SRJC Course Outlines

5/21/2024 10:57:49 PMESHIP 115 Course Outline as of Fall 2025

Changed Course
CATALOG INFORMATION

Discipline and Nbr:  ESHIP 115Title:  FINANCIAL BASICS  
Full Title:  Financial Basics and Cash Flow
Last Reviewed:5/13/2024

UnitsCourse Hours per Week Nbr of WeeksCourse Hours Total
Maximum1.50Lecture Scheduled1.5017.5 max.Lecture Scheduled26.25
Minimum1.50Lab Scheduled04 min.Lab Scheduled0
 Contact DHR0 Contact DHR0
 Contact Total1.50 Contact Total26.25
 
 Non-contact DHR0 Non-contact DHR Total0

 Total Out of Class Hours:  52.50Total Student Learning Hours: 78.75 

Title 5 Category:  AA Degree Applicable
Grading:  Grade or P/NP
Repeatability:  00 - Two Repeats if Grade was D, F, NC, or NP
Also Listed As: 
Formerly: 

Catalog Description:
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Students will be introduced to overall financial basics needed to run businesses. Topics include orientation to financial reports, cash flow management, forecasting, financial recordkeeping needed for tax reporting, break-even analysis, and how to read financial results to make decisions.

Prerequisites/Corequisites:


Recommended Preparation:

Limits on Enrollment:

Schedule of Classes Information
Description: Untitled document
Students will be introduced to overall financial basics needed to run businesses. Topics include orientation to financial reports, cash flow management, forecasting, financial recordkeeping needed for tax reporting, break-even analysis, and how to read financial results to make decisions.
(Grade or P/NP)

Prerequisites:
Recommended:
Limits on Enrollment:
Transfer Credit:
Repeatability:00 - Two Repeats if Grade was D, F, NC, or NP

ARTICULATION, MAJOR, and CERTIFICATION INFORMATION

Associate Degree:Effective:Inactive:
 Area:
 
CSU GE:Transfer Area Effective:Inactive:
 
IGETC:Transfer Area Effective:Inactive:
 
CSU Transfer:Effective:Inactive:
 
UC Transfer:Effective:Inactive:
 
C-ID:

Certificate/Major Applicable: Certificate Applicable Course



COURSE CONTENT

Student Learning Outcomes:
At the conclusion of this course, the student should be able to:
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1. Interpret financial statements.
2. Forecast cash flow from budgets.
3. Evaluate sources of capital.
 

Objectives: Untitled document
At the conclusion of this course, the student should be able to:
1. Document and understand financial results.
2. Manage cash flow and safeguard cash.
3. Understand financial reporting structures appropriate to specific business entities.
4. Forecast income and expenses.
5. Analyze costs of capital.

Topics and Scope
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I. Recordkeeping Function
    A. Accrual
    B. Cash basis
II. Recordkeeping Systems
    A. Inventory control
    B. Cash management
    C. Budgeting
    D. Financial recordkeeping for tax reporting
    E. Break-even analysis
III. Financial Considerations
    A. Debt financing
    B. Equity financing
IV. Cash Flow Management
     A. Spreadsheet preparation
    B. Cash flow traps
    C. Forecasting
V. Chart of Accounts
VI. Cost of Capital

Assignments:
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1. Weekly readings
2. Analysis of financial statements
3. Strengths, Weaknesses, Opportunities, and Threats (S.W.O.T) analysis
4. Chart of accounts origination
5. Budget preparation, including break-even analysis
6. Cash flow forecasting
7. Final project - case study analysis, calculating and interpreting ratios
8. Quizzes, final exam

Methods of Evaluation/Basis of Grade.
Writing: Assessment tools that demonstrate writing skill and/or require students to select, organize and explain ideas in writing.Writing
20 - 30%
Analysis of financial statements, S.W.O.T. analysis of their business
Problem solving: Assessment tools, other than exams, that demonstrate competence in computational or non-computational problem solving skills.Problem Solving
30 - 50%
Chart of accounts, budget and cash flow forecasts, break-even analysis, calculating and interpreting ratios, final project case study
Skill Demonstrations: All skill-based and physical demonstrations used for assessment purposes including skill performance exams.Skill Demonstrations
0 - 0%
None
Exams: All forms of formal testing, other than skill performance exams.Exams
20 - 30%
Quizzes, final exam
Other: Includes any assessment tools that do not logically fit into the above categories.Other Category
0 - 10%
Attendance and participation


Representative Textbooks and Materials:
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The Essentials of Finance and Accounting for Nonfinancial Managers. 3rd ed. Fields, Edward. AMA. 2016. (classic).
 
Instructor prepared materials

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