| 授業の目的 【日本語】 | | |
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| 授業の目的 【英語】 | | | This course aims to introduce basic accounting concepts to students. |
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| 到達目標 【日本語】 | | |
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| 授業の内容や構成 | | 1. Introduction to accounting and financial statements
2. The accounting information system
3. The accounting cycle
4. Trial balance
5. Income statement
6. Statement of Financial Position (Balance Sheet)
7. Fraud, internal controls and cash
8. Midterm Summary and Evaluation
9. Inventory
10. Long-term assets
11. Current liabilities
12. Long-term liabilities
13. Corporation and partnership accounting
14. Statement of cash flows
15. Summary and evaluation
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| 履修条件・関連する科目 | | | 履修条件・関連する科目・注意事項 There are no prerequisites. |
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| 成績評価の方法と基準 | | | Students will be evaluated according to class participation and quizzes (20%), midterm evaluation (40%), and a final examination (40%). A minimum grade of C in every category is necessary to receive a passing grade. |
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| 教科書・参考書 | | 1.For basic studies refer to Openstax opensource digital textbook “Principles of Accounting, Volume 1” ISBN-13: 978-1-947172-67-8 (available online)
2.For more advanced studies refer to “Intermediate Accounting IFRS” Kieso, Weygrandt, Warfield (3rd edition) ISBN: 978-1-119-37293-6 (available at the library both digital and hard copies) |
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| 課外学習等（授業時間外学習の指示） | | | Students are required to view video lessons and read textbook chapters before each online class. Quizzes will be scheduled to be done after each class. Online classes will be used as a platform for discussion and Q&A. |
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| 注意事項 | | |
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| 授業開講形態等 | | |
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| 遠隔授業（オンデマンド型）で行う場合の追加措置 | | |
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