| Course title | |||||
| 熱力学Ⅱ [Thermodynamics Ⅱ] | |||||
| Course category | technology speciality courses | Requirement | Credit | 2 | |
| Department | Year | ～ | Semester | Fall | |
| Course type | Fall | Course code | 106i0803 | ||
| Instructor(s) | |||||
| 森下 義隆 [MORISHITA Yoshitaka] | |||||
| Facility affiliation | Scleroprotein and Leather Research Institute | Office | Kose'Lab | Email address | |
| Course description |
|
Accounting is the foundation of business management, providing material for investment and management decisions, as well as a means of providing information to external users. Assuming that students have not studied accounting in detail before, the course will cover such areas as basic accounting knowledge, how to read financial statements such as balance sheets and income statements, financial analysis, and the fundamentals of management accounting. The focus is on business management and administration using accounting, not on training accountants. The course will combine prior learning based on handouts, textbooks, lectures, case studies, and exercises. This course is taught by faculty members with practical experience. It is intended to familiarize students with basic-level accounting knowledge and methods from the perspective of how accounting is used in practice. |
| Expected Learning |
|
To be able to evaluate the health, profitability, and cash flow of a company. The student should be able to understand basic accounting-related knowledge and methods. |
| Course schedule |
|
Class contents: 1.1 Introduction / Objectives and Basics of Accounting (Explanation of the lecture outline, overview of balance sheets and income statements) 2. 1.2 Double-entry bookkeeping and financial accounting I (Basics of double-entry bookkeeping, income and expenses, and profit) Session 3 1.3 Financial Accounting II (Sales, Inventories and Cost of Sales) Part 4 1.4 Financial Accounting III (Fixed Assets and Depreciation) Fifth 1.5 Financial Accounting IV (Liabilities and Equity, Consolidated Accounting) (Liabilities and Equity, Consolidated Accounting) Part 6 1.6 Financial Accounting V (Financial Statements and Notes, Disclosures) (Financial Statements and Notes, Disclosure) Part 7 2.1 Financial Analysis I (Cash flow statement and safety analysis) 8 2.2 Financial Analysis II (Profitability Analysis and Efficiency Analysis) 9 2.3 Financial Analysis III (Case Analysis) 10 2.4 International Accounting and Tax Accounting (International Accounting Standards, Tax Effect Accounting) 11 3.1 Management Accounting I (Purpose and Significance of Cost Accounting) 12 3.2 Management Accounting II (Cost Accounting Techniques) 13 3.3 Management Accounting III (CVP Analysis, Budget Control) Lecture 14 3.4 Management Accounting IV (Management Control and ABC) 15th 4.1 Summary (Case Study Exercise) |
| Prerequisites |
|
No prior knowledge of accounting is required. Preparation and review equivalent to the standard number of hours at the university are required. |
| Required Text(s) and Materials |
|
Kenji Tanaka, "Introduction to Financial Accounting", 6th Edition, Chuokeizai-sha, ISBN978-4-502-37831-7 Takeyuki Tani, "Essential Management Accounting", 4th Edition, Chuokeizai-sha, ISBN978-4-502-43901-8 Other lecture materials and teaching materials will be distributed separately. |
| References |
|
If you are not familiar with accounting, reading the following will be helpful for your understanding. Takeyuki Tani et al. (eds.), "Accounting from 1" 2nd Edition, Chuokeizai-sha, ISBN978-4-502-37151-6 Katsuhiko Kokubu et al. (eds.), "Management Accounting from 1", Chuokeizai-sha, ISBN978-4-502-33121-3 |
| Assessment/Grading |
|
Grading for online lectures will be based on class participation, quizzes, assignments, and final reports. Grades will be based on 30% regular marks, 30% quizzes and assignments, and 40% final reports. Grading is based on a 5-point system: S: 90 points or above; A: 80 points or above but less than 90 points; B: 70 points or above but less than 80 points; C: 60 points or above but less than 70 points. Grades will not be given to students whose attendance rate is less than 70%, but attendance alone will not be considered a class participation. |
| Message from instructor(s) |
|
Once I studied law and economics at university and started working for a company, I did not have much use for those knowledge. Rather, accounting, which I studied out of necessity after I started working, has been useful to this day. I majored in Finance/Accounting at an American business school, and I believe that mastery of those basic concepts is important for both corporate management and entrepreneurship. |
| Course keywords |
| Financial Accounting, Management Accounting, Business Valuation, Financial Analysis |
| Office hours |
| Please contact me by email at this office ( k-toku@nli-research.co.jp ) to make an appointment. |
| Remarks 1 |
| Remarks 2 |
| Related URL |
| Lecture Language |
| Japanese |
| Language Subject |
| Last update |
| 4/6/2023 1:17:07 PM |