課程資訊
課程名稱
財務報導
Financial Reporting 
開課學期
106-1 
授課對象
管理學院  管理學院企業管理碩士專班(GMBA)  
授課教師
許文馨 
課號
GMBA7099 
課程識別碼
749EM1210 
班次
 
學分
3.0 
全/半年
半年 
必/選修
必修 
上課時間
星期一7,8,9(14:20~17:20) 
上課地點
玉山廳 
備註
本課程以英語授課。
限GMBA班學位生
總人數上限:66人 
Ceiba 課程網頁
http://ceiba.ntu.edu.tw/1061GMBA7099_ 
課程簡介影片
 
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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*** 

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.
 
課程要求
待補 
預期每週課後學習時數
 
Office Hours
 
指定閱讀
待補 
參考書目
N/A 
評量方式
(僅供參考)
   
課程進度
週次
日期
單元主題