Course Syllabus FIN324 Financial Analysis for Managers Course Start Date: 11/30/2010 Course End Date: 1/17/2011 Please print a copy of this syllabus for handy reference.Whenever there is a question about what assignments are due, please remember this syllabus is considered the ruling document. Copyright Copyright ©2009 by University of Phoenix. All rights reserved. University of Phoenix© is a registered trademark of Apollo Group, Inc. in the United States and/or other countries. Microsoft©, Windows©, and Windows NT© are registered trademarks of Microsoft Corporation in the United States and/or other countries. All other company and product names are trademarks or registered trademarks of their respective companies. Use of these marks is not intended to imply endorsement, sponsorship, or affiliation. Edited in accordance with University of Phoenix© editorial standards and practices. Facilitator Information                                                                                                       Where to Go to Class                                                                                                       Main: This is the main forum for the class and is where discussion is conducted. It has read-and-write access for everyone. Chat-Room: This is a read-and-write access forum. It is designed as a place to discuss issues not related to the course content. This is the forum to which we will send our bios. Course-Materials: This is a read-only forum, which means you can read messages here but cannot send any. This is where I will post the course syllabus and materials. Learning-Team-A, B, C, D, E and F: These six Learning Team forums will be used as workrooms for the learning teams. You will be assigned to one of these learning teams. Individual Forum: You will see one forum with your name on it. This is a private forum, shared only by you and me, the facilitator. Your classmates will not have access to this forum. You can ask questions here. However, if you have general questions about instructions of assignments, please post those in the Main forum, since other students may benefit by that exchange as well. Where to Submit Your Assignments                                                                             Assignment Section: This is where you will submit all formal assignments. Navigate to the Assignments link on eCampus. Locate the link to submit your assignment as an attachment. Policies                                                                                                                               For class policies, please see the "Policies" link on the left side of the Materials page for the course on eCampus. Faculty and students/learners will be held responsible for understanding and adhering to all policies contained within that link. University policies are subject to change so please be sure to read them at the beginning of each class as it may have changed since.

1. Course Syllabus
FIN324
Financial Analysis for Managers
Course Start Date: 11/30/2010
Course End Date: 1/17/2011
Please print a copy of this syllabus for handy
reference.Whenever there is a question about what assignments
are due, please remember this syllabus is considered the ruling
document.
Copyright
Copyright ©2009 by University of Phoenix. All rights reserved.
University of Phoenix© is a registered trademark of Apollo
Group, Inc. in the United States and/or other countries.
Microsoft©, Windows©, and Windows NT© are registered
trademarks of Microsoft Corporation in the United States and/or
other countries. All other company and product names are
trademarks or registered trademarks of their respective
companies. Use of these marks is not intended to imply
endorsement, sponsorship, or affiliation.

2. Edited in accordance with University of Phoenix© editorial
standards and practices.
Facilitator Information
Where to Go to
Class
Main: This is the main forum for the class and is
where discussion is conducted. It has read-and-write access for
everyone.
Chat-Room: This is a read-and-write access forum. It is
designed as a place to discuss issues not related to the course
content. This is the forum to which we will send our bios.
Course-Materials: This is a read-only forum, which means you
can read messages here but cannot send any. This is where I
will post the course syllabus and materials.
Learning-Team-A, B, C, D, E and F: These six Learning Team
forums will be used as workrooms for the learning teams. You
will be assigned to one of these learning teams.
Individual Forum: You will see one forum with your name on it.
This is a private forum, shared only by you and me, the
facilitator. Your classmates will not have access to this forum.
You can ask questions here. However, if you have general
questions about instructions of assignments, please post those in
the Main forum, since other students may benefit by that
exchange as well.
Where to Submit Your
Assignments
Assignment Section: This is where you will

