シラバス参照

開講年度(Academic Year) 2021 
科目コード/科目名
(Course Code / Course Title)
BT188/Financial Accounting 
テーマ/サブタイトル等
(Theme / Subtitle)
Introduction to Fundamentals of Financial Accounting 
担当者 (Instructor) 岡本 紀明(OKAMOTO NORIAKI) 
時間割 (Class Schedule) 春学期 (Spring Semester) 水曜日(Wed) 3時限(Period 3) A203(Room)
単位 (Credit) 2単位(2 Credits) 
科目ナンバリング
(Course Number)
GBU2301 
使用言語
(Language)
英語
(English) 
備考 (Notes)  
テキスト用コード (Text Code) BT188 



授業の
目標
Course
Objectives
Students will be able to become familiar with basic accounting principles and core financial statements. 
 
授業の
内容
Course
Contents
In this course students learn basic accounting concepts to read and analyze corporate financial statements. In addition to fundamental accounting principles and bookkeeping techniques, this course focuses on core financial statements: Balance Sheet, Income Statement, and Cash Flow Statement. This course will also cover some important accounting topics such as globalization of accounting standards and the double-entry bookkeeping process. 
 
授業計画
Course
Schedule
1. Introduction (What is accounting?)  
2. Accounting and financial statements (Ch. 1) 
3. Accounting principles① (Generally Accepted Accounting Principles) (Ch. 2) 
4. Accounting principles② (Generally Accepted Accounting Principles) (Ch. 2) 
5. The Balance Sheet① (Understanding the Balance Sheet) (Ch. 3) 
6. The Balance Sheet② (Analyzing the Balance Sheet) (Ch. 3) 
7. The Income Statement① (Understanding the structure of Income Statement) (Ch. 4) 
8. The Income Statement② (Analyzing the Income Statement) (Ch. 4) 
9. Mid-term review test 
10. The Cash Flow Statement (Learning the outline of Cash Flow Statement) (Ch. 5) 
11. The system of bookkeeping (Introduction to double-entry bookkeeping) (Ch. 7) 
12. Journal entries① (Understanding the process of double-entry bookkeeping) (Ch. 7) 
13. Journal entries② (Understanding the process of double-entry bookkeeping) (Ch. 7) 
14. Final exam 
授業時間外
(予習・復習
等)の学習
Study
Required
Outside
of Class
Students are expected to read the assigned textbook chapters (Chapter1 to 5, and 7) before each class session. 
成績評価
方法・基準
Evaluation
種類(Kind) 割合(%) 基準(Criteria)
平常点(In-class Points) 100  %
最終テスト(Final Test)(30%) 、Mid-term review exam(20%) 、最終レポート(Final Report)(20%) 、Assignments(30%)
備考(Notes)
At my discretion, I may give some assignments (e.g., quizzes or short-essay) to be completed during and outside the class. Therefore, students are expected to regularly attend the class.
テキスト
Textbooks
No 著者名
(Author/Editor)
書籍名
(Title)
出版社
(Publisher)
出版年
(Date)
ISBN/ISSN
1. Wayne A. Label  Accounting for Non-Accountants 3rd ed.   Sourcebooks  2013  1402273045  
その他(Others)
参考文献
Readings
No 著者名
(Author/Editor)
書籍名
(Title)
出版社
(Publisher)
出版年
(Date)
ISBN/ISSN
1. Wayne A. Label and Cheryl K. Henderson  Study Guide and Workbook for Accounting for Non-Accountants   Solana Dreams Publishing Company  2015  0986099821 
2. Jae K. Shim, Joel G. Siegel, Nick Dauber, Anique A. Qureshi  Dictionary of Accounting Terms 6th ed.   Barrons Educational Series  2014  1438002750 
その他(Others)
その他
(HP等)
Others
(e.g. HP)
Course materials are uploaded on the Blackboard website during the course.
As this class follows lecture-style, online teaching (such as via Zoom) is highly probable. 
注意事項
Notice
Sheltered Course(Min.TOEIC:730) 


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