Financial Statement Analysis

FINANCIAL STATEMENT ANALYSIS (Course code 12060001, ECTS 6)

The course focuses on the use, analysis and interpretation of accounting information disclosed in the financial statements in order to assist company evaluation and decision making related to resource allocation. Also, it deals with estimates on the value of the firm and its prospects for long- term survival.

Learning outcomes

Upon successful completion the student is expected to

  1. Comprehend the structure of financial statements
  2. Interpret financial information disclosed in the financial statements
  3. Perform financial analysis with the use of various analytical techniques
  4. Compute and assess financial ratios
  5. Evaluate managerial performance and predict corporate solvency or failure
  6. Compare financial information among similar firms and sectors of the economy
  7. Assist resource allocation decision – making

Course content

  1. Introduction to Financial Statement Analysis
  2. Fundamental Financial Statements & Financial Reporting
  3. Technical Analysis, Cross Sectional Analysis & Trend Analysis
  4. Working Capital Reporting & Management
  5. Profitability Analysis
  6. Activity Ratios
  7. Short-term Liquidity Analysis
  8. Cash Flow Statement Reporting
  9. Cash Flow Statement Analysis
  10. Capital Structure Ratios
  11. Investor Ratios
  12. Business Valuation and Dividend Policy
  13. Case Studies

Assessment

Final project presentation and/or written examination