About the course
  • Course outline and goals
Introduction to accounting
  • Debit=Credit formula
  • Balance sheet formula (Assets = Liabilities + Equity)
  • Accounts and trial balance
  • Case study: Preparation of financial statements
  • More on preparation of financial statements
  • Introduction to accounting
Balance sheet
  • Introduction to balance sheet
  • Assets
  • Liabilities
  • Equity
  • Weighted average cost of capital
  • Book value versus market value
  • Balance sheet
Income statement
  • Overview of income statement
  • Segment reporting
  • A word on tax on profits
  • Adjusted EBITDA
  • Common-size and horizontal analysis
  • Income statement
Cash flows statement
  • Introduction to cash flows
  • Cash flows compared to income statement
  • Direct versus indirect method for preparing operating cash flows
  • Direct versus indirect method - case study
  • Cash flows from operating activities
  • Importance of operating cash flows
  • Cash flows from investing activities
  • Cash flows from financing activities
  • Reconciliation with cash and cash equivalents in the balance sheet
  • The benefits of the cash flows statement
  • Cash flows and the financial health of a company
  • Relationship between the three lines of cash flows
  • Introduction to free cash flows
  • Computation of free cash flows
  • The drawbacks of the cash flows statement
  • Cash flows statement
Financial ratios
  • Introduction to financial ratios analysis
  • Types of financial ratios
  • Relative comparison of ratios
  • Quality of income ratios
  • Liquidity ratios
  • Working capital ratios
  • Operating cycle
  • Turnover ratios
  • Profitability ratios
  • Return ratios
  • Leverage (debt) ratios
  • Cash flows ratios
  • Financial ratios
Other financial matters
  • Currency translation of financial statements
  • Mergers and acquisitions
  • Summary of valuation techniques
  • Other financial matters
Case study - Preparing cash flows
  • Preparing operating cash flows
  • Preparing investing cash flows
  • Preparing financing cash flows
  • Complete cash flows picture
  • Cash flows bridge chart
  • Homework
  • Case Study - Preparation of cash flows
  • Thank you note