• ETM5-Ch 08: Financial Accounting and Reporting
• ETM5-Ch 09: Financial Planning and Analysis

This session will cover the basics of financial planning and analysis, as well as other key financial and accounting concepts. The standard financial statements (balance sheet, income statement and statement of cash flows) are outlined as well as the use of ratio analysis to determine the financial health of the company. The important ratios covered include those related to liquidity management, debt management/coverage and asset management. In addition to financial analysis, this session will discuss performance measures such as return on investment, residual income and Economic Value Added (EVA).