Financial Accounting Aspects 4
This content is pitched at (NQF Level 7)
- 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.
- 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.
- Financial Forecasting – the topic involves the performance of financial forecasting by making use of the projected financial statement method as well as linear regression.
- 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.
- 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.
- 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.
- 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.
- Share Valuation – this topic involves the performance of financial calculations to determine the value of traded shares by making use of practical examples.