NCHU Course Outline

Course Name	(中) 財務報表分析(4038)
	(Eng.) Financial Statement Analysis
Offering Dept	Department of Accounting
Course Type	Elective			Credits	3	Teacher	王韶濱
Department	Department of Accounting / Undergraduate			Language	Chinese	Semester	2026-SPRING
Course Description	The ability to understand and analyze financial statements is important to effective decision making by investors, creditors, analysts, consultants and managers. Financial Statement Analysis equips students with the necessary skills to succeed in the increasingly competitive business environment. This course provides theory and concepts together with practice on financial statements analysis skills. It is aimed to help students to apply the critical knowledge in all the financial decisions.
Prerequisites

Relevance of Course Objectives and Core Learning Outcomes(%)			Teaching and Assessment Methods for Course Objectives
Course Objectives	Competency Indicators	Ratio(%)	Teaching Methods	Assessment Methods
All perspective management knowledge	1.Independent Thinking	100	topic Discussion / Production Networking / Distance Education Exercises Discussion Lecturing	Written Presentation Attendance Oral Presentation Assignment Quiz
Course Content and Homework/Schedule/Tests Schedule
Week Course Content Week 1 COURSE INTRODUCTION Week 2 Ch 1 Introduction to Investing and Valuation Ch 2 Introduction to the Financial Statements Week 3 Ch 3 How Financial Statements Are Used in Valuation Ch 4 Cash Accounting, Accrual Accounting, and Discounted Cash Flow Valuation Week 4 Ch 5 Accrual Accounting and Valuation: Pricing Book Values Ch 6 Accrual Accounting and Valuation: Pricing Earnings Week 5 Ch 7 Valuation and Active Investing Ch 8 Viewing the Business Through the Financial Statements Week 6 Ch 9 The Analysis of the Statement of Shareholders' Equity Ch10 The Analysis of the Balance Sheet and Income Statement Week 7 References reports Week 8 Ch11 The Analysis of the Cash Flow Statement Ch12 The Analysis of Profitability Week 9 Ch13 The Analysis of Growth and Sustainable Earnings Week 10 Ch14 The Value of Operations and the Evaluation of Enterprise Price-to-Book Ratios and Price-Earnings Ratios Week 11 Ch15 Anchoring on the Financial Statements: Simple Forecasting and Simple Valuation Week 12 Ch16 Full-Information Forecasting, Valuation, and Business Strategy Analysis Week 13 Ch17 Creating Accounting Value and Economic Value Week 14 Ch18 Analysis of the Quality of Financial Statements Week 15 Ch19 The Analysis of Equity Risk and Return Week 16 Ch20 The Analysis of Credit Risk and Return self-directed learning    01.Participation in professional forums, lectures, and corporate sharing sessions related to industry-government-academia-research exchange activities.    02.Viewing multimedia materials related to industry and academia.    03.Preparing presentations or reports related to industry and academia.
Evaluation
Attendance & Participation 25% Quizzes & Assignments 25% Group Report 50%
Textbook & other References
Financial Statement Analysis and Security Valuation, Stephen H. Penman(5e), 2012, McGraw Hill, 華泰代理 (ISBN：9789863414872)
Teaching Aids & Teacher's Website
n/a
Office Hours
13-14 Wednesdays or by appointment: Email: spwang@nchu.edu.tw Tel: 2284 0828 #659
Sustainable Development Goals, SDGs(Link URL)
04.Quality Education   08.Decent Work and Economic Growth include experience courses：N

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Update Date, year/month/day：2026/02/22 06:29:05	Printed Date, year/month/day：2026 / 5 / 25
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