A primary purpose of business is to increase shareholder value by satisfying the needs of customers. This course will "follow the money" by examining the sources and uses of financial resources to facilitate the realization of the company's strategic objectives. This course further develops the student's knowledge of accounting and finance including essential concepts that drive business success. Topics include sources of financing, financial statement analysis, strategic budgeting and profit planning, different costs for different purposes, and management control systems. This course is not available to programs within the Ted Rogers School of Management. (Formerly FIN 305)