2026-2027 NEW UPDATE VERSION EDSPIRA’S COMPREHENSIVE GUIDE TO D366 Financial Statement Analysis CHAPTER 1-11 Western Governors University
EDSPIRA’S GUIDE TO
Financial Statement Analysis TABLE OF CONTENTS Chapter 1: Introduction to Financial Statement Analysis.................................... 2 Chapter 2: The Tools of Financial Statement Analysis........................................ 6 Chapter 3: The Balance Sheet ...................................................................... 7 Chapter 4: The Income Statement .............................................................. 10 Chapter 5: Statement of Cash Flows ............................................................ 15 Chapter 6: Vertical Analysis ....................................................................... 38 Chapter 7: Horizontal Analysis................................................................... 44 Chapter 8: Cause-of-Change Analysis ......................................................... 48 Chapter 9: Ratio Analysis ......................................................................... 52 Chapter 10: ROA Decomposition .................................................................. 58 Chapter 11: Earnings Management ............................................................... 59 Supplemental Resources .......................................................................... 75