... Course Objectives • Define and discuss the “Four Pillars” of trade finance— payment facilitation, risk management, financing and the provision of information related to a transaction • Describe the impact of technology on trade finance • Describe the major products and services related to trade finance, including the role and requirement of each party to a transaction • Discuss the importance of export credit agencies and international financial institutions in international trade • Describe the importance of adequate planning relative to the financial aspects of international trade 10/20/2015 TF 1-2 An Introduction to Trade Finance The bottom line of global business Dollars and cents of import and export • Some complexity in arranging payment cross-border, while assuring delivery of goods as agreed • Evolution: partly technology, partly changing global practices • Effective financing solutions key to competitiveness and profitability • Due diligence • Gradual shift from paper-based to Internet-based efinance • Financing timelines: Short term—up to 2 years Medium term—2 to 7 years Long term—7+ years, extending 15-20 years TF Ch 1-4 The four pillars of trade finance 1. Payment 2. Risk Mitigation 3. Financing 4. Information TF Ch 1-5 A business of relationships • Domestic vs. international business lines/entities: • Banking...
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...financial information from the perspective of management. Other topics include decision-making, planning, and controlling from the perspective of a practicing manager. Policies Faculty and students will be held responsible for understanding and adhering to all policies contained within the following two documents: • University policies: You must be logged into the student website to view this document. • Instructor policies: This document is posted in the Course Materials forum. University policies are subject to change. Be sure to read the policies at the beginning of each class. Policies may be slightly different depending on the modality in which you attend class. If you have recently changed modalities, read the policies governing your current class modality. Course Materials Kimmel, P. D., Weygandt, J. J., & Kieso, D. E. (2011). Financial accounting: Tools for business decision making (6th ed.). Hoboken, NJ: John Wiley & Sons. All electronic materials are available on the student website. Week One: Basic Accounting Principles and Concepts Details Due Points Objectives 1.1 Identify the four basic financial statements. 1.2 Classify transactions using the rules of debit and credit. Course Preparation Read the course description and objectives. Read the instructor’s biography and post your own. Reading Read Ch. 1 of Financial Accounting. Reading Read Ch. 2 of Financial Accounting. Reading Read Ch. 3 of Financial Accounting. Video Financial...
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...JOHNS HOPKINS UNIVERSITY CENTER FOR LEADERSHIP EDUCATION THE WILLIAM P. CAREY PROGRAM IN ENTREPRENEURSHIP AND MANAGEMENT 660.203.02 – Financial Accounting Spring 2009 Tuesdays 6:15 – 9:00 Shaffer 2 Instructor: Lynn Kingsley, CPA, MS Rm. 104, Whitehead Hall e-mail:lynnkingsley@comcast.net Office Hours: 5:15 – 6:00 Tuesdays, or by appointment Teaching Asst: Shane Betman e-mail: sbetman@jhu.edu cell: 732-757-5927 Office Hours: 1:00 – 2:00 Thursdays Course Description: In this course we will study how accountants analyze and report business transactions using financial accounting. No prior accounting knowledge or skill is required for successful completion of this course. Required Text: Libby, Robert, Libby, Patricia A. and Short, Daniel G., Financial Accounting, 6th Edition, 2009, McGraw-Hill Companies, Inc,. New York, NY. Companion website: www.mhhe.com/libby6e Course Objectives: Upon completion of this course, the participant will be able to: * Understand basic financial accounting terms and concepts * Understand, prepare, and analyze basic financial statements * Identify and properly treat basic accounting transactions * Analyze and communicate basic accounting data * Use basic accounting data to make effective financial decisions Class Communications This class will utilize WebCT which can be accessed at www.webct.jhu.edu using your JHED user id and password. All handouts and communications...
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...|[pic] |Syllabus | | |School of Business/Graduate | | |ACC/546 Version 2 | | |Auditing | Copyright © 2009, 2008, 2007 by University of Phoenix. All rights reserved. Course Description In this course, students focus on the auditing practice performed by public accountants. Topics include the CPA profession and the auditor’s role, planning the audit, audit reporting and required communications, evaluating internal controls, audit programs for current assets and liabilities, and audit programs for other business cycles. Policies Faculty and students/learners will be held responsible for understanding and adhering to all policies contained within the following two documents: • University policies: You must be logged into the student website to view this document. • Instructor policies: This document is posted in the Course Materials forum. University policies are subject to change. Be sure to read the policies at the beginning of each class. Policies...
