Basics of Corporate Finance May 1994 Basics of Corporate Finance Warning These workbook puter-based materials are the product of, and copyrighted by, Citi- bank . They are solely for the internal use of Citi-bank, ., and may not be used for any other purpose. It is unlawful to reproduce the contents of these materials, in whole or in part, by any method, printed, electronic, or other- wise; or to disseminate or sell the same without the prior written consent of the Professional Development Center of Latin America Global Finance and the Citibank Asia Pacific Banking Institute. Please sign your name in the space below. Table of Contents TABLE OF CONTENTS Introduction: Basics of Corporate Finance Course Overview........................................................................................xi Course Objectives ...................................................................................xiv The Workbook...........................................................................................xv Unit 1: Financial Statement Analysis Introduction...............................................................................................1-1 Unit Objectives ........................................................................................1-1 Balance Sheet.........................................................................................1-2 Assets ..........................................................................................1-2 Short-term Assets .......................................................... 1-3 Long-term Assets............................................................ 1-3 Liabilities (Debt) and Equity......................................................1-4 Debt vs. Equity................................................................ 1-4 Liability / Equity Accounts .............................................. 1-5 Assets Equal Liabilities Plus Equity..............
