FUNDAMENTALS OF ACCOUNTING 1
経済学部 - 経営学科
EMGS5041
コース情報
担当教員: 地主 純子
単位数: 2
年度: 2024
学期: 秋学期
曜限: 水3
形式: 対面授業
レベル: 200
アクティブラーニング: あり
他学部履修: 可
評価方法
出席状況
授業参加
授業内期末試験
授業期間中
詳細情報
概要
This course is designed to learn the fundamental skills to prepare and use financial statements in English. Official language is English and no Japanese language is permitted in the class. In addition to explanations by the instructor, students are asked to express your opinion in English. It is assumed that students are familiar with basic bookkeeping and financial accounting. It is recommended to complete at least one of the following courses before enrolling in this class: 簿記会計学入門 or Principles of Accounting.
目標
After completing this course, you are expected to: (i) be able to analyze financial statements, (ii) express your opinion in English.
授業外の学習
After each class, students are expected to do the following (total 3.5 hours). ・Review the content using the class materials and the textbook (0.5 hours). ・Re-work the examples and questions covered in class (one hour). ・Solving questions (2 hours).
所要時間: 3.5 hours
スケジュール
- Objectives of accounting and basic financial statements
- The cash budget
- The statement of profit or loss
- The statements of financial position
- Accruals and prepayments
- Depreciation
- Uses and limitations of the statements of financial position
- Company finance
- Company accounts
- The statement of changes in equity
- The statement of cash flows
- Interpreting Financial statements
- Capital structure and investment ratios
- Review
教科書
The following text shall be used.
Accounting: A smart approach
著者: Mary Carey , Cathy Knowles
出版社: Oxford University Press/2020
参考書
書籍情報はありません。