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. |
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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. |
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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 accounting treatments based on accounting theory.
・be able to understand and explain some advance contents of bookkeeping. |
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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 |
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履修条件・関連する科目
Course Prerequisites and Related Courses | | | Ability to speak and discuss intermediate accounting in English will be required to attend the class. This course is recommended (but not required) for students who have finished studying Introductory Accounting. |
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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%). The procedure for “withdrawing the course” will not be applied. Not submitting essay will be graded as ‘Absent’. 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". |
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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. |
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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) | | | You will be required to read all of the assigned readings and prepare presentation for the assigned accounting issues. |
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注意事項
Notice for Students | | | 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. |
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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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質問への対応方法
Office hour | | |
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