MGT 327 Financial Statement Analysis

Objective and Overview

This accounting course focuses on fundamental analysis: how to read an annual report and the accompanying footnotes; what are quality earnings; what are pro-forma earnings; can we control earnings management?  We aim for a clear understanding of the financial reporting system in the U.S. and compare it to other systems around the world.

Prerequisites

MGT 326 within the last two years.

Who should take this course?

Anyone interested in fundamental analysis of accounting systems.

Resources

1.  "Financial Statement Analysis", 8th ed., 2004, by J. Wild, K. Subramanyam, J.R. Halsey.  McGraw-Hill/Irwin.  ISBN 0072870214.

2.  Your subscription to "The Wall Street Journal".

Basis for Evaluation

The grade depends on your analysis of cases, a mid-term exam, and a final team project.