P2 : Financial analysis fundamentals - M21 : Intro - From the accounting perspective to ...

2014-05-14 6

From the accounting perspective to the financial perspective

More informations on : http://www.actiononline.fr/parcours/les-bases-de-lanalyse-financiere/

Learning goals:
1- Understand Income Statement financial subtotals
2- Understand the concept of operating cash flow (OCF).
3- Understand the main adjustments applied to financial statements
4- Understand how to change from the French standard detailed balance sheet to the financial balance sheet.


Chapters
- Financial subtotals
- Operating cash-flow (OCF)
- Adjusting the figures in the French standard accounts template
- From the French standard detailed balance sheet to the financial balance sheet
- Quiz - From the accounting perspective to the financial perspective

A word from the author
"A "financial perspective" is vital for any manager wanting to better understand the financial health of a company (be it a competitor or a client) or its operating procedures. Any financial analysis is based on financial statements of accounts which have to be summarised and adjusted. This is tackled by this module."