This course aims to provide students with the practical tools that they need to make stock investment decisions on their own, and to inform the students that, as a stock investor, they actually own an equally divisible share of a business, which means the ownership of one share is the same as owning every share because the value is completely proportional. This course also demonstrates how a better understanding of the numbers on financial statements, together with the ability to conduct their own due diligence, are essential to assessing the true picture of the company. Industry variation in the financial statements will also be examined. This course also brings to the student’s awareness that the usefulness of the numbers on the financial statements can be enhanced if they are transformed into meaningful relationships—financial ratios in essence.