Numbering Code	P-MGT75 60432 LE44	Year/Term	2022 ・ First semester
Number of Credits	2	Course Type
Target Year		Target Student
Language	English	Day/Period	Mon.1
Instructor name	TOKUGA YOSHIHIRO (Graduate School of Management Visiting Professor)
Outline and Purpose of the Course	This course is an introduction to accounting designed for creating awareness on the importance of accounting in society. The course first intends to provide students an understanding of the accounting principles, basic concepts, and components of financial statements. Based on the above understanding of accounting, it is also designed to help students to learn the role of accounting and auditing in business management.
Course Goals	The objective of this course is to provide prospective users of financial statements with a thorough understanding of the accounting fundamentals as effective decision-makers. Moreover, the students will acquire a bird’s eye view of accounting theory so can appreciate the role of accounting and auditing in business management.
Schedule and Contents	Considering the class progress and situation, appropriate modifications will be made to the following plan, if necessary. Day 1-3 (Professor Takinishi) 1.Basic Concepts 2.Balance Sheet Changes; Income Measurement 3.Accounting Records and Systems 4.Revenues and Monetary Assets 5.Expense Measurement; The Income Statement 6.Inventories and Cost of Sales 7.Noncurrent Assets and Depreciation 8.Liabilities and Equity 9.Statement of Cash Flows 10.Analysis of Financial Statements 11.Nonprofit Financial Statements 12.International Financial Reporting Standards (IFRS) Day 3-5 (Professor Sunder) 1.Introduction to the Theory of Accounting and Control 2.Accounting and the Contract Model of the Firm 3.Contracting for Managerial Skills 4.Managers and Accounting Decisions 5.Income and Its Management 6.Investors and Accounting 7.Accounting and the Stock Market
Evaluation Methods and Policy	A quiz, the midterm exam, and the final exam.
Course Requirements	This is an intensive course, therefore the students will learn lots of topics each day. Thus, to try skimming chapters before lecture is greatly recommended. This process will help you to be familiar with the general idea of what is coming.
Study outside of Class (preparation and review)	Exercise Book (Self-study layout): Leslie K. Breitner and Robert N. Anthony, Essentials of Accounting (11th Edition), Pearson. ISBN-13: 978-0132744379, ISBN-10: 0132744376
Textbooks	Textbooks/References	Core Concepts of Accounting (11th Edition), 1. Leslie K. Breitner and Robert N. Anthony, (Pearson), ISBN:ISBN-13: 978-0132744393, ISBN-10: 0132744392 Theory of Accounting and Control., Shyam Sunder