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."