This video gives a general overview in conducting financial statement analysis. It describe financial statement analysis as part of business analysis and consist of four major steps; Business Environment Analysis, Accounting Analysis, Financial Analysis and Prospective Analysis. The video also mention about two type of Business Analysis which are Credit Worthiness Analysis and Equity Valuation. This material is based on The Financial Statement Analysis by John J. Wild, Leopold A. Bernstein, and K.R. Subramanyam.