ACCA-Paper-F9-2011Notes-OpenTuition.pdf

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1、PaperF9FinAnciAlMAnAgeMentACCAQuAlifiCAtionCoursenotesJune2011examinationsOpenTuitionCourseNotescanbedownloadedFREEfromwww.OpenTuition.comCopyrightbelongstoOpenTuition.com-pleasedonotsupportpiracybydownloadingfromotherwebsites.Visitopentuition.comforthelatestupdates,watchfreevideo

2、lecturesandgetfreetutors’supportontheforumsFreeACCANotes&LecturesbyPaper(onlineonhttp://opentuition.com/acca/)F1AccountantinBusinessF2ManagementAccountingF3FinanticialAccountingF4Corporate&BusinessLawF5PerformanceManagementF6Taxation(UK)F7FinancialReportingF8AuditandAssuranceF9Fin

3、ancialManagementP1Governance,Risk&EthicsP2CorporateReportingP3BusinessAnalysisP4AdvancedFinancialManagementP5AdvancedPerformanceManagementP6AdvancedTaxation(UK)P7AdvancedAudit&AssuranceThebesTThingsForthelatestfreecoursenotes,freelecturesandforumsupportpleasevisitopentuition.com/a

4、ccainlifearefreeJune2011ExaminationsPaperF9PaperF9Contents1Financialmanagementobjectives12Thefinancialmanagementenvironment53Managementofworkingcapital(1)134Managementofworkingcapital(2)–Inventory175Managementofworkingcapital(3)–ReceivablesandPayables236Managementofworkingcapital(

5、4)–Cash297Investmentappraisal–methods378RelevantcashflowsforDCF459Discountedcashflow–furtheraspects5310Investmentappraisalunderuncertainty5911Sourcesoffinance–equity6512Sourcesoffinance–debt6913Capitalstructureandfinancialratios7314Sourcesoffinance–islamicfinance8115Thevaluationof

6、securities–theoreticalapproach8316Thevaluationofsecurities–practicalissues8917Thecostofcapital9118When(andwhennot!)tousetheWACCforinvestmentappraisal9919Thecostofcapital–theeffectofchangesingearing10320Capitalassetpricingmodel10921CAPMandMMcombined11322Forecastingforeigncurrencyex

7、changerates11723Foreignexchangeriskmanagement12124Interestrateriskmanagement131Answerstoexamples137Practicequestions157Practiceanswers171OpenTuitionCourseNotescanbedownloadedFREEfromwww.OpenTuition.comCopyrightbelongstoOpenTuition.com-pleasedonotsupportpiracybydownloadingfromother

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