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...Week Three Student Guide You explore the aspects of business contracts and these aspects’ application to business management. Discussion focuses on Internet contracts and international transactions. You conduct a simulation to evaluate contract performance requirements and solutions for if the contract is not upheld Contract Risk and Opportunities OBJECTIVE: Analyze legal issues arising from contract formation, performance, and remedies. Resources: Ch. 9–11, 16, 18, & 20 of Business Law: Legal Environment, Online Commerce, Business Ethics, and International Issues Content • Ch. 9: Nature of Traditional and E-Contracts o Introduction to Nature of Traditional and E-Contracts o Definition of a Contract o Sources of Contract Law o Objective Theory of Contracts o E-Commerce o Classifications of Contracts o Equity • Ch. 10: Agreement o Introduction to Agreement o Agreement o Offer o Special Offers o Termination of an Offer by Act of the Parties o Termination of an Offer by Operation of Law o Acceptance • Ch. 11: Consideration and Promissory Estoppel o Introduction to Consideration and Promissory Estoppel o Gift Promise o Contracts Lacking Consideration o Settlement of Claims o Equity: Promissory Estoppel • Ch. 16: Remedies for Breach of Traditional and E-Contracts o Introduction to Remedies for Breach of Traditional and E-Contracts ...
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...MANAGEMENT INFORMATION SYSTEMS (MIS) Term 1; ECTS: 10 (July 2-22, 2015) Prof. D P Goyal, Ph.D. Management Development Institute Gurgaon-122001, New Delhi, INDIA dpgoyal@mdi.ac.in;dpgoyal23@gmail.com 1 INFORMATION ABOUT THE PROFESSOR Dr. D P Goyal is Professor at Management Development Institute, Gurgaon, New Delhi, India (www.mdi.ac.in/faculty/detail/28-d-p-goyal/). • • • • • • • • Post Graduate in Business Management; Doctorate in MIS Over 29 years of experience in teaching, research, consulting & executive training Published more than hundred research papers in national / international journals of repute Published 18 books including three well acclaimed text books one each on MIS from Macmillan; ERP from McGraw-Hill; and IT project Management from Macmillan Have supervised 13 Ph.D. research scholars Completed many sponsored research projects On the Board of Governors; Advisory Board; Academic Council; Board of Studies of many business Schools/Universities Member of editorial board and review panel of several referred journals OBJECTIVES OF THE COURSE The main objectives of the course are to provide the management student a broad understanding of: • • • • • Information Systems (such as Transaction Processing Systems, Management Information Systems, Decision Support systems, etc) from a Business Perspective Information Systems Planning Key IT Technologies, and the implications of these technologies for managers Identifying...
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...be able to: Understand the roles of financial accounting (external) and managerial accounting (internal) Analyze financial reports, specifically the balance sheet, statement of profit and loss and statement of cash flow. Identify and apply key financial ratios to financial statement analysis. Identify and apply basic elements of cost concepts, product costing and cost-volumeprofit (CVP) analysis to management decision-making process. Understand key considerations during the budgeting process and budgetary control. Course Materials Narayanswami (2014): “Financial Accounting: A Managerial Perspective”, Prentice-Hall Pvt Ltd., 5th edition, New Delhi (FA) Jiambalvo (2013):” Managerial Accounting”, Wiley India, 5th edition, New Delhi (MA) Supplemental materials will be distributed via email. Grading Criteria Your grade will be based on three criteria, as follows: Class Quizzes ( Best 4 out of 5) Business Report Group Presentation End-term exam Total Page 1 20% 10% 10% 60% 100% Course Outline Session No. Session 10-11 Session 12-13 Session 14 Session 15-16 Session 17-18...
