Introduction:
Financial statements are essential tools for understanding a company's economic performance. They provide valuable information to both internal and external users of the organization. In this article, we will discuss the three primary financial statements and their importance in decision-making.

Course Objectives:
The objective of this course is to provide a comprehensive understanding of financial statements and their significance in evaluating a company's economic performance. By the end of this course, you will be able to:

- Understand the purpose and components of the balance sheet, income statement, and cash flow statement.
- Analyze financial statements to assess a company's financial health.
- Interpret financial ratios to evaluate a company's profitability, liquidity, and solvency.
- Identify potential red flags in financial statements that may indicate financial distress.

Why take this course:
This course is beneficial for anyone who wants to gain a better understanding of financial statements and their role in decision-making. Whether you are an investor, a business owner, or a financial analyst, this course will equip you with the necessary skills to analyze financial statements and make informed decisions.

Conclusion:
In conclusion, financial statements are crucial tools for evaluating a company's economic performance. By understanding the purpose and components of the balance sheet, income statement, and cash flow statement, you can assess a company's financial health and make informed decisions. This course will provide you with the necessary skills to analyze financial statements and interpret financial ratios, making it a valuable investment for anyone interested in finance.