GISDepartment of Global and Interdisciplinary Studies

Financial Statement Analysis course is to study the dynamics of practical accounting - students are expected to learn how the environment affects the financial statements and how to glean information from the financial statements. In order for students to understand the corporate environment, students will cover topics on introduction to corporate taxation as well as contemporary issues such as corporate fraud, enterprise risk management, and Sustainability Reporting.

Students will be able to become familiar with reading and analyzing corporate financial statements. A fictitious company based on the real-world corporate financial statements are used for case studies in this course allowing students to see practical uses of ratios, taxation and International Accounting Financial Statements (IFRS) accounting standards to analyze corporate financial numbers. Furthermore, students will consolidate their understanding on how corporate environment will be affected by the impact of fraud, income tax, international taxation, enterprise risk management and sustainability reporting.

Will be able to gain “DP 1”, “DP 2”, and “DP 4”.

英語 / English

At the beginning of class, feedback for the previous class is given using some comments from submitted reaction papers.

Method of instruction will be a mixture of lectures and discussion on issues arising from the completion of question practice.

Submission of assignments and feedback will be via the Learning Management System.

あり / Yes

なし / No

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]：Revision of Basic Accounting Concepts

Revision of double entries and review of the financial statements format.

2[対面/face to face]：Revision of Basic Accounting Concepts

Revision of double entries and review of the financial statements format.

3[対面/face to face]：Using Financial Statements for Short-Term Analysis (1)

Apply ratios for a short-term financial analysis.
Apply the technique of short-term financial analysis to the real corporate financial numbers.

4[対面/face to face]：Practical Analysis of Financial Ratios 1

Question practice on the use of financial ratios.

5[対面/face to face]：Practical Analysis of Financial Ratios 2

Question practice on how double entries affect the use of financial ratios.

6[対面/face to face]：Impact of Working Capital on Financial Ratios

Discuss the impact of working capital on financial ratios.

7[対面/face to face]：Impact of Working Capital on Financial Ratios

Question practice on working capital on financial ratios.

8[対面/face to face]：Revision on Ratios and How Impact Financial Ratios and Financial Statements.

Question practice.

9[対面/face to face]：Review of Lectures 1-8

Review of previous lectures 1-8.

10[対面/face to face]：Preparation of Cashflow Statement

Preparation of Cashflow Statement.

11[対面/face to face]：Review on the Preparation of Cashflow Statement

Review on the Preparation of Cashflow Statement.

12[対面/face to face]：Introduction to Income Tax

Discuss the tax system in Japan and how it impacts corporate behaviour

13[対面/face to face]：Corporate Fraud, Internal Controls and Sustainability Reporting

Corporate Fraud, Enterprise Risk Management and Sustainability Reporting.

14[対面/face to face]：Wrap Up & Review of All Lectures

Review of all lectures

Students are expected to read the assigned readings and slides of the next class before each class. Also, in addition to the preparation for the final presentation, there will be homework during the course. Preparatory study and review time for this class are 2 hours each.

None. Electronic handouts and reading material will be provided.

None

Projects / homework 20%,
Quizzes 15%, Mid-term exam 30%，and final examination 35%

N/A

None.

None.

Students are expected to have taken Accounting: A6282.