日本語 English
| 開講年度/ Academic YearAcademic Year |
20252025 |
| 科目設置学部/ CollegeCollege |
経営学部/College of BusinessCollege of Business |
| 科目コード等/ Course CodeCourse Code |
BT195/BT195BT195 |
| テーマ・サブタイトル等/ Theme・SubtitleTheme・Subtitle |
|
| 授業形態/ Class FormatClass Format |
対面（全回対面）/Face to face (all classes are face-to-face)Face to face (all classes are face-to-face) |
| 授業形態（補足事項）/ Class Format (Supplementary Items)Class Format (Supplementary Items) |
|
| 授業形式/ Class StyleCampus |
講義/LectureLecture |
| 校地/ CampusCampus |
池袋/IkebukuroIkebukuro |
| 学期/ SemesterSemester |
春学期/Spring SemesterSpring Semester |
| 曜日時限・教室/ DayPeriod・RoomDayPeriod・Room |
月3/Mon.3 Mon.3 ログインして教室を表示する（Log in to view the classrooms.） |
| 単位/ CreditsCredits |
22 |
| 科目ナンバリング/ Course NumberCourse Number |
GBU3301 |
| 使用言語/ LanguageLanguage |
英語/EnglishEnglish |
| 履修登録方法/ Class Registration MethodClass Registration Method |
抽選登録/Lottery RegistrationLottery Registration（定員：10人/ Capacity：10） |
| 配当年次/ Assigned YearAssigned Year |
配当年次は開講学部のR Guideに掲載している科目表で確認してください。配当年次は開講学部のR Guideに掲載している科目表で確認してください。 |
| 先修規定/ Prerequisite RegulationsPrerequisite Regulations |
|
| 他学部履修可否/ Acceptance of Other CollegesAcceptance of Other Colleges |
履修登録システムの『他学部・他研究科履修不許可科目一覧』で確認してください。 |
| 履修中止可否/ Course CancellationCourse Cancellation |
〇（履修中止可/ Eligible for cancellation） |
| オンライン授業60単位制限対象科目/ Online Classes Subject to 60-Credit Upper LimitOnline Classes Subject to 60-Credit Upper Limit |
|
| 学位授与方針との関連/ Relationship with Degree PolicyRelationship with Degree Policy |
各授業科目は、学部・研究科の定める学位授与方針（DP）や教育課程編成の方針（CP）に基づき、カリキュラム上に配置されています。詳細はカリキュラム・マップで確認することができます。 |
| 備考/ NotesNotes |
Students will learn about analytical techniques to examine financial statements for corporate decision-making.
This is the deep analytics of financial statements. The course thoroughly analyzes financial statements, including evaluating sub-components of financial statements and other relevant data. We will also discuss the forecasting techniques of financial statements and the fundamentals of equity valuation.
| 1 | Introduction to Financial Statement Analysis [Chapter 1] |
| 2 | Using Financial Statements [Chapter 2] |
| 3 | Alternative Data Sources [Chapter 3] |
| 4 | Financial Ratio Analysis [Chapter 4] |
| 5 | Review chapters 1, 2, 3, and 4 Test 1 [Chapters 1-4] |
| 6 | Accounting Quality and Working Capital Analysis [Chapter 5] |
| 7 | Non-current Assets and Liabilities Analysis [Chapter 6] |
| 8 | Analysis of Cash Flows [Chapter 7] |
| 9 | Forecasting Pro Forma Financial Statements [Chapter 8] |
| 10 | Review chapters 5, 6, 7, and 8 Test 2 [Chapters 5-8] |
| 11 | Introduction to Equity Valuation [Chapter 9] |
| 12 | Further Issues in Forecasting [Chapter 10] |
| 13 | Financial Analysis Presentation [1] |
| 14 | Financial Analysis Presentation [2] Summary and Remarks |
板書 /Writing on the Board
スライド（パワーポイント等）の使用 /Slides (PowerPoint, etc.)
上記以外の視聴覚教材の使用 /Audiovisual Materials Other than Those Listed Above
個人発表 /Individual Presentations
グループ発表 /Group Presentations
ディスカッション・ディベート /Discussion/Debate
実技・実習・実験 /Practicum/Experiments/Practical Training
学内の教室外施設の利用 /Use of On-Campus Facilities Outside the Classroom
校外実習・フィールドワーク /Field Work
上記いずれも用いない予定 /None of the above
| 補足事項 (Supplementary Items) |
|---|
| In the class, students will be actively asked questions, so a proactive attitude is expected. This is a part of "Participation and Discussion" evaluation (10%). Active learning will be adopted. Students shall assume that a regular homework/assignment will be given. This is a part of "Homeworks/Assignments" evaluation (15%). Students should prepare for the group presentation that will be held in the 13th or 14th session (the contents of the presentation will be discussed during the class). |
Students are expected to read the relevant materials before each class.
Students shall work through the exercises/problems and examine the solution given.
Students shall complete all required assignments/assessments/evaluations.
