Required of all SMG freshmen. Pre-req or co-req: SMG SM 131. (2 cr) This course offers a rigorous overview of principles of finance, such as time value of money, interest rates, basic valuation of cash flow streams, and basic stock and bond valuation. It uses a combination of teaching materials including online problem solving and case writing that will help the student through the intensive syllabus. FE 101 and the redesigned FE 323 offer a comprehensive overview of finance to SMG students.