State University of New York , Oswego

Department of Accounting, Finance, & Law

School of Business

 

Finance 325: Corporate Finance, Section 820 (CRN: 10692)

Spring 2006

 

 

Instructor and Contact Information

 

Instructor: Eric C. Tsai, Ph.D.

Office: 309 Rich Hall

Web: http://home.comcast.net/~drtsai

E-mail: tsai@oswego.edu

Phone: 315-312-3146

 

Office Hours:  Tuesdays:             4:00 PM –   6:00 PM

                        Wednesdays:    11:00 AM –   2:00 PM

                        Thursdays:        10:00 AM – 10:30 AM    and by appointment

 

Students having trouble keeping up with course progress should not hesitate to seek help from tutors or the instructor.  Nor should they be shy to express their concerns with issues that might adversely affect their academic performance.  Remember, there will be no remedy, once the semester is concluded.

 

Course Information and Requirements

 

1) Prerequisites:

Acc 201, Acc 202, Eco 101, Eco 200, and Mat 158, or equivalents

 

Students without adequate academic background should not remain in this course. Per the school policy, those who have not finished all prerequisites will be dropped from the class. Corporate Finance is a relatively quantitative course; inadequate academic preparation usually leads to poor performance resulting in failing grade.

 

2) Textbook:

(1) Introduction to Corporate Finance, by William L. Megginson and Scott B. Smart, South-Western/Thomason Learning, 2006, and (2) Personal Trainer accompanied this book for assignment submission.

 

3) Financial Calculation Tool:

To successfully complete the course, it is essential to be able to use a financial calculation tool.  Mainly, MS Excel will be used in class to solve various financial problems.  If desired, a financial calculator, such as Texas Instruments BAII Plus, can be used as an alternative/ supplement tool (although how to use it will not be covered in class). 

 

4) Class
    Meetings:

2:20 pm-3:40 pm,
Tuesdays and Thursdays, 1/26/06 – 5/12/06,
Rich Hall 323

 

Course Philosophy

 

This is a relatively demanding course designed to give students an introduction to the fundamental corporate financial issues and commanding considerable work on the student’s part.  The course covers a lot of materials and is relatively quantitative.  Even very bright students will find it necessary to go over lecture notes and chapters carefully at least several times.  Students must keep up with the class discussions and the assigned readings in the text.  Regular class attendance is essential if students intend to perform well in the course.  To facilitate effective learning and incorporate available technologies, most course materials will be posted on-line for students’ convenience.  NEVERTHELESS, THIS COURSE IS NOT A DISTANCE LEARNING CLASS JUST BECAUSE MOST COURSE MATERIALS ARE AVAILABLE ON-LINE.

 

Course Learning Objectives

 

This course will provide an understanding of the fundamentals of corporate financial management.  For the purpose of presenting these fundamentals, the goal of financial management is normally regarded as to maximize the value of the firm for its owners, the stockholders.  Therefore, the focus of this course is on the value-creating activities of corporate management.

 

What are these value-creating activities? After a brief overview of financial management, this course will begin with discussions on the fundamental financial concepts:

 

  1. Analysis of financial statements
  2. Time value of money
  3. Risk and rates of return
  4. The financial environment
  5. Valuation of financial assets

 

With these discussions as a foundation, we are equipped with enough financial knowledge to study the major areas of corporate finance:

 

  1. Capital Budgeting
  2. Capital Structure
  3. Dividend Policy
  4. Working Capital Management

 

Emphasis will be on the achievement of a set of cognitive skills as a basis for understanding financial management, on the one hand, and the application of these skills to the management of a firm, on the other hand.

 

Throughout the course, readings and lectures will cover critical issues that form the context for business and corporate finance. Coverage will include ethics and social responsibility, the political, legal and regulatory influences on finance, international financial issues, and the financial issues relating to new technology, the environment, and cultural diversity.

 

Ultimately, the lectures, class discussions, worksheets, in-class exercises, homework assignments, and examinations will provide students with opportunities to develop and demonstrate many important business skills.  Specific skills that will be addressed in this course include critical thinking, quantitative skills, decision-making, applied research techniques and the synthesis of knowledge from various sources, teamwork and interpersonal skills, written and oral communication, and the use of information technology.

 

Assignments

 

1) Reading :

Prior to each class, students are expected to download lecture notes and read related textbook sections, which will help them understand topics discussed in class tremendously.  Students are advised to read the materials following the attached course outline, even if the instructor may fall a little behind schedule from time to time or get slightly ahead.

