OpenTuition ACCA Paper F9 December 2013.pdf

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1、ACCAQuAlifiCAtionCoursenotesPaperF9FinAnciAlMAnAgeMentDecember2013examinationsOpenTuitionCourseNotescanbedownloadedFREEfromwww.OpenTuition.comCopyrightbelongstoOpenTuition.com-pleasedonotsupportpiracybydownloadingfromotherwebsites.Visitopentuition.comforthelatestupdates,watchfreevideolectures

2、andgetfreetutors’supportontheforumsTofullybenefitfromthesenotesdonotforgettowatchfreeACCALecturesonOpenTuition.comwebsiteFreeACCAresourCesByPAPer(freecoursenotes/lectures/revisionlectures/tests/flashcardsandmore-onlineonhttp://opentuition.com/acca/)F1AccountantinBusiness/FABFoundationsinAccou

3、ntancyF2ManagementAccounting/FMAFoundationsinAccountancyF3FinancialAccounting/FFAFoundationsinAccountancyF4Corporate&BusinessLaw(English&Global)F5PerformanceManagementF6Taxation(UK)F7FinancialReportingF8AuditandAssuranceF9FinancialManagementP1Governance,Risk&EthicsP2CorporateReportingP3Busine

4、ssAnalysisP4AdvancedFinancialManagementP5AdvancedPerformanceManagementP7AdvancedAudit&AssuranceThebesTThingsForthelatestfreecoursenotes,freelecturesandforumsupportpleasevisitopentuition.com/accainlifearefreeDecember2013ExaminationsPaperF9PaperF9Contents1Financialmanagementobjectives12Thefinan

5、cialmanagementenvironment53Managementofworkingcapital(1)134Managementofworkingcapital(2)–Inventory175Managementofworkingcapital(3)–ReceivablesandPayables236Managementofworkingcapital(4)–Cash297Investmentappraisal–methods378RelevantcashflowsforDCF459Discountedcashflow–furtheraspects5310Investm

6、entappraisalunderuncertainty5911Sourcesoffinance–equity6512Sourcesoffinance–debt6913Capitalstructureandfinancialratios7314Sourcesoffinance–islamicfinance8115Thevaluationofsecurities–theoreticalapproach8316Thevaluationofsecurities–practicalissues8917Thecostofcapital9118When(andwhennot!)touseth

7、eWACCforinvestmentappraisal9919Thecostofcapital–theeffectofchangesingearing10320Capitalassetpricingmodel10921CAPMandMMcombined11322Forecastingforeigncurrencyexchangerates11723Foreignexchangeriskmanagement12124Interestrateriskmanagement13125Th