Faculty of Business Administration

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MAN300FB（経営学 / Management 300）
Finacial Accounting (Advanced) II

Kenji KAWASHIMA

Class code etc
Faculty/Graduate school Faculty of Business Administration
Attached documents
Year 2022
Class code A4376
Previous Class code
Previous Class title
Term 秋学期授業/Fall
Day/Period 集中・その他/intensive・other courses
Class Type
Campus 市ヶ谷
Classroom name 各学部・研究科等の時間割等で確認
Grade 3～4
Credit(s) 2
Notes
Open Program
Open Program (Notes)
Global Open Program
Interdepartmental class taking system for Academic Achievers
Interdepartmental class taking system for Academic Achievers (Notes)
Class taught by instructors with practical experience
SDGs CP
Urban Design CP
Diversity CP
Learning for the Future CP
Carbon Neutral CP
Chiyoda Campus Consortium
Admission year
Category (2019～) 経営学科専門科目300番台
Category (～2018) 経営学科専門科目

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Outline (in English)

This lecture explains the system and theory of financial accounting and its application method. In learning of financial accounting, it is efficient to learn "how to make" and "how to read" financial statements at the same time, and this lecture aims to understand accounting practices through both viewpoints of the financial statement preparers and readers.

Regarding how to prepare financial statements, I will explain basic accounting principles and accounting standards. This includes discussions on the concepts of financial accounting purposes, functions of double entry bookkeeping, concept of profit calculation, concept of accounting regulation, concept of asset valuation, and qualitative characteristics of accounting information, assets, liabilities, income and expenses.
With regard to how to read financial statements, I will discuss the types of alternative accounting procedures and the motivation patterns of financial statement preparers on their choices, and discuss how to interpret the meaning of the published accounting figures. In addition, I will explain representative financial indicators and techniques to infer the realities of companies from the actual published financial statements.

The goals of this lecture are as follows.
(1) Acquire the ability to consider how each transaction should be accounted for using accounting vocabulary (concepts), and the ability to explain it to others.
(2) Understand Japanese accounting standards and the basic concepts necessary for reading IFRS (International Financial Reporting Standards).
(3) To acquire the ability to understand the intention of the financial statement preparers behind the accounting figures.
(4) Acquire the ability to infer the actual state of the company from financial statements.

The standard preparatory study / review time for this class is 2 hours each.

Evaluate based on the following two points. Weights in parentheses. (1) Confirmation test for each lesson (50%)
(2) Composition for each assignment (50%): Students submit questions and impressions on the Google Form after each lesson. The descriptions will be anonymous and shared with all students.

Default language used in class

日本語 / Japanese