國立中山大學 111學年度第2學期 課程教學大綱
National Sun Yat-sen University 111Academic year Course syllabus
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中文名稱 Course name(Chinese) |
財務報表分析 |
課號 Course Code |
BM324 |
英文名稱 Course name(English) |
FINANCIAL STATEMENT ANALYSIS |
課程類別 Type of the course |
講授類 | 必選修 Required/Selected | 選修 |
系所 Dept./faculty |
企業管理學系 |
授課教師 Instructor |
陳妮雲
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學分 Credit |
3 |
因應嚴重特殊傳染性肺炎(武漢肺炎),倘若後續需實施遠距授課,授課方式調整如下: |
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因應嚴重特殊傳染性肺炎(武漢肺炎),倘若後續需實施遠距授課,評分方式調整如下: |
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1.Participation:20% 2.Midterm:20% 3.Final :20% 4.Report:40%
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課程大綱 Course syllabus |
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課程目標 Objectives |
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Objective: The objective of this course is to provide students with hands-on experience in financial statement analysis. Students will be exposed to general tools of financial analysis, theoretical concepts, and practical forecasting and valuation issues. After taking this course, students will improve their analytical skills in using firms’ financial statements to measure firms’ performance and establish a basis for making reasonable forecast and valuation estimates.
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授課方式 Teaching methods |
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Academic Integrity: The teaching approach is lecture-based. Students are required for class participation, assignment, case discussion and group work, and exams. In meeting these requirements, students should comply with NSYSU honor code. Cellphone use during class is prohibited. Please be sure your cell phones are off before class begins and do not answer calls or sent text message during class For some reason you are running late, do not feel you should skip class. Please come in quietly. If you must leave class early, please tell me before class starts. Participation: Students are expected to read the relevant materials (text chapter and lecture) before attending class. Occasionally I will also arrange a case which reflects a real problem. Reviewing the case in advance is important for you to raise questions or express ideas. Full participation points will be awarded to students who are present in class and passionate in attending class discussion. If students cannot show up in class, you need to show me (email is not acceptable) a supporting document in person within the valid period that is one week preceding or one week after the class you did not show up to avoid being marked as absence. Midterm and Final exams: A midterm and the final exam are arranged to measure students’ learning progress. A midterm exams covers the topics from Week 1 to 7 while the final examines covers the topics from Week 10 to 14. All exams will be close book/lecture. Make-up exams are generally not allowed. If students miss an exam due to an illness or other emergency reason, it is your responsibility to notify the instructor, if possible, and provide the instructor with verified documents at least four days prior to the exam. Students with a justified absence from a midterm exam will be considered to add the weight of the midterm exam to the weight of the final exam. An unjustified exam absence is assigned the zero score. You can bring an A4-sized paper to attend the midterm and final exams, and write down information relevant to the exams on the double pages of this A4-sized paper. Report: The report can be done in teams. It involves a comprehensive real-time practice of a publicly traded company. I will provide more details on the Report closer to the date. Each team should turn in a chosen company in the third week of the semester. The goal is to empower students to apply the skills they learn in class to an actual company using real-world data. Students are free to choose their team members. Each team needs to hand in its chosen company name and team member in the third week of the course so they can do the analysis of their selected companies as the course proceeds. Students will present their report at the end of the semester, and turn in a written report following the presentation. Students are required to turn in part of report as the lecture proceeds. The whole complete report also needs to be submitted at the end the semester.
