Introduction to Financial Management (In Spanish)

This is a teaching material for a module of Financial analysis at Universidad Tecnologica de Bolivar. The educational material was developed with Professor Ricardo Davila from Universidad Javeriana, Bogota, Colombia. The written material has been modified several times, but the basic content is the one we developed many years ago. 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.