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A survey of financial concepts and analytical tools used by domestic and international businesses. This course includes financial mathematics, financial and operational planning and management, and long-term investment analysis, including cost of capital and capital budgeting. When appropriate, spreadsheet applications are integrated into this course. Upon successful completion of this course, students will be able to: 1) use analytical and creative thought processes to analyze financial decisions; 2) identify and understand the finance component of the business environment; 3) identify and understand the relationship between the finance function and other functions in business; 4) convey both simplistic and complex financial information using appropriate terminology and language, and presentation methodology; and 5) recognize ethical issues involved in various financial situations. Prerequisite: Sophomore standing or above, ACC-103 and ECO-203. Strongly recommended: ACC-104 and BUS-215.