program. 
  Course Outcomes  
	- Construct financial statement analysis
 
	- Calculate and defend the time-value of money
 
	- Value financial assets, their use to include risk and rates of return
 
	- Analyze cash flow estimates and risk analysis
 
	- Develop forecasting and working capital management and budgeting
 
 
 
  
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