Tsinghua UG English-Taught Courses Syllabi (Fall 2010)

Undergraduate English-taught Courses Syllabi

Fall Semester, 2010

Academic Affairs Office

Tsinghua SEM

May, 2010

率先获得AACSB和EQUIS两大全球管理教育顶级认证的中国内地商学院

The first school on the Chinese mainland to attain both AACSB and EQUIS accreditation

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Undergraduate Program, Fall 2010

Catalogue

Accounting Principles .................................................................................................................................... 2

Accounting Principles .................................................................................................................................... 5

Auditing1 ....................................................................................................................................................... 8

Business Communication ............................................................................................................................ 11

Computer Networks ..................................................................................................................................... 14

Corporate Finance ........................................................................................................................................ 18

Data Structures and Algorithms ................................................................................................................... 21

Elementary Chinese 1 .................................................................................................................................. 24

Enterprise Resource Planning ...................................................................................................................... 28

Environmental and Resource Economics .................................................................................................... 31

Financial Institution ..................................................................................................................................... 34

Financial Statement Analysis ....................................................................................................................... 36

Financial Risk Management ........................................................................................................................ 39

Game Theory ............................................................................................................................................... 41

Insurance Economics ................................................................................................................................... 43

Intermediate Financial Accounting (2) ........................................................................................................ 46

Intermediate Microeconomics ..................................................................................................................... 49

International Economics .............................................................................................................................. 51

Introduction to Financial Engineering ......................................................................................................... 54

Investment .................................................................................................................................................... 57

Investment .................................................................................................................................................... 59

Labor Economics ......................................................................................................................................... 61

Management Systems Simulation ................................................................................................................ 63

Principles of Insurance: Life, Health and Annuities .................................................................................... 66

Public Finance ............................................................................................................................................. 68

Strategic Management ................................................................................................................................. 70

Theory of Industrial Organization................................................................................................................ 73

Topics on International Accounting ............................................................................................................. 76

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Course Syllabus

Course Number: 30510123

Course Name (CH): 会计学原理

Course Name (EN): Accounting Principles

Credits: 3

Prerequisites:

Teaching Language: □CH □CH+EN (EN ≥50%) □EN

Courseware Language: □CH □EN

Teaching Method: □lecture □discussion □case study □literature reading

□computer-aided assignment □students’ in-class presentation

Assessment Method: □in-class quiz □oral presentation □group discussion □case

analysis (report) □final report/thesis □final exam □practice project (report)

□others___________________________

Semester: □spring □autumn □summer

Course Category: □core course □elective course

Target Students: □Undergraduate □Master □PhD □MBA □EMBA □TIEMBA

Instructor: ZHANG, Haiyan

Office: Room 338, Weilun Building

E-mail: [email protected]

Office Phone: 86-10-62792617 (62783540)

Office Hour: 8:00 am to 12:00 am, Thursday

or by appointment (Feel free to send e-mail or drop by).

Discussion Board: http://learning.sem.tsinghua.edu.cn

TA: LI, Yuling


Course Description (course objectives and content):

Accounting is a dynamic subject which is evolving rapidly in recent times. It is also a

highly political process with a number of players or interest groups involved in the process of

setting the accounting standards. As the language of business accounting plays a very

important role in managing business organizations and in particular, large multinational

corporations. Any person who wants to work for a business organization (or own a business

as a proprietor, partner or shareholder) should have a thorough understanding of this

language of business. Knowledge of accounting would also help those who want to deal

with businesses (as suppliers, franchisees, etc.). Therefore, it is very important that you learn

accounting by getting a good understanding of its basic concepts, principles and underlying

logic as well as by actually doing problems. Do not learn accounting mechanically. Learn

accounting by doing it.

This course serves as a base on which you can develop your business and especially

mailto:[email protected]

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accounting knowledge. By the end of this course, you should be able to (1) Understand, and

can explain in own words, about the major principles governing financial accounting; (2)

Prepare financial accounting records and reports; and (3) Analyse and interpret financial

accounting information, and use accounting knowledge to explain and predict real world

economic phenomenon. To accomplish this global goal, lecturing is far from enough;

problem solving, in-class discussion, regular tests, and case solving are also important. In

addition, detailed cognitive learning objectives must be established before studying and will

be emphasized in each lecture.

Textbooks & References:

1. Textbook: Introduction to Financial Accounting 9e Charles T. Horngren Gary

L. Sundem John A. Elliott Donna R. Philbrick

财务会计东北财经大学出版社 “高等院校双语教学适用教材·会计”(2005)

2. Supplementary materials: Lecture notes, solution manual and cases

3. Reference books

Clyde P. Stickney, Roman L. Weil: Financial Accounting: An Introduction to Concepts,

Methods and Uses, 10th

edition

White, Sondhi, and Fried, The Analysis and Use of Financial Statements. 中信出版社

影印版，《财务报表分析与运用》

Grading (percentage of all the assessment methods involved):

No. Assessment method Percentage

1 Quiz 10

2 Group case report and presentation 15

3 Homework 5

4 Class participation 5

5 Final exam 65

Teaching Schedule (weeks, content, assignments. It can be in the tabular form.) :

Week Content Chapter Homework

1 Big picture_Balance sheet

Accounting: the Language of Business

1 1-3, 1-4, 1-6

2 Big picture_Income statement

Measuring Income to Access Performance

2 2-3, 2-6, 2-10

3 Basic tools_Double entry

Recording Transactions

3

4 Basic tools_Double entry

Recording Transactions

3 3-5, 3-8, 3-10,

3-11

5 Basic principle_Accrual Accounting

Accrual Accounting and Financial Statements

4

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6 Basic principle_Accrual Accounting

Accrual Accounting and Financial Statements

4 4-8, 4-13

7 Big picture_

Statement of Cash Flows

5 5-1, 5-2, 5-3,

5-7, 5-10

8 Accounting for specific activities

Accounting for Sales

6 6-1, 6-12, 6-13,

6-15


Inventories and Cost of Goods Sold 7 7-5, 7-15, 7-17,

7-20

10 Holiday


Long-Lived Assets and Depreciation

8 8-11, 8-21,

8-23, 8-26


Liabilities and Interest

9 9-7, 9-8, 9-13


Stockholders’ Equity

10 10-11, 10-13,

10-16


Intercorporate Investments and Consolidations

11

15 Big picture_

Financial statement analysis

12

16 Case presentation

Other requirements and information:

No further requirements.

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Course Syllabus


Course Name (CH): 会计学原理

Course Name (EN): Accounting Principles

Credits: 3

Prerequisites: No







□others___________________________




Instructor: Jian Xue

Office: 201A Weilun Building


Office Phone: 62773116

Office Hour: to be announced

Discussion Board: SEM blackboard

TA: to be announced

E-mail: to be announced


Accounting is a dynamic subject which is evolving rapidly in recent times. It is also a

highly political process with a number of players or interest groups involved in the process

of setting the accounting standards. As the language of business, accounting plays a very

important role in managing business organizations and in particular, large multinational

corporations. Any person who wants to work for a business organization (or own a

business as a proprietor, partner or shareholder) should have a thorough understanding of

this language of business. Knowledge of accounting would also help those who want to

deal with businesses (as suppliers, franchisees, etc.). Therefore, it is very important that

you learn accounting by getting a good understanding of its basic concepts, principles and

underlying logic as well as by actually doing problems. Do not learn accounting

mechanically. Learn accounting by doing it.

This course serves as a base on which you can develop your business and especially

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accounting knowledge. By the end of this course, you should be able to (1) Understand,

and can explain in own words, about the major principles governing financial accounting;

(2) Prepare financial accounting records and reports; and (3) Analyze and interpret

financial accounting information, and use accounting knowledge to explain and predict

real world economic phenomenon. To accomplish this global goal, lecturing is far from

enough; problem solving, in-class discussion, regular tests, and case solving are also

important. In addition, detailed cognitive learning objectives must be established before

studying and will be emphasized in each lecture.


1. Libby, Libby, and Short. Financial Accounting, 6th

edition, McGraw-Hill.

2. Handouts (available from the course website).



1 Quiz: 5 quizzes. 10

2 Homework (1 points for each chapter) 11

3 Class Participation (attendance, questions,

suggestions, etc.)

4

4 Group Research Project 10

5 Midterm Exam 25

6 Final Exam 40


Week Content Literature reading cases

1 Introduction to

Financial Statements

Chap.1 E2, E5, E7

2 Balance Sheet Chap.2 E4, E11

3 Q1+ Income Statement Chap.3 E6, E8

4 Adjustment Process Chap.4 E6, E14

5 Adjustment Process Chap.4 E6, E14

6 Q2 + Sales Revenue,

Receivables, and Cash

Chap.6 E9, E14

7 Cost of Goods Sold

Chap.7 E2, P2

8 Midterm Examination

Chap1~7

9 Long-term Assets

Chap.8 E13, P3

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10 Holiday

11

Q3 + Liabilities, bond &

Financial Statement Analysis

(group project)

Chap.9, Chap. 10,

Chap.14 E9-4, E9-5

12 Owners’ Equity Chap.11 E10, P8

13 Q4 + Accounting for Investment Chap.12 E3, E4

14 Statement of Cash Flow Chap.13 E7, E15

15 Group Project Presentation

16 Q5 + Final Review


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Course Syllabus


Course Name (CH): 审计学 1

Course Name (EN): Auditing1

Credits: 3

Prerequisites:







□others___________________________




Instructor: Dan Li

Office: 201G, Weilun Building


Office Phone: +86-10-62796620

Office Hour:

Discussion Board:

TA:

E-mail:


The course is designed to provide the student with insight about auditing: what it is, why it’s

important, what it entails, and why users of financial statements should care about it. Its is an

introduction to the audit function, audit standards, objectives and procedures, ethical and

legal environment, materiality and audit risk, sampling, and reporting.


1. Auditing Cases: An Interactive Learning Approach. 4th

edition by Mark Beasley, Frank

Buckless, Steven Glover, and Douglas Prawitt. (published by Pearson Education).

2. Auditing & Assurance Services: A Systematic Approach, 4th

edition by W.F. Messier, S.M.

Glover, and D.F. Prawitt (published by McGraw-Hill Irwin).


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Participation 5%

Assignment 15 %

Presentation 10%

Term Paper 10%

Midterm Exam 25%

Final Exam 35%

Total 100%

Teaching Schedule (weeks, content, assignments. It can be in the tabular form.)