 

2) Problem Set:

Typically, a homework problem set will be given upon the completion of each chapter.  These assignments not only help students in solidifying their financial concepts, but are also in part used to prepare students for quizzes and exams and in part to ensure that certain work has been done prior to the start of the next major topic.  All assignments must be submitted on-line by the beginning of the class on the due date at the Personal Trainer Website (Course Key: E_T_8639): http://personaltrainer.swlearning.com.  More information regarding register and submit assignments on-line is available at the instructor’s website: http://home.comcast.net/~drtsai. Assignments submitted late will NOT be graded.   Absence from class is not a valid reason for late submission of homework assignments.  Late submission due to illness or any emergencies will need to be approved before the deadline by contacting the instructor via phone or email. 

 

(3) In-Class
      Exercise

Excel, Web exercises, practices, and other activities may be given from time to time to be completed in class.  These activities if checked or graded will be counted toward participation grade.

 

Examinations

 

To prepare for the two examinations, a midterm and a final, students are responsible for understanding the materials covered in the class discussions and the related textbook chapters or sections.  Should a student miss any of the exams, a makeup exam will be given for valid medical reasons with a physician’s note.  Nonetheless, the student (or a friend or relative of the student) should inform the instructor via email or phone before the exam begins.  Permission of a rescheduled midterm or final exam for other non-medical reasons, limited to only serious legal matters or family emergencies, should be requested well ahead of time with documented evidence.  Reasons (not limited to) such as taking a non-refundable vacation, family reunion, military training (any conflict should be resolved before registering this course), attending a wedding (except for your own), business trip (unless not doing so seriously compromises her/his job security (legitimate proof required)), or attending a game (except for representing the university in a tournament (a coach’s note required)), are not acceptable.  Students missing any examination without permission will automatically receive a zero on that exam.

 

Quizzes

 

A number of half-hour long quizzes will be given during the semester.  These quizzes will be announced in advance.  There will also be a number of unannounced 10-minute pop quizzes at the end of some classes.  Missing a quiz due to an unexcused absence will result in a zero grade on that quiz.  A student will be excused from a quiz only when there is a valid pre-approved reason or documented illness with a notification, such as an email or a voice message, to the instructor prior to the quiz.

 

Class Participation

 

In evaluating class participation, the instructor will look for comments that are thoughtful and lead the discussion forward.  In addition, the instructor may ask students questions to ensure that students understand the critical issues of the topic and involve in class activities.

 

Attendance

 

According to College Catalog (similar message can also be found in Student Handbook):

 

Regular class attendance is obligatory. An instructor may recommend that a student be dropped from a course for poor achievement due to excessive absence. A student who is dropped after the deadline for dropping courses may be assigned a grade of E. Students who have two unexcused absences during the first two class meetings of the semester may be dropped from the course at the discretion of the instructor. The instructor or the department offering the course will notify the Registrar of this action. However, students should not assume that they have been dropped from a class just because the first two classes were missed. It is ultimately the responsibility of students to drop a course that they are not planning to attend by the deadline published.

 

In addition, faculty MUST maintain records of attendance for Financial Aid purposes.  Therefore, the instructor will keep an attendance record by circulating a roll sheet in class.  Students should remember to have it signed every time.  No late signing is allowed once a class is concluded.  Absence without a valid reason (documentation required in all cases) and prior approval (except for illness which requires only a notification via email or phone before class) will result in one-point deduction from a student’s attendance grade until it reaches zero.  After that, two more unexcused absences, coupled with poor performance, will warrant a recommendation to the Registrar’s office for the student to be dropped from the course due to excessive absence.  Missing a quarter of classes or more is considered excessive.  The above attendance policy will be strictly enforced.  Nevertheless, each student will be given a one-time exception for undocumented absence or forgetting signing the attendance sheet.

 

Teamwork

 

Teamwork often facilitates a more effective learning process through collaboration and also mirrors the practice in most workplaces.  Students will be benefited from forming study groups for mutual assistance in their studies and completing assignments.  Although, you are allowed to work together, assignments should still be completed individually.  Working together does not mean that one can simply copy answers from the other.  Any violation discovered will lead to zero point and offenders are subject to academic penalty and/or disciplinary action under the University policy.

