ACCT 261 - FINANCIAL STATEMENT ANALYSIS

    Recent Professors
    B. Tchaikovsky
    Recent Semesters
    Fall 2026, Fall 2025, Fall 2024
    Class Size
    36–45 students
    Credits
    3
    Prerequisite
    ACCT 1B
    Fall 2026 Sections
    View Fall 2026 sections of ACCT 261
    Transfers To
    Not transferable
    Description
    This course is designed to build and strengthen the ability to interpret financial statements and their accompanying disclosures and use them to assess a company's value. Emphasis will be placed on the interpretability and understandability of financial and business communications. Using a company's external reporting (forms 10-K, 10-Q, and 8-K), various financial statement analysis tools will be used to assess a company including liquidity, activity, profitability, coverage, and solvency ratios. Valuation models and pro-forma financial statements will be studied to forecast future earnings.