Students should understand the types, functions and structures of financial statements that enable the business to fulfill its obligation to present financial information, be able to organize the financial statements used in businesses according to the determined standards, be able to apply the techniques used in the financial analysis of businesses, and interpret the current situation and development trend of the business according to the results of financial analysis.

Understanding the functions, types and structures of financial statements, financial analysis techniques, and interpretation of the results obtained with these techniques.