FINANCE POLICY
 
Lectured in 2nd year Business managementSection accountancy - tax law
2de jaar Bedrijfsbeheer optie accountancy-fiscaliteit
Theory [A] 25.0
Exercises [B] 0.0
Training and projects [C] 0.0
Studytime [D] 75
Studypoints [E] 3
Language of instruction Dutch
Lecturer Arthur WATERBLEY
Reference RGBBRA02A00972
 
Key words
Financing

Objectives
  • to acquire terms and techniques related to management accounting, decision calculations, financing, sharehold-ers' value and counselling in order to avoid failure.
  • to gain an adequate insight in the complexity of prob-lems within financial management and decision-making
  • to learn how to assist self-employed traders as well as small and medium-sized firms in preparing meetings to solve finance problems.
  • to acquire an attitude of objectivity, realism and care in dealing with numbers, figures
  • to be able to collect accounting data to draw up financial reports.


Topics
  1. Transformation of business model
  2. Performance analysis and responsibility centre
  3. Calculation and selection of investments
  4. Cash management
  5. Basics of financing
  6. Special aspects of financing
  7. Capital structure
  8. Production methods for profit improvement
  9. EVA and value based management
  10. Financial emergency and reconversion management


Prerequisites
Knowledge of bookkeeping, cost management and budgeting.

Final Objectives


Materials used
book or syllabus

Study costs
unit price determined under hogeschool rules

Study guidance
The lecturer acts as tutor, mentor and coach.

Teaching Methods
Formal lectures involving slides, discussion of examples, graphs.
Exercises are to be done individually and are sub-ject to checks.
Solutions are supplied in EXCEL for private study the week after.

Assessment
First exam session: 25 % solutions of exercises handed in on demand and 75 % written exam
Second exam session: 75% written examination
Examination Board Flemish Community:
first and second exam session: 100 % written exam

Lecturer(s)