PLA Portfolio Assessment Course Subjects

Financial

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Courses 1-10 of 47 matches.

Fundamentals of Financial Planning (BUS-291) 3 credits

Course Description
Course covers the financial planning process, regulation of financial planners, communication skills, the time value of money, monetary policy and business cycle, the business cycle, profits and the stock market, risk management principles, and life insurance, health, property and liability insurances, investment principles and equity investments, investment companies and fixed income securities, personal income tax planning, retirement, estate, estate transfer planning & case anal.

Learning Outcomes
Through the Portfolio Assessment process, students will demonstrate that they can appropriately address the following outcomes:

To understand the role of the financial planner.
To relate financial planning to the realities of retirement.
To show knowledge of the financial planning process.
To show how to qualify a potential client and sign a formal contract.
To show understand the role of risk management planning including the various forms of life insurance, life insurance planning, health insurance, long term care insurance an disability insurance
To show an understanding of the basic tax structure as it relates to the elements of a financial plan
To show an understanding of basic elements of a financial plan including fixed income securities, mutual funds, bonds and tangible assets.
To show understanding of the concept of risk.
To understand the asset allocation model.

Principles of Finance (FIN-301) 3 credits

Course Description
Principles of Finance serves as an introduction to financial management. Financial management is concerned with value and, when applied to firms, studies financial decision making and its impact on the value of the firm. Virtually all management decisions have financial implications, and the impact of these decisions on the value of the firm is the basis by which management is judged. Superior management produces superior financial decisions that lead to growth and increased valuation of the firm. This course considers specific financial decisions such as selecting among alternative investments (i.e., capital budgeting), the sources of the firm's finances (i.e., the optimal capital structure), the management of current assets and liabilities (i.e., working capital), and the tools of financial analysis. The course emphasizes analytical tools and their use in solving financial problems.

Learning Outcomes
Through the Portfolio Assessment process, students will demonstrate that they can appropriately address the following outcomes:

Identify both short- and long-term financial management problems.
Solve optimal capital structure problems.
Analyze financial statements.
Determine a firm's cost of capital.
Use present value tables.

Available by DSST exam.

Financial Institutions and Markets (FIN-331) 3 credits

Course Description
Financial Institutions and Markets examines financial institutions and systems as well as the relationship of U.S. capital markets to global markets. This involves the effects of interest rates and asset demand including stocks, bonds, options, and futures and their fundamental relationships within the financial market structure. The course analyzes the efficiency of financial markets and the role of central banks (especially the Federal Reserve System); in addition, the course examines the conduct of monetary policy to determine its effect on financial markets. Emphasis is given to the bond, stock, and money markets and their relationship to the management of financial institutions and financial regulations. The functions of the mutual fund industry, insurance companies, and pension funds are discussed and evaluated for risk and ethical considerations.

Learning Outcomes
Through the Portfolio Assessment process, students will demonstrate that they can appropriately address the following outcomes:

Analyze the functions of financial markets and financial instruments.
Discuss the role of interest rates and their usage in securities valuation.
Explain the effects of interest rate change and risk structure.
Characterize an efficient market.
Analyze the functions of various financial institutions in the economy, the financial industry, and for individual investors.
Distinguish among the roles of the Federal Reserve System and interpret the effects of monetary policy on financial markets.
Compare the functions of different investment vehicles, distinguishing between the bond, stock, mutual fund, mortgage, and foreign exchange markets.
Explain the connection between the ethical responsibility of the banking industry and the management of financial institutions.

Available by TECEP exam.

Principles of Financial Accounting (ACC-101) 3 credits

Course Description
Principles of Financial Accounting is designed to help you learn to record business transactions, summarize these transactions, and prepare, interpret, and use financial statements. The course begins with the accounting cycle, merchandising concerns, and financial assets and finishes with plant assets, liabilities, and stockholder's equity.

