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Regent's College

Financial Statement Analysis

FINC5890  

CodeFINC5890
SchoolWGS
DescriptionInterpretation, analysis, and evaluation of financial reports from viewpoints of creditors, owners, investment firms, and others concerned with business strengths or weaknesses. The impact of general business and specific industry situations, behavior of financial markets, credit or lending criteria, and equity investment standards as related to financial statements to determine present and future financial condition are covered.
Module Level5
Module CodeFINC5890
Webster CodeFINC 5890
ClassEL|
AvailabilityDE|SA|
Available SummerN
Credits3
Contact Hours34
Course Length (wks)8
Learning Outcomes
Upon successful completion of this course, the student will be able to:
 

Outcome

Expectation

1.    Students understand basic accounting principles.

Students can identify the fundamental accounting principles underlying GAAP and terminology used to prepare financial statements.

2.    Students can analyze financial statements using common size and trend analysis.

Students can prepare a common size balance sheet, income statement and statement of cash flows and can analyze the financial condition of a company. Students can prepare a horizontal trend analysis.

3.    Students can analyze financial statements using ratio analysis.

Students can calculate financial ratios and compare those to industry benchmarks. 

4.    Students understand off-balance-sheet debt.

Students can discuss issues related to off-balance-sheet financing techniques such as leasing and issuing of preferred stock.

5.    Students can analyze intercorporate investments, business combinations and multinational operations. 

Students can analyze intercorporate investments, business combinations and multinational corporations. 

6.    Students can analyze derivatives and hedging activities. 

Students can describe derivatives and derivative transactions and develop hedging activities. Students can apply valuation and forecasting models for business entities. 
Pre-RequisitesFINC 5000 and BUSN 5600 or equivalent.
Course Conduct
Academic Honesty
The university is committed to high standards of academic honesty. Students will be held responsible for violations of these standards.
Attendance
Students are expected to attend ALL class sessions of EVERY course. In the case of unavoidable absence, the student must contact the instructor. The student is subject to appropriate academic penalty for incomplete or unacceptable makeup work, or for excessive or unexcused absences. Generally, a student who misses more than one four-hour course period (per course) without a documented excuse (such as illness) and advanced permission from the instructor should withdraw from the class.
This means:
You may not miss the first 2 weeks of any class and expect to continue in that class. If you have begun a class, and subsequently have 2 absences, we will call you in and you may be asked to withdraw. Your student visa status may be affected.
Weekly ScheduleFull syllabus provided during the first lecture.