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Special Topics: Financial Statement Analysis
OVERVIEW
CEA CAPA Partner Institution: CEA CAPA Barcelona Center
Location: Barcelona, Spain
Primary Subject Area: Accounting
Other Subject Area: Finance
Instruction in: English
Course Code: ACC334BCN
Transcript Source: TBD
Course Details: Level 300
Recommended Semester Credits: 3
Contact Hours: 45
Prerequisites: None; introductory courses in Finance or Accounting are advised
DESCRIPTION
This course provides an international perspective to the study of financial accounting by looking at the analysis and evaluation of financial reports. The main goal of this course is to learn how to analyze the financial performance of an organization through the use of published financial information.
In the first section of the course, students will be familiarized with the financial statements including: Balance sheet, Income statement, the statement of cash-flows, the statements of retained earnings, and the notes to the financial statements. The second section of this course will then focus on international accounting differences between the US GAAP and the International Standards (IFRS) and the tendencies towards harmonization. During this section, the course will also deal with creative accounting as well as accounting manipulation and scandals.
In the third and final section of the course, students will carry out a financial ratio analysis to interpret financial statements. This analysis will allow students to both evaluate the performance of one business as well as analyze business opportunities from a financial standpoint.
In the first section of the course, students will be familiarized with the financial statements including: Balance sheet, Income statement, the statement of cash-flows, the statements of retained earnings, and the notes to the financial statements. The second section of this course will then focus on international accounting differences between the US GAAP and the International Standards (IFRS) and the tendencies towards harmonization. During this section, the course will also deal with creative accounting as well as accounting manipulation and scandals.
In the third and final section of the course, students will carry out a financial ratio analysis to interpret financial statements. This analysis will allow students to both evaluate the performance of one business as well as analyze business opportunities from a financial standpoint.
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