| 1 | To enable students to read and understand fundamental financial statements such as the income statement, balance sheet, and cash flow statement. |
| 2 | To calculate financial ratios such as liquidity, profitability, and leverage, and to evaluate the financial condition of firms. |
| 3 | To identify trends emerging over time through financial statements and use this data to forecast future performance. |
| 4 | To compare the financial performance of firms within similar industries in order to assess their market position and competitiveness. |
| 5 | To analyze the financial health of companies and evaluate potential risks they may encounter. |