課程資訊
課程名稱
 財務報告分析
Financial Statement Analysis 
開課學期
 109-2 
授課對象
 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
 02 
學分
 3.0 
全/半年
 半年 
必/選修
 必修 
上課時間
 星期五6,7,8(13:20~16:20) 
上課地點
 管二301 
備註
 本課程中文授課,使用英文教科書。
限學士班三年級以上 且 限本系所學生(含輔系、雙修生)
總人數上限：60人 
Ceiba 課程網頁
 http://ceiba.ntu.edu.tw/1092Fin3002_02 
課程簡介影片
 
核心能力關聯
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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 25%, and in-class performance and attendance counting 15%. 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 15% of the grade. 
預期每週課後學習時數
  
Office Hours
  
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
 I will distribute copies of my slides that can be used to follow along with the lecture. 
評量方式
(僅供參考)
  
No.
項目
百分比
說明
1. 
 Case study report 
30% 
  
2. 
 Group presentation 
30% 
  
3. 
 Examination 
30% 
  
4. 
 In-class performance 
10% 
  
 
課程進度
週次
日期
單元主題
第1週
   Introduction and Grouping.
Chapter 1: Framework for Business Analysis and Valuation Using Financial Statements. 
第2週
   Chapter 2: Strategy Analysis. 
第3週
   Chapter 3: Overview of Accounting Analysis. 
第4週
   Chapter 4: Implementing Accounting Analysis.
 
第5週
   Chapter 4: Implementing Accounting Analysis.
*Case study— Industry and Business Strategy Analysis. 
第6週
   No class due to national holiday. 
第7週
   Chapter 5: Financial Analysis.
*Case study— Accounting Analysis. 
第8週
   Chapter 5: Financial Analysis.
 
第9週
   Mid-term examination week.
*Case study — Financial Analysis. 
第10週
   Chapter 6: Prospective Analysis: Forecasting.
 
第11週
   Chapter 6: Prospective Analysis: Forecasting. 
第12週
   Chapter 7: Prospective Analysis: Valuation Theory and Concepts.
 
第13週
   Chapter 7: Prospective Analysis: Valuation Theory and Concepts.
Chapter 8: Prospective Analysis: Valuation Implementation.
*Case study — Prospective Analysis. 
第14週
   Chapter 8: Prospective Analysis: Valuation Implementation.
Case study and Group Presentation I. 
第15週
   Case study and Group Presentation II. 
第16週
   Case study and Group Presentation III. 
第17週
   Case study and Group Presentation IV. 
第18週
   Final examination and final report due.