2 - 6 Jun 2025
Kuala Lumpur (Malaysia)
Hotel : Royale Chulan Kuala Lumpur
Cost : 5250 € Euro
This Financial Statement Analysis Fundamental training course is designed to explain how financial measures of corporate performance are calculated.
The Financial Statement Analysis Fundamental training course covers the basics of financial statement analysis and enables participants to confidently use financial ratios and financial terminology.
This is an introductory course designed for financial reports and accounts users with no prior or limited knowledge of corporate financial information.
Participants will also learn how to use:
A company financial statement distills the relevant information
How much cash the business generates.
Analysis of Liquidity
Analysis of Rentability
Ratio Analysis of Capital
Information about the basis of financial statements.
This training course has the aim of providing the attendees with:
Sufficient knowledge to understand the information provided by the Income Statement, the Balance Sheet, and the Cash Flow Statement.
The capacity to understand the relationship between the three main financial statements, as approaching each one independently provides an incomplete view of a firm’s business model and performance.
The main and most relevant financial ratios are to understand the capacity of a firm to create economic value and identify the risks involved in doing so.
This is an essential course for:
• Junior professionals in the financial sector
• Junior and Senior profiles in the non-financial sectors
• Investor Relations Managers
• Lawyers and Consultants interested in an in-depth session on Financial Statements
Day 1
Introduction
The Four Financial Statements
The Balance Sheet
The Income Statement
Statement of Stockholders’ Equity
Statement of Cash Flows
Generally Accepted Accounting Principles (GAAP)
International Financial Reporting Standards (IFRS)
Ratio Analysis
Trend Analysis
Common-Size Statements
Day 2
Balance Sheet
Understanding the Walt Disney Company’s Balance Sheet
International Financial Reporting Standards (IFRS)
Debt Versus Equity
Analyzing the Balance Sheet
Income Statement
Understanding Amazon.com’s Income Statement
Step One: Revenues – Cost of Sales = Gross Profit
Step Two: Gross Profit – Operating Expenses = Operating Income
Step Three: Operating Income +/- Nonoperating Revenues and Expenses = Income Before Income Tax
Step Four: Income Before Income Tax – Provision for Income Tax = Income from Continuing Operations
Step Five: Income from Continuing Operations +/- Nonrecurring Items = Net Income Analyzing the Income Statement
Day 3
Statement of Stockholders’ Equity
Stockholders’ Equity on the Balance Sheet
Statement of Stockholders’ Equity
Treasury Stock
Retained Earnings
Other Comprehensive Income
Stock Splits & Stock Dividends
Return on Equity
Financial Leverage Ratio
Times Interest Earned Ratio
Earnings Per Share
Dividend Rate
Price-Earnings Ratio
Day 4
Statement of Cash Flows
Three Categories of Cash Flows
International Financial Reporting Standards (IFRS)
Analyzing the Statement of Cash Flows
Specific Accounts
Cash and Cash Equivalents
Investments
Accounts Receivable
Inventory
Property, Plant, and Equipment
Current and Long-Term Liabilities
Day 5
The Accounting Cycle
The 10-Step Accounting Cycle
Analyze Transactions Using the Accounting Equation
Prepare Journal Entries Using Debits and Credits
Step 1: Analyze and Prepare Transaction Journal Entries (TJEs)
Step 2: Post TJEs to the Ledger
Step 3: Prepare the Unadjusted Trial Balance
Step 5: Post AJEs to the Ledger
Step 6: Prepare the Adjusted Trial Balance
Step 7: Prepare the Financial Statements
Step 8: Prepare Closing Journal Entries (CJEs)
Step 9: Post CJEs to the Ledger
Step 10: Prepare the Post-Closing Trial Balance
Transaction Journal Entries of a Merchandise Retailer
More Adjusting journal entries