FINANCIAL STATEMENT ANALYSIS - Texas Aamp;M University, College 财务报表分析-德克萨斯amp；M大学，学院.docVIP

FINANCIAL STATEMENT ANALYSISPRIVATE ACCT/FINC 447 Fall 2012 Syllabus Instructor: Gary Giroux Meeting Time/ Section 501: TTh 3:55-5:10, WCBA 161 Location: Section 502: TTh 5:30-6:45, WCBA 161 Office: 449F Wehner Webpage: /giroux [click on ACCT447] Email: g-giroux@ Office Hours: TTh: 2:30-3:50; Wednesday 2-3 Texts: Giroux, Core Concepts of Financial Analysis: A User Approach, Wiley Giroux, Earnings Magic and the Unbalance Sheet: The, Search for Economic Reality, Wiley Prerequisites: ACCT 229 230, ACCT 315 or ACCT 327, FINC 341 Overview Purpose: This course focuses on users of financial information and their needs, rather than the preparation of accounting data. Key users are creditors and equity investors. Central to this focus is the information contained in financial reports of SEC-reporting corporations. Key components of the course will include management incentives for earnings management and how to detect manipulation; earnings quality; how to predict financial problems and potential for default and bankruptcy; standard analysis techniques; basic financial issues; and investment evaluation techniques. A set of financial analysis projects will be the primary focus of analysis. Structure: There are two modules, with an exam at the end of each: Module 1: Financial analysis Module 2: Earnings management Grading: Mid-term exams 150 points Final 180 Financial analysis projects 90 Peer evaluations 10 Class projects, quizzes, class Discussion attendance 70 Total 500 points  450 - 500 points A 400 - 449 B 350 - 399 C 300 - 349 D Below 300 F Goals—you should be able to: Conduct a complete financial analysis systematically. Compute standard financial ratios an