Financial Analysis Course in Vocational My teaching materials

[Abstract] Characteristics of Students, Financial Analysis and use of curriculum materials in the selection process should at least pay attention to the concepts and methods used in the steps before and after the reunification of the concrete.

[Keywords:] Financial Analysis Vocational Characteristics

Bizhe Financial Analysis course as Speaker of teachers for two years, this course in the concepts involved and a certain view of the relevant methodology for vocational college students characteristics, Castro out the following suggestions ideas.

1 should be uniform around the concept.

Most of the students in vocational colleges is not enough to actively use reference books, but only limited to the use of classroom materials, then the materials used and the selection process should be noted that the concept of unity before, reducing the teaching process appears to explain once again under different titles probability of the same concept to reduce the difficulty of learning. hereby give two cases for analysis.

The first is the most talked about Financial Analysis of trends in materials analysis, also known as the comparative analysis, the method is to compare the two-year data to calculate the difference between the observed changes in absolute size, to analyze corporate financial statements reflect firm size and profitability trends. Some material in the first chapter explains the method in a later chapter began using this method, but after they started using the name appeared in the practice of temporary change, for example, change the title of this Act do the level of analysis, and did not do more to explain. I believe that although this method can be a change of teachers to teach the content must be explained, but there is no need for material itself is not unified around a waste of time for students to master the method of content. especially for students of vocational colleges, they need to master the technical method is not theoretical but also no need to do more study on this issue. If targeted at undergraduate students, it can be listed in which a large number of reference materials and vocational college students is not, and should focus more on technical skills training for practice, to prevent their falling into the error of pure theory. Second, the majority of Financial Analysis as a comprehensive analysis will be teaching the science content will, of course, I also recognize its importance. but one of the formulas involved, but it needs further attention to the correctness of its own and must analyze the formula.

DuPont financial analysis system, also known as Du Pont analysis, mainly in the interest margin of the law as the core, by calculating the ability of businesses in three areas --- profitability, operational capacity and solvency of their size, and analyze their business capabilities of three special profitability of the shareholders. which mainly involves the formula:

Interest margin = net profit margin �� Asset Turnover �� equity sales multiplier of the formula developed by the interest margin out of profits on behalf of shareholders equal sign on the left, the right ratio of three companies representing the three capacity --- profitability, operational capacity and solvency. I believe that the formula in this theory to explain the process of sentence should be added to the explanatory text: DuPont financial analysis taking into account involved in the project from different reports, for the static index and dynamic indicators of unity, all balance sheet items, should first calculate the average balance of the year, and then substituted into the formula. For example, the equity multiplier = �� equity assets, in the DuPont analysis of the interests involved multiplier formula should be changed to the average balance of assets, equity multiplier = �� average balance of equity. This interest margin = sales margin �� Asset Turnover �� equity multiplier of the equation can be established, otherwise, the dynamic with the static indicator is not unity, regardless of the type used in theory or in practice can not be established on, and students in the calculation process can also cause a lot of instability in the idea.

In view of the above two points of induction, I believe that teaching in the use and selection process, first of all textbooks should be noted that the unity of the theory involved, to facilitate learning for different students, different methods should be used with the materials. [ Free Paper Download Center hi138.com]

2 Method steps are not uniform concrete.

The specific methods and steps that are not unified, in fact, refers to the level at the time of the report, most textbooks do not give a specific method steps. Although most of the material presented in the first chapter has been used in the analysis to a variety of methods but has not been able to use the specific uniform. I for the characteristics of vocational college students, especially the following ideas.

Level of analysis to explain the report, when most students even know the method of comparative analysis, etc., but I do not know where to start to start. I think we should find the entry point for students, step by step cut, and then use various methods, which is the best way to help their learning.

For example, the structural analysis of the balance sheet when, not a one-time analysis of its contents will be taught to all students, but to explain the first steps will be analyzed, and then observe the balance sheet and whether the contents have been analyzed according to the steps . I believe that the explanation of the steps should be summarized as follows:

Assets structure analysis steps: the first step --- calculate the percentage of total assets of the project, and draw two different structural changes. Can be adjacent to several summation. The second step --- of current assets and non-current assets their cause of what effect the asset structure. The third step of current assets, respectively --- and non-current assets on the asset structure of each project caused any effect. and the changes for each project evaluation and recommendations reasonable.

Debt structure analysis steps: the first step --- calculate the percentage of total capital of each project, and draw two different structural changes. Can be adjacent to several summation. The second step --- of current liabilities and non-current liabilities their cause of what effect the capital structure. The third step --- Analysis of current liabilities, respectively, and non-current liabilities in the capital structure of each project resulted in little impact. and the changes for each project evaluation and recommendations reasonable.

With this analysis steps, here of steps to guide students to more easily learn from a report where the start level of analysis, methods, procedures and more specific.

3 conclusions.

In summary, for the characteristics of vocational college students, financial analysis and use of curriculum materials in the selection process should at least pay attention to the concepts and methods used in the steps before and after the reunification of the concrete. If necessary, you can write your own material to improve teaching efficiency and to help students acquire more analysis methods rather than a mass of fog. [paper format]

References:

[1] Xie Zhihua, "<financial analysis>>, Higher Education Press, 2009.

[2] Zhang Xuehui, "" Accounting Statement Analysis>>, Tsinghua University Press, 2008.

[3] Zhao Guozhong, "" Accounting statement preparation and analysis>>, Beijing University Press, 2005.