Financial Reporting and Analysis (Online)

Objectives

The programme focuses on financial accounting, financial statement analysis and corporate governance. To start with, the programme will cover the financial reporting framework; mechanics related to preparation of balance sheet, income statement and cash flow statement, which will be followed by tools and techniques of financial statement analysis. The programme will also acquaint participants with issues related to fraud, earnings manipulation and corporate governance.

Contents

1. Financial Accounting 
a. Accounting equation and related concepts
b. Preparation of Balance Sheet, Income Statement and Cash Flow Statement

2. Financial Statement Analysis 
a. Ratio analysis
b. Understanding annual report
c. Comparative and common-size analysis
d. Implications of accounting choices and estimates on financial statement analysis

3. Fraud and Earnings Manipulation 
a. Earnings management: Causes and consequences
b. Detecting earnings manipulation

4. Corporate Governance 
a. Mechanisms: Internal and external
b. Board of directors
c. Family ownership

Key Learnings

• Gain essential accounting and analytical knowledge to evaluate a company’s financial performance and financial position.
• Learn tools and techniques of financial statement analysis.
• Assess the causes and consequences of fraud and earnings manipulation.
• Understand the implications of good and bad corporate governance. 

For Whom

The primary audience for this programme would be middle and senior management in any industry who do not work in the accounting and finance function. This programme will be useful for non-finance professionals who are involved in financial and/or governance analysis. Managers with corporate governance, planning and strategic responsibilities will also gain immensely from the programme.