3. submit all formal assignments. Navigate to the Assignments link
on eCampus. Locate the link to submit your assignment as an
attachment.
Policies
For class policies, please see the "Policies" link on the left side
of the Materials page for the course on eCampus. Faculty and
students/learners will be held responsible for understanding and
adhering to all policies contained within that link. University
policies are subject to change so please be sure to read them at
the beginning of each class as it may have changed since your
last class. Policies may be slightly different depending on the
modality in which you attend class. If you have recently
changed modalities it is important you read the policies
governing your current class modality.
Late Assignments
Late assignments receive a 10% deduction for each day they are
late if assignments are not posted by 11:59 p.m. M.S.T. on the
day they are due. Assignments more than 4 days late will not be
accepted. Technological issues are not considered valid grounds
for late assignment submission. In the event of a University of
Phoenix server outage, students should submit assignments to
the instructor and when systems are restored, submit those
assignments according to syllabus instructions. Unless an
Incomplete grade has been granted, learner assignments
submitted after the last day of class will not be accepted.
Learning
Teams
University of Phoenix students are expected to work effectively

4. in diverse groups and teams to achieve tasks. They must
collaborate and function well in team settings as both leaders
and followers. They should respect human diversity and behave
in a tolerant manner toward colleagues and peers. If you
experience difficulties working with your team, you are
expected to resolve them within the team if possible. However,
please feel free to contact me for guidance if you have concerns
in this area. Because Learning Team projects are outcome-
based, all members of your Learning Team will generally earn
the same grade for Learning Team projects. However, I reserve
the right to report different grades for different Learning Team
members if I see a substantial imbalance in individual
contribution. Learning Teams should provide a brief summary
of any communication held outside the forum. Therefore, if you
hold conference calls, work in a real-time chat room, or get
together outside the OLS (Online Learning System)
environment in another way, please post a log, transcript, or
summary in the Learning Team forum. Further, do not use any
of these supplementary communication tools unless everyone on
your Learning Team agrees to the method and to the schedule. If
you have any questions, please contact me.
Several of the assignments in this class will be completed in
Learning Teams of three to five students. I will set up these
teams by the end of Week 1. If you have any requests for
teammates, please let me know by Thursday of the first week
via your Individual Forum. Learning Team Charters and Peer
Evaluation forms are required. Please see the instructions in the
weekly sections for more information.
It is expected that you will actively participate with your
learning team and contribute to the team discussions by a)
contributing original work that is accepted and used by the team
with proof of originality b) participating in the project from
assignment organizing through meaningful final review of the
team project for submission, and c) ensuring to your team that
your contributions are your original work and properly quoted,

5. cited, and referenced.
Technical Support
Technical Support is available 24 hours a day, 365 days a year.
Call 1-877-832-4867, or use the e-mail support form.
Answers to the most common issues are found in the Knowledge
Base by clicking Help, found at the top of every student Web
site.
Feedback
Each week, I will provide grades or scores and comments on
assignments within 6 days of when they were submitted. After I
send feedback each week, I will post a notification in the Main
forum.
Grading Formula
Points
Grade
95+
A
90-94
A-
87-89
B+
84-86
B
80-83
B-
77-79
C+

6. 74-76
C
70-73
C-
67-69
D+
64-66
D
60-63
D-
<59
F
Course Description
See eCampus.
Course Topics & Objectives
See eCampus.
Course Materials
See eCampus.
Point Values for Course
Assignments
ASSIGNMENTS
Points
Individual (70%)
Individual Assignment: Ethics Article Review (Week 1)
10x
Individual Assignment: Assignments from the Readings (Week
2)

7. 10x
Individual Assignment: Assignments from the Readings (Week
3)
10x
Individual Assignment: Assignments from the Readings (Week
4)
10
Individual Assignment: Assignments from the Readings (Week
5)
10
Participation/Discussion Questions/Weekly Summaries (2 points
per week)
10
Final Exam (Week 5)
10
Learning Team (30%)
Learning Team Assignment: Review of Financial Statements
Paper (Week 2)
5
Learning Team Assignment: Key Financial Relationships Paper
(Week 3)
10
Learning Team Assignment: Final Report (Week 4)
10
Learning Team Assignment: Investor Profile Paper (Week 5)
5

