This video gives a general overview in conducting Financial Statement Analysis.
Type of Material:
Tutorial
Recommended Uses:
Educational resource to be incorporated into classroom use in the form of in-class presentation/open discussion and homework assignments in the areas of Auditing, Intermediate and Advanced Accounting.
Technical Requirements:
Internet browser to view YouTube video about 10 minutes in length.
Identify Major Learning Goals:
Describe financial statement analysis as part of business analysis.
Identify the steps involved in analyzing financial statements
Introductory financial accounting or Financial statement analysis subject prereading
Content Quality
Rating:
Strengths:
The video gives a high level overview of why financial statement analysis is used. It describes financial statement analysis as part of business analysis.
Presenter provided audience with an interesting discussion of how to estimate the fair value of the business prior to making investment decisions. This process requires making adjustments after a careful analysis of the company's management, its capital structure, its business environment financial risk and future earnings prospects or the market value of its net assets. Common business valuation approaches discussed included a review of financial statements using horizontal, vertical, trend and ratio analysis and discounting cash flow models that are needed to arrive at the current market value of the company. Presenter also interjected meaningful visualizations to illustrate concepts nicely during his presentation.
Concerns:
Content coverage is not complete or in enough detail. Prerequisite reading of the overview of financial statement analysis chapter in text is necessary. There are terms and concepts which are highlighted but not covered in any depth. Students need to refer to the text Financial Statement Analysis by Subramayam and Wild in order to follow along.
Potential Effectiveness as a Teaching Tool
Rating:
Strengths:
When used with the text chapter, the video presentation can help students remember the financial analysis process. A walk through is provided of the four components involved in analyzing financial statements. This provides a quick way for recall of the components involved in analyzing financial statements.
Concerns:
It is difficult to follow some of the points or examples made as the presenter does not go into much depth when explaining concepts.
Ease of Use for Both Students and Faculty
Rating:
Strengths:
The presentation was professionally done. Presenter has a gift of presenting complex technical material in a very simple manner. Also, his visualizations regarding a step by step analysis of the business environment, accounting adjustments, financial analysis and prospective DCF analysis were easy to follow.
Concerns:
Presenter was rushing through the material and not taking the time to explain the concepts. The material’s ability to impart understanding of the concepts is weak. The material does not hold learner’s attention.
Creative Commons:
Search by ISBN?
It looks like you have entered an ISBN number. Would you like to search using what you have
entered as an ISBN number?
Searching for Members?
You entered an email address. Would you like to search for members? Click Yes to continue. If no, materials will be displayed first. You can refine your search with the options on the left of the results page.
Searching for Members?
You entered an email address. Would you like to search for members? Click Yes to continue. If no, materials will be displayed first. You can refine your search with the options on the left of the results page.
