Finance for non financial managers



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Course timetable page 6 Finance for non financial managers Client Relation Officer Warszawa Dorota Sprawnik Tel. +48 22 579 8255 dorota.sprawnik@pl.ey.com Wrocław Beata Kaputa Tel. +48 71 375 1006 beata.kaputa@pl.ey.com Poznań Katarzyna Pudelska Tel. +48 61 856 2907 katarzyna.pudelska@pl.ey.com academyofbusiness@pl.ey.com Ernst & Young Academy of Business al. Armii Ludowej 26 00-609 Warszawa Tel. 48 22 579 8000 Fax 48 22 579 8001 Promotion to a higher position is a natural path of career development. President of the board, director of operations or department manager are positions requiring organisational skills, decision making skills, power of influence. The management are not completely unaware of financial issues. A director does not have to be a finance person but without financial knowledge he will not be able to fully understand the consequences of his decisions. All managers should be comfortably able to read the balance sheet, income statement and statement of cash-flows. After participating in the course managers should be better able to communicate with financial staff. Our training is intensive and practical. During workshops we work on real life financial statements of trading and production companies. Our tutors have business experience. The course consists of: Reading and interpreting financial statements (2 days) Module 1 Analysis of an entity s financial statement (2 days) Module 2 Investment project evaluation. Managing financial risks. Introduction to financial markets (3 days) Module 3 ProfitQuest business simulation game(2 days) Additional module It is possible to participate in chosen modules only. However we recommend for a better understanding that you attend all three modules.

Finance for non financial managers 2 Module 1. Reading and interpreting financial statements (2 days) Training goals Do you want to know? How financial statements are created? How major balance sheet and income statement positions are valued? What the cash flow statement shows? Why companies use different accounting policies and how financial reporting differs from tax accounting? Why the auditor show up at the company and how to interpret his/her opinion? Can reported earnings be improved without moving from behind the desk? If yes, then this training module is for you! Programme Methods of constructing the balance sheet and income statement interrelationships and dependencies (case study). Key balance sheet and income statement positions rules for recognition and measurement (exercises), including: Property, plant and equipment, Intangible assets, Inventory, Financial instruments, Provisions, Receivables and payables, Accruals and prepayments, Income tax (including deferred tax) Rules for recognising income and expenses, Major financial accounting regulations in Poland and globally (Polish accounting act, International Financial Reporting Standards and US GAAP) what they are and who applies them? The cash flow statement and the statement of changes in equity what they show and how to link them to information presented in the balance sheet and income statement (exercises). Standalone and group accounts basics of consolidation (exercises). Comprehensive interpretation of financial statements (case study). What can you find out by reading the auditor s opinion? Creative accounting what to look out for when reading financial statements? (exercises) Advantages After completing this training module, you will be able to: Understand how business decisions made by you impact key elements of your company s financial statements. Feel more confident when talking to partners from the finance department. Reach for the financial statements of your own company, as well as those of your counterparties and competitors in order to find needed information. For whom This training module is addressed to participants without formal training or background in finance, who, as part of their work duties, are required to apply and interpret information contained in financial statements. This training module is especially recommended to: Owners of companies, Managers of non-financial functions, Specialists, All persons wishing to broaden their understanding of finance. Key features of this training module We train using a mixture of lectures, discussions, short exercises and comprehensive case studies. We illustrate theory with numerous examples derived from real financial statements. We do not require any upfront knowledge on the topic of finance. We do not avoid difficult topics but always try to present them in a clear way.

Finance for non financial managers 3 Module 2. Analysis of an entity s financial statement (2 days) Training goals Do you want to know? How to draw conclusions about a company s condition on the basis of information contained in the financial statements? How to create and interpret ratios that are useful in performing financial analysis? What to look for when analysing companies from different sectors and at different stages of development? How to evaluate a company s credit worthiness and liquidity? How to assess a company s sources of financing? Whether a company s financial statements tell you how much it is worth? What is not shown in the financial statements and how to deal with this? If yes, then his training module is for you! Programme Methods and types of financial analysis Financial ratios construction, interpretation, advantages and disadvantages of principal ratios relating to(exercises): Profitability Liquidity Efficiency Capital structure Evaluating working capital management (exercises). Assessing the quality of reported earnings and balance sheet items (exercises): Limitations to income and expense recognition Limitations to asset and liability recognition Analytical adjustments required deal with the above limitations. Comprehensive analysis of a company s situation based on a set of financial statements (case study). Specific issues in credit analysis (exercises). Forecasting future performance (exercises). Contrasting sources of financing advantages, disadvantages and costs (case study): Equity capital Debt (bank credit, bonds, leasing Advantages After completing this training module, you will be able to: Assess the financial standing of business counterparties and competitors. Identify signals pointing to deterioration in financial condition. Understand how your company is assessed by shareholders and creditors. For whom This training module is addressed to participants without formal training or background in finance, who, as part of their work duties, are required to take decision based on information contained in corporate financial statements. A precondition for participation in the module is knowledge of the basic mechanism underlying the construction of financial statements at a level assumed after completion of the first module of this training cycle: Reading and interpreting financial statements. This training module is especially recommended to: Owners of companies, Managers of non-financial functions, Key features of this training module Specialists, All persons wishing to broaden their understanding of finance. We train using a mixture of lectures, discussions, short exercises and comprehensive case studies. We illustrate theory with numerous examples derived from real financial statements.

