《FinancialReportingandAnalysis》课程教学大纲.docx

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CapitalUniversityofEconomicsandBusiness

OverseasChineseCollege

CourseSyllabus

YearandSemester

CourseName

Fall(Sophomore)

FinancialReportingandAnalysis

CourseCode

FA202

CourseType

CourseCredits

CourseHours

Prerequisites

?GeneralEducation(Required)?GeneralEducation(Elective)

?BasicDisciplinaryCourse?ProfessionalCourse(Required)

?ProfessionalCourse(Elective)?ProfessionalCourse(Expanded)

4

64

FA102

Instructor:

ContactInformation

OfficeHours

LearningCenter

Grade/Section

CourseTime/Place

Textbook:

K.R.Subramanyam.FinancialStatementAnalysis(11thEdition).ChinaRenminUniveristyPress,Beijing,ISBN978-7-300-19634-3.

ReferenceBook

MartinFridson.FinancialStatementAnalysis(4thEdition).ChinaRenminUniversityPress,Beijing,ISBN：978-7-300-23037-5

CourseDescription

“FinancialReportingandAnalysis”isacourseofadvancedlevelfinancialaccountingforInternationalAccountingClass.Aftercompletingthiscourse,studentswillbeabletoapplythebasicprofessionalskillsoffinancialstatementanalysis,understandtherelevantbusinessandaccountingenvironments,andexploretherealbusinessoperations.Intheprocessofteaching,howtoanalyzefinancialstatementandfinancialratiosinprofessionaltreatmentispracticedbystudentswhowillbequalifiedforfurtherstudyoninvestmentdecision-making.

ThiscoursebuildsuponwhatyoulearnedinFinancialAccountingandforgesaprofessionalpathinfinancialstatementanalysis.Themainpurposeofthecourseistoequipstudentswithanalyticalskillsnecessarytomakecreditanalysis,valueanalysisandbusinessactivitiesanalysis.Whileknowledgeontechnicalaspectsoffinancialaccountingisnotnecessarytounderstandandinterpretfinancialstatements,thisknowledgeiscriticaltobeabletounderstandadvancedtopicsinaccounting.

StudentLearningOutcomes

Aftercompletingthiscourse,studentswillbeableto:

Knowle