Financial Statement Analysis (CFA财务报表分析)

Dongbei University of Finance And Economics via XuetangX

Overview

In this course, students will learn to apply financial analysis methods and tools on the information provided by financial statements to evaluate profitability, solvency, liquidity and activity of a company. The features of the course include:

1.Profound Background. Based on international educational resource, the CFA Financial Statement Analysis course(English teaching) is developed from Financial Analysis course (Chinese teaching) by key members of its teaching team. Financial Analysis is a predominant course with the honors of National Quality Course, National Resource Share Course, First-class Undergraduate Course in Liaoning Province. Financial Analysis teaching team was selected as Huangdanian-Style Teaching Team and won National Teaching Achievement Award second prize and Liaoning Province Teaching Achievement Award first prize.

2. International Vision. As one of the Achievements of developing cooperative education with CFA INSTITUTE, this course integrates advantages and essence of CFA curriculum to be rigorous, practically based, timely updated and strict in logic. Those who plan to learn financial statement analysis systematically, as well as CFA candidates preparing for CFA exams, will benefit from taking this course.

3. Integrating China and the West. Providing people with knowledge required for working under multi-institutional background, this course adopts comparative analysis teaching method to explain the similarities and differences, advantages and disadvantages among International Accounting Standards, US Accounting Standards, and China Accounting standards, as well as their influences on financial statement analysis.

4. Simplifying the Complex. Involving abstractive concept, accounting knowledge could be difficult for students to learn. In this course, by setting exercises, examples and cases in practical scenarios, boring financial statements are turned into interesting storybooks that describe how managers are running a company. Lively and interesting teaching could spark interest in learning Financial Statement Analysis among students.

5. Engaging Lectures. To help students better digest learning material and improve learning efficiency, the course content is broken down into 60 segments and the lecture for each segment is about ten minutes in length. Including a combination of text, tables, images, charts, and graphics, PowerPoint slides are elaborately designed in an attractive fashion and a logical way to make it easier for students to navigate in Financial Statement Analysis system.

6. Competent Teaching Team. The teaching team of this course has two teachers with the experience of foreign study and visiting research. Having been deeply committed in bilingual and English teaching for over ten years and having abundant experience of teaching Financial Analysis, they are competent for delivering CFA Financial Statement Analysis course. The honors that the teaching team members have won include Prestigious Teacher of Ideological and Political Course by MOE, National Accounting Academic Leading Talents by MOF, Liaoning Provincial Outstanding Undergraduate Teacher, Liaoning Provincial English Teaching Brand Course for International Students in China and Liaoning Provincial First-Class Course, Liaoning Provincial Teaching Achievement Award, a second prize of Young College Teacher Teaching Competition, and Teaching Expert in Liaoning Provincial Young College Teachers.

Syllabus

Chapter 1 Introduction to Financial Statement Analysis

Section 1.1 Financial Statement Analysis & Financial Statements
Section 1.2 Financial Statements
Section 1.3 Supplemental Information

Chapter 2 Financial Reporting Standards

Section 2.1 The International Financial Reporting Standards
Section 2.2 Regulatory Authorities
Section 2.3 Qualitative Characteristics of Financial Reports
Section 2.4the Conceptual Framework for Financial Reporting

Chapter 3 Understanding Income Statements

Section 3.1 Introduction to Income Statement
Section 3.2 Revenue Recognition
Section 3.3 Expense Recognition
Section 3.4 Non-Recurring Items and Non-Operating Items
Section 3.5 Earnings Per Share (1)
Section 3.6 Earnings Per Share (2)
Section 3.7 Analysis of the Income Statement
Section 3.8 Comprehensive Income

Chapter 4 Understanding Balance Sheets

Section 4.1 Introduction to Balance Sheet
Section 4.2 Current Assets
Section 4.3 Current Liabilities
Section 4.4 Non-Current Assets
Section 4.5 Non-Current Liabilities & Equity
Section 4.6 Analysis of the Balance Sheet

Chapter 5 Understanding Cash Flow Statements

Section 5.1 Introduction to Cash Flow Statements
Section 5.2 Direct and Indirect Methods
Section 5.3 Cash Flow from Investing & Financing Activities
Section 5.4 Preparing the Cash Flow Statement: The Direct Method for Operating Activities
Section 5.5 Preparing the Cash Flow Statement: Investing & Financing Activities
Section 5.6 Overall Statement of Cash Flows
Section 5.7 Cash Flow Statement Analysis (1)
Section 5.8 Cash Flow Statement Analysis (2)

Chapter 6. Financial Analysis Techniques

Section 6.1 Introduction to Financial Analysis Techniques
Section 6.2 Cross-Sectional, Trend & Graphs Analysis
Section 6.3 Common Ratios Used In Financial Analysis
Section 6.4 Activity Ratios (1)
Section 6.5 Activity Ratios (2)
Section 6.6 Liquidity Ratios
Section 6.7 Solvency Ratios
Section 6.8 Profitability Ratios
Section 6.9 Integrated Financial Ratio Analysis
Section 6.10 Dupont Analysis
Section 6.11 Equity Analysis and Valuation Ratios

Chapter 7 Inventories

Section 7.1 Introduction to Inventories
Section 7.2 Inventory Valuation Methods (1)
Section 7.3 Inventory Valuation Methods (2)
Section 7.4 Periodic Versus Perpetual Inventory Systems
Section 7.5 The LIFO Method and LIFO Reserve

Chapter 8 Long-Lived Assets

Section 8.1 Acquisition of Long-Lived Assets
Section 8.2 Depreciation and Amortisation of Long-Lived Assets
Section 8.3 The Revaluation Model
Section 8.4 Impairment & Derecognition of Long-Lived Assets

Chapter 9 Income Taxes

Section 9.1 Differences between Accounting Profit and Taxable Income
Section 9.2 Examples

Chapter 10. Non-Current Liabilities

Section 10.1 Bonds Payable & Accounting for Bond Issuance (1)
Section 10.2 Bonds Payable & Accounting for Bond Issuance (2)
Section 10.3 Accounting for Bond Amortisation, Interest Expense, and Interest Payments (1)
Section 10.4 Accounting for Bond Amortisation, Interest Expense, and Interest Payments (2)
Section 10.5 Leases & Lessee Accounting
Section 10.6 Lessor Accounting