日本語 English
| 開講年度/ Academic YearAcademic Year |
20242024 |
| 科目設置学部/ CollegeCollege |
経営学部/College of BusinessCollege of Business |
| 科目コード等/ Course CodeCourse Code |
BT188/BT188BT188 |
| テーマ・サブタイトル等/ Theme・SubtitleTheme・Subtitle |
Introduction to Fundamentals of Financial Accounting |
| 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 |
春学期/Spring SemesterSpring Semester |
| 曜日時限・教室/ DayPeriod・RoomDayPeriod・Room |
水4･4342/Wed.4･4342 Wed.4･4342 |
| 単位/ CreditCredit |
22 |
| 科目ナンバリング/ Course NumberCourse Number |
GBU2301 |
| 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/ Grade (Year) RequiredGrade (Year) Required |
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 |
|
| テキスト用コード/ Text CodeText Code |
BT188 |
Students will be able to become familiar with basic accounting principles and core financial statements.
In this course students learn basic accounting concepts to read and analyze corporate financial statements. In addition to fundamental accounting principles and bookkeeping techniques, this course focuses on core financial statements: Balance Sheet, Income Statement, and Cash Flow Statement. This course will also cover some important accounting topics such as globalization of accounting standards and the double-entry bookkeeping process.
※Please refer to Japanese Page for details including evaluations, textbooks and others.
Students will be able to become familiar with basic accounting principles and core financial statements.
In this course students learn basic accounting concepts to read and analyze corporate financial statements. In addition to fundamental accounting principles and bookkeeping techniques, this course focuses on core financial statements: Balance Sheet, Income Statement, and Cash Flow Statement. This course will also cover some important accounting topics such as globalization of accounting standards and the double-entry bookkeeping process.
| 1 | Introduction (What is accounting?) |
| 2 | Accounting and financial statements (Ch. 1) |
| 3 | Accounting principles① (Generally Accepted Accounting Principles) (Ch. 2) |
| 4 | Accounting principles② (Generally Accepted Accounting Principles) (Ch. 2) |
| 5 | The Balance Sheet① (Understanding the Balance Sheet) (Ch. 3) |
| 6 | The Balance Sheet② (Analyzing the Balance Sheet) (Ch. 3) |
| 7 | The Income Statement① (Understanding the structure of Income Statement) (Ch. 4) |
| 8 | The Income Statement② (Analyzing the Income Statement) (Ch. 4) |
| 9 | The Cash Flow Statement① (Learning the outline of Cash Flow Statement) (Ch. 5) |
| 10 | The Cash Flow Statement② (Analyzing the Cash Flows) (Ch. 5) |
| 11 | The system of bookkeeping (Introduction to double-entry bookkeeping) (Ch. 7) |
| 12 | Journal entries① (Understanding the process of double-entry bookkeeping) (Ch. 7) |
| 13 | Journal entries② (Understanding the process of double-entry bookkeeping) (Ch. 7) |
| 14 | Final exam |
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
Students are expected to read the assigned textbook chapters (Chapter1 to 5, and 7) before each class session.
| 種類 (Kind) | 割合 (%) | 基準 (Criteria) |
|---|---|---|
| 平常点 (In-class Points) | 100 |
最終テスト(Final Test)(30%) Mid-term review exam(20%) 最終レポート(Final Report)(20%) Assignments(30%) |
| 備考 (Notes) | ||
| At my discretion, I may give some assignments (e.g., quizzes or short-essay) to be completed during and outside the class. Therefore, students are expected to regularly attend the class. | ||
| No | 著者名 (Author/Editor) | 書籍名 (Title) | 出版社 (Publisher) | 出版年 (Date) | ISBN/ISSN |
|---|---|---|---|---|---|
| 1 | Wayne A. Label | Accounting for Non-Accountants 3rd ed. | Sourcebooks | 2013 | 9781402273049 |
| No | 著者名 (Author/Editor) | 書籍名 (Title) | 出版社 (Publisher) | 出版年 (Date) | ISBN/ISSN |
|---|---|---|---|---|---|
| 1 | Wayne A. Label and Cheryl K. Henderson | Study Guide and Workbook for Accounting for Non-Accountants 4th edition | Solana Dreams Publishing Company | 2019 | 9780986099892 |
| 2 | Jae K. Shim, Joel G. Siegel, Nick Dauber, Anique A. Qureshi | Dictionary of Accounting Terms 6th ed. | Barrons Educational Series | 2014 | 9781438002750 |
Course materials are uploaded on the Canvas LMS course website during the course.
Sheltered Course(Min.TOEIC:730)