UNIVERSITY OF PUERTO RICO

BAYAMON CAMPUS

BUSINESS ADMINISTRATION

Bachelor’s degree in finance

 

 

1.      GENERAL INFORMATION

 

 

COURSE TITLE                           :CREDIT AND COLLECTION

 

COURSE CODIFICATION         : FINA 4009 (BASE 2008)

 

TEXTBOOK                                 : Consumer Business & Credit Management

                                                        Robert Cole & Lon Mishler

                                                        Irwin, McGraw-Hill

  11th   Edition (1998)

 

       CREDIT HOURS             : Three (3) credit hours

 

        MEETING HOURS                     : Three hours a week

 

        PREREQUISITES                       : FINA 3006

 

 

2. COURSE DESCRIPTION              : The study of the nature and the role of credit, the

  management of credit, function of  credit, credit

  investigation and analysis, control and function of

  collection. Its explains the place credit and

  collection occupies in modern business and its

  effect on consumerism. The fluctuations of

  business, commercial activities  and other effect

  over the  economy of the nation in general.

 

3.COURSE OBJECTIVES                 

 

    FINAL OBJECTIVES                     : 1) Acquaint the student with the study of  the

                                                                  theory, the principles and the practices of the

                                                                  administration of credit and collection

 

                                                              2) Guide the student in the critical and practical

                                                                  analysis and in understanding the knowledge

                                                                  the businessman will need to make decisions

                                                                  in the credit and collection cycle of the

      enterprise

                                                

 

 

                                                              3) Offer a clear view of the position that credit and

                                                                   collection holds on a business and its effects

                                                                   on consumerism, the variation of business,

                                                                   commercial activities and other related

       activities in the free enterprise system

 

 

        SPECIFIC OBJECTIVES                       :

 

I.   Introduction to Credit                    : At the end of this unit the students should

                                                               be  able  to:

 

1)      Explain how different types of credit can

be classified

2)      Explain the role of credit and its

importance in our economy

3)      Describe the goals of  the credit manager

4)      Explain the steps in the credit

management process

 

         I I.  Understanding Consumer Credit:  At the end of this unit the student should be

          able to:

 

1)      Distinguish between “retail credit” and

“cash credit”

2)      Discuss the principles of retail

installment credit

3)      Discuss the variations in computing

finance charges in revolving credit plan

4)      Explain the growing importance of

service and professional credit

5)      Trace the historical development of

consumer credit regulation

6)      Point Out the provisions of laws;

A)    Truth in Lending Act

B)     Fair Credit Reporting Act

C)    Fair Credit Billing Act

D)    Equal Credit Opportunity Act

E)     Electronic Fund Transfer Act

F)     Garn- St Germain Depository

Institutions Act

G)    Depository Institutions Deregulation and monetary Control Act

 

 

 

III.               Management and Analysis of Consumer Credit: At the end of this unit the

Student should be able to:

 

1)      Discuss the importance of developing

control measures in credit management

2)      identify the credit qualities that should

be investigated

3)      Describe the basic purpose of consumer

credit reporting agencies

4)      Describe the use of credit lines and credit limits

 

IV.              Management and Analysis of Business Credit: At the end of this unit the

student should be able to:

 

1)      Explain the basic functions of business

      credit management

2)      Discuss the origin and development of

Dun & Bradstreet

3)      Explain the importance of financial

      statement analysis in credit decision

      making

4)      Explain the importance of cash flow

5)      Discuss business credit decision guidelines

 

V.                 Collections Management and Control: At the end of this unit the students

Should be able to:

 

1)      Describe the goals of a good collection

system

2)      Discuss the factor affecting a collection

policy

3)      Describe four stages found in a general

collection system

4)      Discuss the various types of actions and

collection devices that might be used

during each collection stage

 

 

4.CONTENT OUTLINE AND TIME DISTRIBUTION

 

       TOPICS                                                                                       CHAPTER    HOURS

 

 

 

       1)  Introduction to Credit                                                            1                  2

A)    Credit in the Economy

B)     Role of the Credit Manager                                                          2                  2

                              

         II) Understanding Consumer Credit

            A) Retail and Service Credit                                                           3                  3

            B) Financing Retail and Service Credit Transaction                             4                  2

            C) Types of Consumer Credit- Cash Loan Credit                              5                  3

            D) Regulations of Consumer Credit                                                7                  3

 

      III) Management and Analysis of Consumer Credit

A)    Management and Promotion of Consumer Credit                     8                 3

B)     The Consumer Credit Investigation                                           9                 3

C)    Consumer Credit Reporting Agencies                                      10                3

D)    Decision Making and Control                                                   11                3

 

       IV) Management and Analysis of Business Credit

            A) Responsibilities of the Business Credit Manager                             14                3

            B) Business Credit Reporting Agencies                                          15                3

            C) Financial Statement Analysis and Interpretation                        16          3

            D) Business Credit- Analysis, Decision Making, Credit Lines       17                3

 

        V) Collection Management and Control 

            A) Collection Policies and Practices                                               19                3

                                                                            

        VI) Exams                                                                                                               3

            TOTAL HOURS                                                                                                45

 

 

5. Evaluation Methods: The evaluation of the students will be realized by way of:

A)    Partials Exams: Three (3) partials exams will be offered with a value of hundred points, each representative of one fourth part of the final grade.

B)     Final Exam: It will have a value of a hundred points and will represent one forth part of the final grade.

 

 

6) Grade Scale as follows:

            100-90 A

              89-80 B

              79-70 C

              69-60 D

              59-0 F

 

 

 

 

7) Bibliography

           

            Commercial Banking

            Edward W. Reed

            Edward K. Gill

            Fourth Edition (1996)

            Prentice Hall

           

 

 

Revised by Prof. Carmen L. Torres

February 2001