Class Schedules

Class Date Course Materials Case Assignment

An Introduction to Assurance and Financial Statement Auditing

1 Chapter 1 and 2 Case 4.1 Enron Corporation and

Andersen, LLP

(1) Case 4.1: 1,2,3,

5

Reports on Audited Financial Statements

2 18 Case 12.4 Surfer Dude Duds (1) 2-29, 2-32a,

18-32

3 Oct 5 Holiday (No Class)

Risk Assessment and Materiality

4 Chapter 3 Group 1 – Case 2.2 Dell

Computer Corporation

Group 2 – Case 7.1 Anne Aylor

(answer part [1] questions only)

ASSIGNMENT

(1) DUE

(2) 3-23, 3-28

(2) Case 7.1 Anne

Aylor part [2]

Audit Evidence and Audit Documentation

5 Chapter 4 Group 3 – 11.1 The Runners

Shop

(2) from 4-12 to

4-21, 4-26

Audit Planning and Types of Audit Tests

6 Chapter 5 Group 4 – 1.1 Ocean

Manufacturing

Case 8.2 Northwest Bank

(Class exercises)

(2) 5-36, 5-37

Internal Control in a Financial Statement Audit

7 Chapter 6 Group 5 –5.1 Simply Steam

ASSIGNMENT

(2) DUE

Auditing Internal Control over Financial Reporting

8 Chapter 7 Guest Speaker *

Work on your paper AND

prepare your forthcoming exam

(3) Case 5.7 answer

questions [1]-[6]

9 Midterm Exam

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Audit Sampling: An Overview and Application to Tests of Controls

10 Chapter 8

Statistical

Sampling

(3) 8-23, 8-25

Audit Sampling: An Application to Substantive Tests of Account Balances

11 Chapter 9 Classical

Variables Sampling

and MUS

Group 6 – Case 3.1 A Day in

the Life of Brent Dorsey

(3) 8-30, 9-23

12 Chapter 9 Classical

Variables Sampling

and MUS

(continued)

Group 7 – Case 3.3 The

Anonymous Caller

Group 8 – Case 12.2 Auto

Parts.

ASSIGNMENT

(3) DUE

Auditing Business Cycles

13 Chapter 10-14 Group 9 – Case 9.4 Bud’s Big

Blue Manufacturing

(4) Group work:

10-36, 12-29

14 Chapter 19 Group 10 – Case 9.3 Longeta

Corporation

Group 12 –Case 3.4 WorldCom

(4) Group work:

15-26, 16-28 Intel

or Microsoft

Auditor Independence and Auditor Legal Liability

15 Guest Speaker * Group 11 – Case 4.5 Xerox

Corporation

ASSIGNMENT

(4) DUE

16 Chapter 17&20 Group 13 – Case 12.1 EyeMax

Corporation

Group 14 – KPMG (A) A Near-

Death Experience

Paper DUE

17 TBA Final Exam


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Course Syllabus


Course Name (CH): 商务沟通

Course Name (EN): Business Communication

Credits: 2

Prerequisites: None







□others___________________________




Instructor: Nancy Han

Office: no


Office Phone: no

Office Hour: no

Discussion Board:

TA:

E-mail:


Business Communication （taught in English） is a course training students to be able to

deliver a presentation and submit a written proposal efficiently as well as effectively in a

business context. The training is very important for students who aim to succeed in the

business world. Followings are the course outline that helps students interested in this course

to have a specific idea about the course requirement so to complete this course successfully.

The course is delivered in English with many training activities which eventually get students

to be an efficient business presenter in English. It helps the learner aware of the

communication goals and therefore able to apply the principles to create an efficient and

effective business presentation. It also helps the learner apply the communication principles

to written formats since the written proposals are evaluated as part of the final performance.

It requires the learner to be a team member to make the presentation successful, for being

able to work with a team is an important element for a manager’s future leadership. Finally,

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being able to listen to peer’s presentations and providing feedback are important tasks in the

course as well.


1. Andrea B. Geffner, Business English: a complete guide to developing an effective

business English writing style, 4th

edition, Barron’s Educational Series, Inc. 2004, ISBN

0-7641-2444-7

2. Kitty O. Locker, Business and Administrative communication, 7th edition, McGraw-Hill

International Edition, 2006, ISBN 0-07-111613-3


Item Assessment method Percentage

Class performance Presentation & Discussion 20%

Mid-term

Presentation

Delivery 15%

power point 5%

20%

Final

Presentation 40%

delivery 25%

power point 15%

Written report 20%

60%


Week Topic Assignment Reading

1

Course Introduction

What is business communication?

Course requirement and grouping

1-minute speech on

self-introduction

Locker’s

- chapter 7

2 Eye-contact 5-minute group

presentation

on assigned topic

Locker’s

- chapter 8

3 Informative format 5-minute group

presentation

on assigned topic

Locker’s

- chapter 13

4 Visual design 5-minute group

presentation

on assigned topic

Locker’s

- chapter 14

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5 Voice & Gesture 5-minute group

presentation

on assigned topic

Locker’s

- chapter 15

6 Individual group meeting Ppt design on

mid-term project

7 Individual group meeting Revision of

mid-term project

8 Mid-term presentation

1-minute individual

graph presentation

9 Use of Graphs 5-minute group

presentation

on assigned topic

Locker’s

- chapter 15

10 Persuasive format 5-minute group

presentation

on assigned topic

Locker’s

- chapter 9

11 Written report of a business plan 5-minute group

presentation

on chosen business

Locker’s

- chapter 10

12 Using evidence in the business plan Revised group

presentation

on chosen business

Geffner’s

- chapter 20

13 Individual group meeting 1st revision of the

final project

14 Individual group meeting 2nd

revision of the

final project

15 Rehearsal of the final presentation Final revision of

the final project

16 Final presentation Due of final written

report


There will be video taping for each speech and presentation made.

Each student needs to fill up observation sheet while watching his/her video.

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Course Syllabus

Course Number：30510873

Course Name (CH)：计算机网络

Course Name (EN): Computer Networks

Credits：3

Prerequisites：Programming Language

Teaching Language：□CH □CH+EN (EN ≥50%) □EN

Courseware Language：□CH □EN





□others___________________________

Semester：□spring □autumn □summer

Course Category：□core course □elective course

Target Students：□Undergraduate □Master □PhD □MBA □EMBA □TIEMBA

Instructor：Xunhua GUO

Office：451, Weilun Building

E-mail：[email protected]

Office Phone：8610-62792738

Office Hour：10:00-12:00am, every Thursday

Discussion Board：http://learning.sem.tsinghua.edu.cn

Course Description

This course provides a comprehensive introduction to the concepts and principles about data

communication and computer networking, including related architectures, protocols,

technologies, hardware, software, and applications. Emphasis is put upon the requirement

analysis and design of networking applications in organizations, while topics such as

management of communications networks, cost-benefit analysis, and evaluation of

connectivity options are covered, so as to help students learn to evaluate, select, and

implement different communication options within an organization.

Textbooks & References

[Textbook] Peterson, L.L., and Davie, B.S. Computer Networks: A Systems Approach, (4 ed.)

China Machine Press, Beijing, 2007. (original version: Elsevier (Singapore) Pte Ltd., 2007).

[Reference] Kurose, J.F., and Ross, K.W. Computer Networking: A Top-Down Approach

Featuring the Internet, (3 ed.) Higher Education Press, Beijing, 2005. (original version:

Pearson Education, 2003).

http://learning.sem.tsinghua.edu.cn/

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Grading

Assignments: 20%

Course project: 20%

Participation: 10%

Final exam: 50%

Course Outline

1. Introduction

Computer networks and applications

Connectivity

Resource sharing

Architecture overview

Common services support

Textbook: Sections 1.1-1.2.

2. Network architecture

Layering and protocols

OSI architecture

Internet architecture

Implementing network software

Performance


3. Physical connection

Hardware building blocks

Encoding

Framing

Error Detection

Reliable Transmission

Textbook: Sections 2.1-2.5

4. Direct link networks

Ethernet (802.3)

Token rings (802.5, FDDI)

Wireless (802.11, WiFi)

Network adapters


5. Packet switching

Switching and forwarding

Bridges and LAN switches

Cell switching (ATM)

Implementation and performance

Textbook: Chapter 3.

6. Internetworking

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Simple internetworking (IP)

Address translation (ARP)

Host configuration (DHCP)

Error reporting (ICMP)

Virtual networks and tunnels

Textbook: Section 4.1.

7. Routing and the global Internet

Network as a graph

Distance vector (RIP) and Link state (OSPF)

Metrics

Routing for mobile hosts

Global Internet


8. End-to-End protocols

Simple demultiplexer (UDP)

Reliable byte stream (TCP)

TCP extensions

Textbook: Section 5.1-5.2.

9. Remote procedure call (RPC) (optional)

RPC fundamentals

RPC implementations


10. Real time applications (RTP) (optional)

Real time requirements

RTP details

Control protocol


11. End-to-end data

Presentation formatting

XML

Data compression


12. Traditional applications

Name service (DNS)

Electronic mail (SMTP, MIME, IMAP, POP)

World Wide Web (HTTP)

File transferring (FTP)

Network management (SNMP)


13. Other applications (optional)

Web services, web-based computing, and cloud computing

Multimedia applications

Overlay networks


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14. Net security (optional)

Cryptographic algorithms

Security mechanisms

Example systems

Firewalls


15. Conclusions

Course review

Course project review

Open issues


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Course Syllabus


Course Name (CH): 公司财务

Course Name (EN): Corporate Finance

Credits: 3

Prerequisites:

For the students in SEM: Principle of Finance course is required

For exchange students: some preliminary finance course is needed







□others___________________________




Instructor: Professor Taotao Chen

Office: Shunde 128, CCWE


Office Phone: (8610)62789860

Office Hour: (TBD)

Discussion Board: (TBD)

TA: (TBD)

E-mail: (TBD)


Corporate Finance II course covers the content of both basic theory of coprate finance and the

knowledge and skills of financial decision making analysis. In terms of theory, it mainly includes time

value, valuation, risk and return and capital structure; and in terms of knowledge and skill of financial

decision making analysis, it includes the financial statement analysis, capital budgeting, financing

alternative approaches and their advantages and disadvantages etc. In order to put context between theory

and the practical situation in China, the review and discussion of the financial situation in China is

arranged associated with the relevant topics of each class.

The teaching methodology of the course is case study combined with lecturing. After taking this

course, the students should: 1) learn the basic principle of Corporate Finance, 2) build the basic skill of

financial analysis and decision-making, and 3)understand more about relevant situation in China.

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1. Textbook: “Principles of Corporate Finance”, 8th

Edition, Richard A. Brealey, Stewart C.

Myers, China Machine Press

2. Cases: IVEY school cases & HBS cases (to be printed)



1 General tests and mid-term exam, 1/3

2 Class participantion and case report 1/3

3 China topic assignment and final report 1/3


1. Contents: The course covers main principles and analyzing skills of corporate finance, including

(1) Financial statements analysis,

(2) Valuation and cost of capital,

(3) Capital budgeting,

(4) Working capital management

(5) Financing decision

(6) Dividend policy.

