- To understand the accounting logic and create accurate balance sheets.
- To analyse profit and loss statements for financial insights.
- To evaluate financial statements to develop effective strategies.
- To apply financial management principles in investment decisions.
- To interpret financial data for strategic business planning.
- To identify key financial indicators to assess business health.
- To develop skills in financial forecasting and budgeting techniques.
UNIT 1. THE ACCOUNTING LOGIC AND THE BALANCE SHEET Accounting logic The balance sheet General journal and ledger book Generally accepted accounting principles The most common balance sheet accounting entries (I) The most common balance sheet accounting entries (II) UNIT 2. THE PROFIT AND LOSS STATEMENT Income and expenses The profit and loss statement The most common accounting entries of income and expenses (I) The most common accounting entries of income and expenses (II) The cash flow statement UNIT 3. FINANCIAL STATEMENTS ANALYSIS AND FINANCIAL STRATEGY Analysis of the evolution of the balance sheet Strategy to ensure liquidity Strategy to ensure solvency Leverage and return on equity Analysis through financial ratios UNIT 4. FINANCIAL MANAGEMENT AND INVESTMENT DECISIONS The financial system Financial mathematics Investment decisions. NPV Investment decisions. IRR