Introduction to Financial Management (Introducción a la Gerencia Financiera) (Spanish)

This is a teaching material for a module of Financial analysis at Universidad Tecnológica de Bolivar. The educational material was developed with Professor Ricardo Davila from Universidad Javeriana, Bogota, Colombia. The written material has been modified several times using the feedback from students and other users. This material is an unpublished one. This chapter one includes the Table of Content of the future book on Financial Analysis and Forecasting.This chapter is a broad presentation of accounting concepts in particular of financial statements including the Income Statement, the Balance Sheet and the Cash Budget (the listing of all the inflows and outflows the firm has).We adopted a graphical approach to explain the relationship between the financial statements