• To introduce the principles of financial management and investment decision-making.
• To develop skills in analyzing financial statements to assess business health.
• To equip learners with techniques for managing working capital and cash flow.
• To provide an understanding of various sources of finance and capital structure.
• To prepare learners for roles in financial administration and junior management.

Upon completion, learners will be able to:
• Perform ratio analysis to evaluate organizational liquidity, profitability, and solvency.
• Apply investment appraisal techniques (NPV, IRR, Payback) to business projects.
• Manage working capital components, including inventory, receivables, and payables.
• Evaluate and recommend appropriate sources of short-term and long-term finance.
• Identify and mitigate common financial risks within a business.

Module 1: Financial Statement Analysis

• Review of Income Statements and Balance Sheets.
• Ratio analysis: Liquidity, profitability, efficiency, and gearing.
• Interpreting cash flow statements for financial health.

Module 2: Capital Investment Appraisal

• The time value of money and discounting.
• Net Present Value (NPV) and Internal Rate of Return (IRR).
• Payback period and Accounting Rate of Return (ARR).

Module 3: Working Capital Management

• The operating cycle and cash conversion cycle.
• Inventory management techniques (EOQ, JIT).
• Credit policy and receivables management.

Module 4: Sources of Finance

• Short-term vs. long-term financing options.
• Equity vs. debt financing: Costs and benefits.
• Islamic finance and alternative funding sources.

Module 5: Financial Risk and Planning

• Introduction to financial risk management.
• Break-even analysis and margin of safety.
• Financial forecasting and sensitivity analysis.

Project