| Course title | |||||
| 会計学概論 [Financial Accounting] | |||||
| Course category | The Professional Degree Program of Industrial Technology and Innovation | Requirement | Credit | 2 | |
| Department | Year | ～ | Semester | Spring | |
| Course type | Spring | Course code | 1060803 | ||
| Instructor(s) | |||||
| 木幡 幸弘 [KOHATA Yukihiro] | |||||
| Facility affiliation | Graduate School of Engineering | Office | Email address | ||
| Course description |
| This course covers basics of accounting as well as the present accounting topics. The course consists of three modules. First, we learn how to read the balance sheet and statement of income. Second, we learn the financial analysis and the cash flow statement. Finally, we learn consolidation, taxation and the other accounting matters. Each lesson consists of the lecture, exercises, and case studies. |
| Expected Learning |
|
Learners who successfully complete this course will be able to: Evaluate the profitability, financial safety, and cash flow of companies by reading financial statements Understand various accounting-related information such as news paper articles |
| Course schedule |
|
1. Basics of financial statements 1st 1.1 Outline (outline of this course and outline of the balance sheet and statement of income) 2nd 1.2 How to prepare financial statements (how to prapare the balance sheet and statement of income) 3rd 1.3 How to read the balance sheet (1) (operating cycle, classification of the current and non-current, types of the balance sheet, and how to improve the balance sheet) 4th 1.4 How to read the balance sheet (2) (evaluation of balance sheet items, allowances, depreciation, deferred assets, and income taxes payable etc.) 5th 1.5 How to read the statement of income (structure of the statement of income, types of the statement of income, and how to improve the statement of income) 2. Financial analysis and Cash flows 6th 2.1 Financial analysis (1) (outline of financial analysis and profitability analysis) 7th 2.2 Financial analysis (2) (safety analysis and other analyses) 8th 2.3 Accounting standards and Q&A concerning the interim report 9th 2.4 How to read the statement of cash flows (1) (cash flows from operating, investing, and financig activities, types of the statement of cash flows) 10th 2.5 How to read the statement of cash flows (2) (details of each cash flow, how to improve cash flows) 3. Other accounting matters 11th 3.1 Exercises on the financial statements by industries (features of the financial statements by industries) 12th 3.2 Tax accounting (tax and income tax allocation accounting) 13th 3.3 Consolidation (outline of consolidation and accounting items peculiar to consolidation) 14th 3.4 Other accounting matters (inventories, securities, intangible assets, net assets, and the statement of changes in equity) 15th 3.5 Summary of financial accounting and Q&A concerning the final report |
| Prerequisites |
| Anyone who would like to acquire accounting knowledge is welcomed. The prior knowledge of accounting such as the bookeeping is not needed at all. |
| Required Text(s) and Materials |
|
Text book by Power Point, Materials of exercises and case studies (They are uploaded on the moodle.) |
| References |
|
Yukihiro Kohata "Kaigai Bizinesu wo Kaeru Eibun Kaikei" NNA Yukihiro Kohata "Chart-shiki Zaimu Bunseki" Kindle direct publishing Yukihiro Kohatqa "Illust-type financial analysis" Kindle direct publishing |
| Assessment/Grading |
|
The learning result is evaluated by five grades. 5(S):extremely excellent 4(A):excellent 3(B):usual 2(C):a little inferior 1(D):failed The result is judged only to the students who attended 70% or more and the results of the students whose attendance rate is 70% or less are not judged. The result of each module is evaluated by reports, exercises, and so on. The result of a module concerned is regarded as acceptable when judged that you understand 60% or more. The overall judgement of the result is decided by five grades based on the acceptable number of the result of each module, the interim and the final reports. |
| Message from instructor(s) |
| Accounting is called a business language. In that case, the accounting information or financial statements are "Story of business activities" written by a business language. I hope you may read financial statements as if you read your favorite novels. |
| Course keywords |
| accounting, financial accounting, financial statements, financial analysis, and cash flows |
| Office hours |
| 16:00 - 18:00 on Wednesday |
| Remarks 1 |
| Homework assignments will be given weekly. You need to answer them at the following lesson. |
| Remarks 2 |
| Related URL |
| http://kohatacpa.com |
| Lecture Language |
| Japanese |
| Language Subject |
| Last update |
| 3/9/2018 3:41:03 PM |