Course Syllabus

Course Information：

Year-Semester Course Number Course Name Phase Credits Hours Required/Elective Instructor Class Student NO. Withdraw Note

Fall Semester
Year 2025 348058 Financial Statement Analysis 1 3.0 3 ▲ Hung-Kun Chen 4IFM3A 61 0 　

Year-Semester	Course Number	Course Name	Phase	Credits	Hours	Required/Elective	Instructor	Class	Student NO.	Withdraw	Note
Fall Semester Year 2025	348058	Financial Statement Analysis	1	3.0	3	▲	Hung-Kun Chen	4IFM3A	61	0

Course Plan：

Instructor Hung-Kun Chen　Office Hours

Email hkchen@ntut.edu.tw

Last Updated 2025-05-28 10:10:30

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 Week 4: Ch3. Overview of Accounting Analysis / Quiz #1 (Ch1 & 2) Week 5: Ch4. Implementing Accounting Analysis (1/2) / Quiz #2 (Ch3) / National Day (no classes on Friday) Week 6: Ch4. Implementing Accounting Analysis (2/2) / Quiz #3 (Ch4) Week 7: Ch5. Financial Analysis (1/2) / Quiz #4 (Ch5) Week 8: Ch5. Financial Analysis (2/2) Week 9: Midterm Exam Week (Ch1, Ch2, Ch3, Ch4, Ch5) Week 10: Ch6. Prospective Analysis: Forecasting (1/2) Week 11: Ch6. Prospective Analysis: Forecasting (2/2) / Quiz #5 (Ch6) Week 12: Ch7. Prospective Analysis: Valuation Theory and Concepts (1/2) / Quiz #6 (Ch7) Week 13: Ch7. Prospective Analysis: Valuation Theory and Concepts (2/2) Week 14: Final oral presentation (1/4) Week 15: Final oral presentation (2/4) Week 16: Final oral presentation (3/4) Week 17: New Year Holiday (no classes on Thursday) Week 18: Midterm Exam Week / Final oral presentation (4/4) / Analyst report is due on Jan 11th, 2026

Evaluation and grading policy 1. Attendance & course participation: 10% 2. Quizzes (six times): 20% 3. Midterm exam: 40% 4. Final exam: 30%, no. Replace it with: (4-1) Final oral presentations from Dec 11th, 2024. (4-2) Analyst report (up to TEN pages in A4 size), due on Jan 11th, 2026. (4-3) 3-4 students within a group. ONE final oral presentation & analyst report (2 to 3 students within a group). Analyst report is due on Jan 11th, 2026 (up to TEN pages in A4 size).

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

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 AI2：鼓勵學生使用生成式AI工具（Encourage students to use generative AI tools）

Note
　

Instructor	Hung-Kun Chen　Office Hours
Email	hkchen@ntut.edu.tw
Last Updated	2025-05-28 10:10:30
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 Week 4: Ch3. Overview of Accounting Analysis / Quiz #1 (Ch1 & 2) Week 5: Ch4. Implementing Accounting Analysis (1/2) / Quiz #2 (Ch3) / National Day (no classes on Friday) Week 6: Ch4. Implementing Accounting Analysis (2/2) / Quiz #3 (Ch4) Week 7: Ch5. Financial Analysis (1/2) / Quiz #4 (Ch5) Week 8: Ch5. Financial Analysis (2/2) Week 9: Midterm Exam Week (Ch1, Ch2, Ch3, Ch4, Ch5) Week 10: Ch6. Prospective Analysis: Forecasting (1/2) Week 11: Ch6. Prospective Analysis: Forecasting (2/2) / Quiz #5 (Ch6) Week 12: Ch7. Prospective Analysis: Valuation Theory and Concepts (1/2) / Quiz #6 (Ch7) Week 13: Ch7. Prospective Analysis: Valuation Theory and Concepts (2/2) Week 14: Final oral presentation (1/4) Week 15: Final oral presentation (2/4) Week 16: Final oral presentation (3/4) Week 17: New Year Holiday (no classes on Thursday) Week 18: Midterm Exam Week / Final oral presentation (4/4) / Analyst report is due on Jan 11th, 2026
Evaluation and grading policy	1. Attendance & course participation: 10% 2. Quizzes (six times): 20% 3. Midterm exam: 40% 4. Final exam: 30%, no. Replace it with: (4-1) Final oral presentations from Dec 11th, 2024. (4-2) Analyst report (up to TEN pages in A4 size), due on Jan 11th, 2026. (4-3) 3-4 students within a group. ONE final oral presentation & analyst report (2 to 3 students within a group). Analyst report is due on Jan 11th, 2026 (up to TEN pages in A4 size).
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
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	AI2：鼓勵學生使用生成式AI工具（Encourage students to use generative AI tools）
Note