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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