《Business and Financial Statement Analysis》Syllabus

Course Number:           2310020811

Course Name:               Business and Financial Statement Analysis

Instructors:                    Kang Yongke

Required Text:            Zhang Xianzhi and Chen Youbang. Financial Analysis (9th edition) [M]. Dalian: Dongbei University of Finance and Economics Press, 2019.

Course Description:   This course is a required course for undergraduate students majoring in financial management. Through the study of this course, students can master the basic theory and basic method of financial statement analysis, master the calculation of basic financial indicators, and have the basic financial data analysis ability. Master the analysis of financing activities, investment activities and business activities, and be able to skillfully use these methods to analyze the profitability, operating capacity, solvency and growth capacity of enterprises, and be able to comprehensively use comprehensive methods to analyze financial statements.

                                                                                                   Credit/Teaching Hours

Outline of UG CPC Topics Covered in this Course:  (3Credits/48 Teaching Hours)

I. Financial Analysis Theory                           3Teaching Hours

- Connotation and goal of financial analysis

- The emergence and development of financial analysis

- The system and content of financial analysis;

- Forms and functions of financial analysis

II. Financial Analysis Information Basis                      2Teaching Hours

-Types of financial analysis information

- The connotation and function of annual report

- accounting statement

- affiliated notes to accounting statement

- Audit reports and internal control information

- Financial analysis legal and policy basis

III. Financial Analysis Procedures and Methods                 3Teaching Hours

- Basic procedures and steps of financial analysis;

- Strategic analysis and accounting analysis;

- Ratio analysis and factor analysis;

- Financial comprehensive analysis and evaluation of technology;

- Graphic analytic method.

IV. Balance Sheet Analysis                  8Teaching Hours

- Purpose and content of balance sheet analysis;

- Analysis of balance sheet level;

- The balance sheet analysis of vertical;

- Project analysis the balance sheet.

V.   Statement Analysis of Changes in Owners' Equity             3Teaching Hours   

- The purpose and content of the analysis of the statement of changes in owners' equity;

- Statement of changes in owners' equity of the general analysis;

- The dividend decision and financing behavior analysis of the impact of owner's equity.

VI. Income Statement Analysis                                3Teaching Hours

- Purpose and content of income statement analysis

- Income statement comprehensive analysis

- Division analysis of income statement

- Itemized analysis of income statement

VII.. Cash flow Statement Analysis                           3Teaching Hours

- Purpose and content of cash flow statement analysis

- Analysis of cash flow statement changes

- Analysis of major items in cash flow statement

- Comprehensive analysis of cash flow and profit

Ⅷ. Enterprise Profitability Analysis                          3Teaching Hours

- Purpose and content of profitability analysis;

- Capital operation profit ability analysis;

- Assets management profitability analysis;

- Commodity business profitability analysis;

- The listed company profitability analysis.

Ⅸ. Income Statement Analysis                              3Teaching Hours

- Enterprise operation capability analysis

- Analysis of total assets operation capacity;

- Analysis of current assets turnover speed;

- Analysis of effect of the fixed asset utilization;

Ⅹ. Enterprise Solvency Analysis                             3Teaching Hours

- Purpose and content of solvency analysis;

- Enterprise short-term debt paying ability analysis;

- The enterprise long-term debt paying ability analysis;

Ⅺ. Enterprise Development Ability Analysis                   3Teaching Hours

- The purpose and content of enterprise development ability analysis;

- Individual development capacity analysis;

- Enterprise overall development ability analysis;

Ⅻ. Comprehensive Analysis and Performance Evaluation         3Teaching Hours

- Purpose and content of comprehensive analysis and performance evaluation

- Dupont financial comprehensive analysis and its development

- Comprehensive evaluation of business performance

XⅢ. Trend Analysis and Predictive Analysis                    2Teaching Hours

- Purpose and content of trend analysis and predictive analysis

- Financial statement trend analysis

- Predictive analysis of financial statements

IX. Enterprise Value Assessment                            3Teaching Hours

- The connotation and method of enterprise value evaluation;

- On the basis of cash flow of the value of assessment;

- On the basis of the economic profits of value assessment;

- On the basis of price or price multiplier value assessment;

                  Total (Teaching Hours)           40  

Summary of UG CPC Topics Covered in this Course:                   (48Teaching Hours)