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Financial Statement Analysis
概述
CEA CAPA Partner 机构: CEA CAPA 巴塞罗那 Center
地点: 西班牙巴塞罗那
主要科目范围: 会计
其他学科领域: 金融
指令: 英语
课程代码: ACC335BCN
记录来源: University of New Haven
课程详细信息: 300级
Recommended Semester Credits: 3
联系时间: 45
先决条件: None; introductory courses in 金融 or 会计 are advised
描述
This course provides an international perspective to the study of financial accounting by looking at the analysis and evaluation of financial reports. The main goal of this course is to learn how to analyze the financial performance of an organization through the use of published financial information.
In the first section of the course, students will be familiarized with the elements of financial statements including: Balance sheets, 收入报表, the statement of cash-flows, the statements of retained earnings, and the notes to the financial statements. The second section of this course will then focus on international accounting differences between the US GAAP and the International Standards (IFRS) and the tendencies towards harmonization. 在本节中, the course will also deal with creative accounting as well as accounting manipulation and scandals.
In the third and final section of the course, students will carry out a financial ratio analysis to interpret financial statements. This analysis will allow students to both evaluate the performance of one business as well as analyze business opportunities from a financial standpoint.
This course will help students understand the complexities and purpose of financial accounting along with its limitations. The overall goal of this course is to equip students to better understand financial accounting concepts and approaches in relation to business in order to make sound financial management decisions.
Course activities are based on worksheets with exercises related to each topic studied in class. The course will also use current articles and videos from business newspapers and magazines to be discussed on a daily basis to motivate class discussion and participation.
*This course is cross listed with FIN335BCN
In the first section of the course, students will be familiarized with the elements of financial statements including: Balance sheets, 收入报表, the statement of cash-flows, the statements of retained earnings, and the notes to the financial statements. The second section of this course will then focus on international accounting differences between the US GAAP and the International Standards (IFRS) and the tendencies towards harmonization. 在本节中, the course will also deal with creative accounting as well as accounting manipulation and scandals.
In the third and final section of the course, students will carry out a financial ratio analysis to interpret financial statements. This analysis will allow students to both evaluate the performance of one business as well as analyze business opportunities from a financial standpoint.
This course will help students understand the complexities and purpose of financial accounting along with its limitations. The overall goal of this course is to equip students to better understand financial accounting concepts and approaches in relation to business in order to make sound financial management decisions.
Course activities are based on worksheets with exercises related to each topic studied in class. The course will also use current articles and videos from business newspapers and magazines to be discussed on a daily basis to motivate class discussion and participation.
*This course is cross listed with FIN335BCN