Learning Outcomes
Through the Portfolio Assessment process, students will demonstrate that they can appropriately address the following outcomes:

Explain the need for accounting.
Identify users of financial accounting information.
Interpret the components of a transaction and explain how the general journal and general ledger relate to the process of accounting.
Prepare, interpret, and use basic financial statements: the income statement, the statement of owner's equity, and the balance sheet.
Discuss and apply the steps in the accounting cycle.
Explain the accounting for inventories, plant assets, liabilities, and stockholder's equity.

Available by TECEP and CLEP exam.

Intermediate Accounting II (ACC-202) 3 credits

Course Description
Topics covered include investments, current liabilities and contingencies, bonds and long-term notes, leases, accounting for income taxes, pensions, shareholders' equity, earnings per share, share-based compensation, accounting errors, and the statement of cash flows. This course is essential for students who wish to pursue a major in accounting.

Learning Outcomes
Through the Portfolio Assessment process, students will demonstrate that they can appropriately address the following outcomes:

Demonstrate your understanding of accounting for investments by preparing entries and properly recording financial information under a variety of different scenarios.
Account for and disclose financial information for transactions as they apply to current liabilities and contingencies.
Demonstrate knowledge of the accounting for bonds payable and notes payable by preparing appropriate entries and financial disclosure information for the bonds and notes along with related balance sheet and income statement accounts.
Analyze and record accounting transactions that apply to income taxes and related accounts on the income statement and the balance sheet.
Prepare and describe transactions about a company's leases, for both operating leases and capital leases.
Explain the different type of entries and financial disclosures required for pension plans and related post-retirement benefits, such as medical insurance.
Record transactions and prepare proper financial information as it pertains to stockholder equity transactions.
Discuss and prepare financial information and transactions as it pertains to stock options and other related equity-type compensation plans.
Compute basic and diluted earnings per share for a corporation with either a simple or complex capital structure.
Account for a variety of accounting changes and error types found on the financial statements, including prospective and retrospective-type disclosures.
Prepare and explain a statement of cash flows, with its categories of cash flows from operating, investing and financing activities, and discuss and evaluate disclosure requirements for cash flows.

R.JUL13

Managerial Accounting I (ACC-301) 3 credits

Course Description
An introduction to corporate accounting and to the concepts and techniques of managerial accounting. The analysis and use of information produced by financial accounting systems. Emphasis on the analysis of financial statements, methods of determining cost of manufactured goods and budgeting methods and concepts.

Learning Outcomes
Through the Portfolio Assessment process, students will demonstrate that they can appropriately address the following outcomes:

Discuss the utilization of financial statements from a managerial perspective including planning, analysis, and decision-making
Analyze financial information for use in decision making
Articulate the preparation, understanding, evaluation, and execution of financial and non-financial reports used in businesses
Demonstrate the utilization of costing tools
Discuss the conducting of Cost-Volume-Profit Analysis
Discuss and provide evidence of the ability to create and utilize budgets
Explain and provide evidence of the understanding of the time-value of money

Advanced Accounting I (ACC-401) 3 credits

Course Description
A review and introduction to both the concepts and technical issues associated with more advanced accounting topics. In ACC-401, complex consolidated financial statements will be addressed in detail, along with accounting for various types of subsidiary investments. In addition interim and segmental reporting will be discussed. International operations and foreign exchange transactions will also be covered in-depth, along with derivatives. Related professional pronouncements will be introduced during the course as well.

Learning Outcomes
Through the Portfolio Assessment process, students will demonstrate that they can appropriately address the following outcomes:

Explain the methods for consolidation of companies into one financial entity where there is a controlling interest in the company.
Prepare consolidation elimination entries for a variety of intercompany transactions between related party transactions.
Prepare consolidated financial statements including the income statement, balance sheet and the statement of cash flows.
Discuss the accounting needs for corporations with international operations.
Integrate the differences of currency and international accounting methods into a set of consolidated financial statements in accordance with Generally Accepted Accounting Principles.
Analyze the differences between derivatives and how they are accounted for on the financial statements.
Translate foreign financial statements into consolidated statements under Generally Accepted Accounting Principles.
Identify and account for reportable segments.
Prepare interim financial statements for a consolidated reporting entity.

