日本語 English
| 開講年度/ Academic YearAcademic Year |
20242024 |
| 科目設置学部/ CollegeCollege |
GLAP/GLAPGLAP |
| 科目コード等/ Course CodeCourse Code |
OW443/OW443OW443 |
| テーマ・サブタイトル等/ Theme・SubtitleTheme・Subtitle |
|
| 授業形態/ Class FormatClass Format |
対面（全回対面）/Face to face (all classes are face-to-face)Face to face (all classes are face-to-face) |
| 授業形態（補足事項）/ Class Format (Supplementary Items)Class Format (Supplementary Items) |
|
| 授業形式/ Class StyleCampus |
講義/LectureLecture |
| 校地/ CampusCampus |
池袋/IkebukuroIkebukuro |
| 学期/ SemesterSemester |
秋学期/Fall semesterFall semester |
| 曜日時限・教室/ DayPeriod・RoomDayPeriod・Room |
月2/Mon.2 Mon.2 ログインして教室を表示する（Log in to view the classrooms.） |
| 単位/ CreditsCredits |
22 |
| 科目ナンバリング/ Course NumberCourse Number |
GLA3401 |
| 使用言語/ LanguageLanguage |
英語/EnglishEnglish |
| 履修登録方法/ Class Registration MethodClass Registration Method |
科目コード登録/Course Code RegistrationCourse Code Registration |
| 配当年次/ Assigned YearAssigned 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。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。 |
| 先修規定/ Prerequisite RegulationsPrerequisite Regulations |
|
| 他学部履修可否/ Acceptance of Other CollegesAcceptance 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。 |
| 履修中止可否/ Course CancellationCourse Cancellation |
〇（履修中止可/ Eligible for cancellation） |
| オンライン授業60単位制限対象科目/ Online Classes Subject to 60-Credit Upper LimitOnline Classes Subject to 60-Credit Upper Limit |
|
| 学位授与方針との関連/ Relationship with Degree PolicyRelationship 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。 |
| 備考/ NotesNotes |
Students will learn accounting principles, how to record basic business activities, and how to prepare and analyze financial statements. The accounting level is basic.
This is the first course in financial accounting. The course discusses accounting language and fundamentals. We will examine financial statements, and students will grasp accounting information to improve their decision-making and problem-solving abilities from users' perspective.
| 1 | Accounting introduction [Chapter 1] |
| 2 | Financial statements Accounting concepts and principles [Chapter 2] |
| 3 | Fundamentals interpretations Financial ratio Trend analysis [Chapter 3] |
| 4 | Basic bookkeeping Accounting process [Chapter 4] |
| 5 | Review chapters 1, 2, 3 and 4 Test 1 [Chapters 1-4] |
| 6 | Current assets Cash and cash equivalents Accounts receivables Inventories [Chapter 5] |
| 7 | Non-current assets Land Building and equipment Intangible assets [Chapter 6] |
| 8 | Liabilities Current liabilities Noncurrent liabilities [Chapter 7] |
| 9 | Equity Paid in capital Retained earnings Treasury stock [Chapter 8] |
| 10 | Review chapters 5, 6, 7 and 8 Test 2 [Chapters 5-8] |
| 11 | Income statement Statement of cash flows [Chapter 9] |
| 12 | Corporate governance Notes to the financial statements Other disclosures [Chapter 10] |
| 13 | Financial statement analysis Liquidity Activity Profitability Leverage [Chapter 11] |
| 14 | Review chapters 9,10 and 11 Test 3 [Chapters 9-11] |
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
| 補足事項 (Supplementary Items) |
|---|
| In the class, students will be actively asked questions, so a proactive attitude is expected. This is a part of "Participation and Discussion" evaluation (10%). Active learning will be adopted. Students shall assume that a regular homework/assignment will be given. This is a part of "Homeworks/Assignments" evaluation (15%). |
Students are expected to read the relevant materials before each class.
Students shall work through the exercises/problems and examine the solution given.
