GBPGBP (Global Business Program)
MAN300FB-A5526(経営学 / Management 300)Financial Statement AnalysisFinancial Statement Analysis
Hiroshi FUKUDA
授業コードなどClass code etc
学部・研究科Faculty/Graduate school | GBPGBP (Global Business Program) |
添付ファイル名Attached documents | |
年度Year | 2023 |
授業コードClass code | A5526 |
旧授業コードPrevious Class code | |
旧科目名Previous Class title | |
開講時期Term | 春学期授業/Spring |
曜日・時限Day/Period | 水3/Wed.3 |
科目種別Class Type | |
キャンパスCampus | 市ヶ谷 / Ichigaya |
教室名称Classroom name | 市BT‐0702 |
配当年次Grade | 2~4 |
単位数Credit(s) | 2 |
備考(履修条件等)Notes | |
他学部公開科目Open Program | |
他学部公開(履修条件等)Open Program (Notes) | |
グローバル・オープン科目Global Open Program | ○ |
成績優秀者の他学部科目履修制度対象Interdepartmental class taking system for Academic Achievers | |
成績優秀者の他学部科目履修(履修条件等)Interdepartmental class taking system for Academic Achievers (Notes) | |
実務経験のある教員による授業科目Class taught by instructors with practical experience | |
SDGsCPSDGs CP | |
アーバンデザインCPUrban Design CP | |
ダイバーシティCPDiversity CP | |
未来教室CPLearning for the Future CP | |
カーボンニュートラルCPCarbon Neutral CP | |
千代田コンソ単位互換提供(他大学向け)Chiyoda Campus Consortium | |
カテゴリーCategory |
専門教育科目/Business Administration Courses 専門科目/Intermediate/Advanced Courses of Business Administration |
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授業の概要と目的(何を学ぶか)Outline and objectives
Stakeholders such as investors, suppliers, customers, employees and regulators, etc. need to be able to analyze and interpret financial statements. Precise analysis of these documents can help both internal and external decision makers evaluate an organization's past performance and then predict its future performance. In class we focus our attention on some basic and important ratios and other analytical tools.
到達目標Goal
After studying Financial Statement Analysis, you should be able to:
1. Recognize and define the main elements(stock data) and ratios on the balance sheet of a corporation.
2. Recognize and define the principal elements(flow data) and ratios on the income statement of a corporation.
3. Recognize and define the principal elements(flow data) and ratios on the cash flow statement of a corporation.
4. Compute and interpret basic and important financial ratios that would be useful to each stakeholder.
5. Make use of knowledge gained in a business setting in the near future.
この授業を履修することで学部等のディプロマポリシーに示されたどの能力を習得することができるか(該当授業科目と学位授与方針に明示された学習成果との関連)Which item of the diploma policy will be obtained by taking this class?
This course is fairly related to the "DP1-2", "DP1-4", "DP2-1", "DP2-2", "DP3", "DP4" and "DP5" diploma policies.
授業で使用する言語Default language used in class
英語 / English
授業の進め方と方法Method(s)(学期の途中で変更になる場合には、別途提示します。 /If the Method(s) is changed, we will announce the details of any changes. )
This course is comprised partly of lectures, practices, and presentations by students. In each class, the instructor will first explain the topic of the day and students will do exercises. Participants are also required to make a presentation about corporate financial strength 3(three) times per semester. Feedback will be given to every student after each presentation in verbal and/or written form
アクティブラーニング(グループディスカッション、ディベート等)の実施Active learning in class (Group discussion, Debate.etc.)
あり / Yes
フィールドワーク(学外での実習等)の実施Fieldwork in class
なし / No
授業計画Schedule
授業形態/methods of teaching:対面/face to face
※各回の授業形態は予定です。教員の指示に従ってください。
1[オンライン/online]:Introduction
Course explanation
2[対面/face to face]:BS framework
Concepts of the balance sheet and practice
3[対面/face to face]:IS and CFS framework
Concepts of the income statement and cash flow statement and practice
4[対面/face to face]:Database and other company information
How to access and use a database
5[対面/face to face]:Profitability ratios - on the income statement
Return on sales, gross profit margin, concepts and practice
6[対面/face to face]:Profitability ratios - on the balance sheet and the income statement
Return on assets, return on equity, concepts and practice
7[対面/face to face]:Liquidity ratios - on the balance sheet
Current ratio, acid-test ratio, concepts and practice
8[対面/face to face]:Liquidity ratio - additional computation
Cash ratio, concepts and practice
9[対面/face to face]:Group/individual presentation and discussion or case study ①
Each student will present the topics they have learned.
10[対面/face to face]:Efficiency ratios
Inventory turnover, accounts receivable turnover, day's sales in receivables,
concepts and practice
11[対面/face to face]:Valuation ratios
Earnings per share(EPS), price/earning ratio(P/E), concepts and practice
12[対面/face to face]:Additional valuation ratios
Dividend yield, payout ratio, concepts and practice
13[対面/face to face]:Group/individual presentation and discussion or case study ②
Each student will present the topics they have learned.
14[対面/face to face]:Final exam
Final exam
授業時間外の学習(準備学習・復習・宿題等)Work to be done outside of class (preparation, etc.)
Preparing for class by reading materials will be key to succeeding in this course. Preparatory study and review time for this class are 2 hours each.
テキスト(教科書)Textbooks
Textbooks are not used in this course. Slides(handouts) based on the following reference book will be distributed in class.
参考書References
1. Axel Tracy(2012). Ratio Analysis Fundamentals(2nd Edition), AF.
2. Wayne A.Label(2013). Accounting for Non-Accountants, Sourcebook.
Other materials will be announced in class.
成績評価の方法と基準Grading criteria
Class contribution(presentation,discussion): 40% and Final Exam: 60%
学生の意見等からの気づきChanges following student comments
The instructor will try to give a clearer explanation.
学生が準備すべき機器他Equipment student needs to prepare
As free financial statements are available on the internet, a personal computer will expedite your work in class.
その他の重要事項Others
Since basic knowledge of Accounting is required, it is advisable that students have taken 'Introduction to Accounting'.
Prerequisites
Introduction to Accounting
Upon threat level change
Please note that the teaching approach may vary according to which threat level we are at: at level 1, this course will be held on campus, though at level 2 or higher, it will be held online.