Financial Statement Analysis – Accounting, Balance Sheet & Income Statement

This e-training programme comprises 3 topics/tutorials. Answer all quiz questions at the end of each tutorial in  order to complete the training.

A) Accounting – An Introduction
(Estimated Completion Time: 60 Minutes)

This tutorial introduces the subject of financial accounting to those new to the area. It starts off with a broad  look at what exactly financial accounting involves, before discussing the different types of financial statements.  It also describes the main accounting concepts and conventions, including a look at the important role of  accounting standards and standard setters.

B) Balance Sheet – An Introduction
(Estimated Completion Time: 60 Minutes)

Using examples of both IFRS and US GAAP balance sheets, this tutorial describes the various elements (assets,  liabilities, and equity) that make up the balance sheet. The tutorial also examines how the presentation and  terminology of certain balance sheet items can differ under IFRS and US GAAP standards. Finally, the tutorial  looks at key balance sheet accounting policies in relation to depreciation, amortization, and the impairment of  assets.

C) Income Statement – An Introduction
(Estimated Completion Time: 60 Minutes)

This tutorial describes in detail the structure and elements of income statements, including revenue, gross  profit, operating expenses, operating income, interest income/expense, taxation, and the calculation of net  income. The tutorial also covers crucial accounting policies related to income statement-related concepts, such  as revenue recognition and the calculation of diluted earnings per share (EPS).

Terms and Conditions

1) Each e-training programme takes approximately 3 hours to complete.

2) In order to qualify for Continuing Education credits from SGX, please complete all quiz questions found at the end of each tutorial (a 70% pass rate is required) by 31 December 2020.

3) Access to the e-training materials is valid for 3 months from the date the access is issued. For Trading Representatives who require Continuing Education Credit and had registered at the last quarter of 2020, access is valid till 31 December 2020 (e.g. for access given on 24 November 2020, access is valid till 31 December 2020).

4) Upon successful registration, an email with the access details and password would be sent to you within 2 working days.

5) If participants wish to make any changes to their application or request for a refund, written notice should be given within 10 business days of receiving the access ID and password to the online programme and provided the access has not been utilised. There will be an administrative fee of 20% of the fees paid. There will be no changes or refund if notice is given thereafter or if the access has been utilised.

6) Please login using Microsoft Internet Explorer from your PC or Laptop.

7) Please note that the learning management system is not compatible with browsers on Apple iOS or other operating systems.

8) For assistance please contact e-training@sgxacademy.com or call 6327 5436.

This course is recommended for Trading Representatives and Professionals who need to meet their Continuing Education Credit.

SGX reserves the right to make changes to information regarding the programme if warranted by circumstances beyond its control.