Mar 29, 2026  
Academic Catalog 2025-2026 
  
Academic Catalog 2025-2026
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FIN 406 - Financial Statement Analysis


This course provides an overview of financial accounting at the intermediate level. Students analyze the balance sheet, income statement, and statement of cash flows. Students also evaluate a company146s financial position from the commercial lender, professional investor, and managerial points of view.

Credit(s): 3

Prerequisite(s):
FIN 315 .

Outcomes
  • Recognize how accounting practices lead to the development of financial statements and reports
  • Identify the primary financial statements generated by companies and the key information each statement is intended to present to the user
  • Calculate key financial ratios and adjust financial statements to facilitate comparison and analysis of financial strengths and weaknesses
  • Identify weaknesses/shortcomings associated with financial reports
  • Apply knowledge from this course to the analysis of a company’s financial statements



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