The course objective is to determine the implications an investment may have on a company's financials and future business ventures; properly document financial transactions on ledger using accounting principles; build a balance sheet and income statement for a sample company; analyze a company's cash flow statement; evaluate company's performance in liquidity, leverage, profitability, and efficiency; and create an annual report memo that details a company's business overview, products, employees, executive officers, risk factors, management discussion, and analysis.