8. xx
Total
100
Week One
Accounting Principles
· Define basic accounting concepts, terminology, and
transactions.
· Illustrate the accounting cycle.
· Identify the four types of financial statements.
· Describe the impact of the regulatory and compliance
environment on accounting.
Course Assignments
1. Readings
· Read the materials listed on the course page on the University
of Phoenix student Web site for Week One.
· Read Ch. 1 of Accounting: concepts and applications.
· Read Ch. 2 of Accounting: concepts and applications.
· Read Ch. 3 of Accounting: concepts and applications.
· Read Ch. 4 of Accounting: concepts and applications.
· Read Ch. 5 of Accounting: concepts and applications.
· Read this week’s Electronic Reserve Readings.
2. Discussion Questions
· What accounting issues does the Sarbanes-Oxley Act of 2002

9. address? How do the act’s provisions change the behavior of
senior corporate executives and accounting professionals? Do
you think this is an effective solution or will it create additional
paperwork? Explain.
· What are consequences of a certified public accountant or
public accounting organization rendering an opinion based on
unethical practices? How does unethical accounting behavior
affect the profession? How may managers stop unethical
accounting practices in the workplace?
· What are some items that appear on an organization's balance
sheet? How does an organization calculate net income? What
statements are useful in explaining how much cash an
organization uses or generates during an accounting period?
Why?
· What are steps of the accounting cycle? Why is it necessary to
make adjusting entries at the end of each accounting period?
What would happen if all steps were not completed in a specific
period?
3. Individual Assignment: Ethics Article Review
· Resources: Electronic Reserve Readings, Internet
· Locate an article discussing ethics in accounting and financial
decision-making.
· Prepare a 350- to 700-word review of your selected article.
Use the Electronic Reserve Readings (ERR) for FIN/324, the
Internet, or other resources locate an article discussing ethics in
accounting and financial decision making. Address the
following items in your review:
· Summarize the article.
· Relate the article to the week’s assigned readings.
· Discuss how the concepts of the article relate and/or apply to
your current or former organization.
· Make recommendations for improvement for your organization

10. based on the article.
· Explain the importance of ethics in accounting and financial
decision-making.
· Include a description of the Sarbanes-Oxley Act and its impact
on accounting and financial decision-making.
Format your paper according to APA standards
Weekly Reminders
Weekly Summaries
Weekly summaries will be required in this course and counted
as class participation.
Discussion Questions
Discussion question responses will count towards the class
participation requirement.
Only posts in the Main classroom forum will count towards your
class participation score.
Participation
All Week: Remember to participate in the class discussions 4
out of 7 days during the week.
Summary of Week 1 Deliverables
Assignment
Individual or Learning Team
Location
Due
Enter assignment in this column
Enter Individual or Learning Team in this column
Enter location where assignment will be posted in this row
Enter day due in this column
Ethics Article
Individual
Assignments
7

12. Week Two
Principles Of Financial Statement Preparation
· Prepare financial statements from a trial balance.
· Assess the key relationships between the basic accounting
equation and the financial statements.
· Assess the key relationships between the four financial
statements.
· Determine the importance of ethics and internal control
programs, and describe effective control techniques.
Course Assignments
4. Readings
· Read the materials listed on the course page on the University
of Phoenix student Web site for Week Two.
· Read Ch. 2 of Accounting: concepts and applications.
(Suggested Reading for Review)
· Read Ch. 14 of Accounting: concepts and applications.
· Read Ch. 17 of Fundamentals of corporate finance.
· Read this week’s Electronic Reserve Readings.
5. Discussion Questions
· Why are dates on financial statements important? How do
primary financial statements—income statement, balance sheet,
and cash flow—tie together? What managerial assessments may
you make about an organization that has a profit and negative
cash flow in the same accounting period?
· Compare and contrast the balance sheet treatment of a car
purchased with cash and a car purchased on credit. How is
equilibrium of the basic accounting equation maintained in both
instances? Clarify why the methods may be treated differently.
· What are some areas that may require internal controls at your

