MANAGEMENT ACCOUNTING 2
経済学部 - 経営学科
EMGS5040
コース情報
担当教員: 若林 利明
単位数: 2
年度: 2024
学期: 春学期
曜限: 水1
形式: 対面授業
レベル: 200
アクティブラーニング: あり
他学部履修: 可
評価方法
授業参加
リアクションペーパー
中間試験
授業期間中
詳細情報
概要
This course is designed for students interested in acquiring basic financial analysis, valuation and investment skills. Using a well renowned textbook, students will learn various analytic tools by calculating financial ratios. Acquiring basic financial analysis and valuation skills is important. Financial Statement have many uses, but the predominant one is to provide information for investing in business. Everyday, millions of shares and corporate bonds are traded in the world's capital markets, and prices are set to value these securities. Investors wish to know what firms are worth so they can ascertain at what price to trade. They turn to financial statement analysis to get an indication of the underlying value of this firm. This course focuses on these investors. It is assumed that students are familiar with basic bookkeeping and financial accounting. It is recommended to complete at least one of the following courses before enrolling in this class: 簿記会計学入門 or Principles of Accounting. Official language is English and no Japanese language is permitted in the class. Students are expected to participate in the class actively. Bring a calculator to solve quizzes in the class.
目標
Students should be able to: (i) explain different roles of financial statements for analysis and valuation, (ii) apply analytic tools to financial statements, (iii) understand various valuation methods, (iv) analyse and value a company to make investment recommendation.
授業外の学習
On average, students are expected to spend one and a half hours to prepare for a class.
所要時間: 190分
スケジュール
- Introduction to the course
- Financial Statement Analysis
- Fundamental Analysis of Financial Statement for Investing
- How Financial Statements Are Used in Valuation
- Capital Budgeting
- The Valuation Model: Basics
- The Valuation Model: Exercise
- Mid-term exam
- Cash Accounting and Accrual Accounting
- Discounted Cash Flow Model
- Accrual Accounting and Valuation: Basics
- Accrual Accounting and Valuation: Exercise
- Valuation and Active Investing: Basics
- Valuation and Active Investing: Exercise
教科書
Penman, S, H. 2013. Financial Statement Analysis and Security Valuation. McGraw-Hill.
参考書
Nothing