日本語

Course Code etc
Academic Year 2025
College College of Law and Politics
Course Code EX819
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 LPX2901
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 ※併置科目(親科目:経済学部)
定員10名(異文化コミュニケーション学部と合わせて)
グローバルコースの学生のみ
*Concurrent course (Parent course: College of Economics)
Capacity : 10 (Total with College of Intercultural Communication)
Only for students of College of Law and Politics Global Program of the Department of International Business Law

【Course Objectives】

This course will introduce students to the use of accounting and accounting information 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.

Japanese Items

【授業計画 / Course Schedule】

1 Introduction
2 Setting up your business
3 Your start-up idea
4 Business plan and presentation
5 Accounting information systems: Build, Buy or Rent
6 AIS: Data and security
7 AIS: internal controls
8 Management accounting and costs
9 Product costing
10 Cost analysis
11 Costs for decision-making
12 Relevant revenues and costs
13 Decentralisation
14 Summary and 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 presentation(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. The second part will be group discussions, with a view to presenting the results of their discussion.

【注意事項 / Notice】