13. organization? How does the Sarbanes-Oxley Act affect the
preparation and control of financial statements? Why can’t
ethics replace internal controls?
6. Individual Assignment: Assignments from the Readings
· Resource: Accounting Concepts and Applications
· Prepare answers to the following questions and exercises:
· Discussion Questions 5 and 7 (Ch. 1) of Accounting Concepts
and Applications
· Practice Exercises 3-1, 3-2, 3-11, 3-12, 3-17—related to 3-11
and 3-12—and 3-19—related to 3-17 (Ch. 3) of Accounting
Concepts and Applications
· Exercise 3-34 (Ch. 3) of Accounting Concepts and
Applications
· Discussion Questions 7, 9, 15, and 16 (Ch. 4) of Accounting
Concepts and Applications
7. Learning Team Assignment: Review of Financial Statements
Paper
You are attending a managerial meeting in your publicly held
organization to hear a proposal for a possible corporate merger
with a competitor. After a brief discussion, the chief financial
officer conducts a presentation showing the competitor's
financial statements. Some of your colleagues have little or no
financial background. You have decided to further their
understanding by conducting a financial comparison of two
publicly traded organizations.
· Resources: Electronic Reserve Readings, Week Two readings
· Select two publicly traded organizations.
· Prepare a 1,050- to 1,400-word paper to provide an
introductory overview of the financial statements, addressing
the following:
· Provide a brief overview of each organization and highlight
key information available on each statement, including the
following items for each organization:

14. · What is the organization’s product or service?
· When was the organization established?
· What accounting organization audited its financial statements?
· Identify the financial statements utilized by your selected
organizations.
· Define basic accounting concepts, terminology, and
transactions discussed in the organization's financial statements,
and list the accounts affected by the transaction. Also, identify
financial statements affected by the transaction.
· Format your paper according to APA standards.
Weekly Reminders
Weekly Summaries
Weekly summaries will be required in this course and counted
as class participation.
Discussion Questions
Discussion question responses will count towards the class
participation requirement.
Only posts in the Main classroom forum will count towards your
class participation score.
Participation
All Week: Remember to participate in the class discussions 4
out of 7 days during the week.
Summary of Week 2 Deliverables
Assignment
Individual or Learning Team
Location
Due
Enter assignment in this column
Enter Individual or Learning Team in this column

15. Enter location where assignment will be posted in this row
Enter day due in this column
Assignments from the Text
Individual
Assignments
7
Financial Statement Review
Learning Team
Assignments
7

16. Week Three
Financial Statement Analysis
· Analyze financial statements using financial ratio analysis.
· Recognize the impact of variable costs, margins, and
profitability.
· Determine fixed and operating costs, and the application of
operating leverage.
Course Assignments
8. Readings
· Read the materials listed on the course page on the University
of Phoenix student Web site for Week Three.
· Read Ch. 6 of Accounting: concepts and applications.
· Read Ch. 7 of Accounting: concepts and applications.
· Read Ch. 8 of Accounting: concepts and applications.
· Read Ch. 15 of Accounting: concepts and applications.
· Read this week’s Electronic Reserve Readings.
9. Discussion Questions
· What financial information does the current ratio measure?
How does the current ratio relate to other liquidity ratios? What
financial ratios would you use to determine whether or not an
organization meets its commercial bank loan payments? How?
· What are some examples of fixed and variable costs in your
workplace? Which costs may have both components? How can
this be resolved for analysis purposes?

