BUSINESS TRANSFER 2043
ACQUISTION AND MANAGEMENT
OF FINANCIAL RESOURCES
COURSE SYLLABUS
FALL SEMESTER 2005
INSTRUCTOR INFORMATION: OFFICE and HOURS:
Gregory B. Swango, MS, CPA Office: Burns Hall 2016
E-mail: gswango@nwacc.edu Phone: 479.619.4272
Website: http://faculty.nwacc.edu/gswango/ Hours: Posted on Website
Course Description
This course presents an integrated view of key business decisions within business processes related to the
acquisition and management of capital resources, including decisions regarding what to acquire, how to
finance the acquisition, and issues related to the accounting for those capital resources. The identification
of key decisions to be made leads to decision models and the basic identification of informational needs.
Prerequisites: BUTR1023 (Business Foundations), BUTR1033 (Data Analysis and Interpretation),
ECON2013 (Principles of Macroeconomics), ECON2023 (Principles of Microeconomics), BLAW2013
(Legal Environment of Business I) each with a grade of “C” or better. See instructor for any co
requisites.
Objective of the Course
The goal for the semester is to make this course a valuable learning experience for you. At the end of the
course, you should be able to perform and understand the following.
First: ENVIRONMENTAL ASSESSMENT: Identify the challenges and opportunities that
face businesses in today’s socio-economic, political, and regulatory environment; and
evaluate their impact on financial performance.
Second: INTERPRET FINANCIAL STATEMENTS: How managers, creditors, and investors
use financial information to:
(1) Identify the assets, liabilities, and sources of capital for a company.
(2) Explain the reasons for changes in assets, liabilities and sources of capital of
a company over time.
(3) Compute profitability, liquidity, and solvency metrics from financial
statements.
Third: FINANCIAL ANALYSIS:
(1) Understand the role and function of capital markets.
(2) Identify, quantify, and describe how risk is priced.
(3) Compare the performance of a company over time or to other companies.
(4) Evaluate the return and desirability of long-term investments.
(5) Estimate the future performance and financing needs of a company.
