Course Name Year Term Period Faculty / Graduate School All Instructors Credits
50243:Special Topics on Business Management β (XB) § 50244:Special Topics on Accounting and Finance β (XB) § 50245:Special Topics on International Business β (XB) § 50246:Special Topics on Strategy and Marketing β (XB) § 50247:Special Topics on Organization and Management β (XB) 2024 Fall Tue4 College　Of　Business　Administration NAKAGAWA MAYUMI 2

Campus

OIC

Class Venue

AS358

Language

English

Course Outline and Method

This course focuses on the mechanics of Financial Statements Analysis by reading the statements prepared by global entities. How to accumulate and summarize financial data, how to read financial transactions, accounting valuation, and allocation are taught by analysis and interpretation of Financial Statements prepared under the U.S. GAAP and IFRS.

１．本科目は、財務分析を英語で学ぶ専門科目です。
　　（This course is a Financial Statement Analysis class offered in English.)
２．本科目は、国内学生と留学生が一緒に学習します。
　　（Domestic students and international students will study together in this course.)
３．本科目は、教員による講義を主体とした講義形式です。
　　 (This course is mainly consisted of lectures by an instructor.)

Student Attainment Objectives

Studying about the rules and regulations of Accounting Standards, the U.S. GAAP and IFRS, helps to understand how to interpret and analyze financial statements prepared by international corporations. The topics cover include ratio analysis, common size analysis and trend analysis, and various others.

Recommended Preparatory Course

Some accounting knowledge helps to understand the materials.
（会計知識が必要となる。）

This course targets students who have a minimum TOEFL®-ITP score of 520, TOEFL®-iBT score of 68 or TOEIC® score of 620 or equivalent.
（本科目の受講に当たっては、TOEFL iBT68 / ITP520,　TOEIC620相当以上の英語力を保持していることを目安です。）

Course Schedule

Lecture/Instructor（When there are multiple instructors) Theme
Keyword, References and Supplementary Information
1

Understanding the internationally accepted Accounting Standards – USGAAP, IFRS; Objective of analyzing Financial Statements; how to read Form 10-K

annual report and Form 10-K

2

Understanding about Financial Statements and management of business

structures of Balance Sheet, Income Statement, and Cash Flow Statement by using current financial statements issued by international companies

3

How each Financial Statement is related

How to read Balance Sheet, Income Statement, and Cash Flow Statement

4

Various methods to analyze Financial Statements 1

understanding about common size analysis, trend analysis, ratio analysis

5

Various methods to analyze Financial Statements 2

understanding about common size analysis, trend analysis, ratio analysis

6

Understanding where additional information can be found to analyze companies' financial conditions

annual report and Form 10-K; disclosure and notes

7

How to analyze financial condition: Illustration analysis 1

how to prepare and use Illustration analysis: getting familiar with drawing the diagrams of the global entities

8

How to analyze financial condition: Illustration analysis 2

study how to read the illustration prepared with various conditions

9

Case Study

how to utilize various analyses

10

How to read and analyze Cash Flow Statements

understand how a cash flow statement is related to B/S and I/S, and how to analyze C/F

11

Case Study

how to compare the financial condition of the competitors and/or different years' operations of a company

12

Case Study

how to compare the financial condition of the competitors and/or different years' operations of a company

13

Quiz

Review various analyses

14

review and working on projects

review analyses and financial statements

15

how to analyze the unique case of financial statements

to study as a review of the semester

Class Format

All classes will be held in person.

Recommendations for Private Study

It is very important for the students to review the topics covered at each class meeting.
We will discuss about project and homework at the first class meeting.

各授業の講義を必ず復習をし、内容を十分に理解すること。
プロジェクトや課題に関しては、第一回の授業内で詳細を説明する。

Possibilities to change the schedule depending on the situation.
スケジュールは変更となる場合がある。

Grade Evaluation Method

Kind Percentage Grading Criteria etc.
Final Examination (Written) 0

Report Examination
(A report to be submitted by the unified deadline)		 0

Exams and/or Reports other than those stated above, and Continuous Assessment　
(Evaluation of Everyday Performance in Class)		 100

30% - Quiz
40% - Project
30% - Homework

Grade Evaluation Method （Note）

Advice to Students on Study and Research Methods

Accounting is the subject to accumulate knowledge at each class meeting.　It is important to review the materials well each time.

復習をし、知識の蓄積が大切です。

Textbooks

Textbooks （Frequency of Use, Note）

The materials are provided.

Reference Books

Reference Books （Frequency of Use, Note）

Web Pages for Reference

How to Communicate with the Instructor In and Out of Class(Including Instructor Contact Information)

Learning Management System （manaba+R）,Talk with Students,Other (Separate instructions will be provided)

Other Comments

Email: mnr08138@pl.ritsumei.ac.jp
【科目ナンバリング・カリキュラムマップはこちらから/Click here to see the Curriculum-Map and Course-Numbering】
URL：https://www.ritsumei.ac.jp/students/pathways-future/course/curriculum.html/