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Acquérez une compréhension de base d'un sujet ou d'un outil
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Il y a 5 modules dans ce cours
This course presents an introduction to financial statement analysis and its usage when assessing business performance. The first part of the course will focus on understanding the most important financial statements, namely, the balance sheet, the income statement, and the statement of cash flows. We will then focus on how we can understand the financial health and performance of the company by examining a number of important financial ratios that are derived from the financial statements of the company. Finally, we will be able to understand business performance across years comparing main results and indicators extracted from financial statements. Lectures on concepts will be supplemented with numerical examples and suggested readings.
In week1, we will cover an introduction to the balance sheet as business’ picture, focusing on accounting and its users and how a balance sheet is built. Next, we go on to understand the income and cash flow statements as business movies focusing on their principal accounts. Finally, we integrate the 4 statements using a restaurant as example.
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8 vidéos5 lectures5 devoirs1 plugin
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8 vidéos•Total 88 minutes
Accounting and its users•9 minutes
Building the balance sheet•15 minutes
The income statement•14 minutes
Non-recurring items in the income statement•7 minutes
Profit is not cash•10 minutes
Cash from operations•7 minutes
Non-operating cash•9 minutes
A month in a pizzeria•17 minutes
5 lectures•Total 110 minutes
Course Syllabus•10 minutes
Slide deck for entire course•10 minutes
Readings for the entire course•10 minutes
Assets and Balance Sheet•40 minutes
Expenses and Income Statement•40 minutes
5 devoirs•Total 110 minutes
Practice quiz: balance sheet•5 minutes
Practice quiz: the income statement•20 minutes
Practice quiz: cashflow statement•10 minutes
Practice quiz: integrated analysis•15 minutes
Graded quiz: Balance sheet, Income statement, and Cashflow statement•60 minutes
1 plugin•Total 10 minutes
Classify each inflow and outflow (wait for page to load)•10 minutes
Income Statement Analysis
Module 2•2 heures à terminer
Détails du module
In week 2, we will cover: company’s financial condition and performance across time (horizontal analysis) and to a base amount (vertical analysis); margin – a profitability measure; EBIT and EBITDA (the income provided by the company’s business, the operating result); net income (the results for the company's shareholders); tax shield.
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8 vidéos4 devoirs
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8 vidéos•Total 33 minutes
Vertical analysis•3 minutes
Horizontal analysis•4 minutes
Margin analysis•3 minutes
For each profit one margin•6 minutes
Operating result•4 minutes
Adjusted EBITDA•5 minutes
From operating to net income•3 minutes
Taxes and tax shield•5 minutes
4 devoirs•Total 110 minutes
Practice quiz: vertical and horizontal analysis•30 minutes
Practice quiz: Margin analysis•5 minutes
Practice quiz: EBITDA and nonrecurring items•15 minutes
Graded quiz: Income Statement Analysis•60 minutes
Balance Sheet Analysis
Module 3•4 heures à terminer
Détails du module
In week 3 we will better understand the balance sheet and important analyses we can perform with its data: liquidity ratios; receivables and inventories ratios; operational and financial liabilities; working capital; and cash cycle.
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7 vidéos4 devoirs
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7 vidéos•Total 106 minutes
Liquidity Ratios•10 minutes
Receivables and Inventories Ratios•8 minutes
Operational and Financial Liabilities•8 minutes
Working Cycle•3 minutes
Working Capital Financing•6 minutes
Cash Cycle•4 minutes
Recording of Financial Accounting Live Session on 22-03-25 12:03:04 [22:20]•67 minutes
4 devoirs•Total 105 minutes
Practice quiz: Short term assets•20 minutes
Practice quiz: Liabilities•10 minutes
Practice quiz: Working capital analysis•15 minutes
Graded quiz: Balance Sheet Analysis•60 minutes
Cash Flow Analysis
Module 4•3 heures à terminer
Détails du module
In week 4 we will discuss cash flow analysis, covering: cash flow from operations; cash flow from investing; cash flow from financing.
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6 vidéos4 devoirs1 plugin
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6 vidéos•Total 90 minutes
Operations and its Cash•4 minutes
Diving Deep•10 minutes
Allocating Cash is Crucial•5 minutes
More Liability Might Mean More Cash•5 minutes
Reconciling Cash•3 minutes
Recording of Live Session - Financial Accouting on 22-11-21 12:12:47 [02:41]•63 minutes
4 devoirs•Total 90 minutes
Practice quiz: Cash flow from operations•10 minutes
Practice quiz: Cash flow from investing•10 minutes
Practice quiz: Cash flow from financing•10 minutes
Graded quiz: Cash Flow Analysis•60 minutes
1 plugin•Total 10 minutes
Generation and consumption of cash (wait for page to load•10 minutes
Integrated Company Analysis
Module 5•3 heures à terminer
Détails du module
In week 5 we will put everything together and perform a step-by-step analysis.
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9 vidéos2 lectures
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9 vidéos•Total 118 minutes
Getting Data•4 minutes
Historical Performance•9 minutes
Vertical Analysis•12 minutes
Liquidity and Activity Ratios•4 minutes
Mapping Cash Generation•5 minutes
Inside each Pillar•6 minutes
Measuring Return Over Capital•5 minutes
ROIC and ROE•6 minutes
Recording of Financial Accounting Live Session on 22-04-08 12:05:36 [07:04]•67 minutes
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A FIA está entre as 3 melhores escolas de negócios do país e no grupo das 55 melhores do mundo, no ranking do Financial Times. Trabalhamos ininterruptamente na geração de conhecimento aplicado e de novas práticas de excelência na Administração. Atuando nas áreas da Consultoria, Educação Executiva e Pesquisa, em 2016, a FIA foi reconhecida/premiada como a melhor instituição com soluções voltadas a Educação Executiva, pela conceituada revista The New Economy.
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