学部・大学院区分
Undergraduate / Graduate
経済学部
時間割コード
Registration Code
0410071
科目区分
Course Category
Basic Specialized Courses
科目名 【日本語】
Course Title
会計学Ⅰ(E)
科目名 【英語】
Course Title
Introductory Accounting I (E)
コースナンバリングコード
Course Numbering Code
担当教員 【日本語】
Instructor
姜 周亨 ○
担当教員 【英語】
Instructor
KANG Juhyung ○
担当教員所属【日本語】
instructor's belongs
大学院経済学研究科
担当教員所属【英語】
instructor's belongs
Graduate School of Economics
単位数
Credits
2
配当年次
dividend Yearly
3-4
開講期・開講時間帯
Term / Day / Period
秋 木曜日 3時限
Fall Thu 3
授業形態
Course style
講義
Lecture


授業の目的 【日本語】
Goals of the Course(JPN)
The purpose of this course is to introduce fundamental concepts and principles underlying financial accounting, and to develop skills in application accounting standards for preparing financial statements.
授業の目的 【英語】
Goals of the Course
The purpose of this course is to introduce fundamental concepts and principles underlying financial accounting, and to develop skills in application accounting standards for preparing financial statements.
到達目標 【日本語】
Objectives of the Course(JPN)
After completion of the course, students should be able to:
1. Understand and explain the fundamental concepts of financial accounting and the main accounting conventions underlying financial statements.
2. Prepare accounts by applying accounting standards and journalizing business transactions.
3. Comprehend a set of basic financial statements and analyze financial information.
授業の内容や構成
Course Content / Plan
1 Introduction and Standard setters (Chapter 1)
2 Conceptual Framework (Chapter 2)
3 Income Concepts & DCF (Chapter 5)
4 Revenue Recognition (Chapter 5)
5 The Income Statement (Chapter 6) part 1
6 The Income Statement (Chapter 6) part 2
7 The Balance Sheets (Chapter 7)
8 The Statement of Cash Flows (chapter 7)
9 Working Capital (Chapter 8)
10 Property, Plant, and Equipment (Chapter 9)
11 Imparement of Value (Chaper 9)
12 Investments (Chapter 10)
13 Intangibles (Chapter 10)
14 Long-Term Liabilities (Chapter 11)
15 Bond (Chapter 11)
履修条件・関連する科目
Course Prerequisites and Related Courses
・TOEFL iBT 80 or higher recommended but not required.
・Understanding the contents of the course in English will be required.
成績評価の方法と基準
Course Evaluation Method and Criteria
・Course grades will be determined on the basis of the performance in the following dimensions:
Homework and Quizzes (60%) and Final Exam (40%).
・Passing criteria is 60% of the overall grade.
・The procedure for “withdrawing the course” will not be applied.
・Not attending the exam will be graded as ‘Absent’.
教科書・参考書
Textbook/Reference Book
Schroeder, R.G., M.W. Clark, and J.M.Cathey (2019) Financial Accounting Theory and Analysis: Text and Cases. 13th ed. Wiley. ISBN: 978-1-119577775.
課外学習等(授業時間外学習の指示)
Study Load(Self-directed Learning Outside Course Hours)
Students are expected to have read the corresponding chapter of the textbook and have completed the assigned problems.
注意事項
Notice for Students
・These descriptions and schedules are subject to change and any changes will be informed through NUCT.
・A stand-alone, non-programmable calculator will be permitted for exams and quizzes. Graphing calculators and programmable calculators will not be permitted. Smartphones must be turned off during a quiz or exam.
授業開講形態等
Lecture format, etc.
Face-to-face classes will be conducted every week.
Video materials will be provided for students who are not able to attend in-person class.
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)
Q&A sessions will be implemented after each class for 30 minutes via ZOOM. (12:30~13:00)