{"id":937,"date":"2025-04-24T05:27:12","date_gmt":"2025-04-24T05:27:12","guid":{"rendered":"https:\/\/eng.pdn.ac.lk\/mgn\/?page_id=937"},"modified":"2026-04-06T03:11:22","modified_gmt":"2026-04-06T03:11:22","slug":"ma5610-corporate-finance-and-accounting-for-engineers","status":"publish","type":"page","link":"https:\/\/eng.pdn.ac.lk\/mgn\/ma5610-corporate-finance-and-accounting-for-engineers\/","title":{"rendered":"MA5610 &#8211; Corporate Finance and Accounting for Engineers"},"content":{"rendered":"\n<p>&nbsp;<\/p>\n<p><style>\n        body {\n            font-family: Arial, sans-serif;\n            background-color: #f9f9f9;\n            margin: 0;\n            padding: 0 0px;\n        }\n        .container {\n            max-width: 1000px;\n            margin: 30px 0;\n            background-color: #fff;\n            padding: 20px;\n            box-shadow: 0 0 10px rgba(0,0,0,0.1);\n        }\n        h2 {\n            color: #800000;\n        }\n        h3 {\n            color: #000000\n        }\n        .section-title {\n            background-color: #fff8dc;\n            padding: 10px;\n            margin-top: 30px;\n            border-top: 2px solid #800000;\n            font-weight: bold;\n            font-size: 1.2em;\n            color: #800000;\n        }\n        .content-block {\n            margin-bottom: 20px;\n        }\n        ol {\n            padding-left: 40px;\n        }\n        li {\n            margin-bottom: 10px;\n        }\n        .bold {\n            font-weight: bold;\n        }\n        .grey-box {\n            background-color:#fff;\n            padding: 15px;\n        }\n        .table-section {\n            display: flex;\n            gap: 20px;\n            margin-top: 20px;\n        }\n        table {\n            border-collapse: collapse;\n            width: 60%;\n            background-color: #fff;\n        }\n        th, td {\n            border: 1px solid #ccc;\n            padding: 8px 12px;\n            text-align: left;\n        }\n        th {\n            background-color: #fff8dc;\n            color: #800000;\n        }\n        .half-table {\n            width: 48%;\n        }\n        .text-left {\n\t\ttext-align: left;\n\t}\n\n\t.text-right {\n    \t\ttext-align: right;\n\t}\n    <\/style><\/p>\n\n\n<p><strong>Credits:<\/strong> 3 <\/p>\n\n<p><strong>Pre-requisites:<\/strong> None <\/p>\n\n<p><strong>Core \/ Optional:<\/strong> Optional <\/p>\n\n<p><strong>Aim(s):<\/strong>To introduce corporate finance and accounting concepts for engineering managers to function effectively in the industry.<\/p>\n\n\n<p><strong>Intended Learning Outcomes: <\/p><\/strong>\n\n<ol>\n<li><strong>approach:<\/strong> the role of an engineer in the financial goals of a firm.<\/li>\n<li><strong>apply:<\/strong> the costing and budgeting techniques for engineering projects and products.<\/li>\n<li><strong>appraise:<\/strong> investment decisions for engineering projects, products and services.<\/li>\n<li><strong>analyse:<\/strong> financing decisions for engineering projects and products.<\/li>\n<li><strong>appreciate:<\/strong> the role of financial statement analysis in the value creation of the firm.<\/li>\n<\/ol>\n\n\n<p><strong>Course Content (Only main topics &amp; subtopics):<\/p><\/strong>\n<ol>\n<li><strong>Introduction to Branches of Corporate Finance and Accounting:<\/strong> Financial goals of a firm: survive in business, avoid financial distress and bankruptcy, beat the competition, maximise sales or market share, minimise costs, maximise profits, and maintain steady earnings growth; the engineer&#8217;s role in the financial goals of a firm; fundamental financial concepts: time value of money; risk and return.<\/li>\n<li><strong> Costing and Budgeting Techniques for Decision-Making:<\/strong>Types and nature of costs; project costing: analogous estimation, bottom-up estimation, parametric estimation, three-point estimation, cost of quality, reverse analysis and vendor bid analysis, project management estimating software and expert judgment; services and product costing: activity-based costing vs traditional costing.