課程資訊
課程名稱
企業分析
Business Analysis 
開課學期
104-2 
授課對象
管理學院  會計學研究所  
授課教師
滝西敦子 
課號
Acc5027 
課程識別碼
722EU8040 
班次
 
學分
全/半年
半年 
必/選修
選修 
上課時間
星期三7,8,9(14:20~17:20) 
上課地點
管二304 
備註
本課程以英語授課。先修科目:會計學。
限學士班二年級以上
總人數上限:60人
外系人數限制:30人 
Ceiba 課程網頁
http://ceiba.ntu.edu.tw/1042Acc5027_104 
課程簡介影片
 
核心能力關聯
本課程尚未建立核心能力關連
課程大綱
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課程概述

Course Overview:
This course intends to provide students the ability to analyze businesses focusing on their yielding cash flow. To conduct more reasonable analyses, the appropriate balance between quantitative analyses (e.g., financial ratio analyses) and qualitative analyses (e.g., strategy analyses) is essential. The students will learn how to combine these two. For the sake of a better understanding of the theories needed and the techniques in practice, cases will be provided in the proper classes. 

課程目標
Course Objectives:
This course intends to make students
(1) understand the framework of business analysis, and
(2) acquire the methods for business analysis (: strategy analysis, accounting analysis, financial statement analysis, and valuation). 
課程要求
Prerequisites:
Completion of Introductory accounting courses and knowledge of how to conduct financial statement analysis are prerequisites of this course.

Requirements and Announcements:
The dates of the examinations will not be changed for students’ or their home universities’ reasons. (The date of the midterm exam: 4/13. The date of the final exam: 6/22)
To qualify to take the final examination, at least 70% attendance is needed.
All students in this course are required to give a group presentation. If you do not give a group presentation, you will receive a letter grade "X" (Not graded) as a semester grade automatically.
No make-up assignments and examinations will be provided in this course. 
預期每週課後學習時數
 
Office Hours
每週四 14:30~16:00 備註: Please make an appointment via email. 
指定閱讀
Textbook:
Subramanyam, R. K. (2014), Financial Statement Analysis, Eleventh edition, McGraw Hill. (ISBN: 978-007-108683-7)
More detail information will be provided in the first class. 
參考書目
Books for References:
Palepu, K. G., P. M. Healy, and E. Peek (2010), Business Analysis and
Valuation, IFRS 2nd Edition, Text and Cases, South-Western Cengage Learning.
ISBN: 978-1-4080-1749-4
Other relevant references will be introduced in respective classes. 
評量方式
(僅供參考)
 
No.
項目
百分比
說明
1. 
Final examination 
40% 
 
2. 
Midterm examination 
30% 
 
3. 
Group presentation and class assignments 
30% 
 
 
課程進度
週次
日期
單元主題
Week 1
2/24  Course introduction
Framework for business analysis and valuation 
Week 2
3/02  Strategy analysis 
Week 3
3/09  Guest speech: Professor Al Chen, North Carolina State University 
Week 4
3/16  Accounting analysis: Framework & Implementation 
Week 5
3/23  Off-balance sheet financing & Investment analysis 
Week 6
3/30  Financial analysis & Management technologies innovated by Japanese firms 
Week 7
4/06  Financial Forecasting 
Week 8
4/13  Midterm examination 
Week 9
4/20  Valuation: Implementation 
Week 10
4/27  Business Valuation (at computer room 310, Building 1) 
Week 11
5/04  Business Valuation (at computer room 310, Building 1) 
Week 12
5/11  Case study (at computer room 310, Building 1) 
Week 13
5/18  Case study (at computer room, 310, Building 1) 
Week 14
5/25  Case study (at computer room 310, Building 1) 
Week 15
6/01  Group presentations and class discussion (Group D, C) 
Week 16
6/08  Group presentations and class discussion (Group E, A) 
Week 17
6/15  Group presentations and class discussion (Group B) 
Week 18
6/22  Final examination