Introduction to Accounting
| Numbering Code | U-ECON00 10801 LJ44 | Year/Term | 2022 ・ First semester | |
|---|---|---|---|---|
| Number of Credits | 2 | Course Type | Lecture | |
| Target Year | 1st & 2nd year students | Target Student | ||
| Language | Japanese | Day/Period | Tue.1 | |
| Instructor name | SAWABE NORIO (Graduate School of Management Professor) | |||
| Outline and Purpose of the Course | This is an introductory course that leads students to the basic specialization subjects, Accounting 1 and 2. Students will learn the structure and philosophy of Accounting as the world's common business language. | |||
| Course Goals | By taking this course and achieving the course objectives, students will acquire knowledge about basic mechanisms and ideas of Accounting and understand the meaning of financial statements published by companies. This knowledge is the basis for advanced accounting, such as Financial Statement Analysis and Corporate Value Evaluation. Especially for those aiming to complete the Finance and Accounting Course, this is an essential course. | |||
| Schedule and Contents |
As per the contents of the textbook (Chapters 1-7), lectures will be given as follows. Two lectures are planned on each topic. First class - Orientation Lecture 1- What is Accounting Lecture 2 - Functions of Accounting Lecture 3 - Rules of Accounting Lecture 4 - Institutionality of Accounting Lecture 5 - Basic Concepts of Accounting Lecture 6 - How Accounting Works Lecture 7 - The Concept of Income Determination |
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| Evaluation Methods and Policy | Evaluation will be based on regular exams (90%) and submissions (10%). Regular exams will have ① terminology questions (30 marks)，② statement problems (30 marks) ，and ③ numerical questions (40 marks). The past exams will be reviewed in class, which should be used as reference. | |||
| Course Requirements | None in particular, but students interested in the CPA Exam should take the Practical Bookkeeping I-IV with this. | |||
| Study outside of Class (preparation and review) | As described in "Course Schedule and Contents," classes will proceed according to the contents of the textbook (Chapters 1-7), so students should prepare by reading the related chapters before each class. Preparation and review time comprises five hours per class, which is from the university establishment standard guideline. | |||
| Textbooks | Textbooks/References |
入門財務会計（第3版）, 藤井秀樹, (中央経済社), ISBN:978-4-502-30891-8
Additional material will be uploaded on Fujii's HP, http://www.econ.kyoto-u.ac.jp/~hujii/myweb/, which each student must download and bring to class. |
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| References, etc. |
財務会計講義, 桜井久勝, (中央経済社), ISBN:978-4-502-45140-9 新・現代会計入門, 伊藤邦雄, (日本経済新聞出版社), ISBN:978-4-532-13448-8 The reference books contain developmental explanations and examples of individual learning items. Please refer to the preparation and review section. |
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| Related URL | ||||