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...OR-4 OR-5 OR-6 OR-7 OR-8 Journals articles as Compulsary reading (specific articles, complete reference) Mohan Rajat "Service Tax Planning- Limits of Management Consultancy Services" [http://www.caclubindia.com/articles/service-tax-planning-limitsofmanagement- consultancy-services-4073.asp] , Thakur Pradeep & Dhawan Himanshi, "ED asks for CWG broadcast contract details" Times of India, Nov 11, 2010 [http://timesofindia.indiatimes.com/india/EDasks- for-CWG-broadcast-contract-details/articleshow/6904772.cms] , Bhalla Monish "Unprofessional Service Tax rules for certain professionals" on 04 November 2010 [http://www.caclubindia.com/articles/unprofessional-servicetaxrules-for-certain-professionals-7363.asp] , CA. Mohan Rajat "GST recent developments" [http://www.caclubindia.com/articles/gst-recent-developments-5308.asp] , Singh Kumar Dheeraj "Historical Background of VAT" [http://www.caclubindia.com/articles/historical-background-of-vat-1716.asp] , By Mahony,Megan , Journal of State Taxation. Nov/Dec 2012 Vol 31 Issue , P 15-18 4P- An recent activity related to sales Tax , By Piquado ,Paul , Federal register 10/22/2012, Vol 77 Issue 204 P 64468-64471- Circular welded carbon - Quality steel pipe from India :final affirmative countervailing duty determination , Journal of Financial service professionals Nov 2012 , Vol 66 Issue 6 P8-10, 3 P , Title Indirect Taxation Students guide on indirect taxes Author Balachandam,V Bangar,Yogendra & Bangar Vandana Edition 11th 1st Year 2012 2012...
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...Wednesday/Friday and by appointment TEXT: Accounting Principles Volume 1, Sixth Canadian Edition by Weygandt, Kieso, Kimmel, Trenholm, Kinnear andBarlow. John Wiley & Sons Canada, Ltd. 2013 ACCOUNTING STUDENTS – purchase volumes 1 & 2 that are packaged together, ISBN 9781119005414. You require both books for ACCT 111 and ACCT 161 and this will save you considerable money. BUSINESS MANAGEMENT, INSURANCE, GOLF & HUMAN RESOURCES STUDENTS – only purchase volume 1, the stand alone book ISBN 9781119009290. You are only required to take one financial accounting course so only one textbook is needed. Note that this course uses Wiley Plus, which is an online tool where you prepare online assignments. I will send you an email with the correct URL to register in. Please register as soon as you receive it. COURSE DESCRIPTION: Students are introduced to fundamental accounting principles, concepts and techniques. The course provides an overview of the accounting cycle from the initial recording of transactions through to the preparation of financial statements for merchandising and service businesses that are organized as proprietorships,...
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...827-6447 Fax: (951) 827-3970 E-mail: yun.liu@ucr.edu Quarter: Winter 2013 Lecture time: TuTh 12:40 pm – 2:00 pm Classroom: Olmsted Hall 421 Course Website: http://ilearn.ucr.edu/ Office Hours: TuTh 11:15 am – 12:15 pm Course description The course introduces you to the financial management of multinational corporations operating in a global environment. You will be exposed to a number of topics in international finance including the international financial systems, balance of payments, foreign exchange markets, measuring and hedging exchange rate risk. Course/Learning objective Students should expect to develop an integrated analytical and decision making perspective that will enable them to extend financial concepts such as capital budgeting and risk management, and instruments such as forwards and options to their international analogs. Students should also be able to critically evaluate the use of international financial management models within a case analysis framework. Prerequisite BUS 106 with a grade of "C-" or better OR ECON134 with a grade of "C-" or better Course Materials Notes Lecture notes will be posted on iLearn throughout the term. Textbook International Financial Management, 11th ed, by Madura Business press Such as the Wall Street Journal, the Economist, and etc. 1 Grading Policy Grade elements will be posted on iLearn. If you find any problem with your score, you must inform the instructor within one week from the time this score is posted...
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...the implications of macro-economic linkages between countries. Credit : 3 hours Prerequisites By course :Fin 350- Financial Markets & Institutions Eco 202- Macroeconomics Textbook : Fundamentals of Multinational Finance, 4th edition, 2012. Moffet/Stonehill/Eitman, Pearson, Prentice Hall. Supportive text : International Financial Management, Bekaert,Hodrick International Money and Finance: 7th edition by Michael Melvin Instructor : George El Kazzi, MMB Office Hours : M.W.F. from 6-7 pm E-mail : gkazzy@aust.edu.lb kazzifinance@yahoo.com Business Division e-mail: business.div@aust.edu.lb ________________________________________________________________________ Course Objectives To study the role that international trade and investment, currency movements, derivative Instruments, hedging strategies, international financial markets, and international agreements and institutions play in the management of multinational corporations. Learning Outcomes By the end of the semester, and based on class participation, the student will be able to: 1. Identify the Balance of payments theory and policy 2. Explore the theories of foreign...
