FIN 300 Fundamentals of Finance This introductory course integrates concepts of corporate finance, investments, and capital markets. Topics include the time value of money, role of money in the economy, financial analysis, ratio analysis, capital budgeting, security valuation, capital market theory, and working capital management. Focus is on value maximization and risk/return tradeoffs in financial decisions. (Prerequisite: ACC 100 Principles of Financial Accounting) FIN 400 Intermediate Financial Management I This course builds on and reinforces concepts that were introduced in previous finance courses. Among the topics covered are risk measurement and management, capital market theory, capital budgeting, valuation, capital structure theory, and dividend policy. The course concentrates on quantitative techniques and financial theory and their application. (Prerequisite: FIN 300 Fundamentals of Finance) FIN 440 Financial Statement Analysis This course studies the basic principles of accounting and the assumptions of the financial accounting model by applying general purpose financial statements and related data to derive estimates and make inferences that are useful in business decisions. Involved are analyzing financial statements in detail, interpreting ratios, and trend analysis. Students will analyze the effects of earnings management, financial shenanigans, choice of accounting methods and variations in the level of firm disclosures on financial statement analysis.