日本語

Course Code etc
Academic Year 2024
College College of Economics
Course Code BX455
Theme・Subtitle Accounting for managers
Class Format Face to face (all classes are face-to-face)
Class Format (Supplementary Items)
Campus Lecture
Campus Ikebukuro
Semester Fall semester
DayPeriod・Room Thu.1
ログインして教室を表示する(Log in to view the classrooms.)
Credits 2
Course Number ECX2911
Language English
Class Registration Method Lottery Registration(定員:10人/ Capacity:10)
Assigned Year 配当年次は開講学部のR Guideに掲載している科目表で確認してください。
Prerequisite Regulations
Acceptance of Other Colleges 履修登録システムの『他学部・他研究科履修不許可科目一覧』で確認してください。
Course Cancellation 〇(履修中止可/ Eligible for cancellation)
Online Classes Subject to 60-Credit Upper Limit
Relationship with Degree Policy 各授業科目は、学部・研究科の定める学位授与方針(DP)や教育課程編成の方針(CP)に基づき、カリキュラム上に配置されています。詳細はカリキュラム・マップで確認することができます。
Notes 他学部生用。経済学部生は科目コード登録にて申し込むこと

【Course Objectives】

This course will introduce students to the use of accounting from the perspective of a manager or business owner.

【Course Contents】

This course will cover the 3 basic stages faced by a business owner in the use of accounting information: setting up a business, implementing an accounting information system, and using the information generated from that accounting information system to make business decisions in costing, pricing, breakeven points, make-or-buy, and the benefits of decentralisation.
After the class, students should have a basic understanding of how to use accounting information as a business owner or manager.

Japanese Items

【授業計画 / Course Schedule】

1 Introduction
2 Setting up your business
3 Business Plans: write the report & presentation
4 Financing your start-up
5 Accounting information systems 1: Build, Buy or Rent?
6 AIS: Data & security
7 AIS: internal controls
8 Management accounting & costs
9 Product costing types
10 Cost analysis
11 Costs for Decision-making
12 Relevant revenues and costs
13 Decentralisation
14 Summary & conclusions

【活用される授業方法 / Teaching Methods Used】

板書 /Writing on the Board
スライド(パワーポイント等)の使用 /Slides (PowerPoint, etc.)
上記以外の視聴覚教材の使用 /Audiovisual Materials Other than Those Listed Above
個人発表 /Individual Presentations
グループ発表 /Group Presentations
ディスカッション・ディベート /Discussion/Debate
実技・実習・実験 /Practicum/Experiments/Practical Training
学内の教室外施設の利用 /Use of On-Campus Facilities Outside the Classroom
校外実習・フィールドワーク /Field Work
上記いずれも用いない予定 /None of the above

【授業時間外(予習・復習等)の学修 / Study Required Outside of Class】

It is recommended that students read the prescribed weekly materials before class, in order to be ready for group discussion during class.

【成績評価方法・基準 / Evaluation】

種類 (Kind)割合 (%)基準 (Criteria)
平常点 (In-class Points)100 Class presentations(10%)
Assignment 1(25%)
Assignment 2(25%)
最終テスト(Final Test)(40%)
備考 (Notes)

【テキスト / Textbooks】

その他 (Others)
The study material for this course are freely available from the internet. This includes textbooks available under the Creative Commons license.

【参考文献 / Readings】

【履修にあたって求められる能力 / Abilities Required to Take the Course】

【学生が準備すべき機器等 / Equipment, etc., that Students Should Prepare】

It would be helpful if students bring along an internet accessible device (tablet, laptop) for use in the workshop.

【その他 / Others】

Each class will be divided into 2 parts. The first part will be a lecture presentation. The second part will be group discussions, with 4 or 5 students per group. A member of each group may be required to present the group's findings.

【注意事項 / Notice】