課程資訊
課程名稱
財務報告分析
Financial Statement Analysis 
開課學期
110-2 
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:80人 
Ceiba 課程網頁
http://ceiba.ntu.edu.tw/1102Fin3002_02 
課程簡介影片
 
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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 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 (Text and case). 5/e.
Author: Krishna G. Palepu, Paul M. Healy, Erik Peek
Publisher: CENGAGE Learning 
參考書目
待補 
評量方式
(僅供參考)
 
No.
項目
百分比
說明
1. 
Midterm examination 
30% 
A comprehensive close-book examination 
2. 
Case study: group presentation 
30% 
A group-based case study 
3. 
Case study: final written report 
30% 
A group-based case study 
4. 
In-class performance 
10% 
 
 
課程進度
週次
日期
單元主題
第1週
2/18  Class introduction and grouping.
PART I: FRAMEWORK
Ch 1 A Framework for Business Analysis and Valuation Using Financial Statements 
第2週
2/25  PART II: BUSINESS ANALYSIS AND VALUATION TOOLS
Ch 2 Strategy Analysis 
第3週
3/4  Ch 3 Accounting Analysis: The Basics 
第4週
3/11  Ch 3 Accounting Analysis: The Basics (Cont.) 
第5週
3/18  Ch 4 Accounting Analysis: Accounting Adjustments 
第6週
3/25  Ch 4 Accounting Analysis: Accounting Adjustments (Cont.) 
第7週
4/01  Ch 5 Financial Analysis 
第8週
4/08  Ch 5 Financial Analysis (Cont.) 
第9週
4/15  Midterm examination 
第10週
4/22  Ch 6 Prospective Analysis: Forecasting 
第11週
4/29  Ch 6 Prospective Analysis: Forecasting (Cont.) 
第12週
5/06  Ch 7 Prospective Analysis: Valuation Theory and Concepts 
第13週
5/13  Ch 7 Prospective Analysis: Valuation Theory and Concepts (Cont.) 
第14週
5/20  Ch 8 Prospective Analysis: Valuation Implementation 
第15週
5/27  Case study: final report and presentation I 
第16週
6/03  National Holiday 
第17週
6/10  Case study: final report and presentation II 
第18週
6/17  Case study: final report and presentation III
Final report due.