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Mar 29, 2026
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FIN 621 - Financial Statement Analysis
This course is designed to explore the various methods and techniques used to analyze the financial position and operating results as presented in financial statements. Students will develop their analytical ability by understanding the techniques and skills required of the commercial lender and the professional investor. Students will also be able to assess the financial condition of a company by reviewing the financial statements and applying appropriate analytical tools for interpretation and decision-making purposes. Unusual trends and irregularities of a company’s position are also evaluated.
Credit(s): 3
Prerequisite(s):
FIN 610 or FIN 315 .
Outcomes
Explain how accounting theory and practices lead to the development of financial statements and reportsAssess the financial health of a business enterprise through the use of financial ratios and restated financial statementsDistinguish weaknesses/shortcomings associated with financial reports, especially opportunities for fraud and misleading outside users.Compare and contrast the financial health of a business enterprise with its peer competitors.
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