报表分析教学..doc

《财务报表分析》 Financial Statement Analysis Syllabus Part one: Overview Target Audience: The course is targeted to students of accounting and corporate finance-related fields. Students and professionals alike find the book beneficial in their careers as they are rewarded with an understanding of both the techniques of analysis and the expertise to apply them. The course is used for the undergraduate students. Prerequisites: Introductory financial accounting (or equivalent) ‘ Investment (or concurrent registration) Introductory corporate finance ( or concurrent registration) Course schedule: 2 hours/18 weeks items Topic and Reading Assignment hours 1 Overview of financial statement analysis (Ch.?1) 2 2 Financial reporting and analysis (Ch. 2) 2 3 Kodak ; Canada Steel Co. 2 4 Analyzing financing activities (Ch. 3: pp.?166-229; 38) 2 5 Kodak; airline industry 2 6 Analyzing investing activities (Ch.?4: pp. 258-328) 2 7 Kodak; Droog Co. 2 8 Special topics--investing activities (Ch.?5) 2 9 Analyzing operating activities (Ch.?6: pp. 404-482) 2 10 Kodak; Bike Company 2 12 Cash flow analysis (Ch.?7: pp. 506-551) 2 13 Kodak; Yahoo! 2 14 Return on invested capital (Ch. 8) 2 15 Profitability analysis (Ch. 9) 2 16 Kodak; Lands’ End 2 17 Prospective analysis (Ch. 10) 2 18 Credit analysis (Ch. 11: pp. 690-727) 2 15 Comprehensive case (pp. 840+) 2 Part Two: Contents The course has many objectives. Among other things, it will attempt to: (a) increase your comprehension of financial statements and their related footnotes, (b) introduce you to several tools and procedures common to financial statement analysis, (c) expand your understanding of the relationship between business transactions, environmental forces (e.g., political, economic, social) and reported financial information, (d) examine how financial statement information can help solve certain business problems, and (e) encourage you to think logically and creatively about the strengths and weakness