Course Objectives

This course aims to introduce a fundamental framework for carrying out effective financial analysis by consolidating information provided in financial statements with concepts drawn from accounting, business, strategy, economics, finance, marketing and other related disciplines. It will help students to acquire the knowledge and skills of being a professional user of financial statements.

Course Requirements

On completion of this course, students should be able to

1. Have a clear understanding of fundamental concepts and techniques involved in financial statement analysis;

2. Assess the quality of the information contained in the financial statements by analyzing accounting choices of principles and policies;

3. Systematically conduct professional analysis by integrating such information with various analytical techniques;

4. Effectively analyzing a set of financial statements as part of decision making process useful in a variety of business contexts.

Course Contents

1. Introduction

2. Basic Analytical Techniques

3. Financial Statements Analytical Applications

4. Financial Reporting Quality

5. Case Study

Credits: 3