Jan 26, 2021  
2017-18 RACC Student Catalog 
2017-18 RACC Student Catalog [ARCHIVED CATALOG]

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ACC 210 - Financial Management

3 Credit Hours

Basic terminology and evaluation techniques for the financial decisions required of all managers are emphasized in this course. Investment portfolios, risk, alternatives for both short- and long-term business financing, stock and bond markets, interest rates, dividend policies, forecasting, and project evaluation are all covered with the intent of exposing students to the required techniques for making the best decisions for a business’s continued success.

Prerequisite(s): ACC 105  or permission of the instructor

Semesters Offered: Spring


All managers are required to deal with investments, bank loans and other financial tools, taxes, forecasting, leasing, etc. during their career. Knowledge of the terminology and methods of evaluating alternatives for these areas is essential. Students will obtain a working knowledge of financial from the perspective of a manager making financial operating decisions for his/her firm.


  1. Understand the role finance and the financial manager.

  2. Understand differences in business organizations, regulation and taxation.

  3. To comprehend the features of the capital market.

  4. To use basic financial statements to understand the operation of a firm and how future decisions will change the position of the firm.

  5. To have an understanding of financial planning for a firm.

  6. To understand the significance of working capital including strategies for financing working capital, management of cash, marketable securities, accounts receivable and inventory.

  7. Recognize differences in types of short and long-term financing.

  8. To comprehend the computation and applications of compound interest and annuities.

  9. Know how leverage affects the risk level and profitability of a firm and its choice of capital structure.

  10. Comprehend how a capital project is evaluated under various capital budgeting techniques.

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