Accounting: Income Statement, Investment Analysis, and Financing

TEACHING UNIT 1. ACCOUNTING FUNDAMENTALS.

1. Accounting as an Information System.
2. The Company's Assets.
3. Accounting Standards.
4. Accounting process.

TEACHING UNIT 2. BALANCE SHEET ANALYSIS.

1. Asset pools.
1. – A graphical representation of a balance sheet.
2. Financial and Net Worth Balance.
3. Working capital.
4. Maturation period.

TEACHING UNIT 3. BUSINESS RESULTS: INCOME STATEMENT.

1. The impact on the company.
1. – Concept.
2. – Income Statement: Profit and Loss Statement.
3. – Key figures from the income statement.
4. – Expenses and revenue by type.
2. Analysis of Results.
3. Calculating the Break-Even Point.
4. Profitability. Analysis of profitability.

TEACHING UNIT 4. INVESTMENT ANALYSIS.

1. Factors to Consider Before Selecting Investments.
1. – Types of investments.
2. – Amount to be invested.
3. – Benefits of an investment.
2. Investment Selection Methods.
1. – Static methods.
2. – Dynamic methods.

TEACHING UNIT 5. FINANCING.

1. Financing through equity.
2. Funding through grants.
3. Debt financing.

TEACHING UNIT 6. BUDGET PREPARATION AND BUDGET CONTROL.

1. General Overview of the Budget System.
2. The budgeting process.
3. Budgetary control.