(7) Merger and Acquisition, etc

2. Assignments:

(1)The assignment for case analysis.

(2)The assignment for reviewing Chinese financial issues and problems

Course Schedule

Clas

s Contents Readings

Cases &

China topic Discussion

1

Course Introduction

Lecture:: Financial statement

analysis and forecasting

Myers: Chap 1

Myers: Chap 29,30.

2 Lecture: Financial statement

analysis and forecasting

Myers: Chap 29,30.

3 Myers: Chap 29, 30. Case study: Fisher

electricity

4

Lecture (knowledge review):

Time Risk & return; Cost of

capital

Myers: Chap 7,8,9 China topic presentation I

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5

Myers: Chap 7,8,9 Case study: BC Electricity

6 Lecture: Capital Budgeting Myers: Chap 10,11,12 China topic presentation II

7 Myers: Chap 10,11,12 Case study: Laurentian

Bakery

8

Mid-term examination

Lecture:

Working capital Management

Myers: Chap 30,31,32

9 Lecture: Financial Market and

Long Term Financing

Myers: Chap 14,17, 18

10 Myers: Chap 14,17, 18 Case study: ROCKY

Mountain High

11 Lecture: Dividend Policy Myers: Chap 16,17,18 China topic presentation III

12

Myers: Chap 16,17,18 Case study: Dividend Policy

at FPL Group

13

Guest Speaker: (TBD)

Or Lecture:

Business Valuation and M&A

Myers: Chap 19,

Myers: Chap 33,34

China topic presentation IV

14 Myers: Chap 33,34 Case Study: Lawson & Jones

company

15 Q & A by groups: preparing final

report

16 Final Presentation


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Course Syllabus


Course Name (CH): 数据结构

Course Name (EN): Data Structures and Algorithms

Credits: 3

Prerequisites: C/C++/Java Programming


Courseware Language: □CH □ EN

Teaching Method: □ lecture □discussion □case study □literature reading □

computer-aided assignment □students’ in-class presentation


analysis (report) □final report/thesis □ final exam □ practice project (report)

□others___________________________

Semester: □spring □ autumn □summer

Course Category: □ core course □elective course

Target Students: □ Undergraduate □Master □PhD □MBA □EMBA □TIEMBA

Instructor: WEI Qiang



Office Phone: 86-10-62789824

Office Hour: 15:00 ~ 17:00, Friday

Discussion Board: http://learning.sem.tsinghua.edu.cn/

TA: to be decided

E-mail: to be decided


Now we are in an Information era, which roots on a basic fact that, Information

Technology (IT) has deeply and widely reshape almost every areas, e.g., production,

operation, business, society and personal life. One important characteristic of information era

is storing, representing and processing of large-scaled structural data. How to represent and

process large-scaled data is the key factor not only for information systems construction, but

also for organizations to gain competitive advantages. This course will focus on constructing

effective data models using standard data structures as well as efficient processing, which

will cultivate the students with the abilities of efficient data modeling and data processing.

The course contents include:

a) Introduction to Data Structures and Analysis;

b) Analysis on Computational Complexity;

c) List, Stack and Queue;

d) Binary Trees;

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e) Graphs and Network;

f) Search;

g) Sorting;

h) New tech.

By the end of the course, the students should:

1. Master the major data structures and efficient processing based on C programming;

2. Master the preliminary abilities to model and analyze some real-world applications.

3. Cultivate the ability for further information analysis, design and implementation.

To accomplish this global goal, lecturing is far from enough; case programming and

analysis, assignment and Q&A are also important.


1. Data Structures and Algorithm Analysis in C, Mark Allen Weiss, 2nd

edition, Aug., 2995,

Post & Telecom Press.



1 Assignments 40%

2 Attendance 10%

3 Final Exam 50%



1 Introduction Chapter 1

2 National holiday

3 Pointer and Structure Readings Assignment 1

4 Algorithm Analysis Chapter 2 Assignment 2

5 Lists, Stacks and Queues (1) Chapter 3

6 Lists, Stacks and Queues (2) Chapter 3 Assignment 3

7 Trees (1) Chapter 4

8 Trees (2) Chapter 4 Assignment 4

9 Sorting (1) Chapter 6

10 Sorting (2) Chapter 6 Assignment 5

11 Hashing Chapter 7 Assignment 6

12 Graph Algorithms (1) Chapter 9

13 Graph Algorithms (2) Chapter 9 Assignment 7

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14 Google and PageRank Course Readings

15 Social Network Analysis Course Readings

16 Wrap-up


N/A

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Course Syllabus


Course Name (CH): 基础汉语（1）

Course Name (EN): Elementary Chinese 1

Credits: 2

Prerequisites: beginners or HSK1-3







□others___________________________




Instructor:YueYan

Office:



Office Hour:

Discussion Board:

TA:

E-mail:


Our course targets Chinese language beginners who have little basic knowledge of

Chinese language. In order to help students build a good foundation of Chinese language and

help in communicating in China, our course is very practical. It contains following parts:

1) Study Pinyin part and help student have a good pronunciation

2) Consists of several practical units, help students grasp useful words and sentences in

common situations, for example: greeting, transportation, ordering tickets, schedule

arrangement, go shopping, ordering food, asking the way and so on.

3) Be familiar with the basic rules of Chinese language grammar and can use them

correctly

4) Know the basic knowledge of Chinese characters, including radicals, basic strokes, the

order of writing characters and so on.

5) Focus on listening and speaking skills, help students be familiar with daily conversation

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and they can express their thoughts and feelings in Chinese.

6) Our course emphasizes on practice. Besides teaching, we require students practice alone

or in group. We try to make students grasp and memorize the main points of each lesson

in class. We hope students can find their fast progress in a short time.


Course book: Slides made by the teacher

Reference: <Experiencing Chinese studying in China> Higher Education Press



1 Attendance 15%

2 class performance 15%

3 Mid-term exam 30%

4 Final exam 40%



1

Pinyin 1. study initials, finals and

spelling rules

2. basic and useful words

b. p. m. f

ao. Ie. Ui. Iu

2

Chinese characters 1. study some basic

knowledge of Chinese

characters

2. study basic strokes,

radicals and writing

rules of writing a

character

人、水、山、

车、

基本笔画：横、

竖、撇、点、

捺、折

3

Greeting 1 1. how to greet on the first

meet

2. greeting between old

friends

3. Chinese greetings

你好，你好

吗？

好久不见

来了？

4

Greeting 2 1. Invite sb. to do sth.

2. self introduction

我们现在一起

去吃饭怎么

样？

你好，我叫..，

我是..国人…

5 Go Shopping 1. how to bargain

2. ask for price, color, size

太贵了，便宜

一点儿吧。

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and so on

3. how to change goods

多少钱？

我可以换一件

大号的吗？

6

Exchanging money 1. how to exchange

money

2. how to save money in

a bank

换钱、汇率、

中国银行、存

钱

7

Asking for help 1. ask sb. to take a photo

for you

2. ask attendant to help

you open your door,

repair equipments in

your room

3. if you lost sth, how to

ask for help

拍照片、开门、

修、丢、淋浴、

钥匙

8 Mid-term exam

9

Dining1 1. how to order food in a

restaurant

2. how to order food via

telephone

3. how to order food in

KFC or MacDonald’s

点菜、菜单、

好吃、订餐、

主食、凉菜、

汉堡

10

Dining2 1. how to solve all kinds

of troubles in a

restaurant

2. how to book a

restaurant

杯子脏、急事、

少一双筷子、

定饭店

11

Ask the way 1. how to ask the way

2. give directions for taxi

driver

怎么去….

直走、左拐、

右拐、发票

12

Booking 1. how to book a hotel

2. how to book airfare or

train tickets

定宾馆、单人

间、双人间、

飞机票、经济

舱

13

Arrange the time 1. how to arrange the time

2. how to arrange a date

3. how to cancel an

appointment

安排、约会、

取消

14

Being sick 1. how to express your

illness symptoms

2. how to ask for a leave

3. how to see the dentist

or other doctors

病、头疼、肚

子疼、开药、

请假、看医生

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15 Review week

16 Final exam


The teacher has authority to adjust study schedule with an intention of better study.

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Course Syllabus


Course Name (CH): 企业资源规划

Course Name (EN): Enterprise Resource Planning

Credits: 2

Prerequisites:







□others___________________________




Instructor: Zhu Tao（朱涛）

Office: Room 431, Weilun Building, School of Economics & Management



Office Hour:

Discussion Board:

TA:

E-mail:


Enterprise Resource Planning (ERP) systems have been ubiquitous in western

companies, now ERP also becomes more and more widely adopted by Chinese companies.

ERP, when successfully implemented, links companies’ financial, manufacturing, inventory,

sales, and human resources into an integrated single system with shared information across

the business. Potential benefits can include breakthrough reductions in costs and affluent,

accurate and timely information about operation, customer and financial status to improve

management in business. Actually, ERP has become the computing platform for the whole

company, with which other types of information systems (electronic commerce systems, e.g.)

need to link. On the other hand, ERP systems are expensive, complex, and difficult to

implement. The rapid growth of ERP markets in China and the hard work of ERP application

in organizations create a huge demand for people who have adequate ERP-related

capabilities. For the students caring about how to apply modern information systems (IS) to

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generate more business value, they need to learn about the hands-on experience of typical

ERP software system and some managerial skills to deal with ERP applications.

This course consists of three parts. The first part introduces the background to

understand ERP, including basic concepts in business, business processes, and how

information systems support business processes. The second part introduces the typical ERP

software – SAP Business One. SAP is the world’s largest ERP software vendor. The students

learn to operate SAP Business One to support core business processes in companies,

including procurement, sales, inventory, accounting, and production process. The third part

introduces some managerial issues of ERP application in business organizations, including

planning, design, and implementation of ERP, assessing ERP benefits, and discussing some

trends in ERP.

From this course, students can learn:

1. An overall understanding of the core business processes in companies and how ERP

systems can integrate such core business processes to deliver business value and

create competitive advantages.

2. Hands-on experience of operating typical ERP software.

3. The managerial skills to deal with ERP applications from business perspective.


No specified textbook is required.

Relevant reading articles and cases are handed out at class.


1. 15% For contribution to class learning

2. 45% For 3 reports

3. 40% For a one-hour close-book quiz


The total course consists of 3 parts.

Part 1: Basic concepts to understand ERP

1. Introduction to ERP

2. Business process

3. Process diagramming and process analysis

Readings and case discussions are needed. One report assignment is arranged.

Part 2: ERP software system – SAP Business One

1. Introduction to SAP Business One

2. Procurement process

3. Sales process

4. Cross functionalities

5. Inventory process

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6. Accounting process I

7. Accounting process II

8. Production process

ERP experiments are needed. The one-hour close-book quiz is arranged.

