교양과목에서의 재무제표 분석실습 사례

This paper presents educational case of practical exercise on financial statements analysis practices conducted in the liberal arts course of C University and suggests educational implications. In the course, the professor conducted theoretical lecture and practical exercise on financial statements analysis through online classes for eight weeks of each semester. Students of the course were required to comprehensively analyze the financial statements of firms they were interested in through the final assignment. Practical exercise on financial statement analysis were conducted as follows. First of all, actual financial statements data downloaded from a database were used for practice. And detailed instructional plan as well as lecture materials were distributed to students in advance. Students were asked to calculate various financial ratios by themselves using the Excel program. Moreover, students had to submit final assignment so that they could analyze the financial statements of the firms they were interested in. The analysis included the business environments as well as calculation of financial ratios. At the end of each semester, the students suggested that practical exercise was very effective and useful in financial statement analysis education. This case can provide some educational implications. Firstly, practical exercise is very important in education of financial statement analysis, and it is effective to use actual data rather than virtual data. Furthermore, it is necessary to induce learning motivation through assignments, and it is necessary to actively utilize online lectures. Hopefully, financial statement analysis education would be conducted more effectively and actively in liberal arts class referencing the case of this paper.