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Lecture Business finance - Chapter 16: Leasing and other equipment finance

Chapter 16 decribes leasing and other equipment finance. After completing this unit, you should be able to: Explain the main features of finance leases and operating leases, understand the reasons for leveraged leases and cross-border leases, outline the accounting and tax treatment of leases in australia, calculate rentals for a finance lease, evaluate a finance lease from the lessee’s viewpoint,...

41 trang | Lượt xem: 2 | Lượt tải: 0

Lecture Business finance - Chapter 15: The cost of capital and taxation issues in project evaluation

Chapter 15 explain the cost of capital and taxation issues in project evaluation. This chapter include objectives: Understand the concept of the cost of capital, understand the effect of risk on the cost of capital, understand how the cost of capital can be measured under the imputation tax system, understand why the cost of capital for a company is expressed as a weighted average of the costs of all of the company’s sources of capital,...

50 trang | Lượt xem: 3 | Lượt tải: 0

Lecture Business finance - Chapter 14: Capital structure decisions

Chapter 14 - Capital structure decisions. Learning objectives in chapter: Outline empirical evidence from recent studies on capital structure; assess the implications of the evidence for the trade-off, pecking order and free cash flow theories; explain how financing can be viewed as a marketing problem; outline the main factors that financial managers should consider when determining a company’s financing strategy.

40 trang | Lượt xem: 1 | Lượt tải: 0

Lecture Business finance - Chapter 13: Principles of capital structure

In this chapter, you will learn: Explain the effects of financial leverage, distinguish between business risk and financial risk, understand the ‘capital structure irrelevance’ theory of Modigliani and Miller (MM), explain the roles of taxes and other factors that may influence capital structure decisions,…

60 trang | Lượt xem: 2 | Lượt tải: 0

Lecture Business finance - Chapter 12: Dividend and share repurchase decisions

Chapter 12 - Dividend and share repurchase decisions. This chapter include objectives: Define ‘dividend policy’ and understand some institutional features of dividends and share repurchases, explain why dividend policy is irrelevant to shareholders’ wealth in a perfect capital market with no taxes, outline the imputation and capital gains tax systems and explain their effects on returns to investors,...

68 trang | Lượt xem: 2 | Lượt tải: 0

Lecture Business finance - Chapter 11: Sources of long-term finance: Debt

Chapter 11 - Sources of long-term finance: Debt. In this chapter, you will learn: Explain the general characteristics of long-term debt, identify and explain the features of the main types of long-term loans, identify and explain the features of the main types of marketable long-term debt securities,...

50 trang | Lượt xem: 2 | Lượt tải: 0

Lecture Business finance - Chapter 10: Sources of long-term finance: Equity

Chapter 10 - Sources of long-term finance: Equity. This chapter include objectives: Outline the characteristics of ordinary shares, explain the advantages and disadvantages of equity as a source of finance, outline the main characteristics of preference shares, outline the main sources of private equity in the Australian market,…

75 trang | Lượt xem: 2 | Lượt tải: 0

Lecture Business finance - Chapter 9: Sources of short-term debt

Learning objectives of this chapter include: Identify the main forms of short-term borrowing by Australian companies, understand the characteristics of trade credit and calculate the implied interest rate, understand the main forms of bank lending and appreciate when each may be suitable to a borrower’s needs,…

25 trang | Lượt xem: 0 | Lượt tải: 0

Lecture Business finance - Chapter 8: The capital market

Chapter 8 introduces you to the capital market. The goal is for you to learn: Understand the functions of a capital market; distinguish between the roles of financial agency institutions, financial intermediaries and investing institutions; identify and explain the role of financial agency institutions, financial intermediaries and investing institutions.

27 trang | Lượt xem: 3 | Lượt tải: 0

Lecture Business finance - Chapter 7: Portfolio theory and asset pricing

In this chapter, students will be able to understand: Understand how ‘risk’ and ‘return’ are defined and measured, understand the concept of risk-aversion by investors, explain how diversification reduces risk, understand the importance of covariance between returns on assets in determining the risk of a portfolio,...

