Finance is a discipline that we all habitually handle intuitively in our everyday lives; many of our personal decisions have a financial dimension that, more or less explicitly, we incorporate into our processes of selecting the most advantageous alternatives. However, learning the technique is often harder than desirable. This may be due, at least in part, to the fact that Double-Entry Accounting, which is a fundamental source of information for financial decision-making in business, requires familiarity with a logic that has some counterintuitive elements (which we could identify with the implicit grammar of any language); to this is added a relatively extensive vocabulary that is sometimes used differently than usual in our daily lives.
This book is primarily aimed at those with no prior training in this discipline, who wish to acquire a sufficiently solid framework for reasoning, and who have limited time to do so. It is conceived as a series of readings, theoretically independent of each other, although it is advisable for those approaching the world of Accounting and Corporate Finance for the first time to adhere to the order in which they are presented in the book. Thus, the first two readings provide a sufficient framework for reasoning in the two disciplines mentioned; while the remaining six readings delve into some of the concepts presented in the previous ones, with varying levels of difficulty and requiring prior understanding of the first readings to ensure proper use of them.
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