The fundamental purpose of this basic guide, focusing on Credit Planning and Portfolio Management. It seeks to contribute to specialized training, as a complement to students or people already working in financial fields, to actively collaborate in their professional training. But, in turn, it is broadly aimed at anyone interested in acquiring new job tools to apply for specialized work areas. This basic guide aims to equip students in finance or beginners credits, tools and initial skills in the financial field for a practical and easy risk analysis on loans. To be able to act individually or as a team with professionals from other disciplines, for the efficient management of risk and management of a portfolio of financial or commercial loans. It is expected that once the theoretical financial contributions of this Basic Guide have been completed, they will be able to understand the next level and intervene with guarantees of success in the Negotiation Processes on Risk and Credit that are developed in financial areas. As well as achieving the implementation of the acquired knowledge and being able to approach the management in business institutions, with a good knowledge of the operation of the financial structures on the credit analysis. To assume the direction of the financial business to be carried out in any company.