日本語

Course Code etc
Academic Year 2023
College College of Business
Course Code BT143
Theme・Subtitle 財務会計に関する基礎的知識の習得
Class Format Face to face (all classes are face-to-face)
Campus Ikebukuro
Semester Spring Semester
DayPeriod・Room Wed.4・8101
Credit 2
Course Number BUS2300
Language Japanese
Notes
Text Code BT143

【Course Objectives】

The aim of this course is for students to study an overview of major accounting standards and be able to explain them their own words, while gaining an understanding of the basic concepts and theories of financial accounting. Also, students are expected to have an interest in modern issues in financial accounting, and learn how to present their opinions on the subject.

【Course Contents】

Financial accounting is a system that communicates accounting information which reflects the results of a corporation’s business activities to external parties, and plays various important roles in society. The aim of this course is for students to systematically understand the basic theories/concepts and systems of financial accounting. Before studying complex accounting treatments, students will study accounting principles and theories which provide background for the subject, and then understand their roles. Lectures will mainly cover topics related to balance sheets, in addition to basic theory.

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