| Academic Year |
2024Year |
School/Graduate School |
School of Economics Economics Evening Course |
| Lecture Code |
G8349000 |
Subject Classification |
Specialized Education |
| Subject Name |
特別講義（会計学総論） |
Subject Name
（Katakana） |
トクベツコウギ（カイケイガクソウロン） |
Subject Name in
English |
Special Lectures(Introduction to Accounting) |
| Instructor |
KUANG WENJUN |
Instructor
(Katakana) |
クアン ウェンジュン |
| Campus |
Higashi-Senda |
Semester/Term |
2nd-Year, Second Semester, Second Semester |
| Days, Periods, and Classrooms |
(2nd) Weds13-14：Higashi-Senda Lecture Rm M304 |
| 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) | |
|---|
Class Objectives
/Class Outline |
The aim of this lecture is to help you systematically understand the significance of accounting and the procedures of bookkeeping. The content is based on the Level 3 Bookkeeping Certification Exam administered by the Japan Chamber of Commerce and Industry. You will learn the basic structure of bookkeeping, from journal entries to the preparation of financial statements, and ultimately master the analysis of financial statements. |
| Class Schedule |
lesson1Introduction
lesson2Basics of Financial Statements
lesson3Relationship among Financial Statements and Basics of Journal Entries
lesson4Full Cycle of Bookkeeping Procedures and Basic Transactions
lesson5Product Buying and Selling
lesson6Cash Transaction
lesson7Fixed Assets and Other Transactions
lesson8Closing Procedures I & II
lesson9Closing Procedures III
lesson10Preparation of Work Sheet, Financial Statements, and Closing of Books
lesson11Financial Analysis (1)
lesson12Financial Analysis (2)
lesson13Financial Analysis (3)
lesson14Financial Analysis (4)
lesson15Overall Summary
Final exam |
Text/Reference
Books,etc. |
Refer to the Japanese version |
PC or AV used in
Class,etc. |
|
| (More Details) |
|
| Learning techniques to be incorporated |
|
Suggestions on
Preparation and
Review |
Review is required for each class |
| Requirements |
|
| Grading Method |
Your grade for the course will be determined according to the following scale:
Homework 50%
Final Examination 50%
|
| Practical Experience |
|
| Summary of Practical Experience and Class Contents based on it |
|
| Message |
Please prepare a calculator. |
| 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. |