Course title

Financial Statements Analysis

Code

Professor

Prof. Zoran Minovski, PhD

Course objectives (competences):

Upon completion of course instruction and successful passing of the examination, students should be able to:

• know the purpose of financial reporting and the capital market
• Understand the underlying financial statements and other sources of financial information
• To perform analytical procedures – to calculate ration indicators and to interpret them
• Help to continuously improve the performance of enterprises and achieve better results

Course content:

1. Financial reporting system and financial statement analysis
2. Basic financial statements and other sources of financial information
3. Types of analytical procedures
4. Ratio analysis and evaluation and prediction process
5. Analysis of assets, liabilities and equity
6. Analysis of income, expenses and financial result
7. Cash flow analysis
8. Profit tax analysis
9. Leasing and off-balance sheet debt analysis
10. Risk measurement analysis
11. Analysis of intercompany investments, business combinations and multinational operations
12. Analysis of other areas