<\/li>\n<li><strong>Investment Decisions:<\/strong> Process of capital budgeting; capital budgeting techniques \u2013 ARR, payback, NPV, IRR; effect of risk; inflation and tax on investment decisions; lifecycle costing; cost-volume-profit (break-even) analysis and decision making.<\/li>\n<li><strong>Financing Decisions:<\/strong> Financing requirements of a business; sources of finance and different classifications; life cycle financing; capital structure and cost of capital; operating budgets and cash budgets; working capital management: profitability vs liquidity.<\/li>\n<li><strong>Financial Statements and Analysis: Basic: <\/strong>Basic accounting concepts; accounting statements &#8211; balance Sheet; income statement; cash-flow statement; statement of retained earnings; key financial ratios; ratio analysis.<\/li>\n<\/ol>\n\n\n<p><strong> Time Allocation:<\/p><\/strong>\n<table>\n<colgroup>\n        <col style=\"width:60%;\">\n        <col style=\"width:40%;\">\n        \n    <\/colgroup>\n<thead>\n<tr>\n<th>Learning component<\/th>\n<th class=\"text-right\">Hours<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Theory<\/td>\n<td class=\"text-right\">15<\/td>\n<\/tr>\n<tr>\n<td>Small group activities<\/td>\n<td class=\"text-right\">30<\/td>\n<\/tr>\n<tr>\n<td>Assignments<\/td>\n<td class=\"text-right\">&#8211;<\/td>\n<\/tr>\n<tr>\n<td>Practical<\/td>\n<td class=\"text-right\">&#8211;<\/td>\n<\/tr>\n<tr>\n<td>Independent Learning<\/td>\n<td class=\"text-right\">105<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n<p><strong> Marks Allocation:<\/p><\/strong>\n<table>\n<colgroup>\n        <col style=\"width:60%;\">\n        <col style=\"width:40%;\">\n        \n    <\/colgroup>\n<thead>\n<tbody>\n<tr>\n<th>Assessment<\/th>\n<th class=\"text-right\">Percentage Marks<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Continuous Assessments\n<br>Small group Activities 30%, Quizzes 20% <\/br><\/td>\n<td class=\"text-right\">50%<\/td>\n<\/tr>\n<tr>\n<td>Final Assessment<\/td>\n<td class=\"text-right\">50%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n<p><strong>Recommended Reading: <\/p><\/strong>\n<ul>\n<li>Lawrence, J. G. (2006). Managerial Finance (11th Edition). Pearson Education. ISBN:13: 978-0-13-354640-8.<\/li>\n<li>Stephen R., Westerfield, R., Jordan, B. (2021). Fundamentals of Corporate Finance. 13th Edition. McGraw-Hill Education. ISBN: 1265553602,9781265553609.<\/li>\n<li>Weetman, P. (2016). Financial and management accounting: an introduction (7th Edition). Pearson Education, England, New York. ISBN 978-0-273-71845-1.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp; Credits: 3 Pre-requisites: None Core \/ Optional: Optional Aim(s):To introduce corporate finance and accounting concepts for engineering managers to function effectively in the industry. Intended Learning Outcomes: approach: the role of an engineer in the financial goals of a firm. apply: the costing and budgeting techniques for engineering projects and products. appraise: investment decisions [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-937","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/eng.pdn.ac.lk\/mgn\/wp-json\/wp\/v2\/pages\/937","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/eng.pdn.ac.lk\/mgn\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/eng.pdn.ac.lk\/mgn\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/eng.pdn.ac.lk\/mgn\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/eng.pdn.ac.lk\/mgn\/wp-json\/wp\/v2\/comments?post=937"}],"version-history":[{"count":14,"href":"https:\/\/eng.pdn.ac.lk\/mgn\/wp-json\/wp\/v2\/pages\/937\/revisions"}],"predecessor-version":[{"id":2874,"href":"https:\/\/eng.pdn.ac.lk\/mgn\/wp-json\/wp\/v2\/pages\/937\/revisions\/2874"}],"wp:attachment":[{"href":"https:\/\/eng.pdn.ac.lk\/mgn\/wp-json\/wp\/v2\/media?parent=937"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}