NHTC1108 — FINANCIAL ANALYSIS

Financial Analysis follows the course Corporate Finance. In Corporate Finance course, students study 03 basic roles of corporate finance, including capital budgeting, capital-raising management and working capital management. Financial Analysis is advanced course, helping students improve ability to analyze a company through reading and understanding financial statements of the company, which are balance sheet, income statement and cash flow statement. Besides, Besides, operation ability, financing ability, investment ability, profitability and forecasting are also mentioned.

Main topics will be covered as follows:

Understand basic contents of financial analysis activities.

Understand basic contents of financial statements, including balance sheet, income statement and cash flow statement.

Analyze financial situation of a company through its financial ratio.

Use methods to evaluate company past’s performance and then construct short-term operation schedule and forecast future outcomes.

Understand inter-corporate investment.

Understand red flags related to financial statement quality.

Assignment and Exam

There will be two in-class examinations including the final examination. There are no make-up examinations. Absence from a scheduled examination without approval of the instructor and a valid written excuse will result in a grade of zero.

Approval to be absent from an examination will be granted only in the case of extreme personal emergency. If approval is granted by the instructor, the student must make up the examination/quiz immediately. To pass the course, students should take all two examinations on the scheduled dates. Missing one examination will result in failure in this course.

The examinations will be opened book and based on assigned readings, lectures, and homework problems.

Calculator may be used during examinations.

Group project reports will be due in week 12.

Late Assignments

All assignments are due by the date and time specified in the assignment. Late assignments will be penalized 30% per calendar day (not merely per class period) beginning with the due date. After three late days, acceptance of the assignment is at my discretion. No extensions, no exceptions. It is your responsibility to know the due dates and to plan accordingly.

Class Participation

Class participation points will be based on general class attendance, contribution in class and compliance with the class rules delineated below. Poor class attendance, little contribution in class or non-compliance with class rules will result in a poor class participation grade.

Below are class rules:

Arrive on time and be seated and ready to begin when the class begins. If you do arrive late for more than 30 minutes, you will not be counted for that class. Note that this class is intended for registered students only.

Come prepared - read the readings assigned.

Turn off cell phones during classes.

Do not engage in individual discussions

No food in class time

Participate by contributing comments and questions during the discussions. The instructor will call on students during the class if participants do not volunteer.

Please use common courtesy and polite manners in class.

I have no tolerance for acts of academic dishonesty.

Communication:

Studies show that students who engage in one-on-one discussions with the instructor about the course receive better grades. I, therefore, encourage your discussion with me. You can communicate during office hours, email or in class discussions. You also are welcome to make separate appointments. I will be available before and after class, but only for short questions. I also encourage feedback on the classes, lectures, teaching and reading material. We enhance the class every semester and your thoughts are valuable in the process.

Intellectual Property:

All materials presented in class lectures including PowerPoint presentations and those materials given are intellectual property of the instructor unless otherwise copyrighted. Any reproduction or publication of this material without prior written permission is strictly forbidden.

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