Course: Finance and Accounting 2 credits: 3

Course code
IBVP15FIA2A
Name
Finance and Accounting 2
Study year
2022-2023
ECTS credits
3
Language
English
Coordinator
J. Wang
Modes of delivery
  • Tutorial
Assessments
  • Finance and Accounting 2 - Computer, organised by STAD examinations

Learning outcomes

Upon successful completion of the module, the student is able to:
  • Describe the legal forms of business organizations and their strengths and weaknesses
  • Distinguish between the concept of maximizing the value of the firm and profit maximisation
  • Explain how corporate governance attempt to manage agency problems
  • Describe the differences between the capital markets and the money markets
  • Explain the root causes and effects of 2008 financial crisis and recession
  • Explain the basics of international cash and credit management
    • exchange rate risk
    • political risk
    • hedging
  • For two mutually exclusive projects:
    • calculate payback period and net present value;
    • construct net present value profiles to compare NPV and IRR techniques
    • make an argument which project to choose
  • From relatively well-structured information determine the relevant cash flows needed to analyse an investment proposal (initial investment or terminal cash flow, and operating cash flow using MACRS)
  • From relatively well-structured information journalize for a share investment and construct the consolidated balance sheet
Competencies from the Framework Competencies IBMS:
WT3-2, TWM19-2

Content

In this course students will familiarize themselves relevant techniques to validate investment decision making. Furthermore, the complex environment in which companies operate is being investigated.

Included in programme(s)

School(s)

  • International Business School