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. |
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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. |
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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. |
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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) |
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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. ・Understanding the contents of the course in English will be required. |
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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’. |
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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. |
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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) | | Students are expected to have read the corresponding chapter of the textbook and have completed the assigned problems. |
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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. |
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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. |
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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) | | Q&A sessions will be implemented after each class for 30 minutes via ZOOM. (12:30~13:00) |
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質問への対応方法 Office hour | | |
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