Financial Statement Analysis

The Financial Statement Analysis course uses publicly available financial statements and other available information to perform an evaluation of performance. Techniques for developing an understanding of the industry and business risks will be taught. Students will focus on developing expectations and understanding the interaction of decisions on financial statement ratios.

UPON COMPLETION OF THE COURSE, THE STUDENT WILL BE COMPETENT IN:

• Identifying, calculating, and analyzing a variety of measures to assess an entity’s financial performance using appropriate technology.
• Computing and analyzing financial statement ratios and other metrics using appropriate technology and interpreting the effect of transactions on the metrics.
• Evaluating accounting disclosures for consistency.
• Identifying government requirements for public traded companies.
• Comparing and evaluating the financial position, cash flow, and profitability of companies within an industry using various techniques.
• Performing a risk analysis on a company.
• Developing expectations regarding implications of financial decision-making on the financial statements.
• Developing expectations of business risks based on research.
• Evaluating key components of the 10-K and other required SEC filings.

Evaluating Environmental, Social, and corporate Governance (ESG) issues related to financial disclosures and company performance.