• ability to demonstrate knowledge and understanding of financial analysis;
• ability to demonstrate knowledge of the procedure and methodology of financial analysis of business activity for the needs of internal and external users;
• make decisions in the field of organization and management of analytical work to maximize the efficiency of enterprises of different ownership forms and economic activities;
• organize work aimed at obtaining new knowledge in the field of financial analysis, based on the relevance and importance of certain problems for the economic entity;
• develop and implement methods of financial analysis, using modern methods and technologies for the organization of such activities;
• use creativity to the formation of new solutions based on the results of the financial analysis;
• the ability to creatively and outside the box, think productively.

Prerequisite:
Financial Accounting I; Financial Accounting II; Analysis of business activity
Co-requisite:
Accounting in business management

Theoretical basis of the financial analysis. Overall assessment of the financial condition of the company. Analysis of financial stability. An analysis of the solvency and liquidity of the enterprise. Analysis of cash flows. Analysis of the efficiency of capital use. Analysis of the creditworthiness of the company. Evaluation of production and financial leverage. Analysis of business activity and investment attractiveness of the company. The short-term forecast of the financial condition of the company. Analysis of the financial condition of the insolvent companies and prevent them from bankruptcy.

1. Мних Є.В. Фінансовий аналіз: підручник / Є.В. Мних, Н.С. Барабаш. – К. : Київ. нац. торг.-екон. ун-т, 2014. – 536 с.
2. Тринька Л.Я., Іванчук (Липчанська) О.В.Фінансовий аналіз. Навчальний посібник. – К.: Алерта, 2014. – 768 с.
3. Тютюнник Ю. М. Фінансовий аналіз : навч. посіб. / Тютюнник Ю. М., Дорогань-Писаренко Л. О., Тютюнник С. В. – Полтава : ПДАА, 2016. – 432 с.
4. Лучко М.Р. Фінансовий аналіз. Навчальний посібник / М. Р. Лучко, С. М. Жукевич, А. І. Фаріон. – Тернопіль : ТНЕУ, 2016. – 304 с.

Current control (40%): oral interviews and performance computational tasks at workshops, defense of settlement and graphic works.
Final control (60%): 50% testing and 10% oral examination