This course presents an introduction to financial statement analysis and its usage when assessing business performance. The first part of the course will focus on understanding the most important financial statements, namely, the balance sheet, the income statement, and the statement of cash flows. We will then focus on how we can understand the financial health and performance of the company by examining a number of important financial ratios that are derived from the financial statements of the company. Finally, we will be able to understand business performance across years comparing main results and indicators extracted from financial statements. Lectures on concepts will be supplemented with numerical examples and suggested readings.
In week1, we will cover an introduction to the balance sheet as business’ picture, focusing on accounting and its users and how a balance sheet is built. Next, we go on to understand the income and cash flow statements as business movies focusing on their principal accounts. Finally, we integrate the 4 statements using a restaurant as example.
涵盖的内容
8个视频5篇阅读材料5个作业1个插件
显示有关单元内容的信息
8个视频•总计88分钟
Accounting and its users•9分钟
Building the balance sheet•15分钟
The income statement•14分钟
Non-recurring items in the income statement•7分钟
Profit is not cash•10分钟
Cash from operations•7分钟
Non-operating cash•9分钟
A month in a pizzeria•17分钟
5篇阅读材料•总计110分钟
Course Syllabus•10分钟
Slide deck for entire course•10分钟
Readings for the entire course•10分钟
Assets and Balance Sheet•40分钟
Expenses and Income Statement•40分钟
5个作业•总计110分钟
Graded quiz: Balance sheet, Income statement, and Cashflow statement•60分钟
Practice quiz: balance sheet•5分钟
Practice quiz: the income statement•20分钟
Practice quiz: cashflow statement•10分钟
Practice quiz: integrated analysis•15分钟
1个插件•总计10分钟
Classify each inflow and outflow (wait for page to load)•10分钟
Income Statement Analysis
第 2 单元•小时 后完成
单元详情
In week 2, we will cover: company’s financial condition and performance across time (horizontal analysis) and to a base amount (vertical analysis); margin – a profitability measure; EBIT and EBITDA (the income provided by the company’s business, the operating result); net income (the results for the company's shareholders); tax shield.
涵盖的内容
8个视频4个作业
显示有关单元内容的信息
8个视频•总计33分钟
Vertical analysis•3分钟
Horizontal analysis•4分钟
Margin analysis•3分钟
For each profit one margin•6分钟
Operating result•4分钟
Adjusted EBITDA•5分钟
From operating to net income•3分钟
Taxes and tax shield•5分钟
4个作业•总计110分钟
Graded quiz: Income Statement Analysis•60分钟
Practice quiz: vertical and horizontal analysis•30分钟
Practice quiz: Margin analysis•5分钟
Practice quiz: EBITDA and nonrecurring items•15分钟
Balance Sheet Analysis
第 3 单元•小时 后完成
单元详情
In week 3 we will better understand the balance sheet and important analyses we can perform with its data: liquidity ratios; receivables and inventories ratios; operational and financial liabilities; working capital; and cash cycle.
涵盖的内容
7个视频4个作业
显示有关单元内容的信息
7个视频•总计106分钟
Liquidity Ratios•10分钟
Receivables and Inventories Ratios•8分钟
Operational and Financial Liabilities•8分钟
Working Cycle•3分钟
Working Capital Financing•6分钟
Cash Cycle•4分钟
Recording of Financial Accounting Live Session on 22-03-25 12:03:04 [22:20]•67分钟
4个作业•总计105分钟
Graded quiz: Balance Sheet Analysis•60分钟
Practice quiz: Short term assets•20分钟
Practice quiz: Liabilities•10分钟
Practice quiz: Working capital analysis•15分钟
Cash Flow Analysis
第 4 单元•小时 后完成
单元详情
In week 4 we will discuss cash flow analysis, covering: cash flow from operations; cash flow from investing; cash flow from financing.
涵盖的内容
6个视频4个作业1个插件
显示有关单元内容的信息
6个视频•总计90分钟
Operations and its Cash•4分钟
Diving Deep•10分钟
Allocating Cash is Crucial•5分钟
More Liability Might Mean More Cash•5分钟
Reconciling Cash•3分钟
Recording of Live Session - Financial Accouting on 22-11-21 12:12:47 [02:41]•63分钟
4个作业•总计90分钟
Graded quiz: Cash Flow Analysis•60分钟
Practice quiz: Cash flow from operations•10分钟
Practice quiz: Cash flow from investing•10分钟
Practice quiz: Cash flow from financing•10分钟
1个插件•总计10分钟
Generation and consumption of cash (wait for page to load•10分钟
Integrated Company Analysis
第 5 单元•小时 后完成
单元详情
In week 5 we will put everything together and perform a step-by-step analysis.
涵盖的内容
9个视频2篇阅读材料
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9个视频•总计118分钟
Getting Data•4分钟
Historical Performance•9分钟
Vertical Analysis•12分钟
Liquidity and Activity Ratios•4分钟
Mapping Cash Generation•5分钟
Inside each Pillar•6分钟
Measuring Return Over Capital•5分钟
ROIC and ROE•6分钟
Recording of Financial Accounting Live Session on 22-04-08 12:05:36 [07:04]•67分钟
A FIA está entre as 3 melhores escolas de negócios do país e no grupo das 55 melhores do mundo, no ranking do Financial Times. Trabalhamos ininterruptamente na geração de conhecimento aplicado e de novas práticas de excelência na Administração. Atuando nas áreas da Consultoria, Educação Executiva e Pesquisa, em 2016, a FIA foi reconhecida/premiada como a melhor instituição com soluções voltadas a Educação Executiva, pela conceituada revista The New Economy.
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