授業の目的 【英語】
Goals of the Course [ENG] | | | 【Standardized across all programs】 In this course, we will focus on corporate activities, which are one of the important players in economic activities. Actual corporate activities are very diverse and complex, and if we describe them as they are, it is difficult to comprehensively understand the whole picture, although individual knowledge about the companies in question will increase. Therefore, the main objective of this lecture is to provide students with an understanding of the logic underlying corporate activities from the standpoint of business administration or accounting, while referring to specific cases. |
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授業の達成目標 【英語】
Objectives of the Course [ENG] | | After completing this course, the student will be able to:
1. Correctly define and use a variety of business-related terms.
2. Describe the key elements of the business environment.
3. Identify the major stakeholders in a business enterprise.
4. Describe the advantages and disadvantages of the four major forms of business ownership.
5. Understand the fundamental financial statements prepared by multinational corporations in accordance with US accounting standards, or US GAAP.
6. Analyse the financial position and performance of corporations in alignment with their corporate strategy.
7. Recognize the pivotal role of financial reporting as crucial information in assisting investors for their decision-making in securities markets. |
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教科書
Textbook | | [Part 1: Management]
Understanding Business: The Core, 3rd Edition (2023) by William Nickels, Jim McHugh and Susan McHugh.
ISBN10: 1266131701 | ISBN13: 9781266131707
[Part 2: Accounting]
Schroeder, R.G., M.W. Clark, and J.M.Cathey (2023) Financial Accounting Theory and Analysis: Text and Cases. 14th ed. Wiley. ISBN: 978-1-119881223 |
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課外学修等
Study Load (Self-directed Learning Outside Course Hours) | | | All materials (class notes, assignments, handouts, etc.) are available on TACT. Students are responsible for staying up-to-date on scheduled activities by frequently reviewing the TACT site. |
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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.
・For accounting part, 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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本授業に関するWebページ
Reference website for this Course | | |
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担当教員からのメッセージ
Message from the Instructor | | | This is an introductory course designed to familiarize students with basic concepts and knowledge in management and accounting. Students who have already completed related courses are encouraged to consider advanced courses. |
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実務経験のある教員等による授業科目（大学等における修学の支援に関する法律施行規則に基づくもの）
Courses taught by Instructors with practical experience | | |
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授業開講形態等
Lecture format, etc | | | A-1）Face-to-face course（Only face-to-face classes) |
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