Students shall complete all required assignments/assessments/evaluations.
| 種類 (Kind) | 割合 (%) | 基準 (Criteria) |
|---|---|---|
| 平常点 (In-class Points) | 100 |
Homeworks/Assignments (15%) Participation and Discussion (10%) Test 1 (25%) Test 2(25%) Test 3(25%) |
| 備考 (Notes) | ||
| Detailed assessments will be informed in class. | ||
| No | 著者名 (Author/Editor) | 書籍名 (Title) | 出版社 (Publisher) | 出版年 (Date) | ISBN/ISSN |
|---|---|---|---|---|---|
| 1 | David Marshall, Wayne McManus and Daniel Viele | Accounting: What the Numbers Mean, 13th Edition | McGraw Hill | 2023 | 1264126743 |
| その他 (Others) | |||||
| This is the recommended textbook. Different edition is acceptable. Students are not required to buy. | |||||
Students must bring writing utensils (pens) and calculators (non-programable) during every class.
Any changes/updates will be communicated in class.
Students will learn accounting principles, how to record basic business activities, and how to prepare and analyze financial statements. The accounting level is basic.
This is the first course in financial accounting. The course discusses accounting language and fundamentals. We will examine financial statements, and students will grasp accounting information to improve their decision-making and problem-solving abilities from users' perspective.
| 1 | Accounting introduction [Chapter 1] |
| 2 | Financial statements Accounting concepts and principles [Chapter 2] |
| 3 | Fundamentals interpretations Financial ratio Trend analysis [Chapter 3] |
| 4 | Basic bookkeeping Accounting process [Chapter 4] |
| 5 | Review chapters 1, 2, 3 and 4 Test 1 [Chapters 1-4] |
| 6 | Current assets Cash and cash equivalents Accounts receivables Inventories [Chapter 5] |
| 7 | Non-current assets Land Building and equipment Intangible assets [Chapter 6] |
| 8 | Liabilities Current liabilities Noncurrent liabilities [Chapter 7] |
| 9 | Equity Paid in capital Retained earnings Treasury stock [Chapter 8] |
| 10 | Review chapters 5, 6, 7 and 8 Test 2 [Chapters 5-8] |
| 11 | Income statement Statement of cash flows [Chapter 9] |
| 12 | Corporate governance Notes to the financial statements Other disclosures [Chapter 10] |
| 13 | Financial statement analysis Liquidity Activity Profitability Leverage [Chapter 11] |
| 14 | Review chapters 9,10 and 11 Test 3 [Chapters 9-11] |
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
| 補足事項 (Supplementary Items) |
|---|
| In the class, students will be actively asked questions, so a proactive attitude is expected. This is a part of "Participation and Discussion" evaluation (10%). Active learning will be adopted. Students shall assume that a regular homework/assignment will be given. This is a part of "Homeworks/Assignments" evaluation (15%). |
Students are expected to read the relevant materials before each class.
Students shall work through the exercises/problems and examine the solution given.
Students shall complete all required assignments/assessments/evaluations.
| 種類 (Kind) | 割合 (%) | 基準 (Criteria) |
|---|---|---|
| 平常点 (In-class Points) | 100 |
Homeworks/Assignments (15%) Participation and Discussion (10%) Test 1 (25%) Test 2(25%) Test 3(25%) |
| 備考 (Notes) | ||
| Detailed assessments will be informed in class. | ||
| No | 著者名 (Author/Editor) | 書籍名 (Title) | 出版社 (Publisher) | 出版年 (Date) | ISBN/ISSN |
|---|---|---|---|---|---|
| 1 | David Marshall, Wayne McManus and Daniel Viele | Accounting: What the Numbers Mean, 13th Edition | McGraw Hill | 2023 | 1264126743 |
| その他 (Others) | |||||
| This is the recommended textbook. Different edition is acceptable. Students are not required to buy. | |||||
Students must bring writing utensils (pens) and calculators (non-programable) during every class.
Any changes/updates will be communicated in class.