17. · What is the definition of operating leverage? How does
operating leverage differ in manufacturing, service,
merchandising, and e-commerce organizations? How can
operating leverage be used to increase an organization's
profitability? How do categories of ratios provide a full picture
of an organization's health?
· How could you assess which organization in an industry was
best managed from a financial standpoint? How could you use
comparative analysis to perform a three-year trend analysis? If
you combined your organization with one in a different industry
segment, how could you use comparative analysis to estimate its
performance?
10. Individual Assignment: Assignments from the Readings
· Resource: Accounting Concepts and Applications
· Prepare answers to the following exercises:
· Practice Exercise 2-14 (Ch. 2) of Accounting Concepts and
Applications
· Exercises 2-25, 2-27—Part 1—2-32, 2-29, and 2-33 (Ch. 2) of
Accounting Concepts and Applications
11. Learning Team Assignment: Key Financial Relationships
Paper
· Resource: Review of Financial Statements Paper
· Prepare a 1,050- to 1,400-word summary comparing the
organizations’ two most recent fiscal years based on the
following:
· Discuss the interrelationships noted among data provided by
each statement.
· Describe where key components of the basic accounting
equation are illustrated in the organization’s financial
statements.
· Describe any control techniques or issues discussed in the

18. statements.
· Format your paper according to APA standards
Weekly Reminders
Weekly Summaries
Weekly summaries will be required in this course and counted
as class participation.
Discussion Questions
Discussion question responses will count towards the class
participation requirement.
Only posts in the Main classroom forum will count towards your
class participation score.
Participation
All Week: Remember to participate in the class discussions 4
out of 7 days during the week.
Summary of Week 3 Deliverables
Assignment
Individual or Learning Team
Location
Due
Enter assignment in this column
Enter Individual or Learning Team in this column
Enter location where assignment will be posted in this row
Enter day due in this column
Assignments from the Readings
Individual
Assignments
7
Key Financial Relationships Paper
Learning Team
Assignments
7

19. Week Four
Managerial Accounting
· Describe the elements of working capital and the cash
conversion cycle.

20. · Identify various inventory management concepts.
· Examine the concepts of receivables, payables management,
and cash management.
· Explain the importance of TVM analysis within an
organization.
Course Assignments
12. Readings
· Read the materials listed on the course page on the University
of Phoenix student Web site for Week Four.
· Read Ch. 22, Section: “Conceptual Basis of Capital
Budgeting” of Accounting: concepts and applications.
· Read Ch. 7 of Accounting: concepts and applications.
· Read Ch. 19 of Fundamentals of corporate finance.
· Read Ch. 20 of Fundamentals of corporate finance.
· Read this week’s Electronic Reserve Readings.
13. Discussion Questions
· Define the purpose of working capital. How does extending
credit affect working capital requirements and the cash
conversion period? Evaluate consequences of inventory costs on
working capital needs and the cash conversion period.
· What costs are associated with inventory? Why is controlling
turnover in the inventory important? How can improvements in
inventory management affect profitability?
· How can management practices speed receivables collection?
Which practices slow this collection? How have recent changes
in the banking industry influenced the process?
· How can cash discounts improve collections? What are
ramifications if an organization has too much cash on hand?
How can marketable securities be appropriate investments in
cash management?
· How is a car loan an example of TVM? Under what

21. circumstances should an individual take out a loan versus
paying in cash? How have recent zero money down and zero
money interest for 12 months offers affected potential cash
buyers?
14. Individual Assignment: Assignments from the Readings
· Resource: Accounting Concepts and Applications
· Prepare answers to the following questions and exercises:
· Discussion Questions 9-11, 16, and 18 (Ch. 15) of Accounting
Concepts and Applications
· Practice Exercise 15-8, 15-12, and 15-14 (Ch. 15) of
Accounting Concepts and Applications
· Exercise 15-23 (Ch. 15) of Accounting Concepts and
Applications
15. Learning Team Assignment: Final Report and Presentation
The chief executive officer of your organization has asked you
to compare the organization you are thinking of acquiring with
a competitor. Obtain financial statements for the organization
under investigation and its competitor, and perform the
following tasks:
· Prepare a 700- to 1,050-word summary comparing the
organizations’ two most recent fiscal years, based on the
following:
· Profitability ratios
· Management efficiency ratios
· Leverage ratios
· Select and calculate 6-8 financial ratios from your materials
for both fiscal years, analyzing the above topics. Additionally,
briefly discuss the concept of operating cost. Finally, evaluate
annual and year-to-year results to interpret where your takeover
target compares to its competition.
· Format your paper according to APA standards

