授業の目的 【日本語】
Goals of the Course(JPN) | | | 会計に関する基礎概念を理解し、関連基礎知識を身につけ、当該領域における基礎的分析力、自主的探究力を育むことを目的とする。 |
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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 accounting. Emphasis is placed on conceptual understanding, analytical thinking, and application to real‑world scenarios. |
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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.
2. Acquire the basic skills to read financial statements and perform a preliminary analysis of a company's financial condition.
財務諸表の基本的な読み方を身につけ、企業の財務状況を初歩的に分析できる。 |
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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 (Chapters 1 & 2)
３ Conceptual Framework (Chapter 2)
４ The Accounting Information System (Chapter 3)
５ Accrual Accounting & Adjusting Entries (Chapter 3)
６ The Accounting Cycle & Closing Process (Chapter 3)
７ The Statement of Financial Position (Chapter 4)
８ The Income Statement (Chapter 4)
９ The Statement of Cash Flows — Introduction (Chapter 4)
10 Revenue Recognition — Basics (Chapter 5)
11 Receivables: Recognition & Measurement (Chapter 8)
12 Inventory: Costing & Valuation (Chapter 9)
13 Property, Plant & Equipment — Acquisition & Depreciation (Chapter 10)
14 Intangible Assets & Impairment (Chapters 11 & 12)
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 course content 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:
Situation in the classes (attendance, interaction, presentation, communication, etc.); and outside of the classes (for example, homework (including some quizzes in some cases) (60%) and Final Exam (or Final Report) (40%).
・The passing criterion is 60% of the above areas' grades, both individually and in total.
・The procedure for “withdrawing from the course” will not be applied.
・Not attending the final exam (or report) will be recorded as ‘Absent’. |
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教科書・参考書
Textbook/Reference Book | | | Kieso, D.E., Weygandt, J.J. and Warfield, T.D., 2024. Intermediate Accounting, 5th Edition |
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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 or during class time.
・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. |
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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 | | | The instructor can be reached via TACT or in person before/after the class. |
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