TLÜ ÕIS

Financial Management

Course code

IFI7030.DT

old course code

IFI7030

Course title in Estonian

Finantsjuhtimine

Course title in English

Financial Management

ECTS credits

4.0

Assessment form

assessment

lecturer of 2023/2024 Spring semester

Not opened for teaching. Click the study programme link below to see the nominal division schedule.

lecturer of 2024/2025 Autumn semester

Not opened for teaching. Click the study programme link below to see the nominal division schedule.

Course aims

Apply internationally accepted accounting principles in an accounting information system. Broaden the non-specialists’ knowledge of financial management principles and methods.

Brief description of the course

Topics:
• Financial accounting and reporting;
• The concept of time value of money and lease of property, plant and equipment;
• Methods for investment appraisal;
• Making choices between several investment projects;
• Sources of financing and cost of capital.
• Analysis of a real-life investment project.

Learning outcomes in the course

Upon completing the course the student:
- analyzes company’s business transactions using the accounting equation assets = liabilities + owners’ equity;
- applies accounting concepts and principles to process accounting data and present it in financial statements;
- knows the contents and links between financial statements, uses basic financial ratios for analysing financial statements;
- makes operating versus capital lease decisions;
- knows the stages of investment appraisal process;
- uses different investment appraisal methods: accounting rate of return, payback period, net present value, internal rate of return;
- can make choices between investment projects;
- can calculate the weighted cost of capital;
- can evaluate financing alternatives of investment projects;
- can analyze real-life investment decision.

Teacher

Eve Lamberg

Additional information

Arvestusele pääsemise tingimused: kõigi iseseisvate
praktiliste ülesannete (3 kodutööd ja 1 projekt) tähtaegne esitamine õppejõule.

Study programmes containing that course