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 completing the course, students are expected to be able to:
1. Understand and explain the fundamental concepts of financial accounting, along with the main accounting conventions underlying financial statements.
2. Comprehend and analyze a set of basic financial statements, and effectively interpret financial information.
3. Evaluate the imlications of financial information and management behaviors on business operations and decision-making. |
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到達目標 【英語】
Objectives of the Course | | |
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授業の内容や構成
Course Content / Plan | | １ Orientation and Standard Setters (Chapter 1)
２ Basic Concepts of Primary Financial Statements
３ Conceptual Framework (Chapter 2)
４ Income Concepts & DCF (Chapter 5)
５ Revenue Recognition (Chapter 5)
６ Non-GAAP Measures of Performance (Chapter 5)
７ The Income Statement (Chapter 6) part 1
８ The Income Statement (Chapter 6) part 2
９ EPS and Value of Earnings (Chapter 6)
10 The Balance Sheets (Chapter 7)
11 Fair Value Measurements & Evaluating Financial Position(Chapter 7)
12 The Statement of Cash Flows (Chapter 7)
13 Financial Analysis of Cash-Flow Information (Chapter 7)
14 Working Capital Management (Chapter 8)
15 Final Exam |
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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.
・There are no prerequisites. |
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成績評価の方法と基準
Course Evaluation Method and Criteria | | ・Course grades will be determined based on performance in the following areas:
Homework and Quizzes (60%) and Final Exam (40%).
・The passing criteria is 60% of the overall grade.
・The procedure for “withdrawing the course” will not be applied.
・Not attending the final exam will be recorded as ‘Absent’. |
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教科書・テキスト
Textbook | | | 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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参考書
Reference Book | | |
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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 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 face-to-face classes may attend via Teams, 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 Teams. |
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