Course Outcome Summary 2026-27

ACCT 2827 Principles of Finance

Course Information

Course information
Course Number ACCT 2827
Course Title Principles of Finance
Description This course introduces the student to finance concepts for small to medium size businesses. Concepts covered in this course include financial markets, implication of interest rates to business, understanding of financial statements, risk versus return, use of debt financing, use of equity financing, capital budgeting concepts, cost of capital, determining the appropriate financing mix, forecasting techniques, working capital management, and liquid asset management. (Prerequisite: ACCT1810)
Total Credits 3
Total Hours 48
Types of Instruction: instruction type, credits, and hours
Instruction Type Credits and Hours
Lecture 3 Credits, 48 Hours

Pre/Corequisites

Prerequisite: ACCT1810

Institutional Core Competencies

Course Competencies

  1. Describe financial markets
  2. Review and analyze financial statements
  3. Illustrate financial forecasting
  4. Describe operating and financial leverage
  5. Manage working capital and its financing
  6. Manage current assets
  7. Describe sources of short-term financing
  8. Explain the time value of money
  9. Calculate valuation of investments - debt and stock
  10. Determine cost of capital
  11. Summarize capital budgeting decision-making process
  12. Describe risk and capital budgeting
  13. Explain advantages and disadvantages between long-term debt financing and equity financing
  14. Summarize retained earnings and owner distributions
  15. Display professionalism

SCC Accessibility Statement

South Central College strives to make all learning experiences as accessible as possible. If you have a disability and need accommodations for access to this class, contact the Academic Support Center to request and discuss accommodations.

North Mankato: Room B-132, (507) 389-7222; Faribault: Room A-116, (507) 332-7222.

Additional information and forms can be found at: southcentral.edu/disability

This material can be made available in alternative formats by contacting the Academic Support Center at 507-389-7222.