FINANCIAL ACCOUNTING 1

概要

Accounting plays a critical role in the decision making process of business. This course is designed for students to learn the components of financial statements and to learn how to prepare the financial statements. Accounting for corporation is focused in this course.

目標

This course intends to provide the students with an understanding of accounting fundamentals necessary for effective decision-makers. After completing this course, students are expected to: (1) Understand accounting fundamentals including accounting techniques and procedures, which are necessary for preparation of financial statements; (2) Understand how economic activities of a firm are recorded and summarized; (3) Acquire knowledge necessary to explain the business reality using accounting terms.

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