Audience

Managers, prospective managers, and any other employees seeking advanced competency in the area of interpreting financial statements

Prerequisites

A basic understanding of the accounting function

Course Aim

To explain the role of financial statements in business evaluation

Learning Objectives

Explain the components of comprehensive income as reported on the income statement. Discuss earnings per share and retained earnings as reported on the statement of retained earnings. Explain the role of the annual report. Read and understand a balance sheet. Explain how assets and liabilities are reported on the balance sheet. Explain how stockholders? equity is reported on the balance sheet. Prepare a balance sheet.

Topics Covered

Income and Retained Earnings - The purpose of the income statement - Income statement issues Understanding a Firm's Financial Position - Annual reports - The balance sheet Balance Sheet: Assets and Liabilities - Assets on the balance sheet - Liabilities on the balance sheet Balance Sheet: Stockholders' Equity - Stockholders' equity on the balance sheet - Hands-on: Classifying balance sheet items

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