This online tutorial is designed to allow learners to further consolidate knowledge gained when undergoing the "Microlending basics" online course. This tutorial focuses on practical aspects when compiling balance sheets, profit and loss statements (P&L) and cash flow statements (Cash Flow). The main objective of this tutorial is to help learners better understand the specificity of micro and small enterprises (MSEs) operating in the production sector.
All case studies used in the tutorial involve typical small business operations in the field of production. The assignments were developed on the basis of real business cases collected from the MSE lending practices of different countries.
For all tasks, currency units are nominal and not associated with any specific currency.
This tutorial includes five case studies. At the end of the tutorial, you will be offered to undergo self-testing.
You will need a calculator to perform respective calculations.