DC223 BKAR5063 KUMP KL FINANCIAL STATEMENT ANALYSIS

This course course explores in greater depth financial reporting topics from the perspective of users of financial statements. The emphasis is given on developing sufficient understanding of the concepts, recording procedures, and presentation of financial items to enable students to interpret the financial statements in an informed manner. Financial reporting issues are discussed in terms of its effect on assessments of a firms profitability and risk. In addition, analytical tools and concepts are applied in credit and investment decision, cash analysis, and valuation analysis.