Course title
8M107300
Financial Statement Analysis

miyauchi takashi
Class name
Financial Statement Analysis
Keywords
  • Balance Sheet
  • Profit and Loss
  • Profitability
  • Safety
  • Growth
Course description
We will teach you how to read the balance sheet, income statement, cash flow statement and help you understand the structure and role of the financial statements. And as a way to judge the financial situation of a company, we teach indices to analyze financial statements from the viewpoint of profitability, safety and growth potential. Finally, using case examples, we analyze the financial statements of companies and practice to judge financial situation.
Purpose of class
You learn that you can judge the financial situation of a company by conducting financial analysis. And you will learn how to conduct financial analysis from the viewpoint of profitability, safety and growth potential. Finally, you can conduct a financial analysis of a company and explain the financial situation of the company.
Goals and objectives
  1. Understanding the structure and role of financial statements.
  2. Learn how to calculate profitability, safety and growth potential.
  3. To conduct financial analysis and to be able to explain the financial situation of a company
Language
Japanese
Class schedule

Class schedule HW assignments (Including preparation and review of the class.) Amount of Time Required
1. Structure of financial statements (roles of financial statements, corporate activities and financial statements) Chapters 1 to 2 of the reference book 45minutes
2. Balance sheet (asset item, liability item, net asset) Chapter 3 of the reference book 45minutes
3. Consolidated Balance Sheet (Items that are summed and offset, consolidated specific items) Chapter 3 of the reference book 45minutes
4. Income Statement (Operating Income, Ordinary Profit, Current Profit) Chapter 4 of the reference book 45minutes
5. Cash flow statement (sales activities, investment activities, financial activities) Chapter 5 of the reference book 45minutes
6. Notes of accounting policies (valuation of inventories, accounting for reserves) Chapter 6 of the reference book 45minutes
7. Case study (corporate performance and financial condition) 1st ~ 6th review 45minutes
8. Viewpoints and methods of analysis (stakeholders, company characteristics, purpose of use) Chapter 7 of the reference book 45minutes
9. Analysis of profitability (ROE, ROA, return on sales, capital turnover) Chapter 8 of the reference book 45minutes
10. Analysis of productivity (added value, labor productivity) Chapter 9 of the reference book 45minutes
11. Analysis of safety (flow ratio, capital ratio, current account ratio) Chapter 10 of the reference book 45minutes
12. Risk analysis (risk of uncertainty, change in performance, leverage) Chapter 11 of the reference book 45minutes
13. Analysis of growth (company growth, shareholder's perspective, PER) Chapter 12 of the reference book 45minutes
14. Utilization for securities investment (CAPM theory, stock value valuation model) Chapter 13 of the reference book 45minutes
15. Final exam (carry out financial analysis using cases) 1st ~ 14th review 45minutes
Total. - - 675minutes
Relationship between 'Goals and Objectives' and 'Course Outcomes'

Final exam Total.
1. 20% 20%
2. 50% 50%
3. 30% 30%
Total. 100% -
Evaluation method and criteria
In the final exam, you can solve calculation problem of profitability, safety and growth:60%
In final exams, you can describe the comprehensive financial analysis of case companies:80%
Textbooks and reference materials
· "Financial Statement Analysis" (Author: Hisakatsu Sakurai, Publisher: Chuokeizaisha)
· Power point materials at each time
Prerequisites
N/A
Course objectives
Office hours and How to contact professors for questions
  • About 30 minutes before and after class
Relation to the environment
Non-environment-related course
Regionally-oriented
Non-regionally-oriented course
Development of social and professional independence
  • Course that cultivates an ability for utilizing knowledge
  • Course that cultivates a basic problem-solving skills
Active-learning course
About half of the classes are interactive
Last modified : Thu Mar 23 23:17:13 JST 2017