This course familiarizes the student with the principles that guide the financial resources in the skilled professional trades. The primary philosophy is wealth maximization and the related decision criteria. Topics such as capital management, fixed-asset investment, cost of capital, capital structure, long-term finance, mergers, leasing, and multinational finance are covered. The course also presents accounting terminology and financial analysis concepts. Prerequisites: PTA-270 and MA-112. (3-0-3)