Hiroshima University Syllabus

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Japanese
Academic Year 2024Year School/Graduate School School of Economics Economics Evening Course
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 TOSHIHISA
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 Lecture Rm M303
Lesson Style Lecture Lesson Style
(More Details)
 
Lecture 
Credits 2.0 Class Hours/Week   Language of Instruction J : Japanese
Course Level 1 : Undergraduate Introductory
Course Area(Area) 24 : Social Sciences
Course Area(Discipline) 04 : Management
Eligible Students
Keywords  
Special Subject for Teacher Education   Special Subject  
Class Status
within Educational
Program
(Applicable only to targeted subjects for undergraduate students)
 
Criterion referenced
Evaluation
(Applicable only to targeted subjects for undergraduate students)
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.
 
(More Details) Noting 
Learning techniques to be incorporated  
Suggestions on
Preparation and
Review
Review what I learned today 
Requirements Bookkeeping classes will cover new material based on previously acquired knowledge. Students are required to attend all classes and ensure that they understand the content of each class. 
Grading Method Regular examination and Learning attitude 
Practical Experience  
Summary of Practical Experience and Class Contents based on it  
Message A calculator is required. 
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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