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1、FINANCIALSTATEMENTANALYSISACCT/FINC447Fall2012SyllabusInstructor:GaryGirouxMeetingTime/Section501:TTh3:55-5:10,WCBA161Location:Section502:TTh5:30-6:45,WCBA161Office:449FWehnerWebpage:https://web.acct.tamu.edu/giroux[clickonACCT447]Email:g-giroux@tamu.eduOfficeHours
2、:TTh:2:30-3:50;Wednesday2-3Texts:Giroux,CoreConceptsofFinancialAnalysis:AUserApproach,WileyGiroux,EarningsMagicandtheUnbalanceSheet:The,SearchforEconomicReality,WileyPrerequisites:ACCT229&230,ACCT315orACCT327,FINC341Overview&Purpose:Thiscoursefocusesonusersoffinanc
3、ialinformationandtheirneeds,ratherthanthepreparationofaccountingdata.Keyusersarecreditorsandequityinvestors.CentraltothisfocusistheinformationcontainedinfinancialreportsofSEC-reportingcorporations.Keycomponentsofthecoursewillincludemanagementincentivesforearningsma
4、nagementandhowtodetectmanipulation;earningsquality;howtopredictfinancialproblemsandpotentialfordefaultandbankruptcy;standardanalysistechniques;basicfinancialissues;andinvestmentevaluationtechniques.Asetoffinancialanalysisprojectswillbetheprimaryfocusofanalysis.Stru
5、cture:Therearetwomodules,withanexamattheendofeach:Module1:FinancialanalysisModule2:EarningsmanagementGrading:Mid-termexams150pointsFinal180Financialanalysisprojects90Peerevaluations10Classprojects,quizzes,classDiscussion&attendance7010Total500points10450-500pointsA
6、400-449B350-399C300-349DBelow300FGoals—youshouldbeableto:·Conductacompletefinancialanalysissystematically.·Computestandardfinancialratiosandotherfinancialanalysistechniques.·Useavailablesourcesoffinancialinformation,includingtheInternet.·Interpretratiosandothersign
7、alsinthecontextofspecificdecisions.·Analyzecomplexaccountinginformationeffectivelyandbeabletointerpretearningsmanagementtechniquesandtheirimpactonaccountingnumbers.·Calculateandinterpretfinancialmodels,includingtheDuPontModel,Altman’sZ-scoreandvaluationmodels.·Anal
8、yzespecificcomplextopics,includingpensions,mergersandglobaloperations.AcademicIntegrityStatement"AnAggiedoesnotlie,cheatorsteal,ortoleratethosewh
