갈루아의 반서재


Business Environment and Concepts 주요내용
(Wiley CPAexcel Exam Review 2017년판 기준)
Financial Management (11~21%)


Introduction to Financial Management

Concepts and Tools

Cost Concepts
Time Value of Money Tools
Interest Rate Concepts and Calculations
Financial Valuation

  • Introduction to Financial Valuation
  • Valuation Techniques—General
  • Valuation Techniques—CAPM
  • Valuation Techniques—Option Pricing
  • Valuation Techniques—Business Entity
  • Hedging and Derivatives

Capital Budgeting

Introduction and Project Risk
Evaluation Techniques

  • Introduction and the Payback Period Approach
  • Discounted Payback Period Approach
  • Accounting Rate of Return Approach
  • Net Present Value Approach
  • Internal Rate of Return Approach
  • Ranking Projects
  • Capital Project Ranking Decisions

Financing Options

Introduction and Financial/Capital Structure
Introduction to Short-Term Financing
Short-Term (Working Capital) Financing

  • Payables
  • Standby Credit and Commercial Paper
  • Receivables and Inventory

Long-Term (Capital) Financing

  • Introduction to Long-Term Financing
  • Long-Term Notes and Financial Leases
  • Bonds
  • Preferred Stock
  • Common Stock
  • Cost of Capital and Financing Strategies

Working Capital Management

Introduction to Working Capital Management
Cash Management
Short-Term Securities Management
Accounts Receivable Management
Inventory Management
Current Liabilities Management
Ratio and Measures for Working Capital Management

  • Introduction to Ratio Analysis
  • Liquidity Measures
  • Operational Activity Measures

Financial Management Risk Concepts—Summary