The course aims at developing knowledge and skills required to adequately evaluate budget indicators for decision making purposes. This type of analysis is also useful for external actors not directly involved in the management.
The course includes the following topics:
- advanced principles, methods and practices of accounting for corporation (increases and decreases in shares, equity, bond and convertible bond; dividend distribution)
- domestic and international accounting standards;
- elaboration of financial statements for financial statement analysis;
- leverage effects and ratios;
- statement of changes in equity;
- use of cash flow statements and analysis.