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Finance 1 (Financial Calculation / Financial Administration) - Coggle…
Finance 1
(Financial Calculation / Financial Administration)
Unit 2. Financial Analysis
Statement of income
When comparing two financial elements we can look for two types of valuations different On the one hand, we can study the existing proportion between two values, which leads us to a structural approach, on the other we can check its evolution over time, which leads us to an evaluation of the company's own assets.
Origin and Applications of Funds
As we have already commented, the balance sheets of a company have, from the point of view of information, an eminently static character.
Balance sheet
To interpret the financial statements it is necessary that we review a series of concepts " active and passive " .
Financial reasons
To assess the financial condition and performance of a company, the analyst financial needs to verify various aspects of the financial health of a business.
Unit 1. Basic Financial Concepts
Risk, Return and Value
The return on holding an investment for some period, say a year, is equal to any cash payment received due to the property, plus the change in market price, divided by the initial price.
Operating Leverage
Operating or operating leverage is present whenever a company has fixed operating expenses - regardless of volume.
Time Value of Money
Almost all financial decisions, both personal and business, include considerations about the value of money over time.
Financial appeceament
Financial leverage involves the use of fixed cost financing.
Unit 3. Administration of Working Capital
Accounts Receivable
The business acquires an account receivable when it sells different goods or services, on credit.
Inventories
Available merchandise representing the products that will be sold to customers.
Cash and Marketable Securities
Banks sometimes require lenders to maintain a balance
average as demand deposit, which usually ranges between 10 and 20% of the face value of the face value of the loan.
Short Term Financing
In early 1992, Fortune magazine reported that the United States was in the midst of the worst credit shortage seen since the Second World War.
Unit 4. Decision Making
Correlation of Financial Statements
Many businessmen, especially small entrepreneurs, sometimes ask themselves : << Why do I have to spend my time writing down and calculating figures that are not going to be of any use to me, if it is not to calculate the tax that I will have to pay When I have so many things to do and they are waiting for me to do them? >>.
Graphics Presentation
The graph, diagram or whatever this form of graphic expression is called is perhaps the most valuable and used auxiliary to express statistical data .
Index Programming
Many business people, especially small entrepreneurs, sometimes ask themselves : “Why do I have to spend my time writing down and calculating figures that are not going to be of any use to me, if it is not to calculate the tax that I will have to pay, when I have so many things to do and what are you waiting for me to do? "