ACCA财务管理F9

ACCA 财务管理F9 课程系国家精品在线开放课程,国家级双语教学示范课,由西安交通大学管理学院副院长,博士生导师田高良教授主讲。田教授是全国会计领军人才,财政部会计名家,财政部管理会计咨询专家,全…

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西安交通大学
中国大学MOOC
  • 完成时间大约为 19
  • 初级
  • 中文
注:因开课平台的各种因素变化,以上开课日期仅供参考

课程概况

财务管理(Paper F9 Financial Management)课程是ACCA考试第一阶段的主干课程,也是一门承上启下的课程。该课程是《管理会计(Paper F2 Management Accounting)》课程的深化和发展,又是进一步学习《高级财务管理(Paper P4 Advanced Financial Management)》和《高级业绩管理(Paper P5 Advanced Performance Management)》课程的基础。主要包括八部分内容:(1)财务管理职能;(2)财务管理环境;(3)营运资金管理;(4)投资评估;(5)企业资金;(6)资本成本;(7)企业估价;(8)风险管理。要求学生严格按照ACCA考试大纲要求学习,通过全球统一考试。

课程大纲

Introduction
Introduction
Chapter 1 Financial management and financial objectives
1 The nature and purpose of financial management
2 Financial objectives and the relationship with corporate strategy
3 Stakeholders
4 Measuring the achievement of corporate objectives
5 Encouraging the achievement of stakeholder objectives
6 Not-for-profit organisations
Quick Quiz 1
Chapter 2 The economic environment for business
Syllabus Overview
1 Outline of macroeconomic policy
2 Fiscal policy
3 Monetary and interest rate policy
4 Exchange rates
5 Competition policy
6 Government assistance for business & 7 Green policies & 8 Corporate governance regulation
Quick Quiz 2
Chapter 3  Financial markets and institutions
1 Financial intermediaries & 2 Money markets and capital markets
3 International money and capital markets & 4 Rates of interest and rates of return
5 Money  market instruments
Quick Quiz 3
Chapter 4 Working Capital
1 The nature of working capital & 2 Objectives of working capital & 3  Role of working capital management
4 The cash operating cycle
5 Liquidity ratios
Quick Quiz 4
Chapter 5 Managing working capital
1 Managing inventories
2 Managing account receivable
3 Managing account payable
Quick Quiz 5
Chapter 6 Working capital finance
1 The management of cash
2 Cash flow forecasts
3 Treasury management
4 Cash management models
5 Investing surplus cash
6 Working capital funding strategies
Quick Quiz 6
Chapter 7 Investment decision
1 Investment and the capital budgeting process
2 Relevant cash flows
3 Payback period
4 Return on capital employed
Quick Quiz 7
Chapter 8 Investment appraisal using DCF methods
1 Discounted cash flow
2 The net present value method
3 The internal rate of return method & 4 NPV and IRR compared
5 Assessment of DCF methods of project appraisal
Quick Quiz 8
Chapter 9 Allowing for inflation and taxation
1 Allowing for inflation
2 Allowing for taxation & 3 NPV layout
Quick Quiz 9
Chapter 10 Project appraisal and risk
1 Risk and uncertainty
2 Sensitivity analysis
3 Probability analysis
4 Other risk adjustment techniques
Quick Quiz 10
Chapter 11 Specific investment decisions
1 Lease or buy decisions
2 Asset replacement decisions
3 Capital rationing
Quick Quiz 11
Chapter 12 Sources of finance
1 Short-term sources of finance
2 Debt finance
3 Venture capital
4 Equity finance
Quick Quiz 12
Chapter 13 Dividend policy
1 Internal sources of finance & 2 Dividend policy
2 Dividend policy
Quick Quiz 13
Chapter 14 Gearing and capital structure
1 Gearing
2 Effect on shareholder wealth & 3 Finance for small and medium-sized entities
Quick Quiz 14
Chapter 15 The cost of capital
1 Cost of capital
2 Dividend growth model
3 Capital asset pricing model (CAPM)
4 Cost of debt
5 Weighted average cost of capital (WACC)
Quick Quiz 15
Chapter 16 Capital structure
1 Capital structure theories
2 Impact of cost of capital on investments
Quick Quiz 16
Chapter 17 Business valuations
1 The nature and purpose of business valuations & 2 Asset valuation bases
3 Income-based valuation bases
4 Cash flow based valuation models & 5 Valuation of debt
Quick Quiz 17
Chapter 18 Market efficiency
1 The efficient market hypothesis
2 The valuation of shares
Quick Quiz 18
Chapter 19 Foreign currency risk
1 Exchange rates & 2 Foreign currency risk
3 The causes of exchange rate fluctuations
4 Foreign currency risk management
5 Foreign currency derivatives
Quick Quiz 19
Chapter 20 Interest rate risk
1 Interest rates & 2 Interest rate risk
3 The causes of interest rate fluctuations & 4 Interest rate risk management
5 Interest rate derivatives
Quick Quiz 20

预备知识

ACCA Paper F2 Management Accounting; ACCA Paper F3 Financial Accounting; ACCA Paper F5 Performance Management

参考资料

Financial Management,BPP Learning Media,2019年2月,ISBN 978-1-5097-2408-6

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