Part 3: Managerial issues of ERP application in business organizations

9. Planning, design, and implementation of enterprise resource planning systems

10. Assessing ERP benefits

11. Trends in ERP

Readings and case discussions are needed. Two report assignments are arranged.


As to the part 1 and part 3 of this course, the class content is heavily loaded with

readings and case discussions. The students are supposed to actively contribute to class

learning during case discussions.

The part 2 of this course mostly consists of ERP software experiments. The students are

supposed to take the initiative in operating the ERP software to gain hands-on experience.

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Course Syllabus


Course Name (CH): 环境与资源经济学（英）

Course Name (EN): Environmental and Resource Economics

Credits: 3

Prerequisites: Microeconomics, Econometrics

Teaching Language: □CH □CH+EN (EN ≥50%) □ EN


Teaching Method: □ lecture □ discussion □case study □literature reading

□computer-aided assignment □ students’ in-class presentation


analysis (report) □final report/thesis □ final exam □practice project (report)

□others__Midterm exam_________________________


Course Category: □core course □ elective course


Instructor: CAO Jing

Office: Shunde 128, SEM, Tsinghua University


Office Phone: 010-62789700

Office Hour: TBD

Discussion Board: learning.sem.tsinghua.edu.cn

TA: TBD

E-mail: TBD


This course is an introduction of Environmental and Natural Resource Economics. The

objective of this course is for students to learn how basic economic theory can be used to

understand and analyze environmental pollution and resource degradation problems. The

course covers both conceptual and methodological topics and recent applications. Examples

of local, regional, national and international environmental and natural resource issues are

presented and discussed.

The first part of this course is an introduction to the basic principles of environmental and

resource economics; cost and benefit analysis. In the second part the focus is on

environmental economics and policy, including economics of pollution control, valuing the

environment, regional and global air pollution, water pollution and so forth. The third part is

focused on natural resource economics, both renewable and non-renewable resources. The

last part is on sustainable development and macroeconomic aspect of environmental policy,

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and Green Accounting.


Textbook

Tietenberg, Tom. Environmental and Natural Resource Economics, Seventh Edition. Boston:

Pearson Education, Inc., 2006.

Supplementary books

Hartwick, John and Nancy Olewiler. The Economics of Natural Resource Use. Second

edition. Addison Wesley Longman, 1998.

Stavins, Robert N., ed. Economics of the Environment: Selected Readings, Fifth Edition. New

York, New York: W.W. Norton & Company, 2005



1 Homework 20%

2 In-Class Oral Presentation 20%

3 Midterm Exam 20%

4 Final Exam 40%



1

Introduction;

Basic Pessimist Model vs. Basic

Optimist Model;

Basic Tools and Economic

Principles for Environmental

and Resource Economics

Tietenberg

Textbook, chap 1,2

Stavins - Column

1-3

2

Property Rights, Externalities,

and Environmental Problems,

Public Goods, Coase Theorem

Tietenberg

Textbook, chap 2, 4

3 Cost-Benefit Analysis Handouts

4 Cost-Benefit Analysis, Cost

Estimation

Handouts

5

Benefit Estimation I Textbook: pp.

33-48 (benefits),

Whitehead (2000),

Carson(2000),

Freeman III (1999)

6 Benefit Estimation II Guo, Gaab,

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Hammit working

paper; Cropper

(2008); Krupnick

(2008)

7

Economic Instruments for

Pollution Control (cont’),

Stationary-Source Local Air

Pollution

Tietenberg

Textbook, chap 15,

17, 21; Weitzman

(1994)

8

Regional Pollution: Acid Rain

Montreal Protocol and Ozone

Depletion

Tietenberg

Textbook, chap 17;

9 Midterm Exam

10

Climate Change

Stern Review and Critiques

Stern Review,

Garnaut Review,

IPCC AR4

Emission

Trading Game

11

Optimal Extraction & Use of

Non-renewable Resources I

Tietenberg

Textbook, chap

14,18

12

Optimal Extraction & Use of

Non-renewable Resources II

Tietenberg

Textbook, chap

14,18

13

Depletable, Non-recyclable

Energy Resources, Energy

Economics, Price Control and

Impacts, OPEC

Handouts

14 Fishery Economics Tietenberg

Textbook, chap 13

Fishing Game

15

Sustainability, Economic

Growth and the Environment,

Green Accounting

Handouts

16 Final Exam


None

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Course Syllabus


Course Name (CH): 金融机构

Course Name (EN): Financial Institution

Credits: 2

Prerequisites: Principle of Economics







□others__Home Exercises




Instructor: HE Ping

Office: Weilun 308



Office Hour: Wednesdays

Discussion Board: http://learning.sem.tsinghua.edu.cn/webapps/login/

Course Description

The ever-evolving financial institutions are the major vehicles through which the financial

activities take place. We need to fully utilize the financial system for efficient resource

allocation, and on the other hand, we need to avoid the negative impact of the fluctuations of

the financial market. This course focuses on the organizational structure of the financial

system, and discusses the theoretic foundation of major financial institutions and financial

regulations in addition to related practical issues. The development of Chinese financial

system will also be discussed.

Textbooks & References

Financial Markets and Institutions, Fourth Edition, by Anthony Saunders and Marcia Millon

Cornett

Financial Markets and Institutions, CAO Fengqi and JIA Chunxin

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Grading


1 Home works 40%

2 Final Exam 50%

3 Class participation 10%

Teaching Schedule


1 Introduction

2 Depository Institutions (I)

3 Depository Institutions (II)

4 Depository Institutions (III)

5

Investment Banks: Primary

Market and Securities

Underwriting

6 Investment Banks: Secondary

Market and Dealer Market

7 Bond Market and Rating

Companies

8

Insurance Companies,

Investment Funds and Pension

Funds (I)

9

Insurance Companies,

Investment Funds and Pension

Funds (II)

10 Securitization and Special

Purpose Vehicles

11 Central Bank and Monetary

Policy


None

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Course Syllabus


Course Name (CH): 财务报表分析

Course Name (EN): Financial Statement Analysis

Credits: 3

Prerequisites:







□others___________________________




Instructor: LI Dan

Office: 201G Weilun Building


Office Phone: 86-10-62796620

Office Hour:

Discussion Board:

TA:

E-mail:


The objectives of this course are to gain a more thorough understanding of financial accounting techniques

and to explore the accounting theory underlying such techniques. Assets, revenue recognition, and income

items, investments in other companies and stockholders’ equity will be covered in this course. Students

will also learn how to apply the skills of financial analysis to realistic situations, such as, valuations

decisions or forecasting.


Financial Statement Analysis by K.R.Subramanyam and John.J.Wild. 10th edition, 2009,

McGraw-Hill.

Cases in Financial Reporting by Ellen Engel, D.Eric Hirst, and Mary Lea McAnally. 6th

edition, Cambridge Business Publishers.


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Grading (percentage of all the assessment methods involved) (subject to revision):

Class Participation 10%

Individual Assignments 30%

Group Assignments 30%

Final Project 30%

Total 100%


Class Schedules (subject to revision)

WEEK1:

Session 1A Overview of Financial Statement Analysis (Reading: Chapter 1)

In-class case study: General Mills, Inc. – Understanding Financial Statements

Session 1b Financial Reporting and Analysis (Reading: Chapter 2)

In-class case study: Google Inc. – Earnings Announcements and Information Environment

Individual Homework (1): Problem 1-9, Problem 1-12, Problem 2-17

+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++

WEEK 2:

Session 2A Analyzing Operating Activities (Reading: Chapter 6)

Session 2b Analyzing Operating Activities (Reading: Chapter 6)

In-class case study: Bausch & Lomb, Inc. (A)

Individual Homework (1) DUE!

Individual Homework (2): Problem 6-8 (show the calculating process), Case 6-3 Toys “R” Us

++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++

WEEK3 (Holiday)

++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++

WEEK4

Session 4A Analyzing Financing Activities (Reading: Chapter 3)

In-class case study: Continental Airlines, Inc. – Leases

Session 4B Analyzing Investing Activities (Reading: Chapter 4)

In-class case study: Alcatel – Accounts Receivable

Individual Homework (2) DUE!

Group Homework (3): Problem 3-2 Capital Lease for Financing Statements

+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++

WEEK 5

Session 5AAnalyzing Investing Activities (Reading: Chapter 5)

In-class case study: Land Securities Group: Choosing cost or fair value on adoption of IFRS

Abbott Laboratories – Equity Method Investments

Group Homework (3): Case-Borland Software Corporation (Goodwill and Other Intangible

Assets)

Session 5B Guest Speaker Lecture

+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++

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WEEK6

Session 6A Cash Flow Analysis (Reading: Chapter 7)

In-class case study: Problem 7-11 Preparing and interpreting statements of cash flows

Case 7-1 Case Flow and Free Cash Flow Analysis

Case 7-2 Analysis of Cash Flows for a Dot.Com

Group Homework (3) DUE!

Session 6B Return on Invested Capital and Profitability (Reading: Chapter 8)

In-class case study: Exercise 8-8 Predicting the Components of Return on Assets

Case 8-2 Analyzing Return on Invested Capital

+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++

WEEK 7

Session 7AProspective Analysis (Reading: Chapter 9)

In-class exercise: Problem 9-1 Preparing Pro Forma Financial Statements

Problem 9-4 Using Prospective Analysis to Value Securities

Group Homework (4): Problem 9-2;

Session 7BCredit Analysis (Reading: Chapter 10)

In-class case study: Problem 10-15 Analysis of Creditworthiness with Merger Activity

Case 10-3 Making a Lending Decision

Group Homework (4): Case 10-4

WEEK 8

Session 8AEquity Analysis and Valuation (Reading: Chapter 11)

In-class case study: Case 11-3 Accounting-Based Equity Valuations

Case Weis Markets, Inc. – Measurement Concepts & Valuation

Group Homework (4) DUE!

Session 8B Group Project Presentations


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Course Syllabus


Course Name (CH): 金融风险管理

Course Name (EN): Financial Risk Management

Credits: 2

Prerequisites:







□others___________________________




Instructor: Jinliang Li

Office: 330 Weilun Building



Office Hour:

Discussion Board:

TA:

E-mail:


Risk management is of strategic importance to corporations. In this course, students will

learn various risk factors that corporations encounter, and discuss relevant risk management

strategies. Students will also learn to use corporate-value-at-risk as a risk management tool.

Risk factors including weather, market, interest rate, currency, credit, and operational risks

will be covered. This course also covers a wide range of sophisticated and heavily

quantitative topics in financial derivatives. It explores the concepts of options, financial

futures, and other derivatives as developed to help corporations and financial institutions

manage risk.


Risk Management and Financial Institutions, John Hull, Prentice Hall

Course Case Pack

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1 Exam 30%

2 Case Studies 30%

3 Final Paper 25%

4 Homework & Participation 15%


Tentative

Week 1 Brief introduction to the course

Video 1. Futures Trading: Open Outcry

Week 2 Why study risk management

Chapter 1.1 3 6 11 16 18 20

Video 2.

