Financial Accounting

English
MBA 2425
4 Credits

Introduction

This course introduces the fundamentals of financial accounting and financial statement analyses. It prepares students to interpret and analyze financial statements for purposes such as equity valuation, credit analysis, investment decisions, lending decisions, etc. This course develops a thorough understanding of financial reporting from the users’ perspective. Students learn to use financial accounting information to compare and evaluate companies’ profitability, risk, prospect, efficiency, competitiveness, strategy, and intrinsic value.

Course content

S/N	Date	Course Content	Course Reference
1	Day 1 morning session	Overview of Financial Statement Analysis	Lecture notes and reading materials
2	Day 1 afternoon session	Analyzing Investing Activities	Lecture notes and reading materials
3	Day 2 morning session	Analyzing Operating Activities	Lecture notes and reading materials
4	Day 2 afternoon session	Analyzing Financing Activities	Lecture notes and reading materials
5	Day 3 morning session	Cash Flow Analysis	Lecture notes and reading materials
6	Day 3 afternoon session	Financial Statement Analysis: Applications	Lecture notes and reading materials
7	Day 4 morning session	Financial Reporting Quality	Lecture notes and reading materials
8	Day 4 afternoon session	Group Presentation, Course Summary, and Final Exam	Lecture notes and reading materials

2 of the teaching hours in this course are dedicated to CSR, ethics, social and environmental issues.

Disclaimer

This is an excerpt from the complete course description for the course. If you are an active student at BI, you can find the complete course descriptions with information on eg. learning goals, learning process, curriculum and exam at portal.bi.no. We reserve the right to make changes to this description.