学部・大学院区分
Undergraduate / Graduate
経済学部
時間割コード
Registration Code
0404210
科目区分
Course Category
経営学科専門科目
科目名 【日本語】
Course Title
財務会計特論
科目名 【英語】
Course Title
Advanced Course of Financial Accounting
コースナンバリングコード
Course Numbering Code
担当教員 【日本語】
Instructor
野口 晃弘 ○
担当教員 【英語】
Instructor
NOGUCHI Akihiro ○
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年
3
開講期・開講時間帯
Term / Day / Period
春 木曜日 4時限
Spring Thu 4
対象学年(非表示)
Year
授業形態
Course style
講義
Lecture


授業の目的 【日本語】
Goals of the Course(JPN)
This course is intended to provide an opportunity for students to learn and understand intermediate financial accounting, which will enhance ability to do research and look for solutions for the accounting policy making.
授業の目的 【英語】
Goals of the Course
This course is intended to provide an opportunity for students to learn and understand intermediate financial accounting, which will enhance ability to do research and look for solutions for the accounting policy making.
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 accounting treatments based on accounting theory.
・be able to understand and explain some advance contents of bookkeeping.
授業の内容や構成
Course Content / Plan
1. Introduction
2. Accounting for Income Taxes
3. Accounting for Net Operating Losses
4. Accounting for Pensions
5. Past Service Cost
6. Accounting for Postretirement Benefits
7. Accounting for Leases
8. Lessor Accounting
9. Sales-Leasebacks
10. Accounting Changes
11. Statement of Cash Flows
12. Full Disclosure Principle
13. Auditor’s and Management’s Reports
14. Essay presentation
15. Summary
履修条件・関連する科目
Course Prerequisites and Related Courses
履修条件ではありませんが、会計Ⅰ,会計Ⅱ,財務諸表Ⅰ,財務会計を履修済みであることが望ましい。TOEFL iBT 80以上が望ましい。
成績評価の方法と基準
Course Evaluation Method and Criteria
Your overall grade in the class will be decided based on the following: Assignments in NUCT (40%), Presentation (40%), Essay (20%). Passing criteria is 60% of the overall grade. Understanding the contents of the intermediate accounting course will be required. The course withdrawal system is not adopted, but not submitting the final essay will be marked as "Absent".
教科書・参考書
Textbook/Reference Book
Textbook: Donald E. Kieso, Jerry J. Weygandt, Terry D. Warfield, Intermediate Accounting, IFRS Edition Fourth edition, Wiley, 2020.
Other reference will be announced during the class if necessary.
課外学習等(授業時間外学習の指示)
Study Load(Self-directed Learning Outside Course Hours)
You will be required to read all of the assigned readings and prepare presentation for the assigned accounting issues.
注意事項
Notice for Students
Ability to speak and discuss accounting and bookkeeping in English will be required (but not required) to attend this course. This course is recommended for students who have finished studying Introductory Accounting.
You are responsible for knowing about any changes in the syllabus, or any other information announced in class. You are responsible to attend every class. No make-ups will be allowed without prior approval by the instructor.
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.
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)
質問への対応方法
Office hour