Week 3 Derivatives Hedging Strategies

Chapter 2. 1 4 9 10 18 19 20 27 28 29

Video 3. Case 1

Week 4 Interest rate risk

Chapter 4.1 2 3 5 6 7 10 11 18 19 21

Video 4. Case 2

Week 5 Value-at-Risk

Chapter 8.2 3 4 5 7 9 14 15 17

Video 5. Case 3.

Week 6 Weather derivatives

Chapter 17.4 7 8 11 12 13

Video 6. Case 4.

Week 7 Exam

Week 8 Operational risk

Chapter 14.1 2 3 4 7 8 12 13

Video 7. Case 5

Week 9 Enterprise Risk Management

Video 8. Case 6


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Course Syllabus


Course Name (CH): 博弈论

Course Name (EN): Game Theory

Credits: 3

Prerequisites:

Teaching Language: □CH □CH+EN (EN ≥50%) □ EN






□others___________________________




Instructor: Hong Ma

Office: Weilun 536



Office Hour: To be announced

Discussion Board: learning.sem.tsinghua.edu.cn

TA: To be announced

E-mail:


Game theory is the foundation of almost all modern economic theory. It is one of the most

interesting courses in undergraduate economics. Emerged originally as a field of mathematics,

it has been successfully applied to all fields of economics. Furthermore, game theory also

plays an increasing role in other social sciences such as philosophy, law and politics, and in

natural science such as evolutionary biology and computer science, etc.

This course is an introduction to game theory, which puts emphasis in introducing basic

game-theoretic analysis, including the conception, analytic techniques and applications for

each type of games.

We will discuss static games with perfect information, static games with imperfect

information, and dynamic games with or without perfect information.

Most class sessions will be delivered in English and will consist of both “hands-on”

experiences in structured strategic situations as well as lectures about the theory

underlying these situations. Student participation is strongly encouraged.


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Required Text:

Martin Osborne. An Introduction to Game Theory. Oxford University Press, 2004

Supplemental Text:

Robert Gibbons, Game Theory for Applied Economists, Princeton Univ. Press

Dixit and Seath, Games of Strategy, 2nd editon, Norton.



1 Homework Assignments and class participation 15%

2 Midterm Examination 35%

3 Final Examination 50%


Week Content Literature reading homework

1 Introduction, Static games Osborne Chapter 1

2 Nash equilibrium, definition and

application

Osborne Chapter 2-3 HW 1 due

3 Nash equilibrium, definition and

application

Osborne Chapter 2-3

4 Mixed strategy NE Osborne Chapter 4 HW 2 due

5 Extensive form games Osborne Chapter 5

6 Extensive form games: subgame

perfect NE

Osborne Chapter 5 HW 3 due

7 Extensions to the Extensive form

games

Osborne Chapter 6-7

8 In class midterm

9 Bargaining games Osborne Chapter 16

10 Repeated games Osborne Chapter 14 HW 4 due

11 Applications of infinite horizon

repeated games

Osborne Chapter 14-15

12 Games with imperfect information Osborne Chapter 9-10 HW 5 due

13 Bayesian games, Auction Osborne Chapter 9-10

14 Signaling games Osborne Chapter 9-10 HW 6 due

15 In class final exam


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Course Syllabus


Course Name (CH): 保险经济学

Course Name (EN): Insurance Economics

Credits: 3

Prerequisites: Risk Management and Insurance







□others___ problem sets and case assignments ______




Instructor: Wang Jun

Office: North 204, Weilun Building



Office Hour:


TA:

E-mail:


The objective of this course is to provide the students with the modern fundamentals of the

theory of insurance. We will develop the basic microeconomic models for settings in which

economic agents are faced with uncertainty. A particular emphasis is given to insurance

markets as means of transferring risk and wealth. The models we discuss, however, are

adaptable to many other situations in finance and economics.


lecture notes and papers

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1 problem sets and case assignments 70%

2 final course report 30%


week Content Reading

1 Introduction to the Course

The Research of Insurance Economics

Louberge, H.: Risk And Insurance

Economics 25 Years After

2 Expected Utility Borch, K.: The Economics of

Uncertainty, Chapters III & IV ,

Princeton University Press, 1968

3 Utility Functions and Risk Aversion Pratt J.W.: Risk Aversion In The

Small And In The Large,

Econometrica, 1964

4 Insurance Demand

Mossin, Jan: Aspects of Rational

Insurance Purchasing, Journal Of

Political Economy, 1968

5 Design of Optimal Insurance Policy Artur Raviv: The Design of an

Optimal Insurance Policy, The

American Economic Review, 1979

6 Market Insurance, Self-insurance and

Self-protection

Isaac Ehrlich, Gary S. Becker:

Market Insurance, Self-Insurance,

and Self-Protection, Journal of

Political Economy

7 Moral Hazard: principle-agent Bengt Holmstrom: Moral hazard

and observability, The Bell Journal

of Economics

8 Moral Hazard: principle-agent Neil Doherty, Olivier Mahul:

Mickey Mouse and Moral Hazard:

Uninformative But Correlated

Triggers

9 Moral Hazard: principle-agent Richard A. Lambert: Long-term

Contracts and Moral Hazard, The

Bell Journal Of Economics

10 Adverse Selection Michael Rothschild, Joseph

Stiglitz: Equilibrium in

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Competitive Insurance Markets:

An Essay on the Economics of

Imperfect Information, The

Quarterly Journal of Economics,

1976

11 Adverse Selection B.G. Dahlby: Adverse selection

and Pareto improvements through

compulsory insurance, Public

Choice, 1981

12 Adverse Selection Russell Cooper, Beth Hayes:

Multi-period Insurance Contracts,

International Journal of Industrial

Organization, 1987

13 Risk Classification

Keith J. Crocker, Arthur Snow;

The Efficiency Effects of

Categorical Discrimination in the

Insurance Industry, Journal of

Political Economy

14 Insurance Fraud Crocker, Morgan: The optimality

of cost state falsification:

sharecropping and insurance

15 Corporate Insurance Bjorn N. Jorgensen: Hedging and

Performance Evaluation

16 Insurer Capital Stewart C. Myers, James A. Read,

Jr.:Capital Allocation for Insurance

Companies, 2001


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Course Syllabus


Course Name (CH): 中级财务会计(2)

Course Name (EN): Intermediate Financial Accounting (2)

Credits: 3

Prerequisites:



Teaching Method: □ lecture □discussion □case study □literature reading


Assessment Method: □ in-class quiz □oral presentation □group discussion □case

analysis (report) □final report/thesis □ final exam □practice project (report)

□others___________________________




Instructor: Kun Wang

Office: Weilun 307



Office Hour: Thursday afternoon 3-5pm

Discussion Board:

TA:

E-mail:


Based on the Intermediate Accounting (1), this course covers detail problems related to

liabilities, shareholders’equities, investment and revenue recognition. Meanwhile, this course

introduces briefly the income tax, pension and lease problems and accounting treatments on

them.

The objectives of this course are following:

1. To understand the conceptual framework of accounting, the accounting principles and

standards based on Generally Accepted Accounting Principles (GAAP) relating to valuation

and reporting of liability and equity items.

2. To train you to apply these accounting principles and standards in data accumulation,

summarization and reporting techniques.

3. To develop creative and deeper thoughts and to develop the analytical skills required to

use and interpret the accounting information.

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Donald E. Kieso, Jerry J. Weygandt and Terry D. Warfield, “Intermediate Accounting”, 12th

edition. Chapter 15 – chapter 24 (exclude appendix)


Attendance and Homework 10%

Quiz 25%

Project (Group Work) 15%

Final Examination 50%


Session Readings Subject Assignment

1 Ch15 Stockholders’ Equity Ch15: E7, P8

2 Ch16 Dilutive Securities and Earnings Per Share

3 Ch16 Dilutive Securities and Earnings Per Share

(continued) Ch16: E11, P4

4 Ch17 Investments

5 Ch17 Investments (continued) Ch17: E9, P10

6 Ch18 Revenue Recognition Quiz 1 (chapter

15-chapter 17)

7 Ch18 Revenue Recognition Ch18: E9, E16

8 Ch19 Accounting for Income Taxes Ch19: E5, P5

Project Assignment

9 Ch20 Accounting for Pensions and Postretirement

Benefits

10 Ch20 Accounting for Pensions and Postretirement

Benefits (continued) Ch20: E8, P4

11 Ch21 Accounting for Leases

Quiz 2 (Chapter 18-Chapter 20)

12 Ch21 Accounting for Leases (cont’d) Ch21: E8, P3

13 Ch22 Accounting Changes and Error Analysis Ch22: E10, E20

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14 Ch23/24 Statement of Cash flows

Financial reporting and disclosure Ch23: P6

15 Project Presentation

16 Review and Q&A for the final exam

Final Examination (Venue and Time to be announced)

Chapter 15-24


Preparation and Review: The general approach of this course is lecture, problem solving,

class discussion, and project presentation. The chapters covered in the textbook are provided

in the following course outline. You are encouraged to go through textbook of each assigned

chapter to gain perspective before the class and review afterward. The material in our

Financial Accounting course builds up rapidly, so please try to keep up with the pace of the

course. You will find that it is much easier to get better grades if you work consistently than

if you cram in the last minute.

Group Discussion: All students are to be divided into discussion groups with each group of

7-8 students. The groups are scheduled to meet for case discussion, projects and daily

problems as well. One of the group members will be selected as group leader to be helpful in

moving the group through the discussions. The effective discussion groups are most effective

when attendance is 100% and all the members share the responsibility for content. Group

members may take turn to lead the discussions given that group leader is only the facilitator

of discussion rather than a master. (The importance of individual study prior group discussion

could never be overemphasized.)

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Course Syllabus


Course Name (CH): 中级微观经济学

Course Name (EN): Intermediate Microeconomics

Credits: 3

Prerequisites: No







□others __ quiz in tutorial class __




Instructor: Professor David Daokui Li

Office: Shunde 128



Office Hour: By appointment

Discussion Board: http://learning.sem.tsinghua.edu.cn/

TA: To be announced

E-mail: To be announced

Course Description

The course presents basic theories of microeconomics and its applications. Topics covered

include consumer theory, firm theory, market supply and demand, externality and public

goods, industrial organization, game theory, information economics, and general equilibrium.

The economic modeling methods and analytical tools are emphasized throughout the course.

The purpose of this course is to make students well trained and proficient in analyzing

with systematic microeconomics theory.

As a core course in economics, this course has been contiguously endeavoring to keep

pace with the leading level. The written materials are English mainly while the oral

expression is both in English and Chinese. The lectures delivered by Profess

or will be in English，the corresponding tutorial classes delivered by TAs will be in

Chinese.

http://learning.sem.tsinghua.edu.cn/

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Hal R. Varian: Intermediate Microeconomics A Modern Approach. Sixth Edition W.W.

