Most business decisions require the use of financial and accounting information. However, it is possible that these are not the areas of expertise of most managers. This book aims that managers who are not experts in these matters acquire an introductory financial and accounting knowledge. In particular, it aims that the readers: · Understand the content of accounting and financial information that companies have (income statement, balance sheet and cash flow statement). · Acquire the skills needed to formulate diagnoses and action plans based on the analysis of financial information. · Understand budgets, either both short term and long term. · Know how to use introductory concepts and techniques related to the assessment of investment and financing decisions. The different topics are explained starting from the beginning and are accompanied with practical examples solved in order to promote learning. Each chapter includes a glossary of the terms used.