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PRESENTATION

I have written these topics with the aim of making what is apparently too difficult easy and, above all, with the desire to contribute to the formation of a theory fully applicable in real life. It is a description available to everyone, without it being possible to speak of the lack of depth in any of the topics, which makes the text highly recommended for non-financial executives.
The approach is eminently practical; It is based on a large number of elements of judgment to circumvent any situation that occurs in the business world and applicable to personal finance. The documents are presented according to the recommended order of learning and the practical exercises are formulated in Excel.
It is an effort that I have made with great enthusiasm encouraged by many friends, who have helped me to mature and clarify concepts. There are so many that I cannot enumerate them and that is why I abstain from doing it so as not to be unfair, omitting a name due to involuntary forgetfulness. To all, my sincere thanks, on behalf of those who can take advantage of this portal.
As a posthumous tribute, I want to mention four great teachers: my great teacher, Dr. Carlos Restrepo Dumit, for how much he encouraged me to write. To Don Reinaldo Arroyave Lopera, called the cacique by Dr. Ramón de Zubiría1, for his very valuable concepts and his masterful way of teaching; my father Emilio Velásquez López, who did so much with so few resources at his disposal, and my mother Inés Restrepo Giraldo, my best teacher.

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Josavere