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Elements of Finance is a basic worktext for fundamentals of finance, the introductory course in financial management. The lessons are arranged in accordance with the level of difficulty-from basic to advanced-to prepare freshmen students for further studies in finance and to give them an insight in basic accounting, which business majors are required to take.
The introduction to each chapter prepares the students for what they will study and links it to the lessons in the previous and in the next chapter. This is to provide continuity in the lessons to be learned. End of chapter discussion questions, experiential learning exercises, and chapter exercises will help them in their study of the subject. In this context, the book serves as a worktext-textbook and workbook.
The first three chapters discuss the basic concept and development of money, an introduction to finance, and an introduction to managerial finance. This is followed by linking finance and accounting. The next two chapters will help students understand the financial statements and the use of financial statements as s tool in decision-making. Chapter VII acquaints the student to the financial environment. The next two chapters discuss the financial system and the financial intermediation. Chapter X discusses the interest rate and its role in finance, together with the concepts of present values. Finally, Chapter XI discusses the financial assets.
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