外文翻译财务分析Word格式文档下载.docx

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Thispaperpresentsaninstructionalresourceforanintegratedfi-nancialstatementanalysisproject.Theprojectrequiresaquantitativeanalysisofacompany'

sfinancialstatementsandawrittenre-searchreport.Theprojectisdesignedtodevelopstudents'

criticalthinkingandanalyticalcapabilitiesthroughtheapplicationofcourseconceptstoarealcompany,whilealsoprovidingopportunitiestodevelopprofessionalcompetencies.FollowingAnson'

sInstruc-tionalDesignModel（2007）,theintegratedprojectincludessupportingactivities,whicharedesignedtoaidstudentsinachiev-ingtheproject'

slearninggoals.Thesupportingactivitiesincludein-classinstructiononfinancialratios,acomputerlabsessiononExcel,draftpapers,peerreviewsofwriting,andpaperrevisions.Thein-tegratedprojectalsoservesasanexampleofanassignmentthatisconsistentwithtworecenteducationframeworks,theInte-gratedCompetency-BasedFramework（Lawsonetal.,2014）andtheAICPACoreCompetencyFramework（2015）,whichbothadvocateforincreasedintegrationofprofessionalcompetencieswithintheac-countingcurriculum.Ourinstructionalresourceprovidesprojectinstructions,supportingactivities,aswellasimplementationguid-anceandagradingrubric.Thepaperdiscussesadaptationstotailortheprojecttovariouscoursesandaudiences.Theresourcesinthisarticleareusefulforinstructorsimplementingafinancialstate-mentanalysisprojectintoaccounting,finance,financialstatementanalysisandinvestmentcoursestargetedateithertheundergrad-uateorgraduatelevels.

2.Goalsforstudentlearning

Anson'

sInstructionalDesignModel（2007）remindsinstructorstoexplicitlyconsiderlearninggoalswhendevelopingassignments.Thebroadlearninggoalsoftheintegratedcourseprojectareforstu-dentstoanalyzeandevaluateaccountingdisclosureswhilealsodevelopingresearch,Excel,writingandteamworkskills.Developingcompetenciesintheseareashaslongbeenadvocatedintheaccoun-tingeducationliterature（e.g.,

AICPA,2015;

Burnett,2003;

DeLange,Jackling,&

Gut,2006;

Kavanagh

&

Drennan,2008;

Lawson,etal.2014）.Ourprojectisdesignedtoachievetheselearninggoals,andtodevelopstudentcompetencies,byrequiringstudentstoanalyzefinancialstatements,calculateandinterpretfinancialratios,researchacompany'

s10-K,andthensynthesizethisinformationintoawrittenresearchreport.Thespecificlearninggoalsofthecourseprojectareforstudentsto:

A.applyExcelskillstoSECdataandpreparesummaryinformation

B.prepareandformatfinancialdataforpresentationandanalysis

C.calculate,interpretandcomparefinancialratiosusingSECdata

D.applyresearchskillstoassessacompany'

sbusinessoperationsandstrategy

E.applyresearchskillstolearnaboutanindustry

F.applyanalyticalskillstocomparefinancialstatementsfortwocompaniesinthesameindustry

G.workinteamstocreateaprofessionalwrittenresearchreport

H.evaluatetheworkofotherstudentsusingguidedpeerreviews

Theproject'

slearninggoalscanbelinkedtoasubsetofthecompetencies

outlinedintheAICPA'

sCoreCompetencyFramewor

k5

（AICPA,2015）,aswellastheIntegratedCompetencies-BasedFrame-workforAccountingEducationpresentedby

Lawsonetal.（2014）.TheelementsoftheframeworksandthecompetenciesthisassignmentspecificallyseekstodeveloparelistedinFig.2.

3.Assignmentdesign

sInstructionalDesignModel（2007）suggeststhatanassignment'

slearninggoalsshouldin-fluencethedesignoftheassignmentanditsdeliverables.Theintegratedcourseprojectcomprisestwogradedcomponents:

（⑴nindividualExcelcomponentand

（2）ateamwrittenresearchreport.Wehaveallowedstudentstoselectacompanyfromthefollowingindustrypairs:

Target/Walmart,Coke/Pepsi,UnderArmour/Nike,Apple/Microsoft,BuffaloWildWings/FamousDave'

s,orPanera/Chipotle.Studentsformteamsbasedonthecompanytheyselect.Teamsarethenpartneredwithanotherteam,whichisanalyzingtheothercompanyintheindustrypair,tofacilitatecomparativeanalysisforthewrittenresearchreport.Forsimplicityincreatingteams,wehavetypicallyonlyusedoneortwoin-dustrypairspersemester.Theappendicesprovidesupportingmaterialthatcanbeprovidedtostudents,includingprojectinstructions（AppendicesAandB）,peerreviewquestions（AppendixC）,agradingrubric（AppendixD）,andateamevaluationform（AppendixE）.Thematerialsintheappendiceshaveevolvedovertime,andhavebeenimprovedbasedonstudents'

commentsandthroughthereviewprocessforthisarticle.Thematerialsintheappendicesreflectourmostcurrentversionofthematerials.

3.IndividualExcelcomponent

Individually,studentsarerequiredtoform