Prerequisite: ACC 100
Serves as a foundation course in business finance. Provides aconceptual framework for the financial decision-making process andintroduces tools and techniques of finance including financialmathematics, capital budgeting, sources of funds and financialanalysis. Topics include acquisition and use of short-term and longtermcapital; financial markets, institutions and instruments; financialcontrol; time value of money; cash, operation and long-rangebudgeting; and cost of capital.