The focus of this course is on the analysis and evaluation of businesses to provide managers with a clear understanding of how the business activities of a company are reflected in their financial statements. A manager, who uses accounting information to make well-reasoned decisions, can manage performance better.
Course objectives

• a. Acquire basic knowledge and enable students to become fluent in financial terminology. This course focuses on the numbers and their interpretation.
• b. Explain how financial measures of corporate performance are calculated and used to assess creditworthiness.

Expected learning outcomes

• a. Understand how a company's business and financing activities are reflected in its financial statements
• b. Set up financial statements from given details of transactions
• c. Understand the components of a company's financial statements
• d. Measure operating, investing and financial performance using appropriate ratios e. Have a working knowledge of the following notions : working capital, cash flows, returns. Calculation and interpretation.