A threeday seminar for Non-Financial Professionals to provide a working understanding of finance and accounting as applied to both the regulated utility and nonregulated companies. Understand accrual accounting, 'read' an annual report of a company, calculate key financial ratios, see the link between finance and accounting and the rates a utility needs to charge, understand how a utility makes money. Extensive use of: a non-debit and credit approach, problem solving sessions.