Master in Operational Finance - The reclassification of the financial statements from the chart of accounts

Income Statement, Balance Sheet, Cash Flow Statement: the analysis of the financial statements, whatever the objective, must make it possible to evaluate, both on historical and forecast data, the economic profile (Income Statement), Balance Sheet (Balance Sheet) and financial (Cash Flow Statement) over time.

The first step is the reclassification, or the reorganization of the balance sheet data (or of the provisional accounting situation) according to (managerial) schemes able to provide the user an immediate reading and interpretation of the data.

In this second session of the course we will see how to carry out the reclassification of the financial statements starting from the chart of accounts.

Stephen CARRARA - Leanus Administrator


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