Accounting 10, 20, 30

(a)	Examine and outline the purpose of financial statement analysis in management accounting.
(b)	Review what information financial statements provide and to whom financial statements may be of use.
(c)	Analyze financial statements and express trends and changes using comparative balance sheets and comparative income statements.
(d)	Investigate how a manager would interpret trends and changes (e.g., a slight increase/ decrease in net sales from one month to another).
(e)	Analyze financial statements and express the strengths and weaknesses of a business using ratios (e.g., current, quick or acid test, inventory turnover, debt and equity, return on owners’ equity, markup and return on sales).
(f)	Examine the performance earnings and efficiency analysis and describe how they support management decision-making.