授業の目的 【日本語】
Goals of the Course(JPN) | | | The purpose of this course is to introduce basic accounting concepts and develop understanding of financial accounting. You will learn to read, analyze and understand financial information provided by companies in English. This course will enhance ability for fundamental analysis in English. |
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授業の目的 【英語】
Goals of the Course | | | The purpose of this course is to introduce basic accounting concepts and develop understanding of financial accounting. You will learn to read, analyze and understand financial information provided by companies in English. This course will enhance ability for fundamental analysis in English. |
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到達目標 【日本語】
Objectives of the Course(JPN) | | The goals of this course are to
・be able to understand and explain basic accounting treatments based on accounting theory in English.
・be able to understand and explain some basic contents of bookkeeping in English. |
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到達目標 【英語】
Objectives of the Course | | |
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授業の内容や構成
Course Content / Plan | | １ Class instruction, orientation
２ Financial accounting basics: Review
３ Financial accounting basics: Review
４ Financial accounting basics: Review
５ Time value of money
６ Cash and receivables
７ Inventories I
８ Inventories II
９ Property, plant & equipment
10 Depreciation, impairment, depletion
11 Intangible assets
12 Earnings per share
13 Investments
14 Financial statement analysis
15 Final Exam or Essay |
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履修条件・関連する科目
Course Prerequisites and Related Courses | | | Ability to study introductory accounting in English is required. TOEFL iBT 80 or higher not required but preferrable. |
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成績評価の方法と基準
Course Evaluation Method and Criteria | | | ・Active participation in the class, homework (if assigned), periodic quizzes (60%) and test (40%). Passing criteria is 60% of the overall grade. Understanding the contents of the introductory accounting course in English will be required. The procedure for “withdrawing the course” will not be applied. Not attending the test will be graded as ‘Absent’. |
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教科書・テキスト
Textbook | | Textbook: Donald E. Kieso, Jerry J. Weygandt, Terry D. Warfield (2018) Intermediate accounting, IFRS ed., 3rd ed. ISBN: 9781119372936
Other reference will be announced during the class if necessary. |
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参考書
Reference Book | | |
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課外学習等（授業時間外学習の指示）
Study Load(Self-directed Learning Outside Course Hours) | | | Please read the related chapter of the textbook. |
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注意事項
Notice for Students | | | Any changes in syllabus or updates will be announced through NUCT. |
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授業開講形態等
Lecture format, etc. | | If the educational activity level is 3 or less, face-to-face lessons will be held in principle. However, for students who do not wish to take face-to-face lessons, it will be conduct "face-to-face / ICT-based remote classes (two-way or simultaneous on-demand)". ICT-based remote classes will be conduct by NUCT etc. When conducting an on-demand lesson, students should use the NUCT feature "Messages" to ask teachers questions and exchange opinions about lessons between students.
* If the class format changes after registration (after this notification), we will notify you on the NUCT class site.
授業開講形態（対面遠隔併用で実施する授業一覧）は、名古屋大学大学院法学研究科ホームページの「NEWS ニュース」に掲載します。URL：https://www.law.nagoya-u.ac.jp/
※履修登録後に授業形態等に変更がある場合には、NUCTの授業サイトで案内します。
List of hybrid classes employing both face-to-face and remote teaching methods will be posted in the "News" of the homepage of the Graduate School of Law.
URL：https://www.law.nagoya-u.ac.jp
*If there are any changes in the teaching methods after the period of course registration, it will be announced on NUCT. |
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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
Additional measures for remote class (on-demand class) | |
遠隔授業はNUCTで行う。教員への質問方法、学生同士の意見交換の方法は次のとおりとする。なお、教員より別の指示がある場合は、その指示に従うこと。
・教員への質問は、NUCT機能「メッセージ」により行うこと。
・授業に関する受講学生間の意見交換は、NUCT機能「メッセージ」により行うこと。
（※担当教員が「フォーラム」機能を追加設定した場合は「フォーラム」も利用可。）
Remote classes are conducted via NUCT. Questions to instructors should be asked using the NUCT "Message" function.
Student discussions will be conducted using the NUCT "Message" function. (If the instructor has added the "Forum" function, the "Forum" can also be used.)
Follow your instructor's directions if your instructor has any other directions. |
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