MBA Online

Financial Statement Analysis
Financial statement analysis plays a very prominent role for credit and capital markets. This course helps students learn basic tools for analyzing financial statements and evaluating the financial condition of firms. Main topics include financial ratio analysis, credit analysis, assessment of earnings quality, evaluation of the impact of alternative accounting methods, and various equity valuation methods. Various real world case exercises will provide students with practical experience to work on financial statements.

FINA1001 Financial statement analysis

Semester : 2
For Student of Year : 2 & 3

This course covers the basic issues and principles of fundamental analysis, which deals with the valuation of a firm’s equity shares and debt by using the information of financial statements. The objective of this course is to enable students to understand the key financial statements, important elements of financial statement analysis, and the application of financial statement analysis to forecasting and valuation analysis.

Extra Information

Prerequisite: BUSI1002 Introduction to Accounting.

Financial Statement Analysis (EKM 3204)

This course provides an overview of estimating the value of publicly traded company, using information extracted from financial accounting. Students are exposed to the valuation process which consists of analyzing the industry and the economic environment of the company, analyzing the accounting methods the company uses, analyzing historical performance (including recent financial performance) relative to some benchmarks (such as industry numbers), projecting future financial performance, and estimating the value of the company. The course objectives are (1) to develop an understanding of the importance of relevant information in analyzing the prospect of a company, and (2) to develop necessary skills to analyze and judge the prospect of the company using financial statements and other relevant information.

Financial Statement Analysis (EKA 4101)

Focusing on the analysis of financial statements as an aid to making investment, lending and financial planning decisions, this course prepares students for accurate interpretation and analysis of the statements through the utilization of various case studies. The course adopts a modern approach to the topic of financial statements analysis. Although some attention is devoted to the mechanics of dissecting financial statements, the primary emphasis lies on development of an understanding of the market environment in which financial information is used.

There are four parts in this course. The first part introduces some basic knowledge in investment. Concept of risk and return in modern investment portfolio, how to calculation Beta and draw Capital Market Line, Asset allocation process, kinds of financial instruments, margin trading , trading in the stock exchange, over the counter, price driven market and dealer market, how to composite stock market index. Two cases are included in this part: 1) pension fund balance analysis of a young employee. 2)How to diversify in investment.

Fundamental analysis are described in detail in part II. Students are required to grasp Up to down method, the following concept are included: how money policy, fiscal policy and economic variable influence stock market, what is the relation among business cycle, active investment and passive investment, different definition of industries, classification of industries, life cycle of industry, five competitive forces of industry, classification of monopoly. Operating and financial statement analysis are discussed in the chapter of company analysis . Following models are included: Discounted Dividend Model, Constant Growth Model, Two Stage Model, Economic Value Added Model, Relative Valuation Model. Also, the following cases are included: 1)arbitrage models for non-negotiable stock-owners. 2)Investment philosophy debate between Rogers and Xianping Lang. 3)From Company analysis to Financial statement analysis .

The third part of the course is technical analysis, moving average lines are included. Students are required to do trend analysis, graph analysis , K line analysis, grasp long term, mid term and short term indicators. The case in this part is comparative analysis on investment strategy .

The last part is about behavior finance. The following concept will be discussed: difference between efficient market hypothesis and behavior finance, limitations of arbitrage, psychological explanation of behavior finance, information hypothesis and price pressure hypothesis on financial analysts recommending. A case will be discussed : efficient market hypothesis and its implication to investors.

Students will be asked to take part in a practical activities : managing Alpha-Students Managed Mutual Fund. This portfolio will include active and passive investment: (1)There will be 1 manager in the active portfolio, and 1 strategy analyst and 6 industrial analysts. (2)There will be 2 students in the passive portfolio, which will tract ETF50. Manager’s responsibility is to reduce tract error.

Accounting has become more and more important in our daily life nowadays. Accounting which actually is an economic information system not only provides information to the users and readers, but also helps them make appropriate decisions to support corporate.

Financial accounting is one of the core classes for MBA. The main contents include account and double-entry accounting, monetary fund, accounts receivable, inventory, investment, fixed assets, intangible and other assets, liabilities, owners’ equity, expense and cost, revenue and income, balance sheet, income statement, statement of cash flow, financial statement analysis, etc. The course demands students to understand and learn basic knowledge and techniques. And it will foster students’ ability to solve practice financial accounting problems.

The main contents of this course include accounting assumptions, general accounting principles, form of financial statements, accounting equation, double entry, accounting cycle, account receivable analysis, inventory measurement, investment analysis, fixed assets, intangible assets, current liabilities, long term liabilities, owners equity, balance sheet, income statement, the statement of cash flows, financial statement analysis, etc.

Master Program
Advance topics in finance
Advanced Topics on Human Resources Management
Applied Econometrics
Applied Time Series Analysis
Brand Management
Data Mining and Applications
Decision Making
Enterpreneurship
Financial Economics
Financial Econometrics
Financial Engineering
Financial Statement Analysis
Game Theory
Industrial Organization
International Business
International Business:Theory and Empirical Research
International Trade
Internet System Development
IPHD Strategy 2008 Syllabus
Knowledge Management
Marketing Research
Organization and Management of Company
Project Management
Research in Consumer Behavior
Research Methods in Marketing
Seminar in Auditing Research
Security Markets and Investments
Seminars on Financial Accounting Research
Seminar on Management Accounting Research
Seminar on Marketing Classics
Seminar on Organizational Behavior
Strategy Implementation
Topics in Advanced Econometrics
Topics in Advanced Microeconomic Theory
Topics in MIS Research