Finance and accounting crash course for managers

Accounting and finance

• Terminology in the area of accounting and finance.
• Analysis of the annual financial statements and the financial and earnings position of the company.
• Structure and areas of responsibility in corporate finance.
• Fundamentals of corporate taxation.

Operational accounting

• Accounting and financial reporting tasks.
• Organization of internal and external accounting.
• The addressees of the annual financial statements include banks, investors and shareholders.
• Comparison of accounting standards: HGB (after BilMoG and BilRUG) and IAS/IFRS.
• Legal form-dependent regulations according to HGB.
• The annual financial statements: Balance sheet, profit and loss account, notes, management report in accordance with HGB.
• Accounting policy options under HGB.
• Overview of accounting in accordance with IAS/IFRS.
• The most important key figures for the annual financial statements.
• Analysis of the net assets, financial position and results of operations.

Finances

• Overview of corporate financing and financing instruments.
• External financing: including equity financing, loan financing, mezzanine financing.
• Internal financing: including profit retention, working capital management, cash flow.
• Financially oriented key figures.
• Financial and liquidity planning: structure and implementation of financial planning, optimized use of financial planning within and outside the company.

Investment

• Investment appraisal using various investment calculation methods.
• Static and dynamic methods of capital budgeting with a focus on the net present value method.
• Planning and evaluation of investments.
• Investment controlling.