GMBAGlobal MBA Program
MAN560F2（経営学 / Management 500）AccountingAccounting
鳥飼 裕一Yuichi TORIKAI
授業コードなどClass code etc
| 学部・研究科Faculty/Graduate school | GMBAGlobal MBA Program |
| 添付ファイル名Attached documents | |
| 年度Year | 2024 |
| 授業コードClass code | W7050 |
| 旧授業コードPrevious Class code | |
| 旧科目名Previous Class title | |
| 開講時期Term | 秋学期後半/Fall(2nd half) |
| 曜日・時限Day/Period | 土3/Sat.3, 土4/Sat.4 |
| 科目種別Class Type | 専門講義 |
| キャンパスCampus | 市ヶ谷 / Ichigaya |
| 教室名称Classroom name | 各学部・研究科等の時間割等で確認 |
| 配当年次Grade | 1・2 |
| 単位数Credit(s) | 2 |
| 備考（履修条件等）Notes | Global MBA |
| 実務経験のある教員による授業科目Class taught by instructors with practical experience | ○ |
| カテゴリーCategory | Specialized Courses |
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授業の概要と目的（何を学ぶか）Outline and objectives
In this course, we study the basics of financial accounting. After studying basic accounting theory, e.g. what is accounting, who is the user of accounting information, what is GAAP etc., we study how to prepare the financial statements and provide an analysis on the accounting information. We also study key areas in the financial accounting including consolidation, revenue recognition, pension accounting, deferred tax accounting for understanding the financial statements of listed companies. The objective of the class is to improve your understanding about accounting theory and practice, and build the ability to prepare the financial statements and provide the analysis on the accounting information.
到達目標Goal
The students are able to read the accounting information of listed companies, provide the analysis, and achieve a base for discussing the accounting treatment in the complex areas. The students will also be able to understand the structure and management of accounts for preparing the accounting information. Through this course, the students are expected to achieve the basic level for the various accounting license examination.
この授業を履修することで学部等のディプロマポリシーに示されたどの能力を習得することができるか（該当授業科目と学位授与方針に明示された学習成果との関連）Which item of the diploma policy will be obtained by taking this class?
Will be able to gain“DP1”and“DP2”.
授業で使用する言語Default language used in class
英語 / English
授業の進め方と方法Method(s)（学期の途中で変更になる場合には、別途提示します。 /If the Method(s) is changed, we will announce the details of any changes. ）
This is a lecture type class. However, some part of the class is allocated to a group discussion on the topics related to the lecture.
At each class quizzes and exams are also provided to confirm the students' understanding about the lecture.
The teaching materials are distributed in Resource section of the database before each class.
アクティブラーニング（グループディスカッション、ディベート等）の実施Active learning in class (Group discussion, Debate.etc.)
あり / Yes
フィールドワーク（学外での実習等）の実施Fieldwork in class
なし / No
授業計画Schedule
授業形態/methods of teaching：対面/face to face
※各回の授業形態は予定です。教員の指示に従ってください。
Session 1[対面/face to face]：Introducing Accounting and Financial Statements
What is accounting?
Who are the users of accounting information?
Financial statements
Session 2[対面/face to face]：Generally Accepted Accounting Principles
Who are the SEC, AICPA, FASB, and IASB?
What are Generally Accepted Accounting Principles(GAAP)?
Session 3[対面/face to face]：The Balance Sheet and its Components
Understanding the balance sheet
Components of the balance sheet
Session 4[対面/face to face]：The Income Statement
Understanding the income statement
Presentation of income statement
Session 5[対面/face to face]：The Double-Entry Accounting
The general journal
The general ledger
Trial balance
Adjusting journal entries
Session 6[対面/face to face]：The Corporation
The definition of corporation
What is capital stock?
Cash dividends, stock dividends, and stock splits
Session 7[対面/face to face]：Preparing and Using a Statement of Cash Flows
What is a statement of cash flows?
Cash and cash equivalents
The presentation of the statement of cash flows
Session 8[対面/face to face]：Consolidated Financial Statements
Basis for consolidation
Consolidation procedure
Asset valuation
Non controlling interest
Session 9[対面/face to face]：Revenue Recognition
Accounting for revenue from contracts with customers
Application of 5 step model
Session 10[対面/face to face]：Pension Accounting
What is pension accounting?
Defined contribution plan
Defined benefit plans
Session 11[対面/face to face]：Deferred Tax Accounting
Impact of deferred
tax on financial information
Accounting base and tax base
Temporary differences
Accounting for deferred tax liability and tax asset
Session 12[対面/face to face]：Using Financial Statements for Short-term Analysis
Using short-term ratios
Current and quick ratio
Working capital
Session 13[対面/face to face]：Using Financial Statements for Long-term Analysis
Quality of earnings
Rate of return on investment
Sales-based ratios or percentage
Earnings data
Rate of return on investment
Session 14[対面/face to face]：Last Examination and its Explanation
Examination is set out of the subjects studied at this course. Explanation for the examination is provided in advance.
授業時間外の学習（準備学習・復習・宿題等）Work to be done outside of class (preparation, etc.)
The students are expected to prepare by reading the teaching materials and the corresponding area of the textbook before each class and review them after each class. (As a standard, 2 hours for preparation and 2 hours for review are required).
テキスト（教科書）Textbooks
Wayne A. Label, Accounting for Non-Accountants 3rd Edition, 2018, sourcebooks.
参考書References
Wayne A. Label and Cheryl Kennedy Henderson, Study Guide and Workbook for Accounting for Non-Accountants 4th Edition, 2019, sourcebooks.
F. Greg Burton and Eva K. Jermakowicz, International Financial Reporting Standards A Framework-based Perspective, 2015, Routledge.
成績評価の方法と基準Grading criteria
Contribution to the class through participating to the discussion 30%, Short test 30%, Last examination 40%.
学生の意見等からの気づきChanges following student comments
N/A