経営学部 / 国際経営学科

Financial Accounting

年度・学期コマ教室
2020 / 春水・3
8304
講師キャンパス備考
岡本 紀明
池袋特になし
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  • 科目コード/科目名

    BT188/Financial Accounting

  • テーマ/サブタイトル等

    Introduction to Fundamentals of Financial Accounting

  • 担当者

    岡本 紀明(OKAMOTO NORIAKI)

  • 備考

  • 学期

    春学期 (Spring Semester) 水曜日(Wed) 3時限(Period 3) 8304(Room)

  • 単位

    2単位(2 Credits)

  • 科目ナンバリング

    GBU2301

  • 使用言語

    英語(English)

  • テキスト用コード

    BT188

  • 成績評価方法・基準

    種類割合内容
    平常点(In-class Points)100%最終テスト(Final Test)(40%) 、Mid-term Test(20%) 、Assignments(30%) 、Class Participation(10%)

    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.

  • 授業の目標

    Students will be able to become familiar with basic accounting principles and core financial statements.

  • 授業の内容

    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.

  • 授業計画

    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.  Mid-term review test
    10.  The Cash Flow Statement (Learning the outline of Cash Flow Statement) (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
  • テキスト

    タイトル著者名出版社ISBN
    Accounting for Non-Accountants 3rd ed.Wayne A. LabelSourcebooks1402273045

  • 参考文献

    タイトル著者名出版社ISBN
    Financial Statements Revised and Expanded edition.Thomas R. IttelsonCareer Press1601630239
    Dictionary of Accounting Terms 6th ed.Jae K. Shim, Joel G. Siegel, Nick Dauber, Anique A. QureshiBarrons Educational Series1438002750
    Study Guide and Workbook for Accounting for Non-AccountantsWayne A. Label and Cheryl K. HendersonSolana Dreams Publishing Company0986099821

  • 授業時間外(予習・復習等)の学習

    Students are expected to read the assigned textbook chapters (Chapter1 to 5, and 7) before each class session.

  • その他(HP等)

    Course materials are uploaded on the Blackboard website during the course.

  • 注意事項

    Sheltered Course(Min.TOEIC:730)

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