생활정보/미국공인회계사 USCPA
[AICPA 과목별 주요내용] BEC (3) - Financial Management (11~21%)
문장전달자
2017. 7. 13. 15:09
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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
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