This course concentrates on analysis techniques applied to general purpose financial statements (Balance Sheet, Income Statement, Statement of Changes in Shareholders’ Equity and Statement of Cashflows) with focus on decision making from the viewpoint of the creditor and shareholder. It utilizes skills learned in Accounting and Finance courses taken previously. Students will develop an understanding of general purpose financial statements from a “user” perspective and will interpret and communicate the results of fundamental financial statement analysis both orally and in writing.