NCHU Course Outline
Course Name (中) 財務報表分析(2037)
(Eng.) Financial Statement Analysis
Offering Dept Department of Finance
Course Type Elective Credits 3 Teacher CHEN YU CHENG
Department Department of Finance/Undergraduate Language 中/英文 Semester 2024-FALL
Course Description 以財務分析師之角度看財務報表及會計資訊;探討一般公認會計原則(General Accepted Accounting Principles)背後所隱涵之資本及盈餘調控空間,並融入財務學、管理學之知識、以評估企業之價值與風險。本課程採16+2彈性自主學徐模式。
Prerequisites 會計學,會計學(一),會計學原理 self-directed learning in the course Y
Relevance of Course Objectives and Core Learning Outcomes(%) Teaching and Assessment Methods for Course Objectives
Course Objectives Competency Indicators Ratio(%) Teaching Methods Assessment Methods
1.To provide a framework for financial statement analysis in a user-oriented context.
2.To understand the implications and limitations of financial statements.
3.To understand the difference between General Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS).
2.Expertise and application
6.Business ethics
7.Expression and communication
50
30
20
Lecturing
Discussion
topic Discussion/Production
Assignment
Quiz
Oral Presentation
Course Content and Homework/Schedule/Tests Schedule
Week Course Content
Week 1 Introduction
Week 2 Framework of Financial Reporting
Week 3 Introduction to Financial Statements: Balance Sheet
Week 4 Introduction to Financial Statement: Comprehensive Income Statement
Week 5 Basics of Analysis
Week 6 Basics of Analysis
Week 7 Liquidity of Short-Term Assets
Week 8 Short-Term Debt-Paying Ability
Week 9 Long-Term Debt-Paying Ability
Week 10 Profitability Analysis-1
Week 11 For the Investor
Week 12 Med-Term Examination
Week 13 Case Study & Group Presentation
Week 14 Case Study & Group Presentation
Week 15 Case Study & Group Presentation
Week 16 Case Study & Group Presentation
Week 17 Flexible Teaching Week
Week 18 Flexible Teaching Week
Evaluation
Group case study and class participation …….……..….……………… 40﹪
Mid-term.…………………….………………….……………………….……………………….………………………. 30﹪
Group report & presentation…………..………………………..……………………………… 30﹪
Textbook & other References
Palepu, K. G., P. M. Healy and E. Peak, “Business Analysis and Valuation, IFRS edition”, 2nd edition, South-Western.
Teaching Aids & Teacher's Website
Gibson, C.H., “Financial Reporting and Analysis”, 13th edition, South-Western. (華泰書局代理)
Office Hours
依約訂時間
授課教師研究室:社管大樓639室、e-mail: ycchen@nchu.edu.tw
Sustainable Development Goals, SDGs
04.Quality Education   05.Gender Equality   08.Decent Work and Economic Growthinclude experience courses:N
Please respect the intellectual property rights and use the materials legally.Please repsect gender equality.
Update Date, year/month/day:2024/08/25 10:54:41 Printed Date, year/month/day:2024 / 9 / 08
The second-hand book website:http://www.myub.com.tw/