ACCT 7109X Financial Statement Analysis

30 hours plus conference; 3 credits

Analysis and interpretation of financial statements primarily by external decision makers. Fundamental analysis techniques in equity (share) evaluation decisions. Credit assessment and debt valuation decisions. Measures of liquidity, solvency, capital structure, return on investments, and operating performance. Impact of accounting conventions and alternative standards on analytical measures.

Prerequisite: two undergraduate courses in intermediate accounting or permission of the chairperson or the chairperson's designee.

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