Financial Reporting National Taiwan University
Course Overview
Financial reporting provides a convenient and useful means of decision making for outside investors and internal managers. The required course Financial Reporting covers the accounting principles and methods used in preparing financial statements. It emphasizes the rationale for the fundamental accounting concepts, which provides a foundation to analyze and interpret accounting data, and to use accounting data in decision making. In addition, this course also emphasizes the application of the concepts and techniques to real-life cases. We will include 4 HBS cases, along with a group project that involves students’ analysis of companies by applying all concepts and techniques learned throughout the semester.
Learning Achievement
The objective of the course is to introduce the language of business and to train you in the analysis of financial statements. After completing the course, students should: - Understand how business activities are recorded in financial statements - Be able to prepare financial statements - Identify issues related to categories of assets, liabilities and equity in Balance Sheet. - Be able to know “why” for the accounting treatments, in addition to “how” for the accounting treatments. - Apply ratio analysis to companies in different industries. - Aware of ways companies engage in earnings management activities by topics that we covered. - Be able to perform a complete analysis of a company, and to present to outside investors.
Competence
Course prerequisites
Class Participation/Discussion_10% Problem Set Assignments _ 10% Group case assignments_ 15% Mid-term exam _ 25% Final exam _ 25%. Group presentation/report_ 15%