22. Weekly Reminders
Weekly Summaries
Weekly summaries will be required in this course and counted
as class participation.
Discussion Questions
Discussion question responses will count towards the class
participation requirement.
Only posts in the Main classroom forum will count towards your
class participation score.
Participation
All Week: Remember to participate in the class discussions 4
out of 7 days during the week.
Summary of Week 4 Deliverables
Assignment
Individual or Learning Team
Location
Due
Enter assignment in this column
Enter Individual or Learning Team in this column
Enter location where assignment will be posted in this row
Enter day due in this column
Assignment from the Reading
Individual
Assignments
7
Final Report
Learning
Assignments
7

23. Week Five
Principles of Finance
· Describe the different sources of capital used by
organizations.
· Examine the functions of financial markets, intermediaries,
and regulatory bodies.

24. Course Assignments
16. Readings
· Read the materials listed on the course page on the University
of Phoenix student Web site for Week Five.
· Read Ch. 5 of Accounting: concepts and applications.
(Suggested Reading for Review)
· Read Ch. 2 of Fundamentals of corporate finance.
· Read this week’s Electronic Reserve Readings.
17. Discussion Questions
· What is the difference between stocks and bonds? Which
represents more risk to the organization? Why?
· Does an organization receive money when its stock is traded
in the secondary market? How does the organization affect its
stock price? Why is an organization concerned about its stock
price in the secondary market?
· Which intermediary is the primary source of working capital
for small business? What obstacles impede it from using other
intermediaries? Explain why and how large organizations
develop other relationships.
· What are some agencies in the Department of Commerce?
What are some tools they use to regulate their industries? Why
is it effective to have agencies that focus on specific industries?
18. Individual Assignment: Assignments from the Readings
· Resource: Fundamentals of Corporate Finance, Accounting
Concepts and Applications
· Prepare answers to the following problems:
· Quiz Problems 1 and 5 (Ch. 19) of Fundamentals of Corporate
Finance
· Prepare answers to the following question:
· Discussion Question 3 (Ch. 22) of Accounting Concepts and
Applications

25. 19. Individual Assignment: Final Examination
· Prepare to take a Final Examination.
20. Learning Team Assignment: Investor Profile Paper
· Resource: Mergent Online database
· Select one of the organizations you have analyzed during the
course.
· Prepare a 350- to 700-word paper in which you address the
following:
· Identify two lenders the organization uses.
· Identify the investment bank the organization uses to issue
stock.
· Identify and discuss the role these intermediaries play for the
organization.
· Discuss which government entities regulate securities this
organization issues.
· Examine the role these entities play for investors.
· Format your paper according to APA standards.
21. Prepare the Learning Team Log.
· Submit your Learning Team Log.
Weekly Reminders
Weekly Summaries
Weekly summaries will be required in this course and counted
as class participation.
Final Week Requirements
Discussion question responses will be required during the final
week of the course.
Only posts in the Main classroom forum will count towards your
class participation score.
Participation
All Week: Remember to participate in the class discussions 4

26. out of 7 days during the week.
Summary of Week 5 Deliverables
Assignment
Individual or Learning Team
Location
Due
Enter assignment in this column
Enter Individual or Learning Team in this column
Enter location where assignment will be posted in this row
Enter day due in this column
Assignment from Reading
Individual
Assignments
7
Final Exam
Individual
Assignments
7
Investor Profile Paper
Learning Team
Assignments
7