| Academic Year |
2024Year |
School/Graduate School |
Graduate School of Humanities and Social Sciences (Master's Course) Division of Humanities and Social Sciences Management Sciences Program |
| Lecture Code |
WMF01700 |
Subject Classification |
Specialized Education |
| Subject Name |
財務会計論 |
Subject Name
（Katakana） |
ザイムカイケイロン |
Subject Name in
English |
Financial Accounting |
| Instructor |
MURAMIYA KATSUHIKO,KIM JAE WOOK |
Instructor
(Katakana) |
ムラミヤ カツヒコ,キム ジェウク |
| Campus |
Higashi-Senda |
Semester/Term |
1st-Year, First Semester, First Semester |
| Days, Periods, and Classrooms |
(1st) Inte |
| Lesson Style |
Lecture |
Lesson Style
(More Details) |
|
| Lecture |
| Credits |
2.0 |
Class Hours/Week |
|
Language of Instruction |
J
:
Japanese |
| Course Level |
6
:
Graduate Advanced
|
| Course Area（Area） |
24
:
Social Sciences |
| Course Area（Discipline） |
04
:
Management |
| Eligible Students |
|
| Keywords |
Financial Reporting, Empirical Accounting, R, Data Science, SDG_10 |
| 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 |
To help you understand importance of financial accounting in a variety of contexts, this course examines basic topics in financial accounting. This course is structured to develop students’ ability to understand how to prepare and use consolidated financial statements. |
| Class Schedule |
第１回 Financial Statements
第２回 Adverse Selection and Financial Accounting
第３回 Disclosure and Cost of Equity Capital
第４回 Moral Hazard and Financial Accounting
第５回 The Ito Review
第６回 Earnings Management (1)
第７回 Earnings Management (2)
第８回 R Programming – Introduction (1)
第９回 R Programming – Introduction (2)
第10回 R言語応用 - R Programming - Financial Data Analysis (1)
第11回 R言語応用 - R Programming - Financial Data Analysis (2)
第12回 R言語応用 - R Programming - Stock Data Analysis
第13回 R言語応用 - R Programming – Earnings Distribution Approach (1)
第14回 R言語応用 - R Programming - Accruals-Based Trading Strategy (1)
第15回 R言語応用 - R Programming - Accruals-Based Trading Strategy (2) |
Text/Reference
Books,etc. |
Reference: 笠原晃恭・村宮克彦 (2022)『実証会計・ファイナンス: Rによる財務・株式データの分析』新世社． ISBN-13: 978-4883843497 |
PC or AV used in
Class,etc. |
|
| (More Details) |
Must-have PC |
| Learning techniques to be incorporated |
|
Suggestions on
Preparation and
Review |
You will be given some homework assignments. |
| Requirements |
Completion of introductory accounting or its equivalent. |
| Grading Method |
Your grade for the course will be determined according to the following scale:
Homework 30%
Final Examination 70%
|
| Practical Experience |
|
| Summary of Practical Experience and Class Contents based on it |
|
| Message |
Bring a laptop |
| 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. |