BAS 212

Introduction to Financial Management ((3 credit hours))

Kentucky Community and Technical College System · UGRD · Fall 2026

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Introduces the basic concepts of managing financial resources and techniques of financial analysis used for practical business decisions. Demonstrates use of financial ratios to evaluate the past performance of the firm, financial planning techniques, the effect of leverage on profitability and risk, the time value of money, and contemporary approaches to working capital management and capital budgeting. Computes financial ratios, constructs pro forma financial statements, conducts break-even analysis, and computes present and future values of funds. Lecture: 3 credits (45 contact hours).

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Class #kctcs-0413Fall 2026UGRD
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