Course No.
262-610627-01
Course Type
Part-time
Start Date
15/06/2026
Total Hours
12.00
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Course Detail
New
-
Schedule
Monday -
Time
19:00 - 22:00 -
Venue
Tsimshatsui East Ocean Learning Centre -
Session
4 -
Level
General Short Courses -
Tuition Fee
$2,200 -
Language Used
Cantonese (supplemented with English) -
Closing Date for Application
03/06/2026 -
Course Enquiries
-
Enrolment Enquiries
Introduction
This advanced course is designed for those who have obtained basic understanding of accounting system and Financial Statements from the “Analyzing & Interpreting Financial Statements (Introduction)” course. However, this course will also interest students who already possess basic accounting know-how, and allow them to dive directly into the more advanced aspects of Financial Statements analysis and interpretation. The structured progression from introductory to advanced level ensures that all students, regardless of their prior accounting experience, can build robust skills in leveraging financial information to gain business insights.
Through discussions centered on a sample set of audited Financial Statements from typical medium-sized limited companies, students will learn how to analyze a firm's financial health and operating performance. Additionally, the course will cover other practical uses and applications of Financial Statements beyond just performance evaluation.
Through discussions centered on a sample set of audited Financial Statements from typical medium-sized limited companies, students will learn how to analyze a firm's financial health and operating performance. Additionally, the course will cover other practical uses and applications of Financial Statements beyond just performance evaluation.
Course Content
• Directors’ Report, Auditors’ Report, and different types of qualifications
• Profit and Loss account (in-depth analysis)
• Balance Sheet
• Dividends and Taxation
• Cash Flow Statements
• Types of Financial Ratios: calculations, meanings and limitations
• Assessing of granting credit (I): Window-Dressing and Forged Accounts
• Assessing of granting credit (II): Overtrading and the Effect of Gearing
• Investing in shares and granting loans based on Financial Statements information
• Profit and Loss account (in-depth analysis)
• Balance Sheet
• Dividends and Taxation
• Cash Flow Statements
• Types of Financial Ratios: calculations, meanings and limitations
• Assessing of granting credit (I): Window-Dressing and Forged Accounts
• Assessing of granting credit (II): Overtrading and the Effect of Gearing
• Investing in shares and granting loans based on Financial Statements information
Learning Outcomes
On completion of this course, participants will be able to:
• Identify and analyze the basic components of Financial Statements for investment and leading decisions
• Interpret Directors' Reports, Auditors' Reports, and qualifications
• Calculate and explain Financial Ratios, considering their limitations
• Assess Window-Dressing, Forged Accounts, Overtrading, and Effect of Gearing
• Apply Financial Statements analysis skills to shares investment and credit grant
• Identify and analyze the basic components of Financial Statements for investment and leading decisions
• Interpret Directors' Reports, Auditors' Reports, and qualifications
• Calculate and explain Financial Ratios, considering their limitations
• Assess Window-Dressing, Forged Accounts, Overtrading, and Effect of Gearing
• Apply Financial Statements analysis skills to shares investment and credit grant
The Estate Agents Authority (EAA) Mandatory Continuing Professional Development (CPD) Scheme (Phase I)
- recognized by the EAA for the EAA CPD Scheme
For enquiries, please visit the website via https://www.eaa.org.hk/en-us/CPD-Scheme/Mandatory-CPD-Scheme for details.
For enquiries, please visit the website via https://www.eaa.org.hk/en-us/CPD-Scheme/Mandatory-CPD-Scheme for details.