Description

Balance Sheet and Income Statement for Non-Accountants: Read, Interpret and Decide

Decode the financial statements of your own scope without being an accountant and engage confidently with the finance function

  • 0.43 days — 3 h
  • In-person or virtual
  • Intermediate
  • Up to 6 participants

Every month, operational managers receive financial tables that they comment on without always grasping their full implications. Accounting vocabulary clouds the reading, and notions such as depreciation or working capital requirement remain vague. Budget decisions are then taken on impressions rather than on figures that are already available.

In three hours, this session connects each line of the balance sheet and income statement to a concrete management decision. Participants learn to spot what weighs on cash, to stop confusing profit with cash collected, and to raise the right questions when results are presented.

Learning objectives

  • Identify the purpose of each major block of the balance sheet
  • Distinguish accounting profit from the cash generated
  • Calculate the main intermediate performance margins
  • Interpret the movement of a line item from one closing to the next
  • Formulate targeted questions for the finance function

What makes this programme different

Guided reading of real anonymised financial statements supplied during the session
A translation glossary between accounting vocabulary and operational language
Every concept is linked to a decision the participant already takes

Programme

1The balance sheet as a snapshot of the business

What the company owns and what it owes

  • Non-current and current assets: what each block finances
  • Equity and liabilities as the origin of resources
  • Reading inventories and trade receivables
  • Spotting the line items that tie up cash

2The income statement and how profit is built

From revenue to net profit

  • Operating expenses and operating income
  • Margin and value added as the places where performance is created
  • Financial result and non-recurring items
  • The effect of depreciation and amortisation on reported profit

3From figures to management decisions

Linking financial statements to steering

  • Profit and cash: why the two diverge
  • Working capital requirement and the operating cycle
  • Ratios that support dialogue with the finance function
  • Points to check before approving a commitment

Who is it for

Operational managers and project leaders as well as department heads required to comment on the results of their own scope.

Prerequisites

Prior experience of following a budget or management dashboards within your activity.

Dates & locations

36 scheduled dates between November 2026 and December 2027. Seats are confirmed in the order enquiries are received.

November 2026

December 2026

January 2027

February 2027

March 2027

April 2027

May 2027

June 2027

September 2027

October 2027

November 2027

December 2027

None of these dates suit you? We open additional sessions on request, and any programme can be run privately for your team.

Practical details

Before the programme
Online positioning questionnaire. Your development objectives are shared with the trainer, who tailors the practical case studies to your context.
Teaching methods
Theoretical input, workshops and practical case studies. Digital course materials and method sheets provided.
Assessment
Multiple-choice tests and role-play exercises. Assessment of learning at the start and end of the programme, with immediate and 60-day follow-up evaluations.
After the programme
One year of access to the e-learning platform. Self-assessment of the skills acquired and a 30-day follow-up session with your trainer.
How to register
Registration online or on the basis of a quotation.
Lead time
11 working days after confirmation of registration.
Accessibility
Accessible to people of determination. Contact our accessibility coordinator to design a suitable solution: contact@mpf-academy.ae
Start dates
Rolling intake: in addition to the scheduled sessions, this programme can start on request.