Module 1
I. Introduction
A. Understanding the ‘Why’ of Corporate Decisions
B. A Company’s Business Model
1. How does your company make money?
2. What is your company’s competitive advantage?
3. Outside influences on your company’s business model
4. How do you add value?
II. Financial Statements
A. Overview
1. Need to Know Points
a. Income Statement > Is profit positive or negative?
b. Balance Sheet > Is the company financially healthy?
c. Cash Flow Statement > Sources and Uses of Cash
2. Relate to Current Events or Industry
3. How does an employee use this to add value?
Module 2
A. Income Statement
1. Need to Know Points
a. Revenue
b. Expenses
c. Net Income = Revenue less Expenses
2. Demonstration Exercise / Relate to Current Events / Industry
3. How does an employee use this to add value?
B. Balance Sheet
1. Need to Know Points
a. Assets
b. Liabilities
c. Equity
d. Assets = Liabilities + Equity
e. Connection to Income Statement
2. Demonstration Exercise / Relate to Current Events / Industry
3. How does an employee use this to add value?
C. Cash Flow Statement
1. Need to Know Points
a. Sources of Cash
b. Uses of Cash
c. Connection to Balance Sheet and Income Statement
2. Demonstration Exercise / Relate to Current Events / Industry
3. How does an employee use this to add value?
Module 3
A. Annual Report
1. Need to Know Points
a. Letter to the Shareholders
b. Management Discussion
c. Financial Statements
d. Earnings Per Share
e. Footnotes
2. Demonstration Exercise / Relate to Current Events / Industry
3. How does an employee use this to add value?
B. Financial Analysis & Ratios
1. Need to Know Points
a. Types of Ratios
2. Demonstration Exercise / Relate to Current Events / Industry
3. How does an employee use this to add value?
Module 4
A. Break-Even Analysis
1. Need to Know Points
a. Variable and Fixed Expenses
b. Contribution Margin / Break-Even
2. Demonstration Exercise / Relate to Current Events / Industry
3. How does an employee use this to add value?
B. Capital Investment Analysis
1. Need to Know Points
a. Present Value
b. Net Present Value
2. Demonstration Exercise / Relate to Current Events / Industry
3. How does an employee use this to add value?
