Course Syllabus

Course Information：

Year-Semester	Course Number	Course Name	Phase	Credits	Hours	Required/Elective	Instructor	Class	Student NO.	Withdraw	Note
Fall Semester Year 2026	362111	Financial Statement Analysis	1	3.0	3	▲	Hung-Kun Chen	4IFM3	61	0

Course Plan：

Instructor	Hung-Kun Chen　Office Hours
Email	hkchen@ntut.edu.tw
Last Updated	2026-06-07 23:38:31
Course Objective	This course is designed to equip students with the ability to interpret and analyze financial statements and to use financial data for evaluating a firm’s value. Topics covered include: (1) the mechanics of financial statements, (2) the impact of industry structure on firm profitability, (3) accounting analysis, (4) earnings forecasting, and (5) valuation based on forecasted accounting information. The course is aimed at anyone whose career might involve working with financial data. Throughout the course, we will focus on the interpretation, evaluation, and application of financial accounting concepts and theory. We will emphasize communication skills, critical thinking, decision-making skills, and real-world issues in financial accounting. 本課程旨在培養學生解釋和分析財務報表並使用這些財務數據評估公司價值的能力。課程內容涵蓋的主題包括：(1) 財務報表運作的機制、(2) 產業結構對公司獲利能力的影響、(3) 會計分析、(4) 獲利預測、以及 (5) 基於預測會計數據衡量公司價值。本課程適用於任何未來想投入分析財務數據的人。在整個課程中，我們將重點放在財務會計概念和理論的解釋、評估和應用。我們將強調溝通技巧、批判性思考、決策技巧和現實世界中的財務會計議題。
Course Schedule	Week 1: Introduction to the course Week 2: Ch1. Framework for Business Analysis and Valuation Using Financial Statements Week 3: Ch2. Strategy Analysis (1/2) (Mid-Autumn Festival, No classes on Friday) Week 4: Ch2. Strategy Analysis (2/2) / Quiz #1 (Ch2) on Friday Week 5: Ch3. Overview of Accounting Analysis (1/2) (National Day Bridge Holiday, No classes on Friday) / Quiz #1 (Ch3) on Wednesday Week 6: Ch3. Overview of Accounting Analysis (2/2) Week 7: Ch4. Implementing Accounting Analysis (1/2) / Quiz #3 (Ch4) on Wednesday Week 8: Ch4. Implementing Accounting Analysis (2/2) Week 9: Midterm Exam (Ch1, Ch2, Ch3, Ch4) on Wednesday Week 10: Ch5. Financial Analysis (1/2) / Quiz #4 (Ch5) on Friday Week 11: Ch5. Financial Analysis (2/2) Week 12: Ch6. Prospective Analysis: Forecasting (1/2) / Quiz #5 (Ch6) on Friday Week 13: Ch6. Prospective Analysis: Forecasting (2/2) Week 14: Ch7. Prospective Analysis: Valuation Theory and Concepts Week 15: Ch10. Credit Analysis (1/2) / Quiz #6 (Ch10) on Friday Week 16: Ch10. Credit Analysis (2/2) (Constitution Day, No classes on Friday) Week 17: Flexible Teaching Week / Final Exam on Wednesday (Ch5, Ch6, Ch7, Ch10) / New Year Holiday (No classes on Friday) Week 18: Flexible Teaching Week / Assignment oral presentation (Online)
Evaluation and grading policy	1. Attendance & course participation: 10% 2. Quizzes (six times): 15% 2-1. Translate English to Chinese 2-2. Ten word or phrases, each time 2-3. Ex: financial statement analysis = 財報分析 or 財務報表分析 3. Midterm exam: 30% (Multiple-choice and calculation questions) 4. Final exam: 35% (Multiple-choice and calculation questions) 5. Assignment / Online presentation: 10% (Report on Firm’s forecasting earrings and its stock valuation)
Materials	All right reserved. Do not reproduce without permission. Foreign-language textbooks:Yes Required textbook: 1. Palepu, Healy, and Peek, Business Analysis and Valuation: IRFS Edition, 5th edition, Cengage Publishing (華泰文化代理) Reference textbook: 1. 郭敏華，財務分析與企業評價，華泰文化 2. 杜榮瑞、薛富井、蔡彥卿、劉啟群，財務報表分析(第二版)，東華書局
The access to curricular consultation	By appointment Office: Hong Yu Technology Research Building 638 Email: hkchen@ntut.edu.tw Phone: +886-27712171#5918
Expanding teaching and resources	● 混成學習 (Blended Learning) 課程結合實體授課與線上學習（同步視訊／非同步活動）。 Combines face-to-face instruction with online learning (including synchronous video sessions or asynchronous activities). ● 數位科技融入 (Digital Technology Integration) 運用生成式AI、VR/AR、IoT、IRS等新興科技輔助教學與評量。 Utilizes emerging technologies such as Generative AI, VR/AR, IoT, and IRS (Interactive Response Systems) to facilitate teaching and assessment.
The course corresponds to the SDGs	SDG1：消除貧窮（No Poverty） SDG8：尊嚴就業與經濟發展（Decent Work and Economic Growth）
Does the course incorporate AI	● 使用生成式AI作為教學過程的輔助工具（Use generative AI tools as an aid to the teaching process） ● 鼓勵學生使用生成式AI工具（Encourage students to use generative AI tools）
Note	1. The final exam will be held on Wednesday of Week 17 (two hours). Please note that there will be no class on Friday of that week due to the New Year holiday. The final exam accounts for 35% of the final grade. 2. The online assignment oral presentation will take place on Wednesday of Week 18 (two to three hours). Students are required to attend this event via Microsoft Teams. The oral presentation accounts for 10% of the final grade.