Emphasizes the entrepreneur/manager raising funds at minimal cost and risk and the allocation of those funds to increase shareholders wealth and company value. Encompasses financial statements time value of money bond/stock valuation cost of capital and related subjects. Reviews international aspects of financial management. Develops both the skills and ability to understand the impact of financial decision making to business and its stakeholders. Stresses ethical financial reporting.  [(Prereq: (BUS 201 or equivalent) and (BUS 202 or equivalent) and (GE Areas A1 and A2 and A3 and B4) with a C- or better)]