| Academic Year |
2025Year |
School/Graduate School |
School of Economics Economics Evening Course |
| Lecture Code |
G8322000 |
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 |
KUANG WENJUN |
Instructor
(Katakana) |
クアン ウェンジュン |
| Campus |
Higashi-Senda |
Semester/Term |
2nd-Year, First Semester, First Semester |
| Days, Periods, and Classrooms |
(1st) Thur13-14：Higashi-Senda Lecture Rm M303 |
| 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 |
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 |
Accounting is a system that quantifies a company's economic activities, summarizes them into financial statements, and communicates the results to stakeholders. Bookkeeping focuses on recording daily transactions, while financial accounting theory also explores the reasoning behind these practices. This course covers both aspects, aiming to provide a systematic understanding of accounting principles and bookkeeping procedures. Students will learn financial accounting standards and theories, develop skills to record transactions efficiently, and gain the ability to analyze financial statements. |
| Class Schedule |
lesson1Introduction
lesson2Basics of Financial Statements
lesson3Accounting Theory and Accounting Standards
lesson4Fundamental Concepts of Profit Measurement (Cash Basis Accounting and Accrual Basis Accounting)
lesson5Full Cycle of Bookkeeping Procedures
lesson6Product Buying and Selling
lesson7Cash Transaction and Securities
lesson8Fixed Assets I
lesson9Fixed Assets II
lesson10Liabilities・Net Assets
lesson11Preparation of Work Sheet, Financial Statements, and Closing of Books
lesson12Financial Analysis (1)
lesson13Financial Analysis (2)
lesson14Financial Analysis (3)
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. |