学部・大学院区分		経・博前

時間割コード		2412214

科目区分		専門科目 Specialized Courses

科目名　【日本語】		財務会計B

科目名　【英語】		Financial Accounting B

コースナンバリングコード		ECOAC6202B

担当教員　【日本語】		野口　晃弘 ○ AHMADOVA Mehriban

担当教員　【英語】		NOGUCHI Akihiro ○ AHMADOVA Mehriban

単位数		2

開講期・開講時間帯		春木曜日４時限 Spring Thu 4

対象学年		１年 1

授業形態		講義 Lecture

授業の目的　【日本語】

授業の目的　【英語】

Aims This course is intended to provide an opportunity for students to learn and understand intermediate financial accounting, which will enhance ability to do research and look for solutions for the accounting policy making.

到達目標　【日本語】

授業の内容や構成

1. Introduction
2. Accounting for Income Taxes
3. Accounting for Net Operating Losses
4. Accounting for Pensions
5. Past Service Cost
6. Accounting for Postretirement Benefits
7. Accounting for Leases
8. Lessor Accounting
9. Sales-Leasebacks
10. Accounting Changes
11. Statement of Cash Flows
12. Full Disclosure Principle
13. Auditor’s and Management’s Reports
14. Essay presentation
15. Summary

履修条件・関連する科目

Ability to speak and discuss accounting and bookkeeping in English will be required to attend this course. This course is recommended for students who have finished studying Introductory Accounting.
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.

成績評価の方法と基準

Your overall grade in the class will be decided based on the following: Test and Quizzes in NUCT (30%), Presentation (40%), Essay (30%).

教科書・参考書

Donald E. Kieso, Jerry J. Weygandt, Terry D. Warfield, Intermediate Accounting, IFRS Edition Third edition, Wiley, 2018.

課外学習等（授業時間外学習の指示）

You will be required to read all of the assigned readings and prepare presentation for the assigned accounting issues.

注意事項

授業開講形態等

遠隔授業（オンデマンド型）で行う場合の追加措置