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Chapter 1 - Introduction to Financial
Statement Analysis
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Lesson 1 |
Beyond the
Numbers
Identifies sources of information available to financial statement
user and explains the purpose of the Financial
Statement Analysis course |
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Lesson 2 |
Identifying User
Objectives
Identifies needs of various users of financial data |
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Lesson 3 |
Introduction to Future Furniture
Company
Introduces the student to the case study company
and provides an overview and illustration of Future’s financial statements |
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Lesson 4 |
Overview of Analysis
Techniques
Overview of primary analysis
techniques using key ratios: Horizontal, Vertical and Ratio Analysis and Cash Flow
Analysis and Forecasting |
Chapter 2 - Financial Statement Analysis Techniques
| Lesson
5 |
Horizontal Analysis
Computes
a horizontal analysis on comparative financial
statements. Evaluates the results of a
horizontal analysis.
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Lesson 6 |
Vertical
Analysis
Computes
a vertical analysis of financial statements; evaluates
the results of a vertical analysis. |
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Lesson 7 |
Liquidity Ratios
Covers Working capital, Current ratio,
Quick ratio, Inventory turnover, and Accounts receivable turnover |
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Lesson 8 |
Cash Flow Analysis
Covers Analysis of statement of cash flows
and Short-term cash forecast |
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Lesson 9 |
Coverage Ratios
Debt ratio and Times-interest-earned ratio |
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Lesson 10 |
Profitability Ratios
Profit margin on sales, Rate of return on assets,
Rate of return on common stock, and Earnings per share |
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Lesson 11 |
Market
Ratios
Price-earnings ratio,
Dividend yield, and Book value per share |
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Lesson 12 |
Employee
Ratios
Revenue per Employee,
Assets per Employee, and Profit per Employee |
Chapter 3 - Understanding the Notes to the Financial Statements
| Lesson
13 |
Notes to the Financial
Statements
What are the notes?
Why are they needed? Common disclosures. |
Chapter 4 - Comprehensive Financial Statement Analysis
This chapter is devoted to performing a comprehensive financial statement analysis for each of our four primary financial statement user groups. Each analysis follows a five-step approach for an effective and efficient analysis.
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Lesson 14 |
Analysis by the Short-Term Creditor
Presents
a structured approach for performing an efficient and
effective financial statement analysis. Shows
how to perform a financial statement analysis that
meets the objectives of the short-term creditor.
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Lesson 15 |
Analysis by the Long-Term Creditor
Shows
how to perform a financial statement analysis that
meets the objectives of the long-term creditor.
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Lesson 16 |
Analysis by the Investor
Shows
how to perform a financial statement analysis that
meets the objectives of the investor. |
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Lesson 17 |
Analysis by Management
Shows
how to perform a financial statement analysis that
meets the objectives of management
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