Translate the Company's Operations into Financial Terms

• Identify the cash flows of a real operation

• The 4 pillars of corporate finance: financing, investing, performing, profiting

• Investments, financing, self-financing: EBITDA, Operating Cash Flow...

• The company's operations and resulting cash flows

• Quiz: company operations that do or do not impact cash flow

• Practical case: determine the cash flows from the description of an activity

Translate a Real Operation into Accounting

• Transition from cash flow to accounting

• The concepts of assets and value and their representation in the balance sheet and income statement

• Typical structures of the balance sheet and income statement

• Quiz: what a balance sheet is and is not

• Quiz: differences between assets-value / cash flows

• Practical case: build the balance sheet and income statement from the activity's cash flows

Explain Accounting Logic and Document Connection

• Explain why the balance sheet is an essential document that changes with each operation

• The impact of routine operations (purchases, sales, investments, financing...) on the balance sheet and income statement

• Why some operations affect the income statement and others do not

• Understand the difference between calculated expenses (depreciation, provisions) and expenses impacting cash flow

• Practical case: calculate the effect of selected operations on the balance sheet and income statement

Explain the Usefulness of Financial Statements

• A legal obligation: communication tools for stakeholders (shareholders, creditors, clients, the state, employees...)

• Tools to measure and manage the company's economic and financial performance

• How careful analysis of the accompanying notes usefully complements the reading of the balance sheet and income statement

• Distinguish the contents of the 3 packages: accounting, tax, consolidation

• Practical case: practice handling an accounting or tax package

Adopt Simple Tools to Analyze a Balance Sheet and Income Statement

• Explain the structure of a balance sheet and an income statement from real data

• The principle of constructing the balance sheet: the permanent balance between the funds made available to the company and their use

• The content of the main balance sheet items: tangible and intangible assets, financial investments, inventory, receivables, cash, equity, financial debts, operating or non-operating debts, depreciation

• The principle of constructing the income statement: recording all changes in the value of the company's assets

• The content of the main aggregates: revenue, EBIT, operating result, financial result, exceptional result, net result

• Practical case: calculate amounts in a balance sheet and income statement to analyze them, compare with companies from different sectors

Calculate Financial Analysis Ratios

• Solvency ratios

• Financial structure ratios

• Margin ratios

• Profitability ratios

• Practical case: calculate and comment on the ratios of several companies and make a comparative judgment

Transfer

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