ACT 454: Financial Statement Analysis

Prerequisite: ACT 311, 312, w/min. grade of C, Business Majors Only

A course strengthening students' understanding of financial reporting and the analytical skills needed to interpret financial statements for valuation and decision making. Students examine how accounting choices, cash flows, taxes, financing, and footnote disclosures shape reported performance, risk, and firm value. Through hands-on exercises, discussion, and team projects using real company data and Excel, students develop the ability to analyze financial reports, prepare forecasts, and communicate insights effectively. The course also highlights contemporary issues in financial reporting, including ethics, ESG, AI applications, data analytics, and other real-world challenges facing today's accounting profession.