• To acquire a cornerstone knowledge relative to the principles of accounting (double entries, balance sheet, profit and loss statement, cash-flow statement and non -cash transactions)
  • To understand the meaning of financial flows
  • To cover the basic principles of financial analysis (the structure of a balance sheet, the usage of key ratios)


  • The need for financial reporting
  • The balance sheet
  • The basic rules of accounting
  • The profit and loss account
  • Financial flows
  • The structure of a balance sheet
  • Some key financial ratios
  • Different professions, different balance sheets?