FI 305

Financial Reporting and Analysis

3 Unit(s)

Combines practical techniques of financial analysis with theoretical concepts underlying the presentation of financial statements. Students will improve their understanding of accounting as an information system that helps users make good business decisions. Topics include accounting principles; examination of the balance sheet, income statement and statement of cash flows; application of the various quantitative techniques such as ratio analysis, equity valuation methods; credit evaluation and performance measurement. Prerequisite(s): FI 300.