Norton & Company. New York, NY. 2003.

Theodore C. Bergstrom and Hal R. Varian: Workouts in Intermediate Microeconomics.

Sixth Edition W.W. Norton & Company. New York, NY. 2003.

Grading


1 Quiz in tutorial class 20%

2 Midterm test 30%

3 Final test 50%

Teaching Schedule

Week Content Literature reading

1 Introduction and Overview of the Course

The Market Budget Constraint

Varian Ch1 Ch2

2 Preferences Utility Choice Varian Ch3 Ch4 Ch5

3 Demand Revealed Preference Varian Ch6 Ch7

4 Slutsky Equation Buying and selling Varian Ch8 Ch9

5 Intertemporal Choice Asset Markets Varian Ch10 Ch11

6 Uncertainty Risky Assets Varian Ch12 Ch13

7 Consumer’s Surplus Market Demand Equilibrium Varian Ch14 Ch15 Ch16

8 Mid-Term Exam

9 Technology Profit Maximization Cost Minimization Varian Ch18 Ch19 Ch20

10 Cost Curves Firm Supply Industry Supply Varian Ch21 Ch22 Ch23

11 Monopoly Monopoly Behavior Factor Markets Varian Ch24 Ch25 Ch26

12 Oligopoly Game Theory Varian Ch27 Ch28

13 Exchange Production Varian Ch30 Ch31

14 Welfare Externalities Public Goods Varian Ch32 Ch33 Ch35

15 Asymmetric Information Auctions Varian Ch17 Ch36

16 Course Integration


For each lecture, there will be 2 identical tutorial classes following. Students are required to

attend 8 tutorial classes at least.

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Course Syllabus


Course Name (CH)：国际经济学

Course Name (EN): International Economics

Credits：3

Prerequisites：Intermediate Micro; Intermediate Macro

Teaching Language：□CH □CH+EN（EN ≥50%） □EN






□others___________________________



Target Students：□undergraduates □master students □doctoral students

□MBA □EMBA

Instructor：Qing Liu

Office：Weilun 546


Office Phone：010-62773994

Office Hour：TBA

Tutorial: TBA

Discussion Board：TBA

TA：TBA

E-mail: TBA

Course Description (course objectives, content & teaching approach)：

This course is intended for advanced undergraduate students. A familiarity with some basic

concepts of international trade and finance will be useful. The course is aimed to help

students develop analytical methods and models in order to gain insights about international

economic phenomena.

In the first part of this course, we will discuss issues of International Trade, which deals

with real transactions that involve physical movements of goods and services. The course

will highlight sources of comparative advantage, gains and losses from trade, the impact of

trade on economic growth, and effects of trade policy interventions such as tariffs, quotas,

voluntary export restraints, and export subsidies. By the end of this section, students are

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expected to have a solid understanding of why countries trade, what they trade, the benefits

and costs of trade, and the motivations for and the effects of government trade policies.

In the second part, we will present the modern theory of Open Economy Macroeconomics.

The lectures will focus on developing a coherent analytical framework for thinking about the

fundamental problems in international macroeconomics. Students will be expected to develop

a good grasp of both the analytical tools and the relevant policy issues. Topics coved include:

the intertemporal approach to the current account; international risk sharing and capital flows;

models of exchange rate determination; and macroeconomic policy in open economies.

Useful books：

Intermediate level books:

Krugman and Obstfeld, International Economics: Theory and Policy

Giancarlo Gandolfo, International Trade Theory and Policy

Giancarlo Gandolfo, International Finance and Open-Economy Macroeconomics

Advanced level books:

Robert Feenstra, Advanced International Trade: Theory and Evidence

M. Obstfeld and K. Rogoff, Foundation of International Macroeconomics

Bhagwati, Panagariya and Srinivasan, Lectures on International Trade

Frenkel and Razin, Fiscal Policies and Growth in the World Economy

Grading Policy：

There will be two exams, corresponding to the two parts of this course. Several problem sets

will be distributed during the course. The problem sets will deal with extensions and

variations of the models developed in class and should be viewed as an integral part of the

course. The final grade will be based on students’ performance on the assignments and exams.

The preliminary marking scheme is planning as follows:

Assignments: 20%

Exam #1: 40%

Exam #2: 40%

Teaching Schedule:

Part Ⅰ: International Trade

Week 1 – Week 4: Core Trade Models and the Pattern of Trade

1. The classical theory of trade: Ricardian Model

2. Two-Sector Models

3. The Heckscher-Ohlin Model and generalizations

4. Specific-Factors Model

Week 5: The “New” Trade Theories: Increasing Returns, Intra-Industry Trade, and

Imperfect Competition

Week 6: Trade and Endogenous Growth

Week 7 – Week 8: Trade Policy

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1. Gains from Trade

2. Import Tariff and Dumping

3. Import Quotas and Export Subsidies

EXAM #1

Part Ⅱ: Open Economy Macroeconomics

Week 9: Introduction: Basic Relations in the Open Economy

Week 9: The Intertemporal Approach to Current Account Determination

Week 10: Capital Markets Imperfections

Week 11: The Real Exchange Rate and the Terms of Trade

Week 12: Optimal Fiscal Policy in the Open Economy

Week 13 – Week 15: Monetary Models and Policy Implication in the Open Economy

1. The basic monetary model: money as a “veil”

2. The monetary approach to the balance of payments

3. CIA model

4. Sticky price model

Week 16: Optimal Exchange Rate Regimes

EXAM #2

Other requirements and information：

The lectures are designed to cover the most fundamental issues in International Economics. It

is essential that students work their way through the details of the models presented in the

class. The lecture does not always follow the textbook. So class attendance and a hard effort

on the problem sets distributed in the class are extremely important for understanding the

topics and also obtaining a good grade.

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Course Syllabus


Course Name (CH)：金融工程导论

Course Name (EN): Introduction to Financial Engineering

Credits：3

Prerequisites：None

Teaching Language：□CH □CH+EN（EN ≥50%） □EN






□others___________________________



Target Students：□undergraduates □master students □doctoral students

□MBA □EMBA

Instructor：Song Fengming

Office：S329, Weilun Building


Office Phone：62789957

Office Hour：2pm-4pm (Tuesday-Thursday)

Discussion Board：

TA：

E-mail:

Course Description：

Developing the theoretical foundation of financial engineering and training practical skill for

preliminary financial engineers.

This course presents basic concepts and theories in financial engineering. The emphasis of

the course is on no-arbitrage dynamic replication analysis, risk neutral analysis approach, and

the interaction between them. The course aims to give a basic training to future professional

financial engineers and risk managers. Students will learn designing, developing, and

implementing modern financial contracts, and tools and methods of risk management.

Textbooks & References：

Song Fengming, Principle of Financial Engineering – No Arbitrage, Tsinghua University

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Press, 1999

Grading：

Performance in classrooms: 30%

Final Examination: 70%

Teaching Schedule:

Week Contents Readings Cases

1 No Arbitrage Reference papers

and books

2 No Arbitrage Reference papers

and books

3 Term Structure of Interests Reference papers

and books

4 Term Structure of Interests Reference papers

and books

5 Two Fund Separation and

CAPM

Reference papers

and books

6 Two Fund Separation and

CAPM

Reference papers

and books

7 Index Models and APT Reference papers

and books

8 Index Models and APT Reference papers

and books

9 Option Pricing and Dynamic No

Arbitrage

Reference papers

and books

10 Option Pricing and Dynamic No

Arbitrage

Reference papers

and books

11 Fundamental Theorems and B-S

Option Pricing Formula

Reference papers

and books

12 Fundamental Theorems and B-S

Option Pricing Formula

Reference papers

and books

13

Case Study Banc one’s

Asset-Liability

Management

14 Case Study Goodrich-Riborbank’s

Interest Swap

15 Case Study Super Fund and

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Portfolio Insurance

16 Case Study SLM’s Covered

Warrants


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Course Syllabus


Course Name (CH): 投资学

Course Name (EN): Investment

Credits: 2

Prerequisites:

Teaching Language: □ CH □CH+EN (EN ≥50%) □EN


Teaching Method: □ lecture □discussion □ case study □literature reading

□computer-aided assignment □ students’ in-class presentation

Assessment Method: □ in-class quiz □ oral presentation □group discussion □case

analysis (report) □final report/thesis □final exam □ practice project (report)

□others___________________________




Instructor： Prof. Zhu Yingzi

Office： Weilun Building, Rm 321

E-mail： [email protected]

Office Phone： 62786041

Office Hour：

Discussion Board：

TA：

E-mail:


This course aims to provide students with understanding of (i) the fundamental knowledge

for those common and important investment strategies in financial market, (ii) the portfolio

management techniques used to manage risk or make speculation, and (iii) the recent

development of portfolio management tools and investment strategies in financial markets.

On the theoretical side, this course introduces fundamental knowledge for investment

strategies and portfolio management. On the practical side, this course covers recent topics

that are related to the investment strategies and portfolio management. Some projects of

portfolio management are specially designed to let you apply the theoretical knowledge to

practice.


Investments. Boadie, Kane, and Marcus. Seventh edition.

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2 cases (50%)+ 1 project (40%)+class participation (10%)

Teaching Schedule :

1. Course overview; Introduction (reading: BKM Chapter 1-4)

2. Risk free interest rate, risk premium, and risk aversion (reading: BKM Chapter 5 &6)

Asset allocation and optimal risky portfolio (reading: BKM Chapter 7 )

3. Lab tour; Project assignment

4. CAPM and APT, index model (reading: BKM Chapter 8-11)

5. Case presentation; Market Efficiency (reading: BKM Chapter 12)

6. Portfolio performance evaluation and Active portfolio management (reading: BKM

Chapter 24, 26, 27)

Case presentation


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Course Syllabus


Course Name (CH): 投资学

Course Name (EN): Investment

Credits: 2

Prerequisites:







□others__Problem solving assignments_________________________




Instructor: Wang, Yintian

Office: Weilun 333



Office Hour: TBA

Discussion Board:

TA: TBA

E-mail:


This course will introduce and delineate basic concepts and techniques in investments by

examining such topics as risk-return tradeoff, optimal portfolio construction, Capital Asset

Pricing model, APT, Market efficiency, bonds and futures. On the theoretical side, this course

introduces fundamental knowledge for investment strategies and portfolio management. On

the practical side, this course covers recent topics that are related to the investment strategies

and portfolio management. Some projects of portfolio management are specially designed to

let you apply the theoretical knowledge to practice.


Bodie, Kane and Marcus: Investments, 7th

edition，2008, McGraw-Hill.

