Lesson 1 Beyond the Numbers
Identifies sources of information available to financial statement user and explains the purpose of the Financial Statement Analysis course
Lesson 2 Identifying User Objectives
Identifies needs of various users of financial data
Lesson 3 Introduction to Future Furniture Company
Introduces the student to the case study company and provides an overview and illustration of Future’s financial statements
Lesson 4 Overview of Analysis Techniques
Overview of primary analysis techniques using key ratios: Horizontal, Vertical and Ratio Analysis and Cash Flow Analysis and Forecasting
Lesson 5 Horizontal Analysis
Computes a horizontal analysis on comparative financial statements. Evaluates the results of a horizontal analysis.
Lesson 6 Vertical Analysis
Computes a vertical analysis of financial statements; evaluates the results of a vertical analysis.
Lesson 7 Liquidity Ratios
Covers Working capital, Current ratio, Quick ratio, Inventory turnover, and Accounts receivable turnover
Lesson 8 Cash Flow Analysis
Covers Analysis of statement of cash flows and Short-term cash forecast
Lesson 9 Coverage Ratios
Debt ratio and Times-interest-earned ratio
Lesson 10 Profitability Ratios
Profit margin on sales, Rate of return on assets, Rate of return on common stock, and Earnings per share
Lesson 11 Market Ratios
Price-earnings ratio, Dividend yield, and Book value per share
Lesson 12 Employee Ratios
Revenue per Employee, Assets per Employee, and Profit per Employee
Lesson 13 Notes to the Financial Statements
What are the notes? Why are they needed? Common disclosures.
Lesson 14 Analysis by the Short-Term Creditor
Presents a structured approach for performing an efficient and effective financial statement analysis. Shows how to perform a financial statement analysis that meets the objectives of the short-term creditor.
Lesson 15 Analysis by the Long-Term Creditor
Shows how to perform a financial statement analysis that meets the objectives of the long-term creditor.
Lesson 16 Analysis by the Investor
Shows how to perform a financial statement analysis that meets the objectives of the investor.
Lesson 17 Analysis by Management
Shows how to perform a financial statement analysis that meets the objectives of management