| Academic Year |
2025Year |
School/Graduate School |
School of Economics Economics Evening Course |
| Lecture Code |
G8289100 |
Subject Classification |
Specialized Education |
| Subject Name |
会計政策論 |
Subject Name
（Katakana） |
カイケイセイサクロン |
Subject Name in
English |
Accounting Policy |
| Instructor |
KUANG WENJUN |
Instructor
(Katakana) |
クアン ウェンジュン |
| Campus |
Higashi-Senda |
Semester/Term |
3rd-Year, Second Semester, Second Semester |
| Days, Periods, and Classrooms |
(2nd) Thur13-14：Higashi-Senda Lecture Rm M304 |
| Lesson Style |
Lecture |
Lesson Style
(More Details) |
Face-to-face |
| Lecture |
| Credits |
2.0 |
Class Hours/Week |
2 |
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 |
|
| 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
（Abilities and Skills）
・The ability to grasp the issues on management based on the knowledge of management, accounting and information technlogy |
|---|
Class Objectives
/Class Outline |
In this lecture, we will study the history behind the development of current accounting policies and systems that enhance the usefulness of accounting information. Through studying the theories and frameworks of financial accounting, students will gain a deeper understanding of the background and impact of accounting policies and standard selection. Furthermore, building on the content of the previous semester's Financial Accounting course, this course will provide a more in-depth study of financial analysis. |
| Class Schedule |
lesson1Introduction
lesson2Theory and Structure of Accounting Systems I
lesson3Theory and Structure of Accounting Systems II
lesson4Theory and Structure of Accounting Systems III
lesson5International Harmonization of Accounting Standards
lesson6Corporate Disclosure
lesson7The Usefulness of Accounting Information and Quality of Accounting Information I
lesson8The Usefulness of Accounting Information and Quality of Accounting Information II
lesson9The Usefulness of Accounting Information and Quality of Accounting Information III
lesson10Financial Analysis (1)
lesson11Financial Analysis (2)
lesson12Financial Analysis (3)
lesson13Financial Analysis (4)
lesson14Financial Analysis (5)
lesson15Overall Summary
Final exam |
Text/Reference
Books,etc. |
Refer to the Japanese version |
PC or AV used in
Class,etc. |
Text, Handouts, Microsoft Teams, moodle |
| (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 40%
Final Examination 60% |
| 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. |