ACCT 261 — FINANCIAL STATEMENT ANALYSIS
This course is designed to build and strengthen the ability to interpret financial statements and their accompanying disclosures and use them to assess a company's value. Emphasis will be placed on the interpretability and understandability of financial and business communications. Using a company's external reporting (forms 10-K, 10-Q, and 8-K), various financial statement analysis tools will be used to assess a company including liquidity, activity, profitability, coverage, and solvency ratios. Valuation models and pro-forma financial statements will be studied to forecast future earnings.