Hiroshima University Syllabus

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Academic Year 2021Year School/Graduate School School of Economics Economics Day Course
Lecture Code G6183423 Subject Classification Specialized Education
Subject Name 特別講義(会計学)
Subject Name
Subject Name in
Special Lectures(Accounting)
ハヤシ コウイチ
Campus Higashi-Hiroshima Semester/Term 3rd-Year,  Second Semester,  3Term
Days, Periods, and Classrooms (3T) Weds1-4:Online,LAW/ECO B159
Lesson Style Lecture Lesson Style
(More Details)
Classes are carried out in a lecture using a textbook. 
Credits 2.0 Class Hours/Week   Language on Instruction J : Japanese
Course Level 3 : Undergraduate High-Intermediate
Course Area(Area) 24 : Social Sciences
Course Area(Discipline) 03 : Economics
Eligible Students
Keywords Tax Accounting, Tax Law, Income Tax, Corporate Tax, Consumption Tax, Tax Return 
Special Subject for Teacher Education   Special Subject  
Class Status
within Educational
Criterion referenced
Class Objectives
/Class Outline
This lecture explains to make tax returns based on financial statement. Especially,  not how to but concept. You will get a literacy of tax return, hearing this lecture.  
Class Schedule lesson1 introduction:Tax Return
lesson2 Outline of Tax
lesson3 Income Tax:(Outline・Calculation)
lesson4 Income Tax:(Classification of Income Tax)
lesson5 Income Tax:(Classification of Income Tax)
lesson6 Corporate Tax:(Outline・Calculation)
lesson7 Corporate Tax:(Owner Director's Salary)
lesson8 Corporate Tax:(Donation・Social Expenses)
lesson9 Corporate Tax:(Depreciation)
lesson10 Corporate Tax:(Dividend Received)
lesson11 Corporate Tax:(Calculation・ listed in Schedule No.4 & 5)
lesson12 Consumption Tax:(Outline・Calculation)
lesson13 Consumption Tax:(Exemption・Tax Basis)
lesson14 Consumption Tax:(Deduction・Simplified Accounting)
lesson15 Conclusion

Planning several times exam besides a Last exam.

Attendance with no aim is just pointless.
Fuzimoto Seiichi・Hayashi Koichi・Masuyama Yuichi“Zeiho no Kihon” latest edition (Zitumu Syuppan)
※The textbook shall be designated at the first lesson. Therefore, please refrain from purchasing till then. 
PC or AV used in
(More Details)  
Learning techniques to be incorporated  
Suggestions on
Preparation and
Preparation is not particularly required, however, thorough revision is vital. 
Requirements I will explain the course guidelines at the first lecture, so please be sure to attend.
Learn previously (simultaneous) of Accounting is desirable. 
Grading Method Rated comprehensively taking account of class participation and result of quiz and the examination. 
Practical Experience  
Summary of Practical Experience and Class Contents based on it  
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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