Personal Finance (BUE-101) 3 credits

Course Description
Personal Finance for 2000 and Beyond provides the information you need to make sound financial choices. This course will help you determine the best course of action as you gather, protect, and use your financial assets. Eight key elements of personal finance are emphasized throughout this course: obtaining, planning, saving, borrowing, spending, managing risk, investing, and retirement and estate planning.

Learning Outcomes
Through the Portfolio Assessment process, students will demonstrate that they can appropriately address the following outcomes:

Explain how your financial decisions impact on your own life and the lives of your family or loved ones.
Create a financial plan based on your own needs and the needs of others who will be affected by your plan.
Set financial goals and implement an action plan that will meet these goals.
Describe strategies for managing the stress that can result from conflicts over purchasing decisions and managing finances.
Explain how to ensure the financial security of yourself and your family or loved ones.
Identify strategies for managing investments.
Describe the principles of retirement and estate planning.

Available by DSST exam.

Small Business Finance (FIN-314) 3 credits

Course Description
This course explores the application of basic financial management techniques within a small business environment (100 or fewer employees). The course will consider financial problems and their solutions faced by persons who start and operate small businesses. Learners will explore the use and purpose of profit and loss statements, balance sheets, equity, debt, retained earnings and financial ratios; as they apply to common and alternatives solutions to the more common financial management problems encountered by small business.

Learning Outcomes
Through the Portfolio Assessment process, students will demonstrate that they can appropriately address the following outcomes:

Articulate and demonstrate advanced learning/knowledge/experience or accomplishments in the two following areas:
- Preparation, comprehension and utilization of Balance Sheets, Income Statements and Source and Use Statements (pro forma and actual) - their preparation, comprehension and utilization for a 'best practices' in small business finances
- Utilization and preparation of Cash Flow statements in managing the small business financial operations cycle
Articulate and demonstrate advanced learning/knowledge/experience in at least 4 of the following 9 areas:
- Explain how to determine variable cost and fixed cost, understanding the difference between these types of cost and why that understanding is important for successful small business finance
- Discuss the application of ratio analysis and how to use financial ratios for estimations of solvency, appropriate amounts of debt to equity, performance, and profitability
- Discuss the application of management and the control of inventory [methods and practices] and why it is important
- Discuss applications of the principles inherent with the management of accounts payable and accounts receivable and an understanding of their importance
- Discuss source of and accessing investment funding for personal, family/friends, banks, and others - including crowd funding and other innovative methods
- Discuss debt management including cost of debt, long term debt vs. short term debt - debt to finance short term needs vs. long term needs - pros and cons, and security/collateral.
- Discuss compensation for yourself and employees, including income taxes/FICA responsibilities, benefits, salary/drawings and profit distribution.
- Discuss taxes including corporate taxation/small business tax - tax planning/tax preparation
- Discuss the preparation of a Financial Business Plan reflecting the annual financial cycle
Identify and discuss at least four common small business financial management problems, such as:
- Transaction and payment authorization management
- Equity financing
- Depreciation accounting
- Working capital financing/vendor credit
- Managing accounts receivable
- Cash-flow management
- Financial/management and reporting (periodic, annual)
- Insurance requirements/legal liabilities, and
- Financial oversight

Principles of Hospital Accounting (ACC-130) 3 credits

Course Description
Provides a solid foundation in the basic principles and practices of accounting, with illustrations and problems relating to hospitals. Requires no previous knowledge or experience in hospital accounting.

Learning Outcomes
Through the Portfolio Assessment process, students will demonstrate that they can appropriately address the following outcomes:

Discuss the GAAP for Health Care Organizations
Describe in detail the concept of financial reporting for health care organizations
Explain unique accounting and measurement issues in health care organizations including accounting for revenues, assets, expenses, and liabilities
Articulate the concept of journalizing transactions and prepare the basic financial statements for not-for-profit and governmental health care organizations.
Describe other accounting issues in the health care industry, including budgeting and costs, auditing, taxation and regulation, prepaid health care services and continuing care retirement communities.
Explain financial and operational analysis of health care organizations.

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