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Course Descriptions


Course Number: PSU-ACC 421
Course Name: Financial statement analysis
Number of Credit Hours: 3 Credits
Prerequisite(s): N/A
Corequisite(s): N/A
Course Description: 
Financial statement analysis (or financial analysis) provides the process of reviewing and analyzing a company's financial statements to make better economic decisions. These statements include the income statement, balance sheet, statement of cash flows, and a statement of changes in equity. Financial statement analysis is a method or process involving specific techniques for evaluating risks, performance, financial health, and future prospects of an organization