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1 Project 20%

2 Assignments 20%

3 Final Exam 60%



1 Course overview; Introduction BKM Chapter 1, 2, 3

2

Risk free interest rate, risk

premium, and risk aversion,

Asset allocation and optimal

risky portfolio

BKM Chapter 5, 6,7

3 Capital Asset Pricing Model,

Arbitrage Pricing Theory

BKM Chapter 9,10

4 Market efficiency BKM Chapter 11

5

Bond prices and yields

Interest rates term structure

, Swap

BKM Chapter 14, 15

or Hull Chapter 6

6 Security analysis BKM Chapter 17,18,19

7 Index future Hull Chapter 3, 4, 5


Prerequisite: Introduction to Finance (undergraduate or graduate level); Linear algebra

(undergraduate); Calculus(undergraduate); Fundamental Accounting (undergraduate)

This course is highly recommended for students who intend to pursue a career or further

studies in investment strategies and portfolio management. This is not an introductory

course to finance, therefore, it is NOT suitable to students who do not have finance

background.

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Course Syllabus


Course Name (CH): 劳动经济学

Course Name (EN): Labor Economics

Credits: 3

Prerequisites: basic-to-intermediate microeconomics and some knowledge in statistics or

econometrics.







□others___________________________




Instructor: Lingsheng Meng

Office:


Office Phone:

Office Hour:

Discussion Board:

TA:

E-mail:


This course is an introduction to labor economics with an emphasis on applied

microeconomic theory and empirical analysis. We are especially interested in the link

between research and public policy. Topics include labor supply, labor demand, minimum

wages, the economics of human capital (education), discrimination and the impact of

antidiscrimination programs, immigration, changes in earnings inequality over time, unions,

incentive pay, and program evaluation.


Text: George J. Borjas, Labor Economics (Fifth Edition), 2010.

Research Papers: Additional (empirical) papers will be made available.

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1 Problem Sets 25%

2 Mid-Term Exam 30%

3 Final Exam 40%

4 Participation 5%


Week Content Reading

1 Introduction to Labor Economics Borjas Chapter 1

2 Labor Supply Borjas Chapter 2

3 Labor Supply Borjas Chapter 2

4 Labor Demand Borjas Chapter 3 and

Section 4.9

5 Labor Demand Borjas Chapter 3 and

Section 4.9

6 Labor Demand and the Minimum Wage Papers, TBA

7 Labor Market Equilibrium Borjas Chapter 4

8 Causal Inference with Non-experimental Data Papers, TBA

9 Mid-Term Exam

10 Human Capital Borjas Chapter 6

11 Human Capital: Empirical Evidence Papers, TBA

12 Labor Mobility and Immigration Borjas Chapter 8 and

Sections 4.5, 4.6

13 Labor Market Discrimination Borjas Chapter 9

14 Changes in Earnings Inequality over Time Borjas Chapter 7

15 Unions Borjas Chapter 10

16 Incentive Pay Borjas Chapter 11


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Course Syllabus


Course Name (CH): 管理系统模拟

Course Name (EN): Management Systems Simulation

Credits: 3

Prerequisites: Probability Theory, Statistics







□others___________________________




Instructor: WEI Qiang



Office Phone: 86-10-62789824

Office Hour: 15:00 ~ 17:00, Friday


TA: to be decided

E-mail: to be decided


Many analytical models and mathematical tools have been used in business decision to

improve the operational efficiency and seize the competitive advantage. Since, however, the

real world business situation and environment, regarded as a system, is very complex, which

results that the traditional analytical methods and tools cannot fit properly. This course will

introduce a new methodology – simulation – into the business management systems. As its

name says, in complex systems, where the number of related variables is huge and they are

also closely interdependent, simulation method is to mimic the real parameters in computer

system, using the time-advance mechanism, to generate the evolutionary results over time. In

so doing, after enough replications of simulation, statistically confident results could be

derived. Clearly, the computational load is extremely high. But, with mainstream personal

computer nowadays, this process could be performed efficiently. In this course, we will

cultivate the students with the abilities of modeling, simulation and analysis with computer

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and software.

This course includes:

a) Basic Concepts on Simulation Modeling;

b) The Simulation Process;

c) Simulation with EXCEL;

d) Input Analysis using Statistics;

e) Random Number and Random Variable Generation;

f) Basis of simulation with ARENA;

g) Advanced simulation with ARENA;

h) Output Analysis;

i) Lecture on system dynamics;

By the end of the course, the students should:

4. Master the methodology of simulation and can modeling complex business systems;

5. Master the abilities of modeling with EXCEL and ProModel.

6. Cultivate the ability for further simulation analysis, design and implement.

To accomplish this global goal, lecturing is far from enough; case programming, modeling

and analysis, assignment and Q&A are also important.


1. W. David Kelton, Randall P. Sadowski, David T. Sturrock, Simulation with ARENA, 4th

edition, McGraw-Hill Higher Education, New York, USA, 2007.



1 Assignments 20%

2 Group Report 20%

3 Attendance 10%

4 Final Exam 50%



1 Introduction and Simulation Chapter 1

2 National holiday

3 Monte Carlo Method Courseware Assignment 1

4 Discrete-Event Simulation Chapter 2 Assignment 2

5 Input Analysis Chapter 4, Courseware Assignment 3

6 Random Number Generator Chapter 12,

Courseware

7 Generating Random Variates Chapter 12, Coursewre Assignment 4

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8 Output Analysis for Single System Chapter 6, Courseware Assignment 5

9 Life Cycle of Simulation Project Chapter 13,

Courseware

10 Introduction to ARENA 7.0 Chapter 3 Term Project

11 ARENA basis (1) Chapter 3 Assignment 6

12 ARENA basis (2) Chapter 3 Assignment 7

13 Advance in ARENA modeling (1) Chapter 4

14 Advance in ARENA modeling (2) Chapter 4 Assignment 8

15 Lecture on System Dynamics Courseware

16 Group Reports and Summarization Courseware


N/A

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Course Syllabus


Course Name (CH): 人身与健康保险

Course Name (EN): Principles of Insurance: Life, Health and Annuities

Credits: 3

Prerequisites: Risk Management and Insurance







□others____ Class attendance and Homework _____




Instructor: Wang Jun

Office: North 204, Weilun Building



Office Hour:


TA:

E-mail:


This course will examine the economic analysis of life and health insurance, various life,

health, annuity, pension products, provisions and additional benefits, pricing of life and

health insurance, life insurance company organization and regulation etc. Students are

required to analyze some actual problems in domestic life and health insurance market

through internship, group projects and case studies.


1. Black, Kenneth, Jr. and Skipper, Harold D., Jr., Life and Health Insurance. 13th Edition.

Prentice Hall, 2000.

2. Harriett E. Jones, Dani L. Long, Principles of Insurance: Life, Health and Annuities, 2nd,

LOMA, 1999.

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3. Selected handouts and cases to be handed out in class.



1 Exam 50%

2 Group Project 30%

3 Class attendance and Homework 20%


Week Topic Assignment &

handouts

1 Course Intro and Economics of L&HI (B&S

Ch1&3)

Course Syllabus

2 Introduction to Insurable Risk and Insurance

Policy

Hw 1 hand out

3 Term, Permanent Life and Endowment Insurance

Policy Provision and Beneficiaries

4 Pricing of LHI (1) (B&S Ch2,27,28) Hw 1 due, Hw 2 handout

5 Pricing of LHI (2) (B&S Ch29, 30)

6 Annuity, Pension and Retirement Savings Plan Hw 2 due, Hw 3 handout

Group Life Insurance

7 ME and DI Coverage

Marketing of LHI(B&S Ch24)

8 Life Ins. Company Organization and Regulation Guest speaker

Group Project presentation Hw 3 due

Final exam on specified day by SEM


Homework will be assigned and be graded. Those who copies and be copied will be

equally and severely punished.

It is the student's responsibility to attend class. Attendance in this class is very important.

Exams and homework assignments will be based primarily on material covered in class.

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Course Syllabus


Course Name (CH): 公共财政学

Course Name (EN): Public Finance

Credits: 3

Prerequisites: Intermediate Microeconomics







□others___________________________




Instructor: Binzhen Wu

Office: : S553, Weilun Building;



Office Hour:

Discussion Board:

TA:

E-mail:


Public Finance studies the role of the public sector in the economy. In this course, we will

study the economic foundations that justify the existence of the public sector, and the

economic theory that describes what the role of the public sector should be. We concern

when the governments should intervene the economy and how they should do so, including

what options they have and what the policy effects are. The focus is on the government taxes

and spending activities. We will also look at the governments’ policies in the reality, and

study how the policies affect individual and corporate decision-making and welfare.


The main text is: Public Finance, by Harvey S Rosen, McGraw-Hill, 7th ed., 2005.

I also recommend the textbook “Public Finance and Public Policy”, by Jonathan Gruber,

Worth Publishers, 2004.

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There will also be required or recommended reading from academic journals or magazines.

They are listed in the reading-list.



1. Final Exam In-class exam 50%

2. Essay Essay 50%



1 Introduction Rosen, Ch. 1, Gruber Ch. 1

2 Tools of Public Economics Rosen, Ch. 2, 3, Gruber, Ch. 2, 3, 4

3 Public Goods Rosen, Ch. 4, Gruber, Ch. 7

4 Externalities Rosen, Ch. 5, Gruber, Ch. 5. 6

5 Voting and Political Economics Rosen, Ch. 6, Gruber, Ch. 9

6 Federal System Rosen, Ch. 20, Gruber Ch. 10

7 Social Security and

Unemployment Insurance

Rosen, Ch. 9, Gruber, Ch. 12, 13,

14

8 Health Care Rosen, Ch. 10, Gruber, Ch. 15. 16

9 Redistribution and Poverty

Programs

Rosen, Ch. 7, 8, Gruber, Ch. 17

10 Education Rosen, Ch. 4, Gruber, Ch. 11

11 Tax Incidence Rosen, Ch. 12, Gruber, Ch. 18, 19

12 Equity and Efficiency Rosen, Ch. 13, 14, Gruber, Ch. 20

13 The Tax System in Practice Rosen, Ch. 15-19 Gruber, Ch.

22-24

14 Chinese Tax Reform and Fiscal

System Reform

15 Chinese Tax Reform and Fiscal

System Reform

16 Final Exam


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Course Syllabus


Course Name (CH): 战略管理

Course Name (EN): Strategic Management

Credits: 2

Prerequisites:







□others___________________________




Instructor: Rui Wu

Office:

E-mail:

Office Phone:

Office Hour:

Discussion Board:

TA:

E-mail:


This course introduces the concepts and tools of strategy formulation and competitive

analysis. You will learn about why some firms survive and prosper while others do not, and

develop the critical analysis and communication skills necessary to create and implement

firm strategy. The course focuses on the information, analyses, organizational processes,

skills and business judgment managers must use to craft strategies, position their businesses

and assets, and define firm boundaries, so as to maximize long-term profits in the face of

uncertainty and competition.

