This course is designed to prepare students to interpret and analyze financial statements for tasks such as credit and security analyses, lending and investment decisions, and other decisions that rely on financial data. This course explores in greater depth financial reporting from the perspective of financial statement users. Students develop a sufficient understanding of the concepts and recording procedures and therefore are able to interpret various disclosures in an informed manner. Students learn to compare companies financially, understand cash flow, and grasp basic profitability issues and risk analysis concepts. Ultimately, students who complete this course develop a more efficient and effective approach to researching, interpreting, and analyzing financial statements.
Harvard Division of Continuing Education