Finance for non financial managers 4 Module 3. Investment project evaluation, managing financial risks, financial markets basics (3 days) Training goals Do you want to know? How to assess whether an investment project is worthwhile? How to find inputs for its evaluation? How financial markets determine interest rates, foreign exchange rates and other financial variables affecting your company? How to use derivative instruments to hedge against price, exchange rate and interest rate volatility? Why Polish exporters incurred losses in connection with foreign exchange rate options? How the 2008 credit crisis started and what are the mechanics of the debt crisis in the euro zone periphery? If yes, then his training module is for you! Programme Time value of money present value, future value, discounting (exercises). Methods for evaluating investment decisions net present value (NPV), internal rate of return (IRR), payback period, real options. Cost of capital weighted average cost of capital, adjusting for risk, decisions on project financing (case study). Sensitivity analysis in situations of uncertainty (exercises). Identifying and measuring financial risks in a company. Interest rates what they are, how they are determined, why they change? (case study decisions of the Monetary Policy Board, central bank operations and the WIBOR). Foreign exchange rates analysis of current trends in major currency pairs (case study a week on the FOREX market, the driving forces behind changes in currency rates). Financial markets structure segments, markets and players. Derivative instruments as tools for financial risk hedging (exercises): Forward and futures contracts Options Swaps Correct and incorrect uses of multiple derivative strategies (case study). What happens when financial markets stop functioning rationally genesis, chronology and mechanics of the 2008 credit crisis. Discussion of the debt crisis in the euro zone periphery countries as well as other current events in the financial markets. Advantages After completing this training module, you will: Understand, which of the investment projects considered by your company are worth initiating, and which are not. Feel more confident to take part in discussions on current financial and economic issues. Be able to identify financial risks which your company is exposed to and propose practical solutions to mitigate them. For whom This training module is addressed to participants without formal training or background in finance, who, as part of their work duties, are required to exhibit an understanding of investment evaluation techniques, methods for hedging financial risks as well as an understanding of how financial markets operate. Key features of this training module We train using a mixture of lectures, discussions, short exercises and comprehensive case studies. We illustrate theory using up-to-date data from domestic and global financial markets. We do not require any upfront knowledge on the topic of finance. We do not avoid difficult topics but always try to present them in a clear way.

Finance for non financial managers 5 Dates and locations All courses take place in our conference centre in Warsaw or in our Wroclaw office. The course takes place from 9 a.m. until 5 p.m. There are two coffee breaks during the course and an hour lunch break. WARSZAWA WROCŁAW WARSZAWA POZNAŃ Module 1 (group 18) (group 3) (group 19) (group 2) Reading and interpreting financial statements --------- 12-13 March 16-17 April Fall 2013 Module 2 Analysis of an entity s financial statement 14-15 February 9-10 April 9-10 May Fall 2013 Module 3 Investment project assessments. Managing financial risks. Introduction to financial markets 18-20 March 22-24 May 5-7 June Fall 2013 Additional module ProfitQuest *business simulation game 20-21 May in Warszawa Costs The prices of the modules are as follows: Price for each two-day workshop (modules 1 and 2 or ProfitQuest) is 2100 PLN + 23% VAT. The price for module 3 consisting of three days is 2690 PLN + 23% VAT. For people registering - for the whole course (3 modules) and paying for it in advance, the price is 6200 PLN + 23% VAT per person. - for the whole course (including ProfitQuest) and paying for it in advance, the price is 7170 PLN + 23% VAT per person. The price includes materials, coffee breaks and lunch. Payment should be made before the start of each module based on a pro-forma invoice. After the payment is received a VAT invoice will be issued to all participants. Application If you would like to participate in the course, please fill in the application form and send it by fax: 22 579 80 01. If you would like to receive more detailed information, please call 22 579 8000 or e-mail us at: academyofbusiness@pl.ey.com You will find the application form on the last page of our brochure.

