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. This course will enhance ability for fundamental analysis necessary for writing essay related to accounting issues. |
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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. This course will enhance ability for fundamental analysis necessary for writing essay related to accounting issues. |
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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.
・be able to understand and explain some basic contents of bookkeeping. |
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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 | | | TOEFL iBT 80 or higher recommended (but not required). |
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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%). At least 60% required to pass. 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・参考書
Textbook/Reference Book | | 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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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 1 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. |
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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) | | |
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