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課程名稱 |
財務報導
Financial Reporting |
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開課學期 |
109-1 |
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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 |
星期四A,B,C(18:25~21:05) |
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上課地點 |
管一402 |
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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：66人 |
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Ceiba 課程網頁 |
http://ceiba.ntu.edu.tw/1091GMBA7099_ |
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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 4 HBS cases, along with a group project that involves students’ analysis of companies by applying all concepts and techniques learned throughout the semester.
***Classroom: E. Sun Hall (玉山廳), Building 1 of College of Management*** |
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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 to outside investors. |
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課程要求 |
待補 |
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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 |
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參考書目 |
待補 |
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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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Week 1 |
09/17 |
Introduction
[Speech] Why do we need pharmaceutical industry?
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Week 2 |
09/24 |
Financial Statement formats
(activity): Tie the statements together
The Mechanics of Accounting: Accounting Equation
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Week 3 |
10/01 |
Moon festival: No class |
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Week 4 |
10/08 |
Accounting equation/Journal entries (Dr, CR)
(activity): card game
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Week 5 |
10/15 |
Accrual accounting
(activity): holding conference events
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Week 6 |
10/22 |
Internal control, cash and bank reconciliation
Case 1 Toshiba: accounting fraud (fraud triangle theory)
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Week 7 |
10/29 |
Revenue and receivables
Case 2 Bausch and Lomb (A)
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Week 8 |
11/05 |
Inventory
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Week 9 |
11/12 |
Mid-term exam |
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Week 10 |
11/19 |
Financial statement analysis
PPE/Depreciation/amortization |
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Week 11 |
11/26 |
Intangible assets
Case 3 Accounting Turbulence at Boeing
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Week 12 |
12/03 |
Long-term Liabilities
Case 4 Facebook acquisition of WhatsApp: the rise of intangibles
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Week 13 |
12/10 |
Equity financing
Case 5 Alibaba going public
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Week 14 |
12/17 |
Equity/IPO
Statement of cash flows
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Week 15 |
12/24 |
Presentation |
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Week 16 |
12/31 |
Presentation |
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Week 17 |
01/07 |
Final exam |
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