コース要綱

2017

[Lecture Course Basic Information]

Lecturer: Noguchi (Economics)
Other Lecturers:
Course Type:
Semester: Spring
Year: 1-2
Course Periods: Fri 13:00-14:30
Credits: 2
Whether mandatory or not:
Classroom: Seminar room 12 / Economics

 

Outline of Lecture Course Accounting is called “language of business”, as they are used to communicate among interested parties of the business. Students will be learning very basics of how to write (make entries) and read (financial statement analysis) that “language”.
Course Objectives
Textbooks Donald E. Kieso, Jerry J. Weygandt, Terry D. Warfield, Intermediate Accounting, 16th Edition, Wiley, 2016.
Course Materials/Supplementaries
Assessment Attendance (25%), homework (25%), and oral presentation (25%), essay (25%). The procedure for “withdrawing the course” will not be applied. Not submitting essay will be graded as “absent”.
Prerequisites You will be required to read all of the assigned readings and prepare presentation for the assigned accounting issues. You are responsible for knowing about any changes in the syllabus, or any other information announced in class. You are responsible to attend every class. No make-ups will be allowed without prior approval by the instructor. In case of emergency, please inform the instructor and seek necessary permission.
Other Notes Ability to speak and discuss accounting and bookkeeping in English will be required to attend the class. TOEFL iBT score 80 or higher preferable.

 

Lecture Theme Lecture Course Description Learning outside the class Related page
1 Introduction
2 Cash and Receivables
3 Valuation of Inventories
4 LIFO
5 LCNRV
6 Property, Plant, and Equipment
7 Depreciation
8 Impairments & Revaluation
9 Intangible Assets
10 Current Liabilities
11 Non-current Liabilities
12 Students’ presentation (1)
13 Students’ presentation (2)
14 Students’ presentation (3)
15 Summary

Assignments Summary:

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