Mar 29, 2026  
Academic Catalog 2025-2026 
  
Academic Catalog 2025-2026
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MGT 403 - Introduction to Financial Management


This course provides an overview of the nature and scope of organizational financial management. Students will explore the accounting process to provide the foundation for creating financial statements. In addition, students will gain knowledge of the variety of financial concepts used for analysis, planning and decision-making. Topics include an overview of capital budgeting; cost of capital; financial planning and forecasting; and working capital management.

Credit(s): 3

Prerequisite(s):
ACC 100  or ACC 300 .

Outcomes
  • Recall day-to-day accounting practices and show how they are used to develop financial statements and reports.
  • Identify the primary financial statements generated by companies and the key information each statement presents to the user.
  • Calculate key financial ratios and use them to identify financial strengths and weaknesses.
  • Discuss basic methods of debt and equity financing and its implications on financial management and budgeting.
  • Evaluate different forms of business organizations and the benefits of each.
  • Calculate the Time Value of Money (TVM) and apply it to make sound business decisions.
  • Develop and analyze cash budgets and financial forecasts to help ensure financial stability of organizations.
  • Evaluate working capital funding options and how it impacts capital budgeting decisions.



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