This course aims to develop managers’ ability to:

1.     interact with accountants and finance professionals with regard to the accounting craft;

2.     appreciate the process of financial statement preparation and analysis;

3.     assess the accountant’s professional judgement from both the functional and ethical perspective that impact on the determination of profitability and financial situation of a business entity;

4.     measure and evaluate risk of business entities;

5.     apply financial and accounting tools in making business decisions within the legal, professional and ethical framework.