INTRODUCTION TO ACCOUNTING*

国際教養学部

AIBE3050

コース情報

担当教員: 上西 順子

単位数: 4

年度: 2024

学期: 秋学期

曜限: 火3, 金3

形式: 対面授業

レベル: 300

アクティブラーニング: あり

他学部履修:

評価方法

レポート

10%

定期試験

定期試験期間中

35%

中間試験

授業期間中

35%

その他

Quizzes/In-class assignments

20%

詳細情報

概要

This is the introductory course on accounting. Often called the language of business, accounting is the system for gathering financial information and communicating it to its users including investors, creditors and management of companies. The course will introduce the basic accounting process: measuring, processing, interpreting and using accounting information for business decision-making. The instructor of this course has work experience in external audit of listed companies in Japan and the US. Her knowledge of the actual practice of auditing shall contribute to the attainment of the pedagogical objectives of the course. Prerequisite: None

目標

Upon completion of the course, students will understand how the basic business transactions are recorded and how major financial statements are prepared and interpreted.

授業外の学習

-Prepare for class materials (30 minutes) -Review class lecture and do review questions (60 minutes) -Prepare for assignments, quizzes, exams (100 minutes)

所要時間: 190 minutes

スケジュール

  1. Introduction
  2. Basic financial statements
  3. Basic financial statements
  4. Accounting cycle
  5. Accounting cycle
  6. Acounting cycle
  7. Merchandising activities
  8. Merchandising activities
  9. Merchandising activities
  10. Financial assets
  11. Financial assets
  12. Financial assets
  13. Inventories
  14. Inventories
  15. Inventories
  16. Midterm exam
  17. Plant and Intangible assets
  18. Plant and Intangible assets
  19. Plant and Intangible assets
  20. Liabilities
  21. Liabilities
  22. Liabilities
  23. Equity
  24. Equity
  25. Equity and changes in Equity
  26. Equity and changes in Equity
  27. Ratios
  28. Review Please note that this syllabus/schedule is subject to revision.

教科書

Financial Accounting (including IFRS) Williams, Haka, Bettner, Carcello and Lau (McGraw Hill)

    参考書

    書籍情報はありません。

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