Managerial Finance – Foundations

An Accounting and Finance Course

*This course can be tailored or customized to your specific needs.

Course Overview

Learn the fundamental principles and terminology of finance in part one of a managerial finance overview. Non-financial managers explore the creation of financial statements, management of financial assets, and basic techniques of financial and business analysis.


  1. Identify major components of the Financial Statement
  2. Utilize effective financial analysis techniques
  3. Understand situational business analysis techniques

Lesson 1: Components of Financial Statements

  • Income Statement
    • Revenues
    • Gains
    • Expenses
    • Losses
  • Balance Sheet
    • Assets: Current and Long Term
    • Liabilities: Current and Long Term
    • Net Income
    • Retained Earnings
  • Cash Flow Statement
    • Operating Activities
    • Investing Activities
    • Financing Activities
  • Statement of Shareholder’s Equity
    • Common Stock
    • Preferred Stock
    • Retained Earnings

Lesson 2: Management of Financial Assets

  • Infrastructure Asset Management
  • Enterprise Asset Management
  • Public Asset Management

Lesson 3: Financial Analysis Techniques

  • External analysis – Completed by stockholders, banks, creditors, and the general public
  • Internal analysis – Completed by financing and accounting departments
  • Short-term analysis – Involves current assets and current liabilities
  • Horizontal analysis – Involves financial statements over a number of years
  • Vertical analysis – Involves financial ratios for only one year

Lesson 4: Business Analysis Types

  • Strategic Business Analysis (Enterprise Analysis)
    • Variance analysis
    • Feasibility analysis
    • Force Field analysis
    • Decision analysis
    • Key performance indicators
  • Tactical Business Analysis
    • Base lining
    • Benchmarking
    • Interviewing
    • Facilitation
    • Process and Data modeling
  • Operational Business Analysis
    • Meeting facilitation
    • Checklist management
    • Process mapping and analysis
    • Business rule analysis