Accounting and Finance
SYLLABUS MAN 5006
ACCOUNTING AND FINANCE
3 CREDIT UNITS (PRE-MBA)
COURSE DESCRIPTION
This course is designed to provide insight to students, especially those who have no background knowledge in the field of business and economics, concepts and fundamental theories in the process of financial management, especially related to investment decisions, financing, dividend policy, and working capital management. The course is emphasizing the understanding of the basic concepts and methods of analysis and technics of financial management.
LEARNING OBJECTIVES
After completion of this course, students are expected to:
- Ability to explain the process of financial report statement (income statement, cashflows, balance
sheet and capital report).
- Ability to read, understand and interpret financial
- Have a basic knowledge of financial management that is sufficient to base decision-finance courses
next (Financial Management, Portfolio Management, Risk Management, Multinational Finance).
- Be able to take financing decision, investing decision and the dividend
MAIN TEXTBOOK
- Brigham, E.F., dan Houston, J.F. (2018). Essential of Financial Management, 4th Edition. Thomson. (BH).
- Brealey, R.A., Myers, S.C., dan Markus, A. (2020). Fundamentals of Corporate Finance, 9th Edition. Mc.Graw-Hill Education. (BMM).
ADDITIONAL READING MATERIALS
Relevant journals & cases.
LEARNING METHOD
This method is a particular type of learning methods under the student-centered learning (SCL) paradigm. In this approach, students are active learners to find and construct their own knowledge. The instructor serves only as a facilitator to help students achieve learning objectives and develop interpersonal skills. The class time will be devoted to discuss any concepts, materials, and or issues in the subject.
EVALUATION METHOD
- Mid-term Exam (20%)
- Final Exam (20%)
- Presentation, Discussion and Participation (30%)
- Assignment (Paper, Quiz, ) (30%)
COURSE SESSIONS
The course Introduction to Financial Management weighs 3 credit units which is held in 14 sessions of lectures and 2 sessions of exams @ 150 minutes for regular class and 12 sessions of lectures and 2 sessions of exams @ 180 minutes for the executive class.
| Session | Topic | Reading Materials |
| 1 | Overview Accounting and Finance | BMM (Ch.1) |
| 2 | Introduction to Accounting & Financial Reporting | BMM (Ch. 3) |
| 3 | Financial Statement Analysis | BH (Ch. 4) |
| 4 | Financial Planning | BH (Ch. 6) |
| 5 | Time Value of Money | BH (Ch.5) |
| 6 | Risk and Return | BH (Ch. 11 ) |
| 7 | Bond Valuation | BH (Ch. 9) |
| Mid-Term Exam | ||
| 8 | Stock Valuation | BH (Ch. 10) |
| 9 | Cost of Capital | BH (Ch. 11) |
| 10 | Cost Budgeting | BH (Ch. 12) |
| 11 | Cash Flow Estimation | BH (Ch. 13) |
| 12 | Capital Structure & Leverage | BH (Ch. 15) |
| 13 | Dividend Policy | BH (Ch. 16) |
| 14 | Working Capital Management | BH (Ch. 17) |
| Final Exam | ||