Day 1 • Introduction to accounting and finance • Accounting cycle • Recording business transactions in the journal and on T-Accounts • Balance sheet o Assets - Book value versus market value o Liabilities - Short term liabilities - Long term liabilities o Owner’s equity • The generation of profit and cash • Profit and loss statement • Cash Flow statement • Financial Analysis: financial ratios o Liquidity ratios and turnover ratios o Debt and leverage ratios o Profitability ratios o Asset management ratios • Fixed assets o Acquisition of fixed assets o Depreciation, amortization and depletion   Day 2 • Sources of finance o Internal sources of finance o External sources of finance • Working Capital Management o Management of inventories o Management of receivable - Credit limits - Discounting and factoring o Management of accounts payables   Case Study   Case assignment: As a consultant of the company the students have to prepare a presentation in which they analyze the company’s present financial situation and identify the problems which caused the financial difficulties the company had to face. They are also supposed to work out an action plan in which they give sound recommendations to facilitate the company to meet the significant order from Arena. Bővebb információt honlapunkon olvashat: http://www.samling.hu/finance_for_nonfinancial_managers