This course covers the key concepts of financial statement analysis from a managerial perspective. Each topic explores different corporate policies, such as financing and investing decisions.
The course is designed for students interested in various business areas, including general management, consulting, investment banking, and entrepreneurship. It is not a bookkeeping course, but rather focuses on how corporate decisions are reflected in financial statements and how to analyze them.
| Topic | Key Concepts |
|---|---|
| Topic 1: Foundations | Accounting equation. Matching Principle. Valuation Methods. Financial statements and their internal links. |
| Topic 2: Financing Activities Analysis | Leases. Contingencies and Commitments. Off-Balance-Sheet Financing. Equity. Reserves. |
| Topic 3: Investing Activities Analysis | Cash and Equivalents. Inventory. Long-term Assets. Intangible Assets. Deferred Assets. |
| Topic 4: Operating Activities Analysis | Income Measurement. Nonrecurring Items. Deferred Charges. Interest Costs. Income Taxes. |
| Topic 5: Cash Flow Analysis | Measuring and Analyzing Cash Flows |
| Topic 6: Forecasting Financial Statements | Projection Process. Trends in Value Drivers |