Special Lecture on Practical Bookkeeping IV
| Numbering Code |
U-ECON00 10805 LJ43 U-ECON00 10805 LJ44 |
Year/Term | 2022 ・ Second semester | |
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| 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 students to acquire more advanced accounting knowledge based on the class content of Practical Bookkeeping I and II in the first semester. The classes assume that students have learned the content of Practical Bookkeeping I and II, so it is recommended that they study the content of these classes in advance. In this class, students study the continuation of Practical Bookkeeping I and II in conjunction with Practical Bookkeeping Ⅲ, aiming to pass Level 2 of the Nissho Bookkeeping Test in November. After the Level 2 examination, students will study higher level bookkeeping and accounting content (details to be announced in classes). |
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| Course Goals | This is an advanced class following Practical Bookkeeping I and II taught in the previous semester. By taking this course and the Nissho Bookkeeping Test, students can progressively acquire the accounting knowledge they need in order to be active in the real world. 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. A detailed schedule will be distributed in the first class. 1. Process cost accounting 2. Process cost accounting 3. Break-even point 4. Direct cost accounting 5. Exercises (for Level 2 of the Nissho Bookkeeping Test) 6. Exercises (for Level 2 of the Nissho Bookkeeping Test) 7. Exercises (for Level 2 of the Nissho Bookkeeping Test) 8. Profit planning 9. cost‐volume‐profit analysis 10.Budgeting 11.budget control 12.Decision accounting 13.Decision accounting 14.Decision accounting 15.Feedback |
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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 | It is assumed that students have taken Practical Bookkeeping I and II, or have studied the basics of Nissho Bookkeeping Levels 2 and 3. This class and Practical Bookkeeping III will be delivered in succession. Please also take Practical Bookkeeping 3 if you can. Those who cannot register for Practical Bookkeeping III because of having taken other compulsory classes in the same period, and those who are aiming to take Level 2 of the Nissho Bookkeeping Test, will need to study the content of Practical Bookkeeping III separately, on their own. In this case, 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 |
The teaching materials for Level 2 of the Nissho Bookkeeping Test used in Practical Bookkeeping III and IV will be the same as those used in Practical Bookkeeping I and II from June. Materials to be used from November onward will be announced in class. |
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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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