Hiroshima University Syllabus

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Academic Year 2018Year School/Graduate School School of Economics Economics Evening Program
Lecture Code G8289200 Subject Classification Specialized Education
Subject Name 会計政策論
Subject Name
Subject Name in
Accounting Policy
ホシノ イチロウ
Campus Higashi-Senda Semester/Term 3rd-Year,  Second Semester,  Second Semester
Days, Periods, and Classrooms (2nd) Tues13-14:Higashi-Senda 206
Lesson Style Lecture Lesson Style
【More Details】
Credits 2 Class Hours/Week   Language on Instruction J : Japanese
Course Level 4 : Undergraduate Advanced
Course Area(Area) 24 : Social Sciences
Course Area(Discipline) 24 : Management
Eligible Students Undergraduate
Keywords Risk management, Risks and returns, Allowance for doubtful accounts, Stress test, Embezzlement incident in Hiroshima prefecture credit, Fraudulent accounting and Fraudulent accounting over travel expenses 
Special Subject for Teacher Education   Special Subject  
Class Status
within Educational
Criterion referenced
Economics and Management
(Abilities and Skills)
・The ability to grasp the issues on management based on the knowledge of management, accounting and information technlogy 
Class Objectives
/Class Outline
By discussing the nature and problem of risk management in corporate accounting concretely by discussing financial institutions and fraudulent accounting, we will also improve the ability to cultivate sensibility or sense in those areas and apply it Target it 
Class Schedule lesson1:Introduction
lesson2:Correspondence between risks and returns in corporate accounting
lesson3:Accounting characteristics of bad debt reserve fund setters and set objects and object to be settled
lesson4:Stress test as a clearing value calculation system on the premise of corporate continuation
lesson5:Role and relationship and influence of ratings in stress testing
lesson6:Accounting analysis on embezzlement cases in the Hiroshima Prefectural Credit Union(1)
lesson7:Accounting analysis on embezzlement cases in the Hiroshima Prefectural Credit Union(2)
lesson8:Immutability and universality of fraudulent accounting
lesson9:An attempt to classify fraudulent accounting and its possibility
lesson10:Institutional causes of fraudulent accounting and environmental background
lesson11:The actual state of fraudulent accounting over travel expenses and its institutional background(1)
lesson12:The actual state of fraudulent accounting over travel expenses and its institutional background(2)
lesson13:Significance and adverse effects of "play" in business accounting rules operation
lesson14:Overall trends and countermeasures(1)
lesson15:Overall trends and countermeasures(2)

Text: Ichiro Hoshino "Risk Management in Corporate Accounting - On Financial Institutions and Fraudulent Accounting" (Chuokeizai Sha, 2017) 
PC or AV used in
There is no plan to use sound teaching materials and video (video / PC / other image materials). 
Suggestions on
Preparation and
It is desirable that you prepared for the scheduled chapter (part) in the next lecture in advance. 
Requirements It is desirable to have basic knowledge of financial accounting theory. 
Grading Method Grading evaluation is done by test to be submitted after the lecture is over. 
Message I would like to actively participate and participate in graduate students who are interested in the actual situation of risk management and their problems in financial accounting theory or corporate accounting theory. 
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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