1. Presentación y objetivo
Introduction to "Finanzas para no financieros"
Objective of the Program
- The program aims to help participants interpret financial statements of a company by the end of the course.
- It is clarified that this will not be an accounting course, focusing instead on understanding rather than technical accounting details.
Analogy for Understanding
- An analogy is drawn between driving a car and using financial statements; most people can drive but may not understand mechanics.
- Similarly, while many use computers, they often lack in-depth knowledge about their functioning, highlighting the importance of basic understanding over technical expertise.
Learning Focus
- The goal is to learn how to navigate financial statements like balance sheets and income statements without needing deep accounting knowledge.
- Just as mechanics and IT professionals handle specific tasks, accountants prepare financial data for interpretation by others.
Translation of Financial Data
- Accounting translates business activities into simple numerical language that everyone can understand (e.g., purchases, sales, loans).