Brief Course Description
1. Course Title:
Financial Statement Analysis
2. Language of Instruction:
Vietnamese
3. Course Code:
ACC507020
4. Credits:
3
5. Course Objectives:
The course “Financial Statement Analysis” equips students with the essential knowledge and skills required to thoroughly understand and analyze corporate financial statements. Students will gain proficiency in fundamental financial analysis techniques, including business and strategic environment assessment, accounting quality evaluation, financial health assessment, risk analysis, and corporate performance forecasting. This course also fosters critical thinking skills and familiarizes students with ethical standards in the accounting and finance profession. Additionally, students will have the opportunity to develop independent and teamwork skills, as well as enhance their capacity in presenting financial analysis reports professionally. The ultimate objective of this course is to enable students to apply financial statement analysis techniques in real-world scenarios to make accurate and effective accounting and financial decisions for businesses.
6. Brief Description of Course Content:
The course “Financial Statement Analysis” is designed to help students understand and analyze an entity's financial position through its financial statements. Additionally, the course provides in-depth knowledge of the nature and interrelationships between key financial statement metrics. This course covers analytical techniques throughout the entire financial statement analysis process. It begins with industry and strategic analysis, followed by accounting analysis to assess the quality of financial information before proceeding with further analysis. Students will then be introduced to various techniques for evaluating profitability, short-term and long-term liquidity, financial leverage, debt repayment capacity, and cash flow management. Finally, the course enables students to perform prospective analysis, allowing them to forecast key financial indicators for various purposes, such as equity valuation, credit assessment, and corporate decision-making.