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...Week One: Database Architecture | | Details | Due | Points | Objectives | 1.1 Explain database architectures. 1.2 Define database systems. 1.3 Define relational database architecture. | | | Reading | Read Ch. 1, “Database Systems,” of Database Systems: Design, Implementation, and Management. | 9/24 | | Reading | Read Ch. 2, “Data Models,” of Database Systems: Design, Implementation, and Management. | 9/24 | | Reading | Read Ch. 3, “The Relational Database Model,” of Database Systems: Design, Implementation, and Management. | 9/24 | | Reading | Reference Ch. 1, “Getting Started,” of Database Concepts as a supplemental reading. | 9/24 | | Reading | Read Ch. 1, “Introduction to Access,” of Exploring Microsoft® Office Access 2010 Comprehensive. | 9/24 | | Reading | Read this week’s Electronic Reserve Readings. | 9/24 | | Participation | Participate in class discussion. | All week | 2 | Nongraded Activities and Preparation SkillSoft® Registration | The first time you access SkillSoft®, you need to register.Do the following to register for SkillSoft®: Go to https://uopx.skillport.com Register by clicking on Register. The Register button is in the lower right corner, below the login boxes.Leave the Organization Code field blank.Use your phoenix.edu e-mail address.Use your student website login name as your user ID (the name before the @email.phoenix.edu).Click Submit. | 9/24 | ...
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...mccahery Class Times: Consult on-line course timetable. Course Subject and Goal The focus of this course is the law of mergers and acquisitions and alternatives to mergers. We will analyze how mergers and acquisitions are structured and why particular deals create value for firms. The course will examine the various techniques and deal terms that have profound effects on both parties and the outcome of the transaction. The course will include actual transactions as well as drafting exercises. We will focus on the barriers to optimal structuring and techniques for eliminating drafting problems. Emphasis will be given to understanding the legal responsibilities of the buyer and seller, as well as the financial, tax and regulatory treatment of the deal, the techniques for putting the deal together, corporate acquisition agreements and the securities and governance issues that arise in deals involving publicly listed and private companies. The course will encourage students to become familiar with the techniques used in corporate acquisitions and related transactions. Materials The readings will be posted on Blackboard. Case studies can be purchased directly from the publisher. Course Book Sherman, Andrew and Hart, Milledge A. Mergers and Acquisitions: From A to Z (Second/Third Edition) AMACOM (available in University Library and Business Law Department) Recommended Sudarsanam, Sudi, Creating Value From Mergers and Acquisitions, (Second Edition) Prentice Hall ...
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... 4. Distributed File Systems and Name Services: Introduction , File service architecture, Name services, Domain Name System, Directory and directory services. Case study: Sun network file system, Global name service. (8.1-8.3, 9.1-9.4 of Text1) …6hrs 5. Synchronization: Clock Synchronization, Physical clocks, Logical clocks, Global state (5.1-5.3 of Text2) ..5hrs 6. Transactions& concurrency control: Transactions, nested transactions, locks, optimistic concurrency control, time stamp ordering (12.1-12.7 of Text1) ..8hrs 7. Distributed Transactions: Introduction, Flat and nested distributed transactions, Atomic Commit protocols,...
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...Laura M ACC 269 Ch. 6 HW 2. The responsibility for adopting sound accounting policies, maintaining adequate internal control, and making fair representations in the financial statements falls on management. The auditor's responsibility is to conduct an audit of the financial statements in accordance with auditing standards. 3. An error is an unintentional misstatement of the financial statements, whereas fraud is intentional. Auditing standards make no distinction between the auditor's responsibilities for searching for errors and fraud. In either case, the auditor must obtain reasonable assurance about whether the statements are free of material mistatements. 10. Management assertions are implied or expressed representations by management about classes of transactions and the related accounts and disclosures in the financial statements. In most cases they are implied. Management assertions are directly related to GAAP, as they are part of the criteria that management uses to record and disclose accounting information in financial statements. Auditing standards classify assertions into three categories: assertions about classes of transactions and events, assertions about account balances, and assertions about presentation and disclosure. 13. The existence objective deals with whether the amounts included in the financial statements should actually be included. For example, inclusion of an account receivable from a customer in the accounts receivable trial balance...
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