FINANCIAL REPORTING AND ANALYSIS
Kursus ini membincangkan isu berhubung peranan penting penyata kewangan dalam proses perakaunan dan analisis kewangan. Perbincangan merangkumi penggunaan maklumat perakaunan dan kewangan dalam menganalisis nilai ekonomi sesebuah syarikat; penggunaan model kewangan dalam menganalisis perniagaan serta pembentukan strategi perniagaan; dan isu mengenalpasti pemacu peningkatan nilai perniagaan. Setelah mengikuti kursus ini pelajar seharusnya mampu menilai secara kritis serta membuat analisis kewangan menggunakan maklumat perakaunan dan kewangan daripada penyata kewangan.
This course discusses issues relating to the important role of financial statements in the process of accounting and financial analysis. Discussion covers issues relating to the use of accounting and financial information in determining the economic value of companies; the use of financial models in analysing business and development of business strategies, and the issue of identifying the drivers of business enhancing value. After completing this course, students should be able to critically evaluate and make financial analysis using accounting and financial information from financial statements.