• Understand the purpose and structure of core financial statements
• Apply key accounting principles and conventions to interpret financial data
• Analyze financial performance using liquidity, solvency, profitability, and efficiency ratios
• Use trend and common-size analyses to identify financial patterns
• Evaluate the impact of accounting policies on financial results

• Financial analysts and associates
• Mid-level managers with budget oversight
• Accountants transitioning to analytical roles
• Department heads involved in financial planning

Module 1: Introduction to Financial Statements

• Purpose and importance of financial statements
• Structure and components of key reports
• Interrelationships between balance sheet, income statement, and cash flow

Module 2: Accounting Principles and Concepts

• Core accounting principles and conventions
• Accrual vs. cash basis accounting
• Recognition and measurement of transactions

Module 3: Reading the Balance Sheet

• Assets, liabilities, and equity explained
• Key line items and their interpretations
• Financial position and solvency indicators

Module 4: Understanding the Income Statement

• Revenue and expense classifications
• Operating vs. non-operating income
• Profitability assessment metrics

Module 5: Analyzing the Cash Flow Statement

• Cash flow categories: operating, investing, financing
• Cash flow vs. profit
• Liquidity and solvency signals

Module 6: Ratio Analysis Essentials

• Definition and purpose of financial ratios
• Liquidity, solvency, profitability, and efficiency metrics
• Using ratios for benchmarking and trend identification

Module 7: Trend and Common Size Analysis

• Constructing trend lines
• Developing and analyzing common-size statements
• Detecting shifts in financial performance

Module 8: Accounting Policies and Their Impact

• Variations in accounting treatments
• Effects on financial results and ratios
• Evaluating reporting quality

Module 9: Integrated Case Study

• Application of analytical techniques to a full case
• Identification of strengths, risks, and recommendations
• Presentation of findings and group discussion

Module 10: Review and Final Assessment

• Summary of key concepts
• Final exam and feedback session
• Course wrap-up and Q&A

The course combines various teaching methods, including instructor-led presentations, group discussions, case study analyses, and assessments through quizzes and a final exam to engage participants and ensure they understand and retain the material.