Curso de Formação Continuada
Financial Accounting
Focuses on the domain of external users — investors, creditors, government, professional associations and others — who are interested in observing the economic-financial performance of companies in general. The course is aligned with the Decisional Intelligence and Behavioral Sustainability model. It brings significant value to everyone in the business world, stock market investors, creditors, and government oversight bodies who need to understand the economic-financial situation of organizations of interest, aiming at efficient, effective, and productive decision-making processes.
General Objective
Provide, in the external scope of the organization, to investment managers, shareholders, creditors and various entrepreneurs, the assessment of the economic-financial performance of similar, differentiated and/or competing companies, in order to inform themselves and make strategic decisions aimed at participation in the stock market, share purchases, or the purchase of property or associative interests.
Curriculum
Module 01 — Accounting Statements Required for Economic-Financial Assessment (Law 11.638 and 11.640/2007)
- Balance Sheet (structure)
- Various Accounting Statements (DRE-L&P etc.)
- Asset Revaluation
- Present Value Adjustment (AVP)
- Shareholders' Equity (subgroups)
- Cash Flow (DFC)
Module 02 — Modus Operandi of Financial Statements
- Income Statement (DRE)
- Statement of Changes in Shareholders' Equity (DMPL)
- Statement of Cash Flows (direct and indirect method)
- Statement of Value Added (DVA)
Module 03 — Preparation of Accounting Statements (Double-Entry Method)
- Cash Basis and Accrual Basis
- Inventory Control
- DOAR (Statement of Sources and Uses of Funds)
- Balance Sheet (liquidity figures and ratios)
Module 04 — Performance Evaluations (Economic and Financial Analyses)
- Vertical and Horizontal Analysis
- Break-Even Point Analysis
- Cash Generation Analysis
- Profitability Analysis
- Contribution Margin Analysis
Module 05 — Decision Intelligence and Thesis
- Decision Intelligence and Sustainable Behavior in accounting and financial decisions
- Final Paper — Guidance on the Presentation of Papers (Theses)