Maricopa Community Colleges  MGT219   19944-20086 
Official Course Description: MCCCD Approval: 07/22/08
MGT219 19944-20086 LEC 2 Credit(s) 2 Period(s)
Credit Management Administration III
Advanced financial analysis for credit managers. Financial analysis and management principles, theory and use of liquidity, solvency, efficiency and profitability ratios, source and application of funds and cash budgeting.
Prerequisites: MGT218.
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MCCCD Official Course Competencies:
 
MGT219   19944-20086 Credit Management Administration III
1. Gather information necessary to analyze financial stability. (I)
2. Perform accounting and financial calculations (financial ratios) in order to analyze financial stability. (I)
3. Identify the function of a source and application of funds statement. (II)
4. Analyze a flow of funds statement and identify its usefulness in the total financial analysis of a business. (III)
5. Construct a cash budget as part of managerial reporting. (IV)
6. Apply classroom instruction and techniques to everyday credit department operations through case studies. (I-IV)
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MCCCD Official Course Outline:
 
MGT219   19944-20086 Credit Management Administration III
    I. Ratios (Financial Analysis or Financial Stability)
        A. Theory of Use
          1. Applications of Ratios
          2. Financial Accounting Review
        B. Types of Ratios
          1. Liquidity Ratios
          2. Solvency Ratios
          3. Efficiency Ratios
          4. Profitability Ratios
      II. Source and Application of Funds
          A. Addition to Cash
            1. Decreases in Assets
            2. Increases in Liabilities
            3. Increases in Net Worth
          B. Uses of Cash
            1. Increases in Assets
            2. Decreases in Liabilities
            3. Decreases in Net Worth
          C. Management Analysis
        III. Flow of Funds
            A. Increasing Cash Flow
            B. Increases and Decreases in Working Capital
          IV. Cash Budgeting
              A. Contents
              B. Construction
              C. Management Reporting
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