This is a course on finance as well as governance and professional practice issues that students may face in their future careers as accountants. The finance portion of the course will cover cash flows, valuation methods, determination of financing needs and analysis of financing options. Students will be required to integrate accounting, assurance, taxation, and financial knowledge to form supported recommendations for the various scenarios that will be analyzed. For the governance and professional practice portion of the course, student will be asked to analyze various ethical scenarios and develop a balanced analysis considering stakeholders involved to recommend a course of action.

Cases will be used to develop and apply judgment, critical thinking, and problem-solving skills. The technical competencies and enabling skills introduced in the course cover and go beyond those outlined in the CPA competency map.