BUS 302
Essentials of Finance.
Eastern Kentucky University · UGRD · Fall 2026
Catalog description
I, II Formerly FIN 300 . Corequisite/Prerequisite: BUS 101 (with a grade of “C” or better). Prerequisites: ACC 200 or 201 or BUS 209 , and ECO 230 (with a grade of “C” or better) in each course; and an overall minimum 2.0 GPA. Additionally, finance majors should take this course first in the Essentials Series. Firm financial motives, time value of money, risk analysis, elementary capital budgeting, residual dividend policy, elementary capital structure decisions, financial statement analysis, and international financial considerations viewed through the lens of risk assessment and management. Credit will not be awarded to both BUS 302 and FIN 300 .
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