This introductory course will focus on developing participants’ ability to read, understand, and use financial statements. At the end of the course, students should be (1) comfortable reading and interpreting financial statements, (2) familiar with business transactions and how these flow into financial statements, (3) aware of the discretion allowed in selecting accounting methods, making estimates, and disclosing information.
Classes include interactive lectures as well as case discussions to illustrate key concepts. This course prepares students for more advanced financial statement analysis courses.