Financial Statement Analysis

Course details

This course will provide participants with the knowledge and skills to enable them to perform financial statement analysis, a crucial component in making financial, lending and leasing decisions.

Course Description:

This course will provide participants with the knowledge and skills to enable them to perform financial statement analysis, a crucial component in making financial, lending and leasing decisions.

Course Objectives:

• Define all types of financial statements and identify the different accounting assumptions.
• Describe the structure of each financial statement and explain the accounting standards applied for preparing them.
• Perform financial analysis in order to lay the groundwork for credit and investment decisions.

Course Outline:

Module 1: Financial Statements

• Users of financial statements
• Defining financial statements
• Basic accounting assumptions
• Essential information for a financial statement analysis

Module 2: Structure and Elements of Financial Statements

• Balance Sheets
• Income Statements
• Cash Flow Statement
• Accounting policies used in preparing financial statements and notes to the statements
• Methods and approaches used in measuring financial statement items

Module 3: Financial Statement Analysis

• Types of financial analysis
• Profitability analysis
• Liquidity analysis
• Capital adequacy analysis
• Financial leverage analysis

Assessment Strategy:

Participants will be informally assessed on their interaction during sessions and their participation in exercises