1. Understand Income Statements and Balance Sheets, Ratio analysis and Breakeven /CVP. 2. Create an operating budget based on a more complex scenario (HOTS) based on previous data and future events. 3. Present a performance report using a range of ratios including a written comparison of budget to actual results achieved.

1. Ability to analyze the chart of accounts and prepare the income statement and balance sheet. 2. Ability to independently gather information and do forecasts the revenue expenditure. As well as do evaluation of financial performance using ratio analysis. 3. Evaluation of financial performance using ratio analysis.

Presentation (40%). Written Exam (50%) Attendance (10%)