Module 4 Company Annual Report Financial Analysis Assignment & Scoring Rubric
Choose a healthcare company in the United States from the suggested list below. Obtain their most recent annual report online.
Review the company annual report and provide an analysis consisting of five or six double spaced pages organized according to the following question outline.
A. Introduction (5 pts)
a. Identify and state whether the company is non-profit or a for-profit entity
b. Name of the Chief Executive Officer
c. Location of the home office (headquarters)
d. Ending Date of the latest fiscal year
e. Name of the company’s independent accountants (auditors) and explain what they said about the company’s financial statements
B. Financial Statements
a. Results of Operations (5 pts.) • List the most recent total revenue, operating revenue, and net income (excess revenues over expenses) amounts
b. Balance Sheet (3 pts.) • List amounts confirming total assets = total liabilities + net assets (equity)
c. Statements of Cash Flows (5 pts.) • Discuss how cash was generated and used from operating, investing, and financing activities
d. Statement of Changes in Net Assets (2 pts.) • What attributed to the organization’s largest change in net assets?
C. Critical Accounting Policies & Notes to Financial Statements (15 pts) Discuss the following:
a. Revenue Recognition
b. Accounts Receivable
c. Allowance for Doubtful Accounts
d. Cash e. Property and Equipment
D. Overall professionalism / presentation (5 pts)
• Written content and analysis are clear, understandable, and free from spelling/grammar errors.
Potential Companies:
For-Profit:
• Ardent Health Services
• Hospital Corporation of America
• Health Management Associates
• Tenet Healthcare Corporation
• Vanguard Health Systems
• HealthSouth
