日本語 English
| 開講年度/ Academic YearAcademic Year |
20262026 |
| 科目設置学部/ CollegeCollege |
GLAP/GLAPGLAP |
| 科目コード等/ Course CodeCourse Code |
OW446/OW446OW446 |
| 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 |
GLA3401 |
| 使用言語/ LanguageLanguage |
英語/EnglishEnglish |
| 履修登録方法/ Class Registration MethodClass Registration Method |
科目コード登録/Course Code RegistrationCourse Code Registration |
| 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。 https://www.rikkyo.ac.jp/about/disclosure/educational_policy/glap_e.html |
| 備考/ NotesNotes |
Financial statements is an important source of information for financial decisions. Our goal is first to understand these statements and second, learn analytical techniques for examining financial statements to support corporate decision-making.
This course thoroughly analyzes financial statements. Firms use four financial statements, income statement, statement of owner’s equity, balance sheet and statement of cash flows to report their business actitivies. At the beginning of the course, students learns how to prepare these financial statements and understand how they interrelate. Later on, students will learn to calculate and compare financial ratios. Financial ratios are ways of comparing and investigating the relationships between different pieces of financial information. Then we move to learn a framework for analyzing financial statements through the lens of modern data analytics. This helps students move beyond simple preparation and manual calculation. Using the AMPS (Ask, Master, Perform, Share) model, students will learn to act as financial analysts. You will master the ability to extract data from financial reports, perform ratio and trend analysis using tools like Excel and Tableau, and visualize your findings to support real-world business decisions. Additionally, the course introduces students to the emerging role of Artificial Intelligence in Finance. Using supplementary readings, we will explore how corporate disclosures are structured as data and how modern sentiment analysis is changing how we interpret financial narratives.
| 1 | Course introduction |
| 2 | Basics of Financial Statements (1) |
| 3 | Basics of Financial Statements (2) |
| 4 | Financial Ratio Analysis (1) |
| 5 | Financial Ratio Analysis (2) |
| 6 | Mid-term test |
| 7 | Introduction to FSA and the AMPS Framework (Ask, Master, Perform, Share) (1) |
| 8 | Introduction to FSA and the AMPS Framework (Ask, Master, Perform, Share) (2) |
| 9 | Mapping the Business |
| 10 | Ratio analysis using Excel |
| 11 | Visualizing results |
| 12 | AI in finance (1) |
| 13 | AI in finance (2) |
| 14 | Final test 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 (10%). |
Students are expected to read the relevant materials before each class.
Students shall work through the exercises/problems and examine the solution given.
Students are required to follow the instructions given in each session and to work on homework assignments for about 2 hours before and after each session.
| 種類 (Kind) | 割合 (%) | 基準 (Criteria) |
|---|---|---|
| 平常点 (In-class Points) | 100 |
Homeworks/Assignments (10%) Participation and Discussion (10%) Mid-term test(20%) Final test(20%) Presentations(20%) 最終レポート(Final Report)(20%) |
| 備考 (Notes) | ||
| Detailed assessments will be informed in class. Any changes/updates will be communicated in-class. | ||
| 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 |
| 2 | Cao, S., Jiang, W., Lei, L. | Business AI: Data Structures and Analytics, (1st edition) | SmartLearn Publishing | 2025 | 9781967109166 |
| その他 (Others) | |||||
| These are the two textbooks the instructor will use. Students are not required to buy the two textbooks. Copies of the textbooks are provided in the course when necessary. | |||||
Basic math (around high-school level), basic understanding of Excel
Any changes/updates will be communicated in class.
Financial statements is an important source of information for financial decisions. Our goal is first to understand these statements and second, learn analytical techniques for examining financial statements to support corporate decision-making.
This course thoroughly analyzes financial statements. Firms use four financial statements, income statement, statement of owner’s equity, balance sheet and statement of cash flows to report their business actitivies. At the beginning of the course, students learns how to prepare these financial statements and understand how they interrelate. Later on, students will learn to calculate and compare financial ratios. Financial ratios are ways of comparing and investigating the relationships between different pieces of financial information. Then we move to learn a framework for analyzing financial statements through the lens of modern data analytics. This helps students move beyond simple preparation and manual calculation. Using the AMPS (Ask, Master, Perform, Share) model, students will learn to act as financial analysts. You will master the ability to extract data from financial reports, perform ratio and trend analysis using tools like Excel and Tableau, and visualize your findings to support real-world business decisions. Additionally, the course introduces students to the emerging role of Artificial Intelligence in Finance. Using supplementary readings, we will explore how corporate disclosures are structured as data and how modern sentiment analysis is changing how we interpret financial narratives.
| 1 | Course introduction |
| 2 | Basics of Financial Statements (1) |
| 3 | Basics of Financial Statements (2) |
| 4 | Financial Ratio Analysis (1) |
| 5 | Financial Ratio Analysis (2) |
| 6 | Mid-term test |
| 7 | Introduction to FSA and the AMPS Framework (Ask, Master, Perform, Share) (1) |
| 8 | Introduction to FSA and the AMPS Framework (Ask, Master, Perform, Share) (2) |
| 9 | Mapping the Business |
| 10 | Ratio analysis using Excel |
| 11 | Visualizing results |
| 12 | AI in finance (1) |
| 13 | AI in finance (2) |
| 14 | Final test 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 (10%). |
Students are expected to read the relevant materials before each class.
Students shall work through the exercises/problems and examine the solution given.
Students are required to follow the instructions given in each session and to work on homework assignments for about 2 hours before and after each session.
| 種類 (Kind) | 割合 (%) | 基準 (Criteria) |
|---|---|---|
| 平常点 (In-class Points) | 100 |
Homeworks/Assignments (10%) Participation and Discussion (10%) Mid-term test(20%) Final test(20%) Presentations(20%) 最終レポート(Final Report)(20%) |
| 備考 (Notes) | ||
| Detailed assessments will be informed in class. Any changes/updates will be communicated in-class. | ||
| 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 |
| 2 | Cao, S., Jiang, W., Lei, L. | Business AI: Data Structures and Analytics, (1st edition) | SmartLearn Publishing | 2025 | 9781967109166 |
| その他 (Others) | |||||
| These are the two textbooks the instructor will use. Students are not required to buy the two textbooks. Copies of the textbooks are provided in the course when necessary. | |||||
Basic math (around high-school level), basic understanding of Excel
Any changes/updates will be communicated in class.