課程大綱

課程資訊

課程名稱

財務報告分析
Financial Statement Analysis

開課學期

112-2

授課對象

管理學院財務金融學系

授課教師

吳瑞萱

課號

Fin3002

課程識別碼

703 30900

班次

學分

3.0

全/半年

半年

必/選修

必修

上課時間

星期五2,3,4(9:10~12:10)

上課地點

管二206

備註

本課程中文授課,使用英文教科書。
限本系所學生(含輔系、雙修生)
總人數上限：80人

課程簡介影片

核心能力關聯

核心能力與課程規劃關聯圖

課程大綱

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課程概述

This course is intended to help analyze organization’s economic activities through accounting’s point of view.

課程目標

The objective of the course is to familiarize you with the analysis skills of financial statements. From there, this course is designed to aid students with sufficient accounting background in comprehending the theoretical concepts and practical techniques in analysis of financial statements and business value.

課程要求

There will be a comprehensive examination counting 30%, a case study for group presentation which oral counting 30% and final report counting 30%, and in-class performance and attendance counting 10%. The examinations are closed book, but simple calculators are allowed. The case study for group presentation is designed to give you the opportunity to apply the concepts developed in class.
Note: I reserve the right to adjust final grades based upon class participation (or the lack thereof) and to be consistent with departmental grading guidelines. Plagiarism and cheating are serious offenses that might lead to severe punishments including probation, suspension, and being expelled.
Make-up Policy:
No make-up exams are provided. For the special case in midterm and final exams please refer to University Policies and Regulations.
Attendance Policy:
Attending the class is necessary and attendance is counting 10% of the grade.

預期每週課後學習時數

Office Hours

另約時間

指定閱讀

Business Analysis and Valuation, IFRS edition, Krishna G. Palepu, Paul M. Healy and Erik Peek, Fifth edition, South-Western.

參考書目

評量方式
(僅供參考)

No.	項目	百分比	說明
1.	Midterm	30%
2.	團隊上台報告	30%
3.	團隊期末書面報告	30%
4.	出席與課堂表現	10%

針對學生困難提供學生調整方式

上課形式	提供學生彈性出席課程方式
作業繳交方式	學生與授課老師協議改以其他形式呈現
考試形式
其他	由師生雙方議定

課程進度

週次	日期	單元主題
第1週	2/23	課程介紹、課綱講授、分組與個案公司選定標準說明。 Chapter1: Chapter1: Framework for Business Analysis and Valuation Using Financial Statements.
第2週	3/1	Chapter2: : Strategy Analysis.
第3週	3/8	Chapter3: Overview of Accounting Analysis.
第4週	3/15	Chapter4: Implementing Accounting Analysis.
第5週	3/22	Chapter4: Implementing Accounting Analysis. *Case study— Industry and Business Strategy Analysis.
第6週	3/29	Chapter5: Financial Analysis. *Case study— Accounting Analysis.
第7週	4/5	國定假日停課。
第8週	4/12	Chapter5: Financial Analysis. *Case study— Financial Analysis.
第9週	4/19	期中考。
第10週	4/26	Chapter6: Prospective Analysis: Forecasting.
第11週	5/3	Chapter6: Prospective Analysis: Forecasting. *Case study —Prospective Analysis of Forecasting.
第12週	5/10	Chapter7: Prospective Analysis: Valuation Theory and Concepts. *Case study — Prospective Analysis of Valuation.
第13週	5/17	Chapter8: Prospective Analysis: Valuation Implementation
第14週	5/24	期末小組報告
第15週	5/31	期末小組報告
第16週	6/7	期末小組報告期末報告繳交截止