(4)Students will develop an understanding of basic financial tools and apply them in preliminary financial analysis and decision making. The course covers financial statement analysis, time value of money, risk and return, capital budgeting techniques, cash flow estimation, asset valuation and financial planning and forecasting. Not recommended before the second semester of the sophomore year. (Offered fall/spring.) Prerequisite(s): BUS 211 Financial Accounting Fundamentals; MATH 215 Elementary Statistics.