Financial Statement Analysis: Measuring & Interpreting Business Performance

Tuck School of Business at Dartmouth

What are the topics?

Tuck School of Business at Dartmouth

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About the course

The purpose of this course is to help a business professional understand the financial accounting process and to develop skills necessary to evaluate an enterprise’s financial position and its operating, investing, and financing activities. The first part of the course emphasizes the measurement concepts and the mechanics of moving from business transactions to the principal financial statements: balance sheet, income statement, and statement of cash Flows. The second part introduces tools for analyzing financial statements, with an emphasis on integrating industry economic and business strategic factors into the analysis and interpretations.

Key frameworks include:

– Measuring Financial Position: Balance Sheet – Measuring Operating Performance: Income Statement – Measuring Cash Flows – Financial Statement Analysis – Pro-Forma Financial Statements (Budgeting, Sensitivity)

SYLLABUS

Module 1 - Measuring Financial Position - Balance Sheet

Pre-Work:

  • Pre – reads : Overview & Balance Sheet

Framework

  • Balance Sheet Basics
  • Measurement & Recognition of Assets and Liabilities
  • Recognition Principles
  • Shareholder Equity – Types
  • Double Entry Book Keeping – Overview

Application

  • Problem Set: Balance Sheet for Small Beginnings Corporation

Module 2 - Measuring Operating Performance - Income Statement

Pre-Work:

  • Pre – reads on Income Statement

Framework

  • Income Statement Basics
  • Cash versus Accrual Basis in Accounting
  • Revenue Recognition and Expense Measurement
  • Relation between Income Statement & Balance Sheet
  • Accounting Process
  • Comprehensive Example with Closing Entries: General Enterprises

Application

  • Problem Set: Balance Sheet for Up-and-Running Corporation

Module 3 - Measuring Cash Flows

Pre-Work:

  • Pre-reads on Statement of Cash Flows

Framework

  • Statement of Cash Flow Basics
  • Informational Value of the Statement of Cash Flow
  • Relationship Between the Three Financial Statements
  • Preparing a Statement of Cash Flow
  • Comprehensive Example: Preparation of Statement of Cash Flow
    • First Step Company
    • Salene
  • Analysis of Statement of Cash Flow

Application

  • Problem Set: Statement of Cash Flow for Aston Corporation

Module 4 - Financial Statement Analysis

Pre-Work:

  • Pre-reads on Financial Statement Analysis Framework
  • Financial Statement Analysis Basics
  • Return on Assets, Return on Equity
  • Role of Financial Leverage
  • Key Risk Ratios
  • Working Capital Management

Application

  • Prepare Case: Wal-Mart Profitability & Risk
  • Discussion: Wal-Mart Profitability & Risk

Module 5 - Pro Forma Financial Statements (Budgeting, Sensitivity)

Pre-Work:

  • Pre-reads on Pro Forma Financial Statements

Framework

  • Projection: Revenues & Expenses
  • Projection: Asset Structure & Capital Structure
  • Projection: Expenses, Cash Balance, and Cash Flow
  • Pro Forma Analysis
  • Budgets and Performance Targets

Application

  • Prepare Case: Wal-Mart Pro Forma Financial Statements

Module 6 - Wrapping Up

  • Final Examination

LEARNING EXPERIENCE

Emeritus follows a unique online model. This model has ensured that nearly 90 percent of our learners complete their course.

Orientation Week

The first week is orientation week. During this week you will be introduced to the other participants in the class from across the world. You will also learn how to use the learning platform and other learning tools provided.

Weekly Goals

On other weeks, you have learning goals set for the week. The goals would include watching the video lectures and completing the assignments. All assignments have weekly deadlines.

Learning Videos

The recorded video lectures are by faculty from the collaborating university.

Live Webinars

Every few weeks, there are live webinars conducted by Emeritus course leaders. Course leaders are highly-experienced industry practitioners who contextualize the video lectures and assist with questions you may have regarding your assignments. Live webinars are usually conducted between 1 pm and 3 pm UTC on Tuesdays and Wednesdays.

Clarifying Doubts

In addition to the live webinars, for some courses, the course leaders conduct Office Hours, which are webinar sessions that are open to all learners. During Office Hours, learners ask questions and course leaders respond. These are usually conducted every alternate week to help participants clarify their doubts pertaining to the content.

Follow-Up

The Emeritus Program Support team members will follow up and assist over email and via phone calls with learners who are unable to submit their assignments on time.

Continued Course Access

Continued Course Access You will continue to have access to the course videos and learning material for up to 12 months from the course start date.

Assignments/Application Projects

Assignments are given out weekly and they are based on the lectures or tutorials provided. They need to be completed and submitted as per the deadline for grading purposes. Extensions may be provided based on a request sent to the support team.

Discussion Boards

It is an open forum where participants pin their opinions or thoughts regarding the topic under discussion.

Case Studies

These are real world scenario-based assignments involving an up-close, in-depth, and detailed examination of a subject of study, as well as its related contextual conditions.

Emeritus Program Support Team

If at any point in the course you need tech, content or academic support, you can email program support and you will typically receive a response within 24 working hours or less.

Device Support

You can access Emeritus courses on tablets, phones and laptops. You will require a high-speed internet connection.

Emeritus Network

On completing the course you join a global community of 5000+ learners on the Emeritus Network. The Network allows you to connect with Emeritus past participants across the world.

BENEFITS TO THE LEARNER

Career capital

  • Professional acceleration through our enriched leadership toolkit
  • Learn while you earn
  • Get noticed. Get ahead.

Social Capital

  • Build new networks through peer interaction
  • Benefit from diverse class profile

Brand Capital

  • Certificate from Emeritus in collaboration with Tuck School of Business At Dartmouth

Intellectual Capital

  • Global Business Education
  • Rigorous and experiential curriculum
  • World-renowned faculty
  • Globally connected classroom: peer to peer learning circles
  • Action learning: learning by doing

Experts

Phillip Stocken

Bio Phil Stocken specializes in accounting and business analysis. He teaches accounting and financial management, analysis, and reporting in both executive education programs and MBA classes. He is highly skilled at conveying the essential information in financial statements and financial stateme...

Videos and materials

Financial Statement Analysis: Measuring & Interpreting Business Performance at Tuck School of Business at Dartmouth

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Disclaimer

Coursalytics is an independent platform to find, compare, and book executive courses. Coursalytics is not endorsed by, sponsored by, or otherwise affiliated with any business school or university.

Full disclaimer.

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