a) Business Analysis

b) Basis of Financial Statements Analysis-Income statement, Balance Sheet, Cash Flow Analysis

a) Reporting Environment and Standards and Nature and purpose of Financial Accounting

b) Introduction to Accounting Analysis and Accruals-based methods of accounting

a) Liabilities and Leases

b) Post retirement benefits (including Pensions)

c) Off-Balance Sheet Financing

d) Shareholder's Equity

a) Current Assets & Inventories

b) Long-Term Assets (Including PP&E) & Intangible Assets

a) Investment Securities

b) Equity Method Accounting

c) Business Combinations

a) Income Analysis Concepts

b) Non Recurring Items

c) Revenue and Gain Recognition

d) Deferred Charges and Supplementary Employee Benefits

e) Interest Costs and Income Taxes

a) Statement of Cash Flows

b) Analysis and Implications of Cash Flows

c) Cash Flow Ratios

a) Return on Invested Capital

b) Analyzing Return on Net Operating Assets

c) Analyzing Return on Common Equity

a) Liquidity and Working Capital

b) Liquidity Analysis and Ratios

a) Capital Structure Composition

b) Earnings Coverage