Financial Accounting Aspects 4

This content is pitched at (NQF Level 7)

  1. Company Financial Statements – this involves the analysis and interpretation of the annual published income statements, statement of changes in equity and balance sheet by understanding and using the interrelationships between these statements.
  2. Cash Flow Statements – this topic involves the analysis and interpretation of the published cash flow statements of the business understanding the origins of the information utilised to compile a cash flow statement.
  3. Financial Forecasting – the topic involves the performance of financial forecasting by making use of the projected financial statement method as well as linear regression.
  4. Ratio Analysis – with this topic, the focus is on the analysis and interpretation of the financial performance of a business by calculating financial ratios and analysing them.
  5. Review Company Financial Results – a focus is on the analysis and interpretation of the historical financial performance of a business by reviewing supplied historical financial information in the annual financial results of the business.
  6. Time Value of Money – on this topic, the use of a financial calculator is very important as the topic involves the performance of financial calculations pertaining to time value of money with practical example done.
  7. Debenture Evaluation – a focus lies on performance of financial calculations based on time value of money to determine the value of debentures by making use of practical examples.
  8. Share Valuation – this topic involves the performance of financial calculations to determine the value of traded shares by making use of practical examples.