National Tsing Hua University

College of Technology Management

Course Syllabus

TM 501400 3 50
Course Number Credit Size of Limit


Course Title

Financial Statement Analysis
Course English Title

Yupei Hung
Instructor

kelly61607@gmail.com
Contact Information
Wed.
R902
Time 6:30pm-9:10pm Room

None
Prerequisite(s)
Aligned Learning Goals and Learning Objectives
Core capability
to be cultivated by this course Percentage

To understand the mechanism of the finance system through solid 30%

theoretical foundation and to apply quantitative financial analysis to
solve real-world financial issues.

20%
To learn the knowledge of financial management, corporate finance,
financial derivatives, and risk management.

To acquire the ability to innovate, integrate, and develop new 15%

research areas.

20%
To develop the ability to work across different disciplines.

To develop teamwork spirit, to acquire the ability to communicate 15%

effectively, and to have broad knowledge across humanities, social
science and natural science with international perspective.

Course Objectives
1. Be able to read between the lines of financial statements and know when to be skeptical.
2. Be able to identify and estimate the relevant costs for decisions.
3. Be able to use the tools of financial analysis to detect the business risk.
4. Students are expected to become more valuable participants in discussions of corporate
strategy in the workplace in the future.
 National Tsing Hua University
College of Technology Management
Course Syllabus

Course Description
The course will cover financial statements from a users perspective. Both concepts and
tools to analyze and interpret financial data will be provided student. The course contents
include financial reporting principle, cost management, financial ratio analysis, financial
forecasting and investment opportunities evaluation. The course will not focus on compiling
the financials. Instead, the course focuses on applying accounting information in business
activities analysis and decision making.

Textbooks
CFA Frank J. Fabozzi, Pamela Peterson Drake, Analysis of Financial Statements, 3rd Edition,
John Wiley & Sons, 2012
References
1. Anthony T. Cope, Michael A. Broihahn, Wendy L. Pirie, Elaine Henry, Thomas R.
Robinson, International Financial Statement Analysis, 3rd Edition, John Wiley & Sons,
2015
2. Richard Lambert, Financial Literacy for Managers: Finance and Accounting for Better
Decision-Making, Wharton Digital Press, 2012

Teaching Approach
Lectures, case reading, case report and presentation.

Grading
1. Class Participation: 30%
2. Team Project: 35%
3. Final exam: 35%
Course Schedule

Week Date Topic

Week 1 2/15 Chapter 1 Financial Statement Analysis: An Introduction
Week 2 2/22 Chapter 2 Understanding Three Financial Statements: Income
Statement, Balance Sheet and Cash Flow Statement
Week 3 3/1 Chapter 2 Understanding Three Financial Statements: Income
Statement, Balance Sheet and Cash Flow Statement
Week 4 3/8 Chapter 3 Other Disclosure in Financial Report
 National Tsing Hua University
College of Technology Management
Course Syllabus

Week 5 3/15 Chapter 4 Horizontal Analysis and Vertical Analysis

Week 6 3/22 Chapter 5 Ratio Analysis for Financial Statements
Week 7 3/29 Chapter 5 Ratio Analysis for Financial Statements
Week 8 4/5 NTHU Festival week, No Class
Week 9 4/12 Team Presentation I
Week 10 4/19 Chapter 6 Using Cost Information in Decision Making
Week 11 4/26 Chapter 7 Evaluating Investment Opportunities: Cash Flow Analysis
Week 12 5/3 Chapter 7 Evaluating Investment Opportunities: Cash Flow Analysis
Week 13 5/10 Chapter 8 The Reliability of Disclosure and Audits
Week 14 5/17 Chapter 9 Forecasting and Valuation
Week 15 5/24 Chapter 10 Mergers and Acquisitions
Week 16 5/31 Chapter 11 Is Fraud Detectable?
Week 17 6/7 Team Presentation II
Week 18 6/14 Final Exam

Course Related Links