BMA5303



Financial Statement Analysis

This course provides a conceptual framework for effective financial statement analysis and the use of financial statement data in a variety of business contexts. This framework helps to interpret the quality of the accounting and the imperfections and distortions in financial statements that are issued by firms. Case studies are used to apply the concepts and tools of financial analysis to practical issues. The course does not emphasise the detailed accounting rules and conventions. However, it provides a good understanding of the broad principles underlying the preparation of financial statements. The focus is on general conceptual approaches to analyzing assets, liabilities, shareholders? equity, revenue, and expenses in order to evaluate a firm?s accounting choices, to understand the effects of alternative accounting techniques on results of operations and financial position, and to determine how financial statement information is used in analysis.

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