GISDepartment of Global and Interdisciplinary Studies
MAN300ZA（経営学 / Management 300）Financial Statement AnalysisFinancial Statement Analysis
Karen Kai Lin Lai
授業コードなどClass code etc
| 学部・研究科Faculty/Graduate school | GISDepartment of Global and Interdisciplinary Studies |
| 添付ファイル名Attached documents | |
| 年度Year | 2025 |
| 授業コードClass code | A6333 |
| 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 | F506 |
| 配当年次Grade | 3～4 |
| 単位数Credit(s) | 2 |
| 備考（履修条件等）Notes | |
| 他学部公開科目Open Courses | |
| 他学部公開（履修条件等）Open Courses (Notes) | |
| グローバル・オープン科目Global Open Courses | |
| 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) | 制度ウェブサイトの3．科目別の注意事項(1)GIS主催科目の履修上の注意を参照すること。 |
| 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 | |
| 旧科目との重複履修Duplicate Subjects Taken Under Previous Class Title | |
| カテゴリー（2024年度以降入学者）Category (commenced 2024 onwards) | 300-level Advanced Courses（上級） |
| カテゴリー（2020～2023年度入学者）Category (commenced 2020-2023) | 300-level Advanced Courses（上級） |
| カテゴリー（2016～2019年度入学者）Category (commenced 2016-2019) |
300-level Advanced Courses Business and Economy |
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授業の概要と目的（何を学ぶか）Outline and objectives
This course provides a comprehensive understanding of financial statement analysis and equips students with essential knowledge and skills to evaluate companies’ financial health and performance. It covers fundamental principles and theories necessary for interpreting financial statements, including understanding banking financial statements. While the course primarily consists of lectures, active participation, and class discussion are highly encouraged. By the end of this course, students will develop a comprehensive understanding of financial analysis and its crucial role in decision-making processes.
到達目標Goal
The goals of this course are to:
1.Understand the structure and content of financial statements.
2.Apply financial ratios and analytical techniques to assess company performance.
3.Conduct comprehensive financial analysis for decision-making processes.
4.Demonstrate critical thinking and communication skills through case studies and presentations.
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?
Will be able to gain “DP 1”, “DP 2”, and “DP 4”.
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. ）
At the start of each class, quizzes will be distributed or group discussions held to help students review key concepts before beginning a new chapter. Feedback will be provided after the quizzes: answers will be provided, followed by a short discussion and revision. I highly recommend that students utilize the lecture slides available on the Hosei Learning Management System (HOPPII) both during and after class.
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
Introduction
2[対面/face to face]：Overview of Financial Statement Analysis (Business Analysis)
Overview of Financial Statement Analysis (Business Analysis).
3[対面/face to face]：Balance sheet, Income statement, and cash flow statements
Balance sheet, Income statement, and cash flow statements
4[対面/face to face]：Financial Ratios 1
Financial Ratios 1
5[対面/face to face]：Financial Ratios 2 (Assignment 1)
Financial Ratios 2 (Assignment 1)
6[対面/face to face]：Analyzing Financing Activities (Assignment 1 is due)
Analyzing Financing Activities (Assignment 1 is due)
7[対面/face to face]：Analyzing Investing Activities
Analyzing Investing Activities
8[対面/face to face]：Analyzing Operating Activities
Analyzing Operating Activities
9[対面/face to face]：Return on Invested Capital and Profitability Analysis
Return on Invested Capital and Profitability Analysis
10[対面/face to face]：Comprehensive case study(Group Presentation)(Assignment 2)
Comprehensive case study(Group Presentation)(Assignment 2)
11[対面/face to face]：Comprehensive case study(Group Presentation)(Assignment 2 is due)
Comprehensive case study(Group Presentation)(Assignment 2 is due)
12[対面/face to face]：Understanding Banking Financial Statements
Understanding Banking Financial Statements
13[対面/face to face]：Review
Review
14[対面/face to face]：Wrap-up and the Final Exam
Wrap-up and the 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.)
Students are expected to read the assigned readings and slides of the next class before each class.
テキスト（教科書）Textbooks
None. Electronic handouts and reading material will be provided.
参考書References
For supplementary readings, please refer to "Financial Statement Analysis" by K. R. Subramanyam and John J. Wild (10th or 11th editions are also acceptable).
成績評価の方法と基準Grading criteria
Students will be evaluated based on assignments (30%), group presentation (20%), participation (20%), and final exam (30%).
学生の意見等からの気づきChanges following student comments
N/A
学生が準備すべき機器他Equipment student needs to prepare
None.
その他の重要事項Others
None.
Prerequisite
Basic knowledge of accounting principles and financial reporting is preferred.