HADM 6240: Analysis of Financial Statements

Spring. 3 credits. Student option grading.

Prerequisite: HADM 1210 or equivalent.


  • Mary MacAusland (mm2549) - Spring 2022


This course is designed to provide a deeper understanding of the financial statements and related disclosures to interpret and assess a company’s performance.  The course will focus on analyzing companies in the hospitality industry to gain a deeper understanding of the industry from a financial perspective, and to develop the ability to interpret financial data to make informed credit and investment decisions.   This will include a review of the recognition and measurement concepts, the choices managers make among alternative accounting methods, and the use of estimates in preparing the financial statements.  Cases will be the primary focus of class discussion and the work in this course.