| | Searching Current Courses For Fall 2016 |
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Course: |
SBM 142
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Title: | Financial Analysis/Planning II |
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Long Title: | Financial Analysis and Planning II |
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Course Description: | Covers business analysis through the development of accurate cost and market value accrual balance sheets for the beginning and ending period for the small business owner/operator. Emphasis will be on the measurement and analysis of changes between the two balance sheets. Analysis will include the preparation of an accrual income statement. Financial ratios will be generated to understand their importance to business analysis. Data generated from an established record keeping system will provided the basis for the development of these accrual financial statements. |
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Min Credit: | 9 |
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Max Credit: | |
STANDARD COMPETENCIES:
I. Prepare and analyze accrual balance sheets for the business.
II. Prepare an accrual income statement and owners equity.
III. Introduce standard financial ratios used by the industry to analyze a balance sheet.
IV. Maintain and refine an accurate set of computerized records.
TOPICAL OUTLINE:
I. Balance Sheets
A. Prepare cost and market balance sheet for end of accounting period
B. Evaluate beginning balance sheet
C. Analyze differences between beginning and ending balance sheets
II. Income Statements
A. Prepare cash income statement
B. Adjust cash income to accrual basis
C. Determine net income
III. Ratios
A. Identify the financial ratios
B. Calculate specific ratios
C. Evaluate ratios
IV. Records
A. Continued monthly data entry producing accurate reports
B. Comparison of current and historical records
C. Interpret data used in accrual analysis
D. Implementation of new or refining of current software applications
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Lamar Community College |
LCC |
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