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Accounting

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科目ナンバリング
  • P-MGT75 50015 LE44
開講年度・開講期 前期集中
授業形態 講義
配当学年 1
対象学生 Graduate
使用言語 英語
曜時限 集中
教員
  • 未定
授業の概要・目的 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.
到達目標 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.
授業計画と内容 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
成績評価の方法・観点 A quiz, the midterm exam, and the final exam.
履修要件 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.
授業外学習(予習・復習)等 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
教科書
  • 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,