 

Grading

 

1) Policy:

If necessary, at the discretion of the instructor, an examination or quiz may be curved so its average is at least around 80.  A student’s total course score is the sum of all component points, which in turn determines her or his letter grade based on the grading scale below.

 

The instructor will also have discretion for adjusting grades by one grade category up (e.g., from A- to A) for positives such as quality individual class participation and improvement, or down (e.g., from A- to B+) for negatives such as frequent tardiness, improper classroom conduct, and disruptive behavior.

 

2) Components:

Quizzes:                                                                        10 Points

Midterm Examination:                                                   25 Points

Final Examination:                                                         30 Points

Assignments:                                                                 20 Points

Participation/Attendance:                                              15 Points

            Total                                                                100 Points

 

3) Scale:

The following scale will determine each student’s course letter grade:

 

Grade

Score

Grade

Score

   A

93100

    C

7377

   A–

9093

    C–

7073

   B+

8790

    D+

6770

   B

8387

    D

6367

   B–

8083

    D–

6063

   C+

7780

    E

060

 


Tutoring

 

Students may find it beneficial to obtain assistance from tutors and meet with one of them on a regular basis throughout the semester.  Tutors are available for this course through the Office of Learning Services (OLS) at 200 Swetman Hall and (315) 312-3094.  In addition, if available, you may also contact Beta Alpha Psi (VP of Tutoring) for tutoring in Corporate Finance.  However, tutoring should not be exploited solely as a shortcut to complete homework assignments.

 

Academic Integrity

 

Students are advised to strictly follow the “College Policy on Cheating/Plagiarism”, which can be found at http://www.oswego.edu/administration/registrar/acad_policies.html or the Student Handbook. Any violation will result in academic penalty and/or disciplinary action under the Code of Student Rights, Responsibilities and Conduct (refer to the Student Handbook, particularly sections 42A and 43A).

 

Add/Drop, Withdraw, and Incomplete Policies

 

Students are responsible to be aware of the current add, drop and withdraw policies stipulated in the university “Academic Policies”, which can be found on the university website: http://www.oswego.edu/administration/registrar/acad_policies.html or various university publications.  Incomplete grade “I” will be given only in situations beyond a student’s control, such as serious illness, legal issue, and family emergency for an extended period of time.  Legitimate proof is required.  “I” will not be granted because of a student’s poor performance.  (Final day to drop: Wednesday, February 15; Final day to withdraw: Friday, March 31)

 

Classroom Behaviors

 

During a class, students should refrain themselves from any disturbing behaviors interfering with the learning of their fellow classmates.  In particular, cellular phones and beepers should be turned off.  Except for participating in class discussions and asking the instructor questions, private conversations between students are prohibited.  Unless directed, students are NOT allowed to access websites, check emails, watch videos, play games, and engage in activities on their laptop computers other than taking notes, accessing course materials, and others permitted by the instructor.  Any violation of these kinds is deemed improper.  Repeated offenders will be at least asked to leave the class.

 

Disabilities

 

Students who have a disabling condition, which might interfere with their ability to successfully complete this course, are encouraged to speak, confidentially, to the instructor, or contact the Office of Disability Services (phone 312-3358).

 


Course Outline: Subject to Change

 

Week                                            Topic                                                         Chapter

 

1             The Scope of Corporate Finance                                                          1

 

2             Financial Statement and Cash Flow Analysis                                         2

              

3             Time Value of Money                                                                           3

 

4             Time Value of Money, Valuing Bonds                                                 3, 4

                                      

5             Valuing Bonds                                                                                      4

 

6             Valuing Stocks                                                                                     5

 

7             Midterm Examination: (Tuesday, March 7 and Thursday, March 9)

 

               (Monday-Friday, March 13-17: Spring Recess: No Classes)

 

8             The Trade-off between Risk and Return                                                6

 

9             Risk, Return, and the Capital Asset Pricing Model                                 7

 

 10             Capital Budgeting Process and Techniques                                            8

                                                  

 11             Cash Flow, Risk, and Capital Budgeting                                        9*, 10*

                                                     

               (Thursday, April 13: Good Friday & Spring Break Day: No Classes)

 

 12             Raising Long-Term Financing                                                              11

 

 13             Capital Structure                                                                                 12

 

 14             Dividend Policy                                                                                  13

 

 15             Working Capital Management: Managing Current Assets              19*

 

                  * If time permits.

 

 16             Final Examination: 2:00 PM – 4:00PM (Tuesday, May 16)