Inventory and Financial Operations Management

Target Audience

The course is designed for professionals and students seeking to enhance their skills in business and accounting management, including students of Business Administration, Accounting, and Financial Management, as well as managers, entrepreneurs, and professionals in logistics and purchasing who need to understand the tax impacts and evaluation methods for more effective supply management.

Justification

This course is justified by the urgent need to equip professionals for effective decision-making, utilizing solid practices that allow for accurate measurement and strict control of assets. The complexity of taxes on purchases and the various criteria for inventory evaluation require refined technical knowledge to avoid losses and ensure tax compliance.

General Objective

To develop skills for managing inventories and financial operations based on accounting practices, aiming for effective decision-making in business management.

Specific Objectives

• To understand the concepts and methods of measurement, evaluation, and control of inventories, including taxes and physical inventories;
• To identify and apply the types and criteria for evaluating temporary investments in the context of business accounting;
• To recognize and account for estimates for doubtful accounts and structure basic financial statements, such as the balance sheet and income statement.

Curriculum

[title-dropdown] Module 1 - Inventories – concepts, measurement, and tax aspects [/title-dropdown]

[content-dropdown] In this module, students will learn about the concepts, measurement, and tax aspects of inventories. Accounting classifications, evaluation methods, and applicable taxes will be covered. The course will provide an overview for efficient management of business inventories. [/content-dropdown]

[title-dropdown] Module 2 - Inventories – evaluation criteria and operations with goods [/title-dropdown]

[content-dropdown] In this module, students will learn about evaluation criteria, physical inventory, and inventory controls. Methods of determination, operations with goods, and tax impacts will be discussed. The course will provide essential knowledge for efficient and strategic management of business inventories. [/content-dropdown]

[title-dropdown] Module 3 - Temporary investments [/title-dropdown]

[content-dropdown] In this module, students will learn about temporary and permanent investments, their classification and accounting. Evaluation criteria, types of investments, and associated risks will be covered. The course will provide a solid foundation for the strategic management of business financial resources. [/content-dropdown]

[title-dropdown] Module 4 - Financial operations [/title-dropdown]

[content-dropdown] In this module, students will learn about active and passive financial operations, their characteristics, and practical examples. Concepts such as financial applications, loans, and financing will be discussed. The course will provide a solid foundation for the efficient management of business financial resources. [/content-dropdown]

[title-dropdown] Module 5 - Estimated losses on doubtful accounts [/title-dropdown]

[content-dropdown] In this module, students will learn about estimated losses on doubtful accounts, their accounting, and tax criteria. Recognition methods, accounting adjustments, and tax deductibility will be covered. The course will provide a solid foundation for financial and accounting management in business. [/content-dropdown]

[title-dropdown] Module 6 - Chart of accounts and financial statements [/title-dropdown]

[content-dropdown] In this module, students will learn about the chart of accounts and financial statements, including their origin, structure, and practical application. Concepts such as the balance sheet, income statement, and account classification will be discussed. The course will provide a solid foundation for accounting analysis and management in business. [/content-dropdown]