PRINCIPLES OF ACCOUNTING
経済学部 - 経営学科
EMGS5001
コース情報
担当教員: 滝西 敦子
単位数: 2
年度: 2024
学期: 秋学期
曜限: 月3
形式: 対面授業
レベル: 100
アクティブラーニング: あり
他学部履修: 可
評価方法
リアクションペーパー
授業内期末試験
授業期間中
中間試験
授業期間中
詳細情報
概要
This course is an introduction to financial accounting for a proprietorship. The course intends to provide students an understanding of the accounting principles, basic concepts, and components of financial statements.
目標
After completing this course, students are expected to understand the basics of financial accounting and financial reporting systems.
授業外の学習
(1) To try skimming a chapter before lecture so you will be familiar with the general idea of what is coming. (2) After class, go back and read the chapter for deeper understanding and solve exercises in the textbook.
所要時間: 3.5 hours
スケジュール
- Introduction
- Accounting equation and the double-entry system
- Journalizing and posting transactions
- Financial statements
- Adjusting procedure
- Closing procedure
- Worksheet
- Wrap-up
- Midterm exam
- The merchandising operations
- Costing merchandise inventory
- Pricing merchandize
- Wrap-up
- Final exam
教科書
The textbook is as follows.
Schaum's Outline of Bookkeeping and Accounting, Fourth Edition (Schaum's Outlines)
著者: Lerner, J. J.
出版社: McGraw Hill; 4th edition (2009), ISBN 9780071635363
参考書
書籍情報はありません。