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Unit 7 Introduction Video

Saylor Academy

Created on March 11, 2026

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Welcome to Unit 7Corporate Capital Structure

Does it matter whether a company's assets are financed with 50 percent from a bank loan and 50 percent from investors' money? Should this form of capital structure – where 50 percent of assets come from debt and 50 percent from equity – influence how a company succeeds in business? This unit addresses these questions by focusing on the theory of capital structure. Specifically, it explores the concept of capital structure. It introduces the most common formula to compare a company's return to the cost of capital: the weighted average cost of capital (WACC). We also explore how tax policy affects a company's true cost of capital. You can start by reviewing the unit learning outcomes and then reviewing the unit resources.

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Source and License: This work is licensed by Saylor Academy under a Creative Commons Attribution-NonCommercial-Sharealike 4.0 International License (CC BY-NC-SA 4.0). This content was created using Genially and Synthesia. AI-generated avatars and voices in this video were created using Synthesia and remain subject to Synthesia’s Terms of Service; these elements are not covered by the Creative Commons license. Synthesia trademarks and services remain the property of Synthesia. All Genially proprietary elements such as templates, themes, built-in assets, stock media, and other “Genially Content” remain subject to Genially’s Terms of Service and are not covered by this Creative Commons license. These elements must remain embedded in the course and cannot be reused or redistributed independently.

Source and License: This work is licensed by Saylor Academy under a Creative Commons Attribution-NonCommercial-Sharealike 4.0 International License (CC BY-NC-SA 4.0). This content was created using Genially and Synthesia. AI-generated avatars and voices in this video were created using Synthesia and remain subject to Synthesia’s Terms of Service; these elements are not covered by the Creative Commons license. Synthesia trademarks and services remain the property of Synthesia. All Genially proprietary elements such as templates, themes, built-in assets, stock media, and other “Genially Content” remain subject to Genially’s Terms of Service and are not covered by this Creative Commons license. These elements must remain embedded in the course and cannot be reused or redistributed independently.

AI Summary

This unit examines how companies decide to finance their operations and investments. You will explore the balance between debt and equity financing and how these choices influence a company’s cost of capital. Here are some key takeaways:

  • Understand the concept of capital structure and how companies balance debt and equity financing.
  • Examine how the weighted average cost of capital (WACC) is used to evaluate financing decisions.
  • Explore how financing choices affect company risk, return, and overall financial performance.
  • Recognize how tax policy can influence the true cost of capital for businesses.
You can start by reviewing the unit learning outcomes and the unit resources.