Finance for non financial managers 6 Our recommendations In order to broaden and complete the knowledge acquired we recommend the following complementary courses: Management accounting in practice a two-day workshop designed to teach management accounting skills, how to identify sources of information and methods of presenting and using this information in practice. The course is designed for people without a financial background who prepare and use management information in their working environment. Negotiation skills workshop (The art of successful negotiations / Advanced negotiations) a five-day series of courses of increasing difficulty level, designed for sales managers and trade contracts negotiators. The participants will learn how to identify client types, develop individual negotiating strategy, apply the methods of personal sales, manage existing and initiate new business relationships. We also recommend the following courses: Risk management - a two-day course designed for managers and employees interested in risk analysis in an organisation as well as for all those interested in risk management. Law for managers or what a manager should know before he calls a lawyer/attorney a series of four one-day courses aimed at broadening knowledge about the functioning of an enterprise. The participants will learn the practical aspects of law facilitating their business and private lives. Tax for non financial managers - a one-day workshop presenting the basic mechanisms of the VAT and corporate income taxes systems. The course will develop participants tax knowledge and provide advice how to avoid tax risk. The knowledge acquired will facilitate communication with financial managers. Process management a two-module course consisting of two strategic games, designed to develop participants skills in how to properly describe a business process and improve the principles of process functioning. Visit our web page where you can find the full offer: If you would like to receive more information please contact us by calling 22 579 8000 or send an e-mail: academyofbusiness@pl.ey.com It is possible to organise training tailored to a client s individual request. Additional information Our courses fulfil the requirements of international professional organisations (ACCA, IIA) relating to continual professional development of their members. Based on obtained certificates participants receive relevant CPD, PDU points etc.

Finance for non financial managers 7 Application form Please fill in this form and send it by fax to the following number: 22 579 80 01 All information concerning the course will be e-mailed to you to the address indicated below. Name and surname Position Company s name Conntact information Telephone number e-mail Data for invoice: Company s name Adress Taxpayer ID (NIP) Adress for corespondence I learned about the programme from the press e-mail offer sent to the company website other source I confirm my participation in Finance for non financial managers Module 1 (2 days) Module 2 (2 days) Module 3 (3 days) Profit Quest (2 days) Location: Poznań Warszawa Wrocław Warunki uczestnictwa w szkoleniu: Na tydzień przed szkoleniem otrzymają Państwo fakturę pro-forma - warunkiem uczestnictwa jest przesłanie faksem kopii płatności. Opłata powinna być dokonana poprzez przekaz bankowy do HSBC Bank Polska, nr rachunku (PLN): 6112 80000 3000 0003 1125 13031. Po dokonaniu płatności otrzymają Państwo fakturę VAT. Przy odwołaniu zgłoszenia wpłata na poczet uczestnictwa w kursie nie podlega zwrotowi. Możliwe jest zastępstwo zgłoszonego uczestnika. Uprzejmie informujemy, iż nieobecność na szkoleniu nie stanowi podstawy do zwrotu należności za szkolenie. zastrzega sobie prawo do odwołania lub zmiany terminu szkolenia. W trybie art. 10 ust. 2 ustawy z dnia 18 lipca 2002 roku o świadczeniu usług drogą elektroniczną (Dz. U. Nr 144 poz. 1204), wyrażam zgodę na otrzymywanie od, drogą elektroniczną na wskazany powyżej adres elektroniczny, informacji dotyczących tego szkolenia jak i informacji o innych produktach szkoleniowych. Wyrażam również zgodę na przetwarzanie moich danych osobowych dla potrzeb niezbędnych do otrzymywania informacji z firmy, ul. Armii Ludowej 26, 00-609 Warszawa (zgodnie z Ustawą z 29.08.1997r. o Ochronie Danych Osobowych, Dz. U. 2002 nr 101 poz. 926, ze zm). Równocześnie oświadczam, iż poinformowano mnie o przysługującym mi prawie odwołania udzielonej zgody, co spowoduje niezwłoczne zaprzestanie przesyłania mi informacji handlowych. Signiture and date... Company s stamp