A. Budget preparation and cash flows / Ετοιμασία, Εφαρμογή & Έλεγχος Προϋπολογισμού Ταμειακής Ροής
- How to prepare an accurate budget and cash flow
- Assess the validity of the data used in the preparation
- Investigate and identify differences between actual and budgeted figures.
B. Finance and accounting for non- financial managers / Κατανόηση και χρήση λογιστικών πληροφοριών από μη - λογιστές
- How to use accounting information for decision making purposes.
- Identify variances that indicate a weakness in the various departments.
- Understand the major accounts and their importance
C. Reading financial statements / Οικονομικές Καταστάσεις Ανάλυση και Ερμηνεία
- Understand the components of audited financial statements
- Understand the use and purpose of the statement of financial position, statement of comprehensive income and the cash flow statement
- Calculate various ratios that assess the liquidity and profitability of the company
- Interpret the various notes in the financial statements.
D. International financial reporting standards (IFRS) / Διεθνή Πρότυπα Χρηματοοικονομικής Πληροφόρησης
- Identify the main IFRS's
- Why are IFRs' important for accurate financial reporting
- Analyse the details of all major IFRS's used by Cyprus companies
E. Audit procedures under the Revised International standards on audit / Ελεγκτικές Διαδικασίες βάση των Διεθνή Πρότυπων Χρηματοοικονομικής Πληροφόρησης
- The importance of materiality
- Understand the major audit assertions
- How to obtain sufficient audit evidence to support the audit opinion
F. Business taxation / Εταιρική Φορολογία
- Identify the main tax considerations to the financial statements
- Understand and learn how to complete the major tax return forms for companies
- Assess and understand the importance of back-to-back loans
G. Corporate governance / Εταιρική Διακυβέρνηση
- Identify the recommendations for good corporate governance
- Understand the role and importance of the various committees
- The responsibilities and role of executive and non-executive directors.