56 trang | Lượt xem: 1 | Lượt tải: 0

Lecture Business finance - Chapter 6: The application of project evaluation methods

Chapter 6 - The application of project evaluation methods. After studying this chapter you will be able to: Explain the principles used in estimating project cash flows, compare mutually exclusive projects that have different lives, determine when to retire (abandon) or replace assets,...

40 trang | Lượt xem: 0 | Lượt tải: 0

Lecture Business finance - Chapter 5: Project evaluation: Principles and methods

Chapter 5 - Project evaluation: Principles and methods. This chapter explain the importance of each of the steps in the capital expenditure process, outline the decision rules for each of the main methods of project evaluation, explain the advantages and disadvantages of the main project evaluation methods,...

34 trang | Lượt xem: 1 | Lượt tải: 0

Lecture Business finance - Chapter 4: Applying the time value of money to security valuation

Chapter 4 - Applying the time value of money to security valuation. Use the tools of financial mathematics to value debt and equity securities, apply the dividend growth model to value ordinary shares, explain the main differences between the valuation of ordinary shares based on dividends and earnings,...

46 trang | Lượt xem: 1 | Lượt tải: 0

Lecture Business finance - Chapter 3: The time value of money: An introduction to financial mathematics

In this chapter, you will learn: Understand and solve problems involving simple interest and compound interest, including accumulating, discounting and making comparisons using the effective interest rate; value, as at any date, contracts involving multiple cash flows; distinguish between different types of annuity and calculate their present and future values.

49 trang | Lượt xem: 1 | Lượt tải: 0

Lecture Business finance - Chapter 2: Consumption, investment and the capital market

Chapter 2 introduces you to consumption, investment and the capital market. After completing this unit, you should be able to: Explain how a company’s managers can, in principle, make financial decisions that will be supported by all shareholders; explain how the existence of a capital market makes this result possible; identify the company’s optimal investment/dividend policy under conditions of certainty.

40 trang | Lượt xem: 0 | Lượt tải: 0

Lecture Business finance - Chapter 1: Introduction

This chapter include objectives: Identify the major types of business entity, explain the role of the financial manager, specify the objective that is necessary to ensure the financial manager makes rational investment and financing decisions, identify the major financial decisions made by the managers of business entities, identify and explain the basic concepts of finance.

16 trang | Lượt xem: 2 | Lượt tải: 0

Lecture Accounting: What the numbers mean (5/e) - Chapter 16: Cost analysis for decision making

After reading this chapter, you should be able to answer the following questions: What are the meaning and application of the following “cost” terms: differential, allocated, sunk, and opportunity? How are costs determined to be relevant for short-run decisions? What is the special pricing decision when a firm is at full vs. idle capacity?...

38 trang | Lượt xem: 3 | Lượt tải: 0

Lecture Accounting: What the numbers mean (5/e) - Chapter 15: Cost analysis for control

After reading this chapter, you should be able to answer the following questions: Why are all costs controllable by someone at some time, but in the short run some costs may be classified as noncontrollable? How does performance reporting facilitate the management-by-exception process? How can the operating results of segments of an organization be reported most meaningfully?...

38 trang | Lượt xem: 2 | Lượt tải: 0

Lecture Accounting: What the numbers mean (5/e) - Chapter 14: Cost analysis for planning

After reading this chapter, you should be able to answer the following questions: What is the cost terminology that relates to the budgeting process? Why are budgets useful, and how does management philosophy influence the budget process? How are alternative budget time frames used?...

38 trang | Lượt xem: 1 | Lượt tải: 0

Lecture Accounting: What the numbers mean (5/e) - Chapter 13: Cost accounting and reporting systems

After reading this chapter, you should be able to answer the following questions: What is the role of cost accounting as it relates to financial and managerial accounting? How does cost management play a strategic role in the organization’s value chain? What is the difference between direct and indirect costs, and how do they relate to a product or activity?...

42 trang | Lượt xem: 1 | Lượt tải: 0

Lecture Accounting: What the numbers mean (5/e) - Chapter 12: Managerial accounting and cost-volume-profit relationships

After reading this chapter, you should be able to answer the following questions: What is the managerial planning and control cycle? What are the major differences between financial accounting and managerial accounting? What is the difference between variable and fixed cost behavior patterns, and what simplifying assumptions are made in this classification method?...

