This module refers to the basic accounting principles and analyses the published financial statements. Additionally, it briefly explains the accounting recording process using the general journal and general ledger. General terms like corporate governance, stakeholders and management are introduced. The module also provides practical knowledge of financial planning using projected income statement, balance sheet, cash flow. Furthermore, the basic accounting ratios are introduced in order to analyse the firm’s capital, profitability, viability and in general performance indicators. The module also introduces students to main corporate finance concepts such as time value of money, working capital, capital structure.
This module also refers to: