FINANCIAL ACCOUNTING*
博士前期課程グローバル・スタディーズ研究科 - グローバル社会専攻
MZBD5050
コース情報
担当教員: 上西 順子
単位数: 4
年度: 2024
学期: 春学期
曜限: 火4, 金4
形式: 対面授業
レベル: 600
アクティブラーニング: あり
他学部履修: 不可
評価方法
授業参加
授業内期末試験
授業期間中
中間試験
授業期間中
その他
Quizzes/Assignments
詳細情報
概要
The course develops the student's understanding of the theory and practice of financial accounting. The accounting measurements and reporting practices will be presented with a primary focus on International Financial Reporting Standards(IFRS) with some reference to the Japanese accounting standards.
目標
Upon successful completion of this course, students should be able to - understand how business activities are captured by financial statements - analyze basic financial statements and related disclosures - discuss specific issues in financial accounting
授業外の学習
-Prepare for class materials (60 minutes) -Review of class lecture/questions (60 minutes) -Prepare for assignments, quizzes, exams (70 minutes)
所要時間: 190 minutes
スケジュール
- Course introduction
- Financial reporting and Accounting Standards
- Accounting cycle
- Accounting cycle
- Financial Statements and Disclosures
- Financial Statements and Disclosures
- Merchandising activities
- Merchandising activities
- Inventory
- Inventory
- Financial assets(1)
- Financial assets (1)
- Financial assets (2)
- Financial assets (2)
- Exam
- Long-lived assets (1)
- Long-lived assets (1)
- Long-lived assets (2)
- Long-lived assets (2)
- Liabilities (1)
- Liabilities (1)
- Liabilities (2)
- Equity(1)
- Equity(1)
- Equity(2)
- Equity (2)
- Wrap up
- Exam Please note: The present syllabus is subject to revision.
教科書
TBA Additional readings will be assigned from the reference textbooks, materials uploaded on Moodle and a few cases for purchase on HBS site.
参考書
Introduction to Financial Accounting
著者: Dauderis, Annand & Marchand
出版社: CCL-open text
Intermediate Accounting (IFRS)
著者: Kieso, Weygandt &Warfield
出版社: Wiley
International Accounting
著者: Doubnik, et al.
出版社: McGraw Hill