46 trang | Lượt xem: 2 | Lượt tải: 0

Lecture Accounting: What the numbers mean (5/e) - Chapter 11: Financial statement analysis

After reading this chapter, you should be able to answer the following questions: How can liquidity measures be influenced by the inventory cost-flow assumption used? How do suppliers and creditors use a customer’s payment practices to judge liquidity? What are the influences of alternative inventory cost-flow assumptions and depreciation methods on turnover ratios?...

40 trang | Lượt xem: 2 | Lượt tải: 0

Lecture Accounting: What the numbers mean (5/e) - Chapter 10: Explanatory notes and other financial information

After reading this chapter, you should be able to answer the following questions: Are the explanatory notes an integral part of the financial statements? Do the notes provide detailed disclosure needed by users wishing to gain a full understanding of the financial statements? What are the kinds of significant accounting policies that are explained in the notes?...

28 trang | Lượt xem: 1 | Lượt tải: 0

Lecture Accounting: What the numbers mean (5/e) - Chapter 9: The income statement and the statement of cash flows

After reading this chapter, you should be able to answer the following questions: What is revenue, and what are the two criteria that permit revenue recognition? How is cost of goods sold determined under both perpetual and periodic inventory accounting systems? What is the significance of gross profit, and how is gross profit calculated and used?...

48 trang | Lượt xem: 0 | Lượt tải: 0

Lecture Accounting: What the numbers mean (5/e) - Chapter 8: Accounting for and presentation of owner’ equity

After studying this chapter, you should understand: The characteristics of common stock, and how common stock is presented in the balance sheet; what preferred stock is, what its advantages and disadvantages to the corporation are, and how it is presented in the balance sheet; the accounting for a cash dividend, and the dates involved in dividend transactions;...

33 trang | Lượt xem: 1 | Lượt tải: 0

Lecture Accounting: What the numbers mean (5/e) - Chapter 7: Accounting for and presentation of liabilities

After reading this chapter, you should be able to answer the following questions: What is the financial statement presentation of short-term debt and current maturities of long-term debt? What is the difference between interest calculated on a straight basis and on a discount basis? What are unearned revenues and how are they presented in the balance sheet?...

36 trang | Lượt xem: 3 | Lượt tải: 0

Lecture Accounting: What the numbers mean (5/e) - Chapter 6: Accounting for and presentation of property, plant, and equipment, and other noncurrent assets

After reading this chapter, you should be able to answer the following questions: How are the costs of land, buildings, and equipment reported on the balance sheet? How are the terms capitalize and expense used with respect to property, plant, and equipment? What are the alternative methods of calculating depreciation for financial accounting purposes, and what are the relative effects of each on the income statement (depreciation expense) and the balance sheet (accumulated depreciation)?...

43 trang | Lượt xem: 2 | Lượt tải: 0

Lecture Accounting: What the numbers mean (5/e) - Chapter 5: Accounting for and presentation of current assets

After reading this chapter, you should be able to answer the following questions: What is included in the cash amount reported on the balance sheet? What are the features of an internal control system, and why are internal controls important? What is the bank reconciliation procedure?...

48 trang | Lượt xem: 1 | Lượt tải: 0

Lecture Accounting: What the numbers mean (5/e) - Chapter 4: The bookkeeping process and transaction analysis

After reading this chapter, you should be able to answer the following questions: How can the basic accounting equation be expanded to include revenues and expenses? How does the expanded accounting equation stay in balance after every transaction? How is the income statement linked to the balance sheet through owners’ equity?...

30 trang | Lượt xem: 1 | Lượt tải: 0

Lecture Accounting: What the numbers mean (5/e) - Chapter 3: Fundamental interpretations made from financial statement data

After reading this chapter, you should be able to answer the following questions: Why are financial statement ratios important? How is return on investment calculated and why is it important? What is the DuPont model and what do margin and turnover mean? What is the significance of return on equity and how is it calculated?...

23 trang | Lượt xem: 1 | Lượt tải: 0