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評分方式﹝評分標準及比例﹞Evaluation (Criteria and ratio)等第制單科成績對照表 letter grading reference
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1.Participation:20% 2.Midterm:20% 3.Final :20% 4.Report:40%
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參考書/教科書/閱讀文獻 Reference book/ textbook/ documents
〔請遵守智慧財產權觀念,不可非法影印。教師所提供之教材供學生本人自修學習使用,不得散播及做為商業用途〕
No copies for intellectual property rights. Textbooks provided by the instructor used only for self-study, can not broadcast or commercial use
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序號 | 作者 | 書名 | 出版社 | 出版年 | 出版地 | ISBN# | No. | Auther | Title | Publisher | Year of publish | Publisher place | ISBN# | 1 | 杜榮瑞、薛富井、蔡彥卿、劉啟群 | 財務報表分析 | 東華書局 | | | | 2 | 劉順仁 | 財報就像一本故事書 | 時報出版 | | | |
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彈性暨自主學習規劃 Alternative learning periods
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每週課程內容及預計進度 Weekly scheduled progress |
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週次 | 日期 | 授課內容及主題 | Week | Date | Content and topic | 1 | 2023/02/12~2023/02/18 | Course Overview and Chapter 1: Introduction | 2 | 2023/02/19~2023/02/25 | Chapter 2: Financial Statements’ Environment and Limitation (Including Business and Strategy Analysis) | 3 | 2023/02/26~2023/03/04 | Chapter 3: Balance Sheet | 4 | 2023/03/05~2023/03/11 | Chapter 4&5: Income Statement, Tools of Financial Statement Analysis: Static and Dynamic Analysis | 5 | 2023/03/12~2023/03/18 | School Sports Day | 6 | 2023/03/19~2023/03/25 | Chapter 6: Ratio Analysis : Short-Term Solvency (Liquidity ) | 7 | 2023/03/26~2023/04/01 | Chapter 7: Ratio Analysis : Long-Term Solvency | 8 | 2023/04/02~2023/04/08 | Tomb Sweeping Festival | 9 | 2023/04/09~2023/04/15 | Midterm | 10 | 2023/04/16~2023/04/22 | Chapter 8: Ratio Analysis : Profitability | 11 | 2023/04/23~2023/04/29 | Chapter 10: Cash Flow Analysis (1) | 12 | 2023/04/30~2023/05/06 | Chapter 10: Cash Flow Analysis (2) | 13 | 2023/05/07~2023/05/13 | Chapter 11: Business Forecasts and Valuation (1) | 14 | 2023/05/14~2023/05/20 | Chapter 11: Business Forecasts and Valuation (2) | 15 | 2023/05/21~2023/05/27 | Final | 16 | 2023/05/28~2023/06/03 | Report Presentation | 17 | 2023/06/04~2023/06/10 | Report Submission | 18 | 2023/06/11~2023/06/17 | |
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課業討論時間 Office hours |
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時段1 Time period 1: 時間 Time:星期三14:00~16:00 地點 Office/Laboratory:CM4089-1 時段2 Time period 2: 時間 Time:星期四14:00~16:00 地點 Office/Laboratory:CM4089-1
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系所學生專業能力/全校學生基本素養與核心能力 basic disciplines and core capabilitics of the dcpartment and the university |
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系所學生專業能力/全校學生基本素養與核心能力 basic disciplines and core capabilities of the department and the university | 課堂活動與評量方式 Class activities and evaluation | 本課程欲培養之能力與素養 This course enables students to achieve. | 紙筆考試或測驗 Test. | 課堂討論︵含個案討論︶ Group discussion (case analysis). | 個人書面報告、作業、作品、實驗 Indivisual paper report/ assignment/ work or experiment. | 群組書面報告、作業、作品、實驗 Group paper report/ assignment/ work or experiment. | 個人口頭報告 Indivisual oral presentation. | 群組口頭報告 Group oral presentation. | 課程規劃之校外參訪及實習 Off-campus visit and intership. | 證照/檢定 License.
| 參與課程規劃之校內外活動及競賽 Participate in off-campus/ on-campus activities and competitions. | 課外閱讀 Outside reading. | ※系所學生專業能力 Basic disciplines and core capabilities of the department | |
1.基礎的管理知識(general knowledge of business management) 1. General knowledge of business management. | V | V | V | | V | | V | | | | | 2.溝通能力與團隊合作(Communication ability and team cooperation) 2. Communication ability and team cooperation. | V | | V | | V | | V | | | | | 3.問題解決能力(Ability of problem solution) 3. Ability of problem solution. | V | V | V | | V | | V | | | | | 4.倫理觀與社會責任實踐(Ethics and social responsibilities) 4. Ethics and social responsibilities. | | | | | | | | | | | | 5.國際觀(Global perspective)? 5. Global perspective. | | | | | | | | | | | | ※全校學生基本素養與核心能力 Basic disciplines and core capabilities of the university | |
1.表達與溝通能力。 1. Articulation and communication skills | V | | V | | V | | V | | | | | 2.探究與批判思考能力。 2. Inquisitive and critical thinking abilities | V | V | V | | V | | V | | | | | 3.終身學習能力。 3. Lifelong learning | V | V | V | | V | | V | | | | | 4.倫理與社會責任。 4. Ethnics and social responsibility | | | | | | | | | | | | 5.美感品味。 5. Aesthetic appreciation | | | | | | | | | | | | 6.創造力。 6. Creativity | | | | | | | | | | | | 7.全球視野。 7. Global perspective | | | | | | | | | | | | 8.合作與領導能力。 8. Team work and leadership | | | | | | | | | | | | 9.山海胸襟與自然情懷。 9. Broad-mindedness and the embrace of nature | | | | | | | | | | | |
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本課程與SDGs相關項目:The course relates to SDGs items: |
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本課程校外實習資訊: This course is relevant to internship: |
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