Financial statement analysis

The course covers the financial statement analysis

Objectives

• The learning outcome and goal is to understand the information content of financial statements. • After course’s completion, the students will be able to: 1. To calculate the most common accounting ratios. 2. To compare and evaluate a firm’s economic progress and growth. 3. To understand the additional informative content of cash flow statements’

Prerequisites

No prerequisites.

Syllabus

1. The essences and aims of financial statement analysis. 2. Types and methods of financial statement analysis (horizontal, vertical and trend analysis). 3. The working capital and current liquidity ratio. 4. Liquidity ratios. 5. Activity ratios. 6. Performance ratios (part I). 7. Performance ratios (part II). 8. Debt ratios. 9. Investment ratios. 10. Capital structure and firm’s viability. 11. Break-even point analysis. 12. Cash flow statement analysis (part I). 13. Cash flow statement analysis (part II).