| Defines the concepts and processes of finance, financing, and financial management. |
| Interprets financial statements, including balance sheets, income statements, and cash flow statements, using practical examples. Classifies financial resources, liquidity, and receivables according to their terms and sources. |
| They apply simple and compound interest and annuity calculations using the sample questions provided to them. |
| Relates the time value of money and market interest rate determinants by evaluating current economic developments. |
| Organizes financial management decisions under conditions of certainty and uncertainty, taking into account the company's liquidity, activity, and profitability ratios. |