| Academic Year |
2024Year |
School/Graduate School |
School of Economics Economics Day Course |
| Lecture Code |
G6265000 |
Subject Classification |
Specialized Education |
| Subject Name |
特別講義（財務会計論） |
Subject Name
（Katakana） |
トクベツコウギ（ザイムカイケイロン） |
Subject Name in
English |
Special Lectures (Financial Accounting) |
| Instructor |
KURODA KENJI |
Instructor
(Katakana) |
クロダ ケンジ |
| Campus |
Higashi-Hiroshima |
Semester/Term |
3rd-Year, First Semester, 2Term |
| Days, Periods, and Classrooms |
(2T) Thur5-8：ECON B255 |
| Lesson Style |
Lecture |
Lesson Style
(More Details) |
|
| Lecture |
| Credits |
2.0 |
Class Hours/Week |
|
Language of Instruction |
J
:
Japanese |
| Course Level |
2
:
Undergraduate Low-Intermediate
|
| Course Area（Area） |
24
:
Social Sciences |
| Course Area（Discipline） |
04
:
Management |
| Eligible Students |
|
| Keywords |
Financial statement, Balance sheet, Profit and loss statement, Accounting |
| Special Subject for Teacher Education |
|
Special Subject |
|
Class Status
within Educational
Program
(Applicable only to targeted subjects for undergraduate students) | This class covers the basics of accounting. |
|---|
Criterion referenced
Evaluation
(Applicable only to targeted subjects for undergraduate students) | |
|---|
Class Objectives
/Class Outline |
Learn accounting basics |
| Class Schedule |
lesson1 Overview of Accounting & Bookkeeping, Overview of Financial Statements
lesson2 Basics of Balance Sheet, Income Statement
lesson3 Cash Flow Statement, Statement of Shareholder's Equity, Relationships among Financial Statements
lesson4 Financial Statements and the Five Elements of Bookkeeping, Basics of Journal Entries
lesson5 Sales of Goods, Cash & Bank, Accounts Receivable, Accounts Payable, Notes
lesson6 Loans Receivable, Loans Payable, Fixed Assets, Salaries
lesson7 Basics of Taxation, Settlement Adjustment 1
lesson8 Settlement Adjustment 2
lesson9 Comprehensive Exercise
lesson10 Application of Financial Statements
lesson11 Financial Analysis
lesson12 Earnings Report, Securities Report
lesson13 Flow of Money in a Company (Group Work)
lesson14 Characteristics of a Company's Figures (Group Work)
lesson15 Fundamentals of Finance
Final exam |
Text/Reference
Books,etc. |
【Text】
Handouts is text.
|
PC or AV used in
Class,etc. |
|
| (More Details) |
|
| Learning techniques to be incorporated |
|
Suggestions on
Preparation and
Review |
No. Review content
1 Review of today's lecture
2 Review of today's lecture
3 Review of today's lecture
4 Review of today's lecture
5 Review of today's lecture
6 Review of today's lecture
7 Review of today's lecture
8 Review of today's lecture
9 Review of today's lecture
10 Review of today's lecture
11 Review of today's lecture
12 Review of today's lecture
13 Review of today's lecture
14 Review of today's lecture
15 Review of today's lecture |
| Requirements |
calculator needed |
| Grading Method |
Final exam40％、assignment40% Attitude20％ |
| Practical Experience |
Experienced
|
| Summary of Practical Experience and Class Contents based on it |
A certified public accountant will give a lecture on how to prepare and read financial statements. |
| Message |
Accounting is the common language of business. Accounting skills should help you in your future. I wish you the best. |
| Other |
N/A |
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. |