وصف المساق:
This course is designed to provide the student in the undergraduate level with issues and techniques to develop skills in analyzing financial statements in order to interpret financial statements and provide useful information for decision making.
This will be accomplished using five steps:
(1)analyzing the industry and economic environment in which the firm operates;
(2) analyzing the firm's business strategy and accounting choices;
(3) analyzing recent financial performance and position;
(4) analyzing profitability and risk; and
(5) estimating the value of the firm.
The module provides tools for accountants, financial analysts, corporate managers, consultants and investment bankers to assess the value of businesses and traded securities in global markets based on the information extracted from financial statements.
This course also covers other advanced issues in finance such as theory of capital structure and distributions to shareholders either in the form of cash dividends or stocks repurchases, Working Capital Management, Cash, Inventory, Receivables management.