Special Lecture on Practical Bookkeeping II
| Numbering Code |
U-ECON00 10803 LJ43 U-ECON00 10803 LJ44 |
Year/Term | 2022 ・ First semester | |
|---|---|---|---|---|
| Number of Credits | 2 | Course Type | Lecture | |
| Target Year | From 1st to 4th year students | Target Student | ||
| Language | Japanese | Day/Period | Thu.5 | |
| Instructor name |
TSUJIMOTO KATSUHIKO (Part-time Lecturer) YAGI KOUICHI (Part-time Lecturer) |
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| Outline and Purpose of the Course | This course is designed for beginners in bookkeeping and accounting to acquire basic knowledge in accounting. In this class, students study for Level 3 of the Nissho Bookkeeping Test in conjunction with Practical Bookkeeping I, with the aim of passing Level 3 in the June examination. After the June examination, students study for Level 2 of the Nissho Bookkeeping Test (industrial bookkeeping), and aim to pass it in the November examination by taking Practical Bookkeeping III and IV, which are offered in the second semester. | |||
| Course Goals | By taking this course and the Nissho Bookkeeping Test, students will be able to acquire the minimum basic accounting knowledge required to be active in the real world. By taking this course along with Practical Bookkeeping II, students will acquire accounting knowledge to study for Levels 2 and 3 of the Nissho Bookkeeping Test. Students who wish to pursue difficult qualifications like Level 1 of the Nissho Bookkeeping Test, Certified Public Accountant, or Certified Tax Accountant, can acquire the basic knowledge they need in order to take those examinations. | |||
| Schedule and Contents |
The main contents of the course are as follows. Each topic shall be taught over 1-3 weeks. A detailed schedule will be distributed in the first class. [First semester] 1. Basic principles of bookkeeping 2. Commodity trading and bookkeeping 3. Account items and settlement of accounts 4. Exercises (for Level 3 of the Nissho Bookkeeping Test) 5. Basics of industrial bookkeeping 6. Process cost accounting 7. Standard cost accounting |
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| Evaluation Methods and Policy | Evaluation will be made based on regular examinations (70%) and class performance (30%). Class performance is a comprehensive evaluation based on participation and the submission of homework and quizzes assigned on a regular basis. *In the case of online classes, the ratings are subject to change. | |||
| Course Requirements | This class and Practical Bookkeeping I will be delivered in succession. Please also take Practical Bookkeeping I if you can. Those who cannot register for Practical Bookkeeping I because of other compulsory classes in the same period, and who are aiming to take Level 3 or Level 2 of the Nissho Bookkeeping Test, will need to study the contents of Practical Bookkeeping I separately, on their own. In such cases, specific instructions on what to study will be given. | |||
| Study outside of Class (preparation and review) | No preparation is required. However, as the classes are conducted with the Nissho Bookkeeping Test in mind, reviewing and answering the questions covered in the classes is essential. | |||
| Textbooks | Textbooks/References |
Textbooks used in this class will be sold at the University Co-op (Shop Renais) (not available at general bookstores). The following are the materials for Level 3 of the Nissho Bookkeeping Test to be used until June. ALFA3級テキスト・問題集・解答集 (Ohara Bookkeeping School) Materials for Level 2 of the Nissho Bookkeeping Test to be used from June onwards (throughout the second semester) will be announced in class in mid-June. |
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| References, etc. | Instructions given as appropriate. | |||
| Courses delivered by Instructors with Practical Work Experience |
分類： A course with practical content delivered by instructors with practical work experience Details of Instructors’ Practical Work Experience： TSUJIMOTO KATSUHIKO and YAGI KOICHI has been a lecturer in Ohara for 10 years. Details of Practical Classes Delivered： Guidance of basic accounting knowledge utilizing qualification guidance experience. |
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