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This interactive tutorial teaches students the procedures that need to be followed to make financial forecasts. This multimedia resource comprises brief theoretical explanations graphs and an interactive exercise. The exercise will be solved step-by- step as students advance through the program starting with an analysis of the historical data and finishing with the calculation of the funds required.

At the end of this multimedia tool a sensitivity analysis allows students to identify the changes in their forecasts (funds needed or excess funds) that would have occurred had some of the important variables been modified. For example increases or decreases in the cost of goods sold changes in the average collection period of clients changes in the average payment period to suppliers etc.