Fleming College

Business Finance 1

Course Code: ACCT086

Review of financial management roles and covers financial statement analysis techniques. The Valuation Principle and The Law of One Price are introduced as a basis for evaluating costs and benefits in decision making. A review of time value of money concepts is provided for application in capital budgeting. The basics and valuation of both bonds and shares are illustrated. The course concludes with a discussion about interest rates, the relationship between risk and return, and the sensitivity to changes in interest rates for investment decisions.