AFX5004

CPA Treasury

Mr Grant Richardson and Mr Howard Chan

6 points · One 3-hour lecture per week, or equivalent · Second semester · Multi-campus (1998: Clayton)

Objectives On successful completion of this subject students should be able to understand the nature of the treasury function; understand the operation of financial markets in Australia and their counterparts in major Asian financial centres; identify sources of short-term and long-term funding; understand approaches to the management of working capital; analyse capital structure decisions, cost of capital, leverage effects and the allocation of capital to long-term investment projects; understand various risk management instruments and strategies; understand procedures for, and general principles of accounting for treasury operations; understand procedures for and general principles of the taxation aspects of treasury operations.

Synopsis This subject examines the corporate treasury function. Topics covered will include the procurement of funds, the management of funds, the management of interest rate risk and foreign exchange risk, accounting for treasury operations and taxation aspects of treasury operations.

Assessment Examination: 100%

Prescribed texts

Australian Society of Certified Practising Accountants CPA treasury subject manual latest edn

Back to the 1999 Business and Economics Handbook