2023 Faculty Courses School of Engineering Department of Industrial Engineering and Economics Graduate major in Industrial Engineering and Economics
Financial Statement Analysis and Valuation
- Academic unit or major
- Graduate major in Industrial Engineering and Economics
- Instructor(s)
- Kyoko Nagata
- Class Format
- Lecture (Face-to-face)
- Media-enhanced courses
- -
- Day of week/Period
(Classrooms) - 3-4 Mon (W9-425) / 3-4 Thu (W9-425)
- Class
- -
- Course Code
- IEE.D432
- Number of credits
- 200
- Course offered
- 2023
- Offered quarter
- 1Q
- Syllabus updated
- Jul 8, 2025
- Language
- English
Syllabus
Course overview and goals
This course aims to develop financial literacy, which is one of the essential abilities for any person in business and capital markets. The class starts with small retail business simulations. “Learning by doing” in a simple but practical setting gives students opportunities to gain better understanding of the consequences of managerial decisions through experiencing challenges that corporate managers face in running a business. In addition, class participants discuss various topics on corporate finance. Integrating the lessons from business start-up simulation with lectures on various financial topics helps students realize issues existing behind numbers.
Course description and aims
Students will have basic understandings of the following issues:
- Management decisions and their consequences
- Effective use of financial metrics
- Corporate governance and management decisions
Student learning outcomes
実務経験と講義内容との関連 (又は実践的教育内容)
Addressing various issues in business practice.
Keywords
Business decisions
Corporate governance
Corporate finance
Financial analysis
Earnings management
Competencies
- Specialist skills
- Intercultural skills
- Communication skills
- Critical thinking skills
- Practical and/or problem-solving skills
Class flow
This course will use a variety of methods including business game, readings, case assignments, and discussions, with special focus on group works. Teams of three to four students will be formed to participate class room activities and complete assignments including team presentations.
Course schedule/Objectives
| Course schedule | Objectives | |
|---|---|---|
| Class 1 | Overview | ・Survey to students |
| Class 2 | What financial statements can tell us | ・Short tentative team presentation & discussion |
| Class 3 | Start-up a small business | ・Short team presentation & discussion |
| Class 4 | Financing decision | ・Short team presentation & discussion |
| Class 5 | Business plan | ・Short team presentation & discussion |
| Class 6 | Inventory management | ・Short team presentation & discussion |
| Class 7 | Cost Analysis | ・Short team presentation & discussion |
| Class 8 | Corporate Social Responsibility | ・Short team presentation & discussion |
| Class 9 | Payout policy | ・Short team presentation & discussion |
| Class 10 | Cash flow analysis | ・Short team presentation & discussion |
| Class 11 | Valuing a company | ・Short team presentation & discussion |
| Class 12 | Final presentation & discussion | Final team presentation and discussion |
| Class 13 | Final presentation & discussion | Final team presentation and discussion |
| Class 14 | Wrap-up | Peer evaluation |
Study advice (preparation and review)
To enhance effective learning, students are encouraged to spend approximately 100 minutes preparing for class and another 100 minutes reviewing class content afterwards (including assignments) for each class.
They should do so by referring to textbooks and other course material.
Textbook(s)
No specific textbook. Reading suggestion will be provided if needed.
Reference books, course materials, etc.
Class materials will be available via T2SCHOLA.
Evaluation methods and criteria
Course grade will reflect the following emphases:
- Homework/class assignments (60%)
- Class participation (40%)
Related courses
- IEE.D202 ： Basic Accounting
- IEE.D302 ： Corporate Finance
- IEE.D203 ： Marketing
Prerequisites
Strong interests in the course subject.
Basic knowledge of accounting and corporate finance (not required but preferable).