EIP Mathayom Course Description

Second Semester

Subject: Finance Department: Math

Grade: Mathayom 5 Course Code: MA32206
Periods: 5 Credit: 2

Course Description:

This course will provide students with the skills to manage personal finances, identify the
characteristics of effective business financial goals, and examine the organization and activities
of commercial banks and other financial institutions. Students will examine case studies and
complete teamwork projects, which require critical thinking for the financial aspect of business
in banks, other financial institutions, business investments and the operations of technology and
financial management in the global setting.

Course Objectives:

1. Define why businesses need capital to start up, to expand, or to pay for day-to-day
expenses.
2. Explain how the legal structure of a business affects its ability to raise finance.
3. Discuss the distinction between different sources of finance short- and long-term,
internal and external.
4. Explore the factors that influence businesses choices of sources of finance.
5. Learn the differences between cash flow and profit and the importance of cash flow to
businesses.
6. Discuss the uses, construction, interpretation, and amendment of cash-flow forecasts.
7. Understand the causes of cash-flow problems.
8. Discuss the methods that businesses can use to improve their cash-flow positions.
9. Learn why businesses need accurate information on costs and the type of costs they have
to pay.
10. Discuss how cost information can be used to set prices and to monitor and improve
business performance.
11. Discuss the calculation and illustration of break-even output.
12. Identify the uses and limitations of break-even analysis.
13. Identify the purpose and contents of income statements and statements of financial
position.
14. Discuss the calculation and interpretation of liquidity and profitability ratios.
15. Learn how businesses use ratio analysis to measure and improve performance.
16. Identify major users of published accounts.
17. Discuss the limitations on the usefulness of published accounts.
 EIP Mathayom Course Description
Second Semester

Cambridge International AS and A Level

Finance

Chapter 15: Business finance

15.1 Why businesses need capital
15.2 Working capital
15.3 Revenue expenditure and capital expenditure
15.4 Sources of finance
15.5 Factors influencing the choice of sources of finance
15.6 Choosing an appropriate source of finance

Chapter 16: Forecasting and managing cash flow

16.1 Why businesses forecast cash flow
16.2 Cash-flow forecasts in practice
16.3 Methods of improving cash flow

Chapter 17: Costs and break-even

17.1 Revenue and cost information
17.2 Uses of cost information
17.3 Break-even analysis

Chapter 18: Accounting fundamentals

18.1 Income statements and statements of financial position
18.2 Using financial ratios
18.3 The main users of accounts
18.4 The limitations and uses of financial statements
18.5 Management and financial accountants

Grade breakdown:
Chapter 15 test 5%
Chapter 16 test 5%
Chapter 17 test 5%
Chapter 18 test 5%
Project work 20%
Homework 15%
Participation 5%
Midterm exam 20%
Final exam 20%