ACCT 321Financial Statement Analysis

Catalog

This course develops the analytical skills needed to interpret and evaluate financial statements - including the balance sheet, income statement, statement of cash flows, and accompanying disclosures - from the perspective of investors, creditors, and regulators. Students analyze a company's financing, investing, and operating activities to assess profitability, liquidity, solvency, and valuation. Designed for both accounting and finance majors, the course emphasizes the strategic use of financial information to support investment, lending, and managerial decisions. Hands-on projects and case studies integrate ratio analysis, forecasting, and valuation techniques using digital tools such as Excel and data visulatization software. Ethical and professional standards in financail reporting and analysis are reinforced throughout.