授業の目的 【日本語】
Goals of the Course(JPN) | | | The purpose of this course is to provide students with fundamental knowledge regarding accounting standards, and to develop skills in interpeting and analysing financial information in order to make an appropriate investment decision. |
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授業の目的 【英語】
Goals of the Course | | | The purpose of this course is to provide students with fundamental knowledge regarding accounting standards, and to develop skills in interpeting and analysing financial information in order to make an appropriate investment decision. |
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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. Prepare accounts by applying U.S. GAAP and journalizing business transactions.
2. Comprehend a set of basic financial statements and compute and interpret key investment ratios.
3. Draw the right conclusions in terms of decision making by processing data in a sophisticated manner. |
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授業の内容や構成
Course Content / Plan | | １ Introduction
２ Measurement and Recognition (Chapter 5)
３ Working Capital (Chapter 8)
４ Working Capital Management (Chapter 8)
５ Property, Plant, and Equipment (Chapter 9)
６ PP&E: Impairment of Value (Chapter 9)
７ Investments in Equity Securities (Chapter 10)
８ Investments in Debt Securities (Chapter 10)
９ Impairment of Investments (Chapter 10)
10 Intangibles (Chapter 10)
11 Long-Term Liabilities (Chapter 11)
12 Other Liability Measurement Issues (Chapter 11)
13 Leases (Chapter 13)
14 Equity (Chapter 15)
15 Concluding remarks and Q&A |
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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 contents of the course in English will be required.
・ It is desirable to have completed Introductory AccountingⅠ. |
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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 (2022), Financial Accounting Theory and Analysis: Text and Cases. 14th ed. Wiley. ISBN: 978-1119881223. |
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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 materials posted on TACT and have completed the assigned questions after each class. |
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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 TACT.
・ 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.
・ Students who are unable to attend in-person classes may attend classes via ZOOM, depending on the reason for their inability to attend. |
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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. |
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質問への対応方法
Office hour | | |
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