授業の目的 【日本語】
Goals of the Course(JPN) | | | このコースでは、講義とケース・スタディによるディスカッションを通じて、現代的な財務会計の問題や、それらが経営者や利害関係者の意思決定にどのような影響を与えうるかについての理解を深める。 |
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授業の目的 【英語】
Goals of the Course | | | The course employs lectures and case studies discussion to enhance students' understanding of contemporary financial accounting issues and how they could affect the decision making of management and stakeholders. |
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到達目標 【日本語】
Objectives of the Course(JPN) | | このコースを修了することで、経営者と利害関係者の視点から、法定会計方針と裁量会計方針が経営上の意思決定に与える影響について、分析的かつ概念的なスキルを身につけることができます。
Successful completion of this course will provide students with analytical and conceptual skills on the impact of statutor and discretionary accounting policies on business decision making from the perspective of management and stakeholders. |
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授業の内容や構成
Course Content / Plan | | 1. Introduction & review of financial statements and accounting cycle.
2. Accounts receivables.
3. Case study 1 discussion.
4. Inventory.
5. Case study 2 discussion.
6. Long-term assets.
7. Case study 3 discussion.
8. Liabilities.
9. Case study 4 discussion.
10. Statement of cash flow.
11. Case study 5 discussion.
12. Fraud and internal controls.
13. Case study 6 discussion.
14. Corporation accounting.
15. Review and discussion of final report assignment. |
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履修条件・関連する科目
Course Prerequisites and Related Courses | | | Although it is not a prerequisite, the course assumes that the students have already completed an equivalent of college-level Introductory Accounting course. |
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成績評価の方法と基準
Course Evaluation Method and Criteria | | The final grade will be based on the grade of the pre-class report assignments submitted before each case study discussion class (15%), assigned homework (15%), participation in the class and group discussions (35%), and the grade of the final report (35%). A grade of C or better is required to pass the course.
-The course withdrawal system does not applｙ |
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教科書・参考書
Textbook/Reference Book | | The required textbook is accessible for free at https://openstax.org/details/books/principles-financial-accounting
Mitchell Franklin, Patty Graybeal, and Dixon Cooper「Principles of Accounting, Volume 1: Financial Accounting 」OpenStax Rice University（2019）978-1-947172-67-8
The case studies materials will be distributed to the students prior to the case study discussion class. |
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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) | | Pre-assignments for each lecture class include reading the assigned sections of the textbook.
Pre-assignments for each case study discussion class include reading the distributed case study and submission of a short-report.
Post-assignment might include homework assignments that are to be submitted through TACT. |
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注意事項
Notice for Students | | | Ability to speak and discuss accounting in English will be required to attend this course. This course is recommended for students who have finished studying Introductory Accounting. Students are responsible to attend every class and for knowing about any changes in the syllabus, or any other information announced in 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. | | | Face-to-face courses (in principle, face-to-face only). |
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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 | | | In addition to before and after class, students can send the instructor an email (the email address will be provided at the first class). |
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