This course introduces the basic concepts and analytical tools necessary to analyze and interpret financial statements. Moreover, this course emphasis how to use accounting information in assessing the financial performance of the company in order to make rational economic decision, and Determine a fair price of stock.

After completing this course, the student will be able to:

1. Define the basic concepts and analytical tools to analyze and interpret financial statements.
2. Analyze and interpret the financial statements of companies.
3. Apply and interpret the financial ratios of companies.
4. Link the basic concepts of financial analysis with market securities trading.
5. Use financial statements information and financial ratios in selecting the best decision among a set of financial performance of companies, and determine a fair price of stock.
6. Participate effectively and actively in a teamwork environment.

1. Overview of Financial Reporting analysis in which we will cover the nature and methodology of financial reporting analysis, in addition to the quality of financial reporting.
2. Analysis of the four main Financial Statements, Balance Sheet, income statement, cash flow statement, and the statement of changes in equity.
3. Evaluation of the business performance, which includes liquidity analysis, solvency analysis, profitability analysis, operating efficiency analysis, growth analysis, risk analysis, and market measures analysis.
4. Prospective analysis consisting of financial forecasting and stock valuation.

Al-Salman, Ahmad M. (2014), "Financial Statements Analysis".

Wahlen, James M.; Baginski, Stephen P.; Bradshaw, Mark. (2011). Financial Reporting, Financial Statements Analysis and Valuation: A Strategic Perspective. 7th Edition.
Al-Sahali, M. Financial Analysis: Accounting View.
Abdussalam, Mahmood E. Financial Reporting Analysis.