Logic and Techniques of Financial Statement Analysis

Overview

Course Introduction

1. Design adaptive learning module entrance according to different levels of learning requirements. In this course, three learning modules, preparation of knowledge, methods and tools and analytical techniques, are designed step by step according to the teaching contents. Students can flexibly choose different module entrances according to their accounting basis or learning requirements to conduct independent learning, so as to quickly and effectively acquire the knowledge they need;

2. The organic combination of theoretical teaching and practical cases. Several interrelated and independent knowledge points are designed according to the course contents and teaching objectives. The design of key knowledge points is concise and clear, and embodies the essence of teaching contents. At the same time, for some concepts that are difficult to understand or theories that need to be mastered, students' understanding of theoretical knowledge can be deepened by interspersing the teaching with small cases that are easy to understand or reading and thinking about practical cases after class to achieve the teaching purpose of "learning for application".

3. The course is widely accepted. Financial statements analysis can achieve two goals: one is to provide decision-making information for report users, the other is to conduct management diagnosis for enterprises. Therefore, learning report analysis well is equivalent to mastering effective decision-making and management tools. So the participants in this course include not only students in school, but also social students interested in capital markets，investment，financing, as well as financial personnel and managers of enterprises.

Awards (the following awards were awarded to the "Financial Statements Analysis" course)

(1) 2020-Quality Undergraduate Courses in Beijing;

(2) 2019-The first prize of the 11th Excellent Teaching Achievement of China University of Petroleum (Beijing)

(3) 2016-The "12th Five-year Plan" Outstanding Teaching Contribution Award, China university of Petroleum (Beijing)

(4) 2015- The first Outstanding Teaching Effect Award, China university of Petroleum (Beijing)

(5) 2014-Brand Course , China university of Petroleum (Beijing)

(6) 2013-Outstanding Works in Beijing division of the First National Micro-class Competition; The first prize of Micro-class Competition, China University of Petroleum (Beijing)

(7) 2011- The second prize of the 7th Excellent Teaching Achievement Award, China university of petroleum (Beijing)

(8) 2009-The first prize of Young Teachers Teaching Basic Skills Competition, The best demonstration award, China University of Petroleum (Beijing)

Assessment Mechanism

The course is divided into three modules: Video unit, Text unit and Assignments and Exam unit, with a full score of 100, a qualified score of 60 and an excellent score of 85.

Full mark: 100

Syllabus

Course Introduction

Knowledge Preparation Module

Module Content Introduction

Chapter I Basic Knowledge of Financial Statements Analysis

1.1 Function of Financial Statements Analysis
1.2 Users of Financial Statements Information
1.3 Regulatory System Restricting the Preparation of Financial Statements
1.4 Basis for Preparation of Financial Statements
Unit Test of Chapter 1 - Assignments

Chapter II Understanding Financial Statements

2.1 Understanding the Balance Sheet
2.2 Understanding Income Statement
2.3 Understanding Cash Flow Statement
2.4 Understanding Changes in Owner's Equity Statement
2.5 Logical Relationship of Four Financial Statements
Unit Test of Chapter 2 - Assignments

Chapter III Important Information of Financial Statements Analysis

3.1 Information Disclosure System of Listed Companies
3.2 Reading Techniques of Annual Report
3.3 How to Understand Audit Report
3.4 Difference Between Consolidated Statement and Parent Company Statement
3.5 Important Information in the Notes to the Statements
Unit Test of Chapter 3 - Assignments

Summary of Knowledge Preparation Module

Summary of Knowledge Preparation Module

Method Tool Module

Module Content Introduction

Chapter IV Common Analysis Methods of Financial Statements

4.1 Horizontal and Vertical Analysis Method
4.2 Ratio Analysis Method
4.3 Application and Limitation of Ratio Analysis Method
Unit Test of Chapter 4 - Assignments

Chapter V Logical Framework of Quality Analysis

5.1 Principle of Quality Analysis Method
5.2 Logical Paths of Quality Analysis Method
Unit Test of Chapter 5 – Assignments

Method Tool Module Summary

Method Tool Module Summary

Analysis Techniques Module

Module Content Introduction

Chapter VI Analysis Paths and Techniques of Income Statement

6.1 Specific Meaning of Income Statement Items
6.2 Analysis Techniques of Profit Structure Quality
6.3 Analysis Techniques of Profit Formation Quality
Unit Test of Chapter 6 – Assignment

Chapter VII Analysis Paths and Techniques of Changes in Owner's Equity Statement

7.1 Specific Meaning of Each Item in Changes in Owner's Equity Statement
7.2 Analysis Points and Techniques of Changes in Owners' Equity Statement Unit Test of Chapter 7
Unit Test of Chapter 7 – Assignment