ACT 212
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A Purpose of financial statement analysis for these users is to provide strategic information to 
improve company efficiency and effectiveness in providing products and services. (Financial 
statement analysis tools are also used for personal financial investment decisions.) (Financial 
statement analysis is a topic on the CPA, CMA, CIA, and CFA exams.) 
 Our analysis emphasizes four areas of inquiry---with varying degrees of importance. These four 
areas are described and illustrated in this...
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ACT 212•ACT 212
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A Purpose of financial statement analysis for these users is to provide strategic information to 
improve company efficiency and effectiveness in providing products and services. (Financial 
statement analysis tools are also used for personal financial investment decisions.) (Financial 
statement analysis is a topic on the CPA, CMA, CIA, and CFA exams.) 
 Our analysis emphasizes four areas of inquiry---with varying degrees of importance. These four 
areas are described and illustrated in this...