Finance, Accounting and Audit
Financial Reporting
Financial Reporting for Non Financial Managers
Read a set of accounts with confidence and understand what the numbers are and are not telling you.
- Duration
- 3 days
- Contact hours
- 18
- Level
- Foundation
- Fee from
- On enquiry
Overview
Managers are routinely asked to act on financial information they were never taught to interrogate. This programme builds that literacy from the statements themselves: what each one measures, how they connect, where judgement enters, and which questions expose a number that is technically correct but misleading.
Who should attend
Managers and specialists without a finance background who hold budget responsibility or receive financial reporting.
What you will be able to do
- Read the three primary statements and explain how they connect.
- Identify where accounting judgement materially affects a reported figure.
- Interpret common ratios in the context of the business model.
- Ask the questions that reveal a misleading presentation.
How it is taught
Short input, then work, across 3 days of roughly 6 teaching hours each. Exercises run on situations delegates bring rather than on a case study written for a different organisation. Cohorts are capped so that everybody is asked something.
Available as classroom, live online, in house, hybrid.
Programme outline
Day 1
The three statements
- Position, performance and cash
- How the statements articulate
- Accruals and why profit is not cash
- Reading the notes
Where judgement enters
- Revenue recognition
- Provisions and estimates
- Depreciation and useful life
- Impairment
Day 2
Ratios in context
- Liquidity, leverage and return
- Why a good ratio depends on the model
- Trend against point in time
- Comparability traps
Day 3
Interrogating a presentation
- Alternative performance measures
- Selective comparatives
- What has been left out
- Questions that expose an assumption
What you leave with
- A worked analysis of a real set of published accounts.
- A personal reference sheet linking the three statements.
- A ratio set appropriate to the delegate's own sector.
- A checklist of questions for financial papers.
Dates and fees
| Dates | Location | Format | Fee |
|---|---|---|---|
| 23 to 25 November 2026 | Lagos, Nigeria | Classroom | US$1,200 |
| 30 November 2026 to 2 December 2026 | Accra, Ghana | Classroom | US$1,200 |
| 7 to 9 December 2026 | Maseru, Lesotho | Classroom | R12,000 |
| 14 to 16 December 2026 | Cairo, Egypt | Classroom | US$1,200 |
Fees are per delegate and cover tuition, all programme materials and the certificate. Travel, accommodation and visas are arranged by the delegate. Registration closes two weeks before a programme starts.
Certificate
A GATI certificate recording what was attended, issued after the programme has run and attendance has been taken. Attending at least 80 per cent of the days earns a certificate of completion; attending less earns a certificate of attendance stating exactly what was attended. Every certificate carries a code that anybody can check against GATI's own record.
It records participation. and GATI does not claim one it does not hold.