Numbering Code	U-ECON00 20020 SJ43	Year/Term	2022 ・ First semester
Number of Credits	2	Course Type	Seminar
Target Year	2nd year students	Target Student
Language	Japanese	Day/Period	Tue.5
Instructor name	SAWABE NORIO (Graduate School of Management Professor)
Outline and Purpose of the Course	The goal of this 2nd year student seminar is to help students learn the foundations of accounting and corporate analysis. In an age when global accounting systems are undergoing drastic changes, accounting has now become of unprecedented importance to business management. Behind this change in systems is a shift in thinking from emphasizing the importance of the creator of accounting information (e.g., firms, etc.), to, instead, emphasizing the user of accounting information (e.g., investors, etc.) In this seminar, we will be studying the basic principles behind Japan’s own accounting system, while simultaneously learning how to use accounting information to analyze enterprises.
Course Goals	Acquisition of basic knowledge regarding accounting and corporate analysis.
Schedule and Contents	This 2nd year student seminar is designed around running classes year-round, in the first and second semesters. During the first semester, students will be acquiring foundational knowledge in accounting and business analysis. For this purpose, we will be taking turns in reading fundamental texts in these subjects. Furthermore, with respect to the research topics that students will begin working on after the summer break, 2nd, 3rd, and 4th year students will be jointly conducting presentations at a rate of one per month. We will be engaging in discussions around the establishment of research topics and how to refine them. Below is the planned schedule for the first semester: Week 1. Orientation Week 2. The role of contemporary business accounting Week 3. The organization of the accounting systems Week 4. Overview of the disclosure system (First joint research presentation，2nd, 3rd, or 4th years) Week 5. The organization of profit and loss statements Week 6. Measuring and expressing business results Week 7. The organization of balance sheets Week 8. Capital accounting (Second joint research presentation，2nd, 3rd, or 4th years) Week 9. Equity accounting Week 10. Financial product accounting Week 11. Employee benefit accounting Week 12. Consolidated group accounting (Third joint research presentation，2nd, 3rd, or 4th years) Week 13. Corporate trust and divestiture accounting Week 14. Currency translation and exchange contract accounting Week 15. Business analysis method and theory (Fourth joint research presentation，2nd, 3rd, or 4th years)
Evaluation Methods and Policy	Graded on participation.
Course Requirements	None. We welcome all students who wish to become researchers.
Study outside of Class (preparation and review)
Textbooks	Textbooks/References	It? Kunio, 『新・現代会計入門　（最新版）』 (Nihon Keizai Shimbun Shuppan-sha)
References, etc.	Other works will be listed as required.