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課程名稱 |
財務報導
Financial Reporting |
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開課學期 |
104-1 |
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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 |
林嬋娟 |
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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 |
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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 |
星期一7,8,9(14:20~17:20) |
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上課地點 |
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備註 |
本課程以英語授課。GMBA degree students only.限GMBA學位生。教室：管院玉山廳。與許文馨合開
限本系所學生(含輔系、雙修生)
總人數上限：66人 |
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Ceiba 課程網頁 |
http://ceiba.ntu.edu.tw/1041GMBA7099_ |
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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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為確保您我的權利,請尊重智慧財產權及不得非法影印
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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 analyse 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 3 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 to outside investors.
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課程要求 |
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預期每週課後學習時數 |
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Office Hours |
另約時間 |
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指定閱讀 |
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參考書目 |
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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 |
9/14 |
Introduction/ Overview of financial reporting/ Financial Statement |
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Week 2 |
9/21 |
Financial Statement formats/ The Mechanics of Accounting: Accounting Equation, Balance Sheet, Statement of Comprehensive Income
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Week 3 |
9/28 |
Mid-Autumn Festival
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Week 4 |
10/05 |
The Accounting Cycle
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Week 5 |
10/12 |
Accrual accounting, Adjusting entries, Closing entries
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Week 6 |
10/19 |
Internal control and Cash
Case 1: IPHONE
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Week 7 |
10/26 |
Valuing accounts receivables
Inventory and the cost of sales
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Week 8 |
11/02 |
Mid-term exam
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Week 9 |
11/09 |
Inventory
Case 2: Bausch & Lomb
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Week 10 |
11/16 |
Analyzing financial statements
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Week 11 |
11/23 |
PPE/ Intangible assets
Depreciation/amortization
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Week 12 |
11/30 |
Long-term liabilities
Case 3: Delta and Singapore Airline
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Week 13 |
12/07 |
Equity
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Week 14 |
12/14 |
Investments
Case 4: Silic
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Week 15 |
12/21 |
The statement of cash flows
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Week 16 |
12/28 |
Presentation
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Week 17 |
1/04 |
Presentation
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Week 18 |
1/11 |
Final exam
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