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 of accounting standards and to develop their ability to interpret and analyze financial information, enabling them to make appropriate investment decisions. |
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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 of accounting standards and to develop their ability to interpret and analyze financial information, enabling them to make appropriate investment decisions. |
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到達目標 【日本語】
Objectives of the Course(JPN) | | After completing of the course, students should be able to:
1. Prepare accounts by applying U.S. GAAP and recording business transactions in journal entries.
2. Understand a set of basic financial statements and compute and interpret key investment ratios.
3. Make informed deisions by processing data in a sophisticated and analytical manner. |
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授業の内容や構成
Course Content / Plan | | １ Orientation
２ Balance Sheet (Chapter 7)
３ Fair Value Measurements (Chapter 7)
４ Statements of Cash Flows (Chapter 7)
５ Working Capital (Chapter 8)
６ Working Capital Management (Chapter 8)
７ Property, Plant, and Equipment (Chapter 9)
８ Depreciation and Impairment (Chapter 9)
９ Investments in Equity Securities (Chapter 10)
10 Investments in Debt Securities (Chapter 10)
11 Intangibles (Chapter 10)
12 Long-Term Liabilities (Chapter 11)
13 Liability Measurement Issues (Chapter 11)
14 Leases Accounting (Chapter 13)
15 Concluding Remarks and Final Assessment
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履修条件・関連する科目
Course Prerequisites and Related Courses | | ・ TOEFL iBT score 80 or higher is recommended but not required.
・ Understanding the course content in English is required.
・ Completion of Introductory AccountingⅠis desirable. |
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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 components: Participation (15%), Homework and Quizzes (35%), and the Final Exam (50%).
・The passing criteria is 60% of the overall grade.
・The procedure for “withdrawing from the course” will not be applied.
・Failure to attend the exam will be recorded as ‘Absent’or 'W'. |
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教科書・参考書
Textbook/Reference Book | | ・Textbook: Schroeder, R.G., M.W. Clark, and J.M.Cathey. (2022). Financial Accounting Theory and Analysis: Text and Cases. 14th edition. Wiley. ISBN: 978-1119881223.
・Reference: Kieso, D.E., J.J. Weygandt, and T.D. Warfield. (2022). Intermediate Accounting. 18th edition. Wiley. ISBN: 978-111979076. Electronic version is available at the Economics Library. |
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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 read the corresponding materials posted on TACT and complete the assigned quizzes or homework after class. |
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注意事項
Notice for Students | | ・ These descriptions and schedules are subject to change and any updates will be communicated through TACT or during class.
・ Smartphones must be turned off during quizzes and exams. |
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授業開講形態等
Lecture format, etc. | | ・ Face-to-face classes will be held every week.
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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 held after class for 30 minutes via ZOOM. |
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質問への対応方法
Office hour | | | For questions, please send a message through TACT or email: kang.juhyung.h5@f.mail.nagoya-u.ac.jp. |
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