| business basics |
- business perspectives
- source of financial information
- understanding the business
- planning for the future
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| financial fundamentals |
- financial statements
- profit and loss account
- balance sheet
- cash flow
- costing decisions
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| introduction to budgeting |
- context and purpose of budgeting
- the budgeting process
- revenue budgeting
- capital budgeting
- master budgets
- implementing budgets
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| operational analysis |
- financial analysis
- investment appraisal
- profit margin
- asset turnover
- return on capital employed (roce)
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