|
|
|
|
|
|
|
|
|
|
The goal of this course is to enable students to handle financial accounting information appropriately and effectively in business case studies. The main issue is how we should use financial statements to understand the economics of a firm under study.
|
|
|
1. Course orientation
2. Basic concepts of financial accounting
3. A framework for business analysis and valuation using financial statements
4. The analysis of financial statements(1)
5. The analysis of financial statements(2)
6. The analysis of financial statements(3)
7. The analysis of financial statements(4)
8. The analysis of financial statements(5)
9. Accrual accounting and valuation(1)
10. Accrual accounting and valuation(2)
11. Accrual accounting and valuation(3)
12. Accrual accounting and valuation(4)
13. Case study presentation(1)
14. Case study presentation(2)
15. Case study presentation(3)
|
|
|
|
Students should come to class well-prepared for discussions on the topics treated in the text and cases.
|
|
|
・Be able to analyze, interpret and evaluate financial statement information in business case studies.
・Be able to reformulate financial statements to identify the value generation in a business.
|
|
|
・Be able to explain the advantages and disadvantages of using financial statement information in business analysis.
・Be able to appreciate the value implicaitons of accounting information.
|
|
|
Class participation (20%)
Presentations (30%)
Take-home assignment (50%)
|
|
|
【成績評価の基準表】
| 秀(S) | 優(A) | 良(B) | 可(C) | 不可(F) |
| 履修目標を越えたレベルを達成している | 履修目標を達成している | 履修目標と到達目標の間にあるレベルを達成している | 到達目標を達成している | 到達目標を達成できていない |
|
|
履修目標：授業で扱う内容（授業のねらい）を示す目標
到達目標：授業において最低限学生が身につける内容を示す目標
|
|
|
・This course will be conducted online using the Zoom meeting application. A stable internet connection is required to use Zoom, so please make sure you have access to the internet before the start of online classes.
・Course materials and homework assignments will be distributed through YNU Learning Management System.
・Each student will make a presentation on business analysis using financial statements.
|
|
|
|
|
|
|
|
|
|
|
|
|
Financial Statements, Accrual Accounting, Accounting Standards, Business Analysis, Valuation
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|