Financial Statement Analysis and Corporate Governance ACCT 606 Rollins C

Description: Financial Statement Analysis provides a comprehensive study of the financial information disclosed by publicly traded companies. The perspective throughout the first half of the course is that of the external analyst. The goal is to understand the information contained in the financial statements, including footnotes, to draw conclusions about the reliability of the information, and to evaluate the organization’s future prospects. The course begins with a review of financial statements followed by a detailed analysis of selected topics such as consolidations, capital leases, deferred taxes, pensions, and earnings per share. The perspective throughout the second half of the course is that of a member of the board of directors. Issues in financial statement fraud, corporate governance, and the responsibility for the financial statements are discussed. The course relies on spreadsheet models and makes extensive use of actual company annual reports.

Resources: OpenCourseware from Rollins College, Northern Virgina CC, Johnson County CC, Yale, UC Berkeley, Stanford, Husson along with many of the World's finest University's.

Language: English

Professors: Michael Williams