ACCT 499 - Capstone: Financial Statement Reporting and Analysis

Units: 3
Students will learn how to collect financial and accounting data, including SEC’s XBRL reporting, to evaluate a company’s business environment, profitability and risk, develop forecasts for the future, and perform valuation of a company using different valuation models.

Possible Instructional Methods: On-ground, or Hybrid, or Online Asynchronous.
Grading: A-F grading only.
Course Typically Offered: Fall & Spring

Student Learning Outcomes - Upon successful completion of this course students will be able to:

Assess a company’s business operations within its competitive environment.
Describe the basics of XBRL reporting.
Collect financial and accounting data and restate them based on supplemental disclosures.
Explain and apply return on equity disaggregation to analyze and compare profitability, efficiency, and financial leverage.
Prepare forecasted financial statements and assess the reasonableness of these forecasts.
Choose proper discount rate to estimate a company’s value using various models.
Apply effective collaboration techniques to prepare and present a business analysis report.