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課程名稱 |
財務報導
Financial Reporting |
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開課學期 |
110-1 |
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授課對象 |
管理學院 管理學院企業管理碩士專班(GMBA) |
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授課教師 |
許文馨 |
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課號 |
GMBA7099 |
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課程識別碼 |
749EM1210 |
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班次 |
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學分 |
3.0 |
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全/半年 |
半年 |
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必/選修 |
必修 |
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上課時間 |
星期五A,B,C(18:25~21:05) |
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上課地點 |
玉山廳 |
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備註 |
本課程以英語授課。GMBA晚間課程(ABC時段)上課時間為19:00-21:45。
限GMBA班學位生
總人數上限：40人 |
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Ceiba 課程網頁 |
http://ceiba.ntu.edu.tw/1101GMBA7099_ |
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課程簡介影片 |
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核心能力關聯 |
核心能力與課程規劃關聯圖 |
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課程大綱
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課程概述 |
Financial reporting provides a convenient and useful means of decision making for outside investors and internal managers. The required course Financial Reporting covers the accounting principles and methods used in preparing financial statements. It emphasizes the rationale for the fundamental accounting concepts, which provides a foundation to analyze and interpret accounting data, and to use accounting data in decision making.
In addition, this course also emphasizes the application of the concepts and techniques to real-life cases. We will include 5 HBS cases, along with a group project that involves students’ analysis of companies by applying all concepts and techniques learned throughout the semester. |
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課程目標 |
The objective of the course is to introduce the language of business and to train you in the analysis of financial statements. After completing the course, students should:
-Understand how business activities are recorded in financial statements
-Be able to prepare financial statements
-Identify issues related to categories of assets, liabilities and equity in Balance Sheet.
-Be able to know “why” for the accounting treatments, in addition to “how” for the accounting treatments.
-Apply ratio analysis to companies in different industries.
-Aware of ways companies engage in earnings management activities by topics that we covered.
-Be able to perform a complete analysis of a company, and to present/communicate to outside investors. |
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課程要求 |
(1) Class participation
We expect active class participation. Please email the lecturer in advance if you will be late for a class session. [If more than 5 times absent, you will get F in final results.] Class participation credit is awarded for the quality and frequency of your contribution to the class discussion.
All students are expected to obey the following classroom rules:
1. Respect others and their property.
2. Come to class on time.
3. Contribute to the discussion
(2) Problem set Assignments
You are required to turn in the assignment to TA in the beginning of each class. You can discuss the homework assignments with your classmates, but you are expected to solve the problems and write-up the solutions on an individual basis. These problem sets will be graded on satisfactory/unsatisfactory basis.
(3) Group Case Assignments
Two cases for each group: Students in the class will form groups and each group will need to prepare a summary up to 2 pages to address the case questions for one case, and a 10-min PPT (summary and addressing questions).
(4) Exams
Both exams will consist of numerical problems and essays for . The exam will be closed book.
(5) Final Group Project
Each group will choose 2 companies from the same industry to perform a comprehensive financial analysis. The companies chosen should be publicly listed with as much information available as possible. First, you need to decide what role you would like to act (e.g., analysts presenting to their clients; CEO presenting to outside investors). Second, it is important that you present industry overview in the first beginning, followed by peer comparisons with accounting information and stock performance. Please provide your view on what insights you have gained from the analysis, and what you provide for audience to take away.
Group presentations will be conducted in the last 2 sections. Please inform TA the companies you have selected as soon as possible in order to avoid duplication with other groups. You will be applying all concepts and techniques learned throughout the semester for this project. |
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預期每週課後學習時數 |
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Office Hours |
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指定閱讀 |
待補 |
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參考書目 |
Learning Materials
Class notes, class exercises, solution to exercises, review questions (by TA), and all other lecture-related materials will be distributed in class. All materials except for the textbook are also available in electronic-format on Ceiba, a web-based discussion site.
- Textbook (required): The leading textbook will be Principles of Financial Accounting IFRS Edition, by Stice, E.K., J.D. Stice, W.S. Albrecht, M.R. Swain, R.R. Duh and A.W. Hsu, published by Cengage Learning. 東華代理
- Cases: 2 Harvard business cases (2-page report), and one ppt (10 mins).
- Problem set Assignments: There will some numerical practices assigned every week, and will be announced on Ceiba by TA. |
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評量方式
(僅供參考) |
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週次 |
日期 |
單元主題 |
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第1週 |
9/24 chapter 1 |
1.TSMC conference call
2.Chapter 1 |
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第2週 |
10/01 |
Tie the statements
Elements of four financial statements |
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第3週 |
10/08 |
Accounting equation
Debit/credit |
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第4週 |
10/15 |
Debit credit
Accrual accounting |
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第8週 |
11/12 |
mid-term exam |
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