Accounting and Financial Analysis - Introduction BPP University

Overview

This Accounting and Financial Analysis - Introduction course at BPP University is for non-accountants who need to read, understand, interpret and analyse the financial statements of companies.

It starts with the basic mechanics of a set of financial statements, continues with the key accounting treatments for important events and transactions before finishing with a thorough financial analysis of the performance and position of the company using a wide variety of metrics, ratios and key performance indicators.

Learning outcomes

By the end of this course you will be able to:

• Explain the structure and interconnectivity of the core financial statements—income statement, balance sheet, and cash flow statement—and apply foundational accounting principles to construct them.
• Analyse the dual effect of transactions and assess their impact on retained earnings, current and non-current assets, liabilities, and equity.
• Apply key accounting treatments for inventory, receivables, payables, property, plant and equipment, depreciation, intangible assets, and provisions, including acquisition accounting and impairment.
• Differentiate between cash flow and earnings and perform reconciliations from profit to cash flow to evaluate financial performance and liquidity.
• Utilise a financial analysis framework to interpret profitability, efficiency, liquidity, solvency, and return ratios, supporting informed decision-making and strategic insight.