BUS601: Return on Capital | Saylor Academy

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When evaluating firms for investment opportunities, shareholders are keenly interested in knowing how well the company is doing in generating returns on the capital that they invest. Watch this video that discusses the return on capital.

Source: Value Investing with Sven Carlin, Ph.D., https://www.youtube.com/watch?v=vQ9K-pT9mEA
This work is licensed under a Creative Commons Attribution 3.0 License.

Last modified: Friday, 6 May 2022, 5:12 PM

Course Introduction

Course Syllabus

Unit 1: Managerial Accounting

1.1: Introduction to Corporate Accounting and Financial Management

Financial Management and the Firm

The Role of Accounting in Society

Accounting as a Tool for Managers

Introduction to Managerial Accounting

Financial Statement Analysis

1.2: Financial Package

Introduction to Financial Statements

Multi-Step Income Payment

1.3: Assets

Accounting for Receivables

Inventory

Long-Term Assets

1.4: Liabilities

Current Liabilities

Long-Term Liabilities

1.5: Management Discussion and Analysis (MDA) and the Auditor's Opinion

Disclosures and Analysis Overview

The Purpose and Content of an Independent Auditor's Report

Unit 1 Discussion

Study Sessions

Study Session: Unit 1, Part 1

Study Session: Unit 1, Part 2

Study Guide: Unit 1

Unit 1 Assessment

Unit 1 Assessment

Unit 2: Financial Statement Analysis

2.1: Ratio Analysis

Classification

2.2: Profitability Ratios

Profitability Ratios

2.3: Asset Management Ratios

Asset Turnover Ratio Example

Asset Management Ratios

Inventory Costs

2.4: Liquidity Ratios

Liquidity Ratios

Current Ratio Example

Cash Ratio Example

Times Interest Earned

2.5: Debt Management Ratios

Debt Management Ratios

Debt Ratio Example

Debt to Equity Ratio

2.6: Market Value Ratios

Market Value Ratios

2.7: The DuPont Equation

The DuPont Equation

DuPont Analysis

Unit 2 Discussion

Study Session

Study Session: Unit 2

Study Guide: Unit 2

Unit 2 Assessment

Unit 2 Assessment

Unit 3: Financial Management

3.1: Financial Management and the Financial Environment

Capital Budgeting Decisions

3.2: Time Value of Money (TVM)

Time Value of Money

Time Value of Money Fundamentals

3.3: Net Present Value (NPV)

Net Present Value

Use Discounted Cash Flow Models to Make Capital Investment Decisions

3.4: Evaluating Capital Investment Decisions

Compare and Contrast Non-Time Value-Based Methods and Time Value-Based Methods in Capital Investment Decisions

3.5: Other Financial Measures

Calculate a Break-Even Point in Units and Dollars

Rule of 72

Unit 3 Discussion

Study Session

Study Session: Unit 3

Study Guide: Unit 3

Unit 3 Assessment

Unit 3 Assessment

Unit 4: Risk and Return

4.1: Investment Returns

Other Topics in M&A