Accounting
Calculate goodwill with a Swiss franc acquisition example. Understand impairment, bargain purchase gains and differences between IFRS, Swiss GAAP FER and US GAAP....
Calculate EBITDA and its margin with a Swiss SME example. Understand adjusted EBITDA, the difference from EBIT and cash flow, and its limits in valuation....
Carry forward opening balances correctly after year-end or a software change. Follow a Swiss example and check invoices, equity, depreciation and VAT....
Understand liabilities and equity in Swiss accounts. Distinguish loans, accruals and provisions, follow a worked example and check payment deadlines....
Understand which assets belong on a Swiss balance sheet, how to classify and value them, and how depreciation and write-downs affect profit without using cash....
Calculate net working capital, operating funding requirements and net cash with a Swiss balance sheet example. Understand the differences and improve cash flow....
Understand operating, investing and financing cash flows. Follow a complete Swiss example, compare direct and indirect methods, and check who must report....
Count and value inventory for Swiss accounts. Follow six stocktaking steps, compare FIFO and weighted average, and understand write-downs and cash flow....
Learn how to record purchases, sales, VAT, payroll and capital in Swiss accounts, with balanced journal entries and practical checks....
Understand how invoices and payments become financial statements. Six practical steps, essential checks and examples for Swiss businesses....