Hiroshima University Syllabus

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Japanese
Academic Year 2018Year School/Graduate School School of Economics Economics Evening Program
Lecture Code G8152200 Subject Classification Specialized Education
Subject Name 簿記論1
Subject Name
(Katakana)
ボキロン1
Subject Name in
English
Bookkeeping 1
Instructor FUJII TOSIHISA
Instructor
(Katakana)
フジイ トシヒサ
Campus Higashi-Senda Semester/Term 1st-Year,  Second Semester,  Second Semester
Days, Periods, and Classrooms (2nd) Thur11-12:Higashi-Senda 302
Lesson Style Lecture Lesson Style
【More Details】
Lecture 
Credits 2 Class Hours/Week   Language on Instruction J : Japanese
Course Level 1 : Undergraduate Introductory
Course Area(Area) 24 : Social Sciences
Course Area(Discipline) 24 : Management
Eligible Students  
Keywords  
Special Subject for Teacher Education   Special Subject  
Class Status
within Educational
Program
 
Criterion referenced
Evaluation
Economics and Management
(Knowledge and Understanding)
・Basic knowledge of management, accounting and information technology 
Class Objectives
/Class Outline
Understanding Social role of Bookkeeping 
Class Schedule lesson1 Guidance
lesson2 An intention of Bookkeeping
lesson3 A Mean of Transaction and Journalizing
lesson4 Book entry
lesson5 Settlement and Financial statements 1
lesson6 Cash and deposits with banks
lesson7 Merchandise
lesson8 Accounts receivable and Accounts payable
lesson9 Debts and Credits
lesson10 A bill
lesson11 Fixed assets
lesson12 A capital and Provision
lesson13 Settlement and Financial statements 2
lesson14 Overall summary
lesson15 Regular examination

Regular examination only 
Text/Reference
Books,etc.
渡部裕垣編著『新検定簿記講義3級 商業簿記』,中央経済社 
PC or AV used in
Class,etc.
Noting 
Suggestions on
Preparation and
Review
Review what I learned today 
Requirements  
Grading Method Regular examination and Learning attitude 
Message  
Other   
Please fill in the class improvement questionnaire which is carried out on all classes.
Instructors will reflect on your feedback and utilize the information for improving their teaching. 
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