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)
KN193/Advanced Topics in Accounting 
テーマ/サブタイトル等
(Theme / Subtitle)
Graduate Level Financial Accounting Course 
担当者 (Instructor) 岡本 紀明(OKAMOTO NORIAKI) 
時間割 (Class Schedule) 秋学期 (Fall Semester) 火曜日(Tue) 3時限(Period 3) 9304(Room)
単位 (Credit) 2単位(2 Credits) 
科目ナンバリング
(Course Number)
MIB6201 
使用言語
(Language)
英語
(English) 
備考 (Notes)  
テキスト用コード (Text Code) KN193 



授業の
目標
Course
Objectives
The basic purpose of this course is to understand financial accounting theories in some selected areas. After taking this course, students will gain advanced accounting knowledge to deeply understand core issues. Also, you can learn how to deal with (to record and classify properly) those various issues. 
 
授業の
内容
Course
Contents
This course focuses on several accounting topics. Some accounting standards are explained in terms of conceptual framework of financial reporting. Fair value accounting and accounting for intangible assets are both contentious topics in accounting. The unique characteristic of this course is to occasionally deal with multiple choice questions in order to gain a foothold towards USCPA exam. In addition to international accounting standards (IFRS), Japanese accounting standards (J-GAAP) and US GAAP are discussed in the class. 
 
授業計画
Course
Schedule
1. Overview and introduction 
2. Basic financial statements and accounting standard setters① 
3. Basic financial statements and accounting standard setters② 
4. Various financial statements and conceptual framework for financial reporting① 
5. Various financial statements and conceptual framework for financial reporting② 
6. Various financial statements and conceptual framework for financial reporting③ 
7. Time Value of Money and fair value accounting① 
8. Time Value of Money and fair value accounting② 
9. Time Value of Money and fair value accounting③ 
10. Intangible Assets ① 
11. Intangible Assets ② 
12. Intangible Assets ③ 
13. Final test 
14. Final presentation 
授業時間外
(予習・復習
等)の学習
Study
Required
Outside
of Class
Students are required to read assigned textbook chapters (as instructed during the course) before each class session. At the end of the course, students are also required to make a presentation on a specific theme. In 2020, the theme was "What is a current accounting issue and how can we deal with it?". 
成績評価
方法・基準
Evaluation
種類(Kind) 割合(%) 基準(Criteria)
平常点(In-class Points) 100  %
Assignments(40%) 、Review test(20%) 、Final presenttaion(20%) 、Participation/Discussion(20%)
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. Donald, E. Kieso, Jerry, J. Weygandt, and Terry, D. Warfield  Intermediate Accounting: IFRS Edition 4th edition   Wiley  2020  978-1119607519 
その他(Others)
Students do not need to purchase the textbook.
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. Richard G. Schroeder, Myrtle W. Clark and Jack M. Cathy  Financial Accounting Theory and Analysis 11th ed.   John Wiley & Sons, Inc.  2013  1118582799 
その他(Others)
Additional handouts will be given during the course.
その他
(HP等)
Others
(e.g. HP)
注意事項
Notice
 


PAGE TOP