Students should form a group, work, and prepare for the group presentation.
| 種類 (Kind) | 割合 (%) | 基準 (Criteria) |
|---|---|---|
| 平常点 (In-class Points) | 100 |
Homeworks/Assignments (15%) Participation and Discussion (10%) Test 1(25%) Test 2(25%) Group Report and Presentation(25%) |
| 備考 (Notes) | ||
| Detailed assessments will be informed in class. Any changes/updates will be communicated in-class. Feedback on the submitted assignment will be provided via the Learning Management System (Canvas) and/or during in-class sessions. | ||
| No | 著者名 (Author/Editor) | 書籍名 (Title) | 出版社 (Publisher) | 出版年 (Date) | ISBN/ISSN |
|---|---|---|---|---|---|
| 1 | Resutek, Robert J., Richardson, Vernon J. | Financial Statement Analysis (1st edition) | McGraw Hill | 2024 | 9781265332488 |
| その他 (Others) | |||||
| This is the recommended textbook. Different edition is acceptable. Students are not required to buy. | |||||
Basic math (around high-school level), Good academic English, Attention to detail.
Good understanding of MS Office (Word, Excel, Power Points) or equivalent software.
Students must bring writing utensils (pens) and calculators (non-computer/tablet/mobile calculator device) during every class. The best-recommended calculator is the financial calculator. If students decide to use a standard calculator, they need to memorize certain formulas. For the group report, students shall be familiar with and work on Microsoft Office (Word, Excel, PowerPoints) or equivalents. The ability to perform calculations in Excel (or spreadsheet equivalent) is essential for completing the group report.
Any changes/updates will be communicated in class.
Mainstream Course(Min.TOEIC:900)
Students will learn about analytical techniques to examine financial statements for corporate decision-making.
This is the deep analytics of financial statements. The course thoroughly analyzes financial statements, including evaluating sub-components of financial statements and other relevant data. We will also discuss the forecasting techniques of financial statements and the fundamentals of equity valuation.
| 1 | Introduction to Financial Statement Analysis [Chapter 1] |
| 2 | Using Financial Statements [Chapter 2] |
| 3 | Alternative Data Sources [Chapter 3] |
| 4 | Financial Ratio Analysis [Chapter 4] |
| 5 | Review chapters 1, 2, 3, and 4 Test 1 [Chapters 1-4] |
| 6 | Accounting Quality and Working Capital Analysis [Chapter 5] |
| 7 | Non-current Assets and Liabilities Analysis [Chapter 6] |
| 8 | Analysis of Cash Flows [Chapter 7] |
| 9 | Forecasting Pro Forma Financial Statements [Chapter 8] |
| 10 | Review chapters 5, 6, 7, and 8 Test 2 [Chapters 5-8] |
| 11 | Introduction to Equity Valuation [Chapter 9] |
| 12 | Further Issues in Forecasting [Chapter 10] |
| 13 | Financial Analysis Presentation [1] |
| 14 | Financial Analysis Presentation [2] Summary and Remarks |
板書 /Writing on the Board
スライド（パワーポイント等）の使用 /Slides (PowerPoint, etc.)
上記以外の視聴覚教材の使用 /Audiovisual Materials Other than Those Listed Above
個人発表 /Individual Presentations
グループ発表 /Group Presentations
ディスカッション・ディベート /Discussion/Debate
実技・実習・実験 /Practicum/Experiments/Practical Training
学内の教室外施設の利用 /Use of On-Campus Facilities Outside the Classroom
校外実習・フィールドワーク /Field Work
上記いずれも用いない予定 /None of the above
| 補足事項 (Supplementary Items) |
|---|
| In the class, students will be actively asked questions, so a proactive attitude is expected. This is a part of "Participation and Discussion" evaluation (10%). Active learning will be adopted. Students shall assume that a regular homework/assignment will be given. This is a part of "Homeworks/Assignments" evaluation (15%). Students should prepare for the group presentation that will be held in the 13th or 14th session (the contents of the presentation will be discussed during the class). |
Students are expected to read the relevant materials before each class.
Students shall work through the exercises/problems and examine the solution given.
Students shall complete all required assignments/assessments/evaluations.
Students should form a group, work, and prepare for the group presentation.
| 種類 (Kind) | 割合 (%) | 基準 (Criteria) |
|---|---|---|
| 平常点 (In-class Points) | 100 |
Homeworks/Assignments (15%) Participation and Discussion (10%) Test 1(25%) Test 2(25%) Group Report and Presentation(25%) |
| 備考 (Notes) | ||
| Detailed assessments will be informed in class. Any changes/updates will be communicated in-class. Feedback on the submitted assignment will be provided via the Learning Management System (Canvas) and/or during in-class sessions. | ||
| No | 著者名 (Author/Editor) | 書籍名 (Title) | 出版社 (Publisher) | 出版年 (Date) | ISBN/ISSN |
|---|---|---|---|---|---|
| 1 | Resutek, Robert J., Richardson, Vernon J. | Financial Statement Analysis (1st edition) | McGraw Hill | 2024 | 9781265332488 |
| その他 (Others) | |||||
| This is the recommended textbook. Different edition is acceptable. Students are not required to buy. | |||||
Basic math (around high-school level), Good academic English, Attention to detail.
Good understanding of MS Office (Word, Excel, Power Points) or equivalent software.
Students must bring writing utensils (pens) and calculators (non-computer/tablet/mobile calculator device) during every class. The best-recommended calculator is the financial calculator. If students decide to use a standard calculator, they need to memorize certain formulas. For the group report, students shall be familiar with and work on Microsoft Office (Word, Excel, PowerPoints) or equivalents. The ability to perform calculations in Excel (or spreadsheet equivalent) is essential for completing the group report.
Any changes/updates will be communicated in class.
Mainstream Course(Min.TOEIC:900)