Financial Accountability Metrics for Leaders

3 units

This course introduces the fundamental terminology, structure, and interrelationships of financial statements, including the balance sheet, income statement, statement of cash flows, and statement of shareholders’ equity. Students develop the ability to critically analyze key financial metrics for which organizational leaders are accountable and that are closely monitored by external stakeholders, particularly investors. The course examines how and why managers are held responsible for meeting budgeted performance targets and assesses whether firms have achieved market and internal expectations through rigorous financial statement analysis. Finally, students explore the leadership role in preparing forward-looking financial information, including pro forma statements and integrated business plans, and evaluate how these tools support strategic decision-making.