Hiroshima University Syllabus

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Academic Year 2018Year School/Graduate School School of Economics Economics Evening Program
Lecture Code G8322100 Subject Classification Specialized Education
Subject Name 財務会計論
Subject Name
Subject Name in
Financial Accounting
ホシノ イチロウ
Campus Higashi-Senda Semester/Term 2nd-Year,  First Semester,  First Semester
Days, Periods, and Classrooms (1st) Tues11-12:Higashi-Senda 501
Lesson Style Lecture Lesson Style
【More Details】
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 Undergraduate
Keywords Basic idea in financial accounting, Accounting postulates, Accounting general principles, Measurement and evaluation and Fraudulent accounting. 
Special Subject for Teacher Education   Special Subject  
Class Status
within Educational
Criterion referenced
Economics and Management
(Knowledge and Understanding)
・Basic knowledge of management, accounting and information technology 
Class Objectives
/Class Outline
This financial accounting theory is an important and introductory subject in the field of accounting. How to manage and grasp assets with funds and economic value regardless of for-profit organizations and non-profit organizations is essential for managing the organization. What I emphasize in this lesson is not the commentary on accounting techniques, but the basic idea behind it. It is important to understand these sufficiently in order to carry out economic activities and lives, so in this class we aim to master them. 
Class Schedule lesson1:Introduction 1
lesson2:Role as rule in economic society

lesson3:Accounting postulates(1)
lesson4:Accounting postulates(2)
lesson5:Accounting postulates(3)
lesson6:Accounting general principles(1)
lesson7:Accounting general principles(2)
lesson8:Accounting general principles(3)
lesson9:Evaluation of inventory assets(1)
lesson10:Evaluation of inventory assets(2)
lesson11:Evaluation of fixed assets(1)
lesson12:Evaluation of fixed assets(2)
lesson13:Cost and revenue recognition and measurement(1)
lesson14:Cost and revenue recognition and measurement(2)
lesson15:Fraudulent accounting

Text: Ichirou HOSHINO, Philosophy of Financial Accounting, 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
There is no particular necessity for preparation, but always do review. 
Requirements It is desirable that there is basic knowledge on accounting, financial accounting theory or bookkeeping theory, but in principle, no lecture is given on the premise that such basic knowledge exists. 
Grading Method Grading evaluation is done by report to be submitted after the lecture is over. Logic in the Report. 
Message Financial accounting theory plays a very important role in accounting, business administration and economic society, and it is a very interesting discipline. Students who are interested in such fields and related fields should join us positively. 
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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