Brief Course Description
1. Course Title:
Financial Statement Analysis
2. Language of Instruction:
Tiếng Anh
3. Course Code:
ACC507156
4. Credits:
3
5. Course Objectives:
"Financial Statement Analysis" course equips learners with the necessary knowledge and skills to understand and analyze financial statements. Learners will master basic financial statement analysis techniques, including assessment of business environment and strategy, accounting quality, financial quality, risk analysis and business prospects. The course also helps learners develop critical thinking and familiarize themselves with professional ethics standards in the field of accounting and finance. In addition, learners also have the opportunity to practice independent and teamwork skills, as well as the ability to present analytical reports professionally. The ultimate goal is to help learners apply knowledge of financial statement analysis into practice to make accurate and effective accounting and financial decisions for enterprises.
6. Brief Description of Course Content:
This course is designed to help learners to understand and to analyze the financial position and financial performance of a business entity by using financial statements. In addition, this course also provides learners with in-depth knowledge about the nature and the correlations between the reported items on the financial statements. More importantly, this unit of study introduces and illustrates the analytical techniques applied during the process of financial statement analysis, beginning with the analysis of industry and strategy, followed by the analysis of accounting quality in order to assess the quality of information on financial statements before analyzing an entity’s financial capacity. Afterwards, the learners are instructed with financial analysis techniques to evaluate profitability, liquidity, solvency, financial leverage, cash capacity. Finally, this unit of study delivers learners the knowledge of prospective analysis so that learners can predict an entity’s future financial positon and performance to encounter a variety of aims such as instrinsic valuation, credit-risk appraisal, and decision making.