| 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 | 1st | |
| Course type | 1st | Course code | 1060803 | ||
| Instructor(s) | |||||
| 木幡 幸弘 [KOHATA Yukihiro] | |||||
| Facility affiliation | Graduate School of Engineering | Office | afjgxte/L1151 | 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. The course lecturer has long-time business experiences. The lecturer is a certified public accountant and has offered auditing and advice services to enterprises. In this course, we use actual enterprises' financial statements so that we understand financial accounting deeply. |
| 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 Please refer to the curriculum map. |
| 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 growth analysis) 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 (corporate income tax and consumptio tax) 13th 3.3 Consolidation (outline of consolidation and accounting items peculiar to consolidation) 14th 3.4 Other accounting matters 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. Learner is required to do preparation and review in accordance with standard time of this university. |
| 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 grade evaluation in this online class is premised on all attendances, and comprehensively evaluates the attitude to learn, quizzes, report, and online tests. Standard study time set by the our university is required to get the grade. The rate of evaluation is as follows: Normal score: 30%, quizzes and assignment test: 70%. Grade will be given according to the following criteria by comprehensive evaluation: S: 90 points or more, A: 80 or more and less than 90 points, B: 70 or more and less than 80 points, C: 60 or more and less than 70 points. |
| 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://web.tuat.ac.jp/~ykohata |
| Lecture Language |
| Japanese |
| Language Subject |
| Last update |
| 5/7/2020 10:16:57 AM |