| 1 | To enable students to read and understand basic financial statements such as the income statement, balance sheet, and cash flow statement. |
| 2 | To evaluate the financial condition of companies by calculating financial ratios such as liquidity, profitability, and debt ratios. |
| 3 | To identify trends over time in financial statements and use this data to predict future performance. |
| 4 | To evaluate a company's position and competitiveness by comparing the financial performance of businesses in similar sectors. |