Strategic Management is an integrative and interdisciplinary course in two important

respects.

1. The course assumes a broad view of the environment that includes buyers, suppliers,

technology, economics, capital markets, competitors, government, and global forces;

and it assumes that the external environment is dynamic and characterized by

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uncertain changes. In studying strategy, the course draws together and builds on all

the ideas, concepts, and theories from your functional/discipline-based courses such

as Accounting, Economics, Finance, Marketing, Organizational Behavior, and

Statistics. However, it is much more than a mere integration of the functional

specialties within a firm.

2. This course takes a general management perspective. It views the firm as a whole,

and examines how policies in each functional area are integrated into an overall

competitive strategy. It is intended that you develop the “general management point

of view” in this course. This point of view is the best vantage point for making

decisions that lead to sustainable business performance. The key strategic business

decisions of concern involve determining and shaping organizational purpose to

evolving opportunities, creating competitive advantages, choosing competitive

strategies, securing and defending sustainable market positions, and allocating critical

resources over long periods. Decisions such as these can only be made effectively

by viewing a firm holistically, and over the long term.

This course is intended to help you develop skills for formulating strategy. These skills will

help you in whatever job you take after graduation as well as in your personal investing and

choice of employment. The strategy formulation process demands the mastery of a body of

analytical tools and the ability to take an integrative point of view. You will develop these

skills through:

In-depth analysis of industries and competitors

Prediction of competitive behavior

Techniques for analyzing how firms can develop and sustain competitive advantages

over time


Case Package [CP]: Assigned HBS cases and articles (see below)

Textbooks:

o Required: Hitt, Michael A., R. Duane Ireland, and Robert E. Hoskisson [HIH].

Strategic Management: Competitiveness and Globalization—Concepts,

Cincinnati, OH: Southwestern College Publishing, 8th Edition, 2009.

This provides students with definitions of key terms, detailed descriptions of

conceptual frameworks, and useful guidelines for undertaking various aspects of

strategic analysis. Refer to it constantly. You should use this book to help you fill in

gaps in your understanding, add to your strategic analysis tools and "box of tricks",

and reinforce your skills. It is not, however, a precise template for case analysis.

o Optional: Barney & Hesterly [BH], Strategic Management and Competitive

Advantage: Concepts, 2nd

ed., 2008



1 Course Participation 20%

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2 In-class Quizzes 10%

3 Group Strategy Analysis Presentation 15%

4 Group Strategy Analysis Report 15%

5 Final Exam 40%

Teaching Schedule (weeks, content, assignments. It can be in the tabular form.)

Week Content Literature reading Cases

1

2

3

4

5

6

7

8

9 Introduction: What is Strategy? HIH-Ch1; BH-Ch1; CP-“What is

Strategy?”

Wal*Mart Stores

10 Industry Analysis: External HIH-Ch2; BH-Ch2; CP-“Five

Forces That Shape Strategy”

Cola Wars

11 Firm Analysis: Internal HIH-Ch3 & Ch4; BH-Ch4 & Ch5 Apple Computer

12 Competitive Dynamics HIH-Ch5 & Ch9; BH-Ch3 Intel Corp, 1968-2003

13 Competitive Dynamics CP-“The Right Game”;

CP-“Competitor Analysis”

Barnes & Noble vs.

Amazon.com

14 Strategy Implementation BH-Ch8 (optional) Cirque du Soleil

15 Corporate Strategy HIH-Ch6 & Ch7; BH-Ch6 & Ch7 Walt Disney Co

16 International Strategy HIH-Ch8 & Ch10; BH-Ch9 Zara: Fast Fashion


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Course Syllabus


Course Name (CH): 产业组织理论

Course Name (EN): Theory of Industrial Organization

Credits: 3

Prerequisites: Intermediate Microeconomics







□others_(Individual Homework, Group Presentation)




Instructor: Ming GAO

Office:


Office Phone:

Office Hour:

Discussion Board:

TA:

E-mail:


Industrial Organization (IO) is the sub-field of microeconomics that studies firm

behaviour and strategy in market competition, as well as the induced industry characteristics.

Not only useful for economists, the theory of IO also provides the basic theoretical

framework for researchers and practitioners in many other business subjects, including

corporate finance (e.g. merger and acquisition), marketing (e.g. pricing) and strategic

management (e.g. competitiveness analysis).

The first part of this course introduces monopoly market and discusses pricing,

information structure and advertising in this kind of market. In the second part, we introduce

interaction among firms and discuss oligopolistic market, where we first learn the basics of

game theory and then use them to analyze pricing, competition and merger, etc. In the last

part, we discuss special topics of recent developments in IO theory and “hot” topics in

real-life industrial economy, including two-sided markets (e.g. credit card market), network

industries (e.g. Internet and telecommunication) and antitrust and regulatory policies.

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1.《产业组织理论》李明志、柯旭清编著

清华大学出版社 2004 年 9 月出版

Or

2.. Industrial Organization -- A Strategic Approach , Jeffrey Church and Roger Ware

McGraw-Hill Higher Education, November 2000



1 Individual Homework 20%

2 Group Project 30%

3 Group Presentation 10%

4 Individual Final Exam 40%



1 Introduction to IO

2

Monopoly Theory: Price

Discrimination

To be published or

distributed in the

previous lecture

3 Monopoly Theory: Price

Discrimination (continued)

4

Multi-product Monopoly To be published or

distributed in the

previous lecture

5 Durable Good Monopoly

6 Asymmetric Information and

Advertising

7

Introduction to Game Theory To be published or

distributed in the

previous lecture

8 Introduction to Game Theory

(continued)

9

Oligopoly Pricing To be published or

distributed in the

previous lecture

10 Dynamic Models of Oligopoly

11 Strategic Behavior in Oligopoly

Markets

To be published or

distributed in the

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previous lecture

12 Strategic Behavior in Oligopoly

Markets (Continued)

13

Special Topic 1: Two-Sided

Market

To be published or

distributed in the

previous lecture

14 Special Topic 2: Network

Industries

15 Special Topic 3: Antitrust and

Regulation

16 Special Topic 4: Behavioral IO


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Course Syllabus


Course Name (CH): 国际会计专题

Course Name (EN): Topics on International Accounting

Credits: 3

Prerequisites: Fundamentals of Accounting







□others___________________________




Instructor: HAO Zhenping

Office: 352 Weilun Building



Office Hour: to be arranged

Discussion Board:

TA:

E-mail:


To understand the development of accounting and financial reporting models in the

world, and to enable you to evaluate the reasons and evolution of international

accounting harmonization and convergence;

To provide you with the key technical issues in international accounting area and their

impact on financial reporting, such as accounting for foreign currency transactions,

translation of foreign financial statements and accounting for changing prices; and

To understand some management accounting issues in multinational operations, for

instance, the establishment of management control and information system, financial risk

management, international taxation，and international transfer pricing.

Many of the topics in an international accounting course have a domestic counterpart.

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However, new factors and complications arise in the international arena. Some of these are (1)

laws, practices, customs, cultures, and diversity of competitive circumstances; (2) risks

associated with fluctuating exchange rates, differential rates of inflation, and unstable

property rights; and (3) variations in taxes and tax rates. International accounting discusses

issues from the perspective of companies that have internationalized their finance and/or

operations. It also has a comparative aspect, comparing accounting across countries. It also

deals with convergence of worldwide financial reporting standards. This course is designed

to provide you with an understanding of the significant issues in international accounting.

The teaching approach will be mainly classroom lectures with some discussions and

presentations.


Textbook:

International Accounting, 6th

Edition, Frederick D. S. Choi, and Gary K. Meek, China

Renmin University Press （中国人民大学出版社），2008

References:

International Accounting and Multinational Enterprises, 6th

Edition, Lee H. Radebaugh and

Sidney J. Gray, China Machine Press （机械工业出版社）, 2007


Grading is the 100 mark system. Students are expected to do all of the reading assignments

and to develop answers to all assigned questions, cases, and exercises. Assessment is based

on class performance, attendance and some ten minutes quizzes which totally account for

40%, and three unit exams each of which accounts for 20% and totally 60%.


1 class performance, attendance and some ten

minutes quizzes

40%

2 three unit exams each of which accounts for

20%

60%


Weeks Main Contents Readings

1 Introduction

A Brief History of International Accounting

Role of Accounting in Business and Global Capital Markets

Chapter 1

http://www.golden-book.com/search/search.asp?key1=%BB%FA%D0%B5%B9%A4%D2%B5%B3%F6%B0%E6%C9%E7

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2

Development and Classification.

Comparative Development Patterns

Classification

Chapter 2

3 Comparative Accounting I

Some Observations about Accounting Standards and Practice

IFRS in the European Union

Five National Financial Accounting Systems

Chapter 3

4 National Day Break

5

Comparative Accounting II

Some Observations About Other Countries

Five National Financial Accounting Systems

Chapter 4

6 Discussion and Presentation, Unit Exam I

7

Reporting and Disclosure

Development of Disclosure

Reporting Requirements for Listed Companies

Reporting and Disclosure Practices

Chapter 5

8

Foreign Currency Translation

Reasons for Translation and Background

Financial Statement Effects of Alternative Translation Rates

Foreign Currency Translation

Translation Accounting Debates and Current Trends

Chapter 6

9

Financial Reporting and Changing Prices

Types of Inflation Adjustments

National Perspectives on Inflation Accounting

International Financial Reporting Standards

Accounting for Inflation Issues

Chapter 7

10

Global Accounting and Auditing Standards

A Survey of International Convergence

Overview of Major International Organizations promoting

Accounting Convergence

International Accounting Standards Board

EU, IOSCO, IFAC, ISAR, OECD

Chapter 8

11 Discussion and Presentation, Unit Exam II

12

International Financial Statement Analysis

Challenges and Opportunities in Cross-Border Analysis

International Business Strategy Analysis

Accounting Analysis

International Financial Analysis

Chapter 9

13

Managerial Planning and Control

Business Modeling, Planning Tools, and Capital Budgeting

Management Information Systems and Control

Performance Evaluation of Foreign Operations

Chapter 10

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14

Financial Risk Management

Essentials and Role of Accounting

Hedge of a Recognized Asset or Liability or an Unrecognized

Firm Commitment, and a Net Investment in a Foreign Operation

Speculating in Foreign Currency

Chapter 11

15

International Taxation and Transfer Pricing

Diversity of National Tax Systems

Taxation of Foreign Source Income and Double Taxation

Tax Planning Dimensions

International Transfer Pricing: Complication Variables

Transfer Pricing Methodology, and Practices

Chapter 12

16 Discussion and Presentation, Unit Exam III


None.

Documents

Tsinghua UG English-Taught Courses Syllabi (Fall 2010)