経営学部Faculty of Business Administration
MAN100FA（経営学 / Management 100）入門外国語経営学（2019年度以降入学者）Business Administration in English for freshman
川島 健司Kenji KAWASHIMA
授業コードなどClass code etc
| 学部・研究科Faculty/Graduate school | 経営学部Faculty of Business Administration |
| 添付ファイル名Attached documents | |
| 年度Year | 2022 |
| 授業コードClass code | A4503 |
| 旧授業コードPrevious Class code | |
| 旧科目名Previous Class title | |
| 開講時期Term | 春学期授業/Spring |
| 曜日・時限Day/Period | 水2/Wed.2 |
| 科目種別Class Type | |
| キャンパスCampus | 市ヶ谷 |
| 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 | 1～4 |
| 単位数Credit(s) | 2 |
| 備考（履修条件等）Notes | ※本授業では、受講希望者が教室定員を超えてしまった場合、初回授業で選別を行います。必ず、初回授業に出席してください。 |
| 他学部公開科目Open Program | |
| 他学部公開（履修条件等）Open Program (Notes) | |
| グローバル・オープン科目Global Open Program | |
| 成績優秀者の他学部科目履修制度対象Interdepartmental class taking system for Academic Achievers | |
| 成績優秀者の他学部科目履修（履修条件等）Interdepartmental class taking system for Academic Achievers (Notes) | |
| 実務経験のある教員による授業科目Class taught by instructors with practical experience | |
| SDGsCPSDGs CP | |
| アーバンデザインCPUrban Design CP | |
| ダイバーシティCPDiversity CP | |
| 未来教室CPLearning for the Future CP | |
| カーボンニュートラルCPCarbon Neutral CP | |
| 千代田コンソ単位互換提供（他大学向け）Chiyoda Campus Consortium | |
| 入学年度Admission year | |
| カテゴリー（2019年度以降）Category (2019～) | グローバル・ビジネス/GBP科目 |
| カテゴリー（2018年度以前）Category (～2018) |
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Outline (in English)
This course is designed to provide a basic understanding of accounting, including introductory accounting concepts, principles, and procedures. Specific attention will be devoted to the three financial statements and frameworks for understanding them, as well as ways in which to prepare financial data. Students will be expected to apply these skills to the analysis of real companies, and to interpret their respective financial statements accordingly. These cases will enable students to grasp the importance of accounting knowledge in the business world, to understand current events in terms of accounting measurements, and to communicate effectively with other professions.
This course uses English teaching materials, but will be conducted in Japanese.
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.
授業で使用する言語Default language used in class
日本語 / Japanese
授業の概要と目的（何を学ぶか）Outline and objectives
この授業では、英文の教材を用いて、会社の経営と決算書の読み方の基礎を学びます。まずは会社がどのように運営されているかをヒト・モノ・カネの視点から理解したうえで、その状況を表す貸借対照表・損益計算書・キャッシュフロー計算書という3つの書類について学習します。授業では、実際の会社の決算書の分析も実践します。なお、教材は英語、授業は日本語で行います。以降は英語で記述します。
到達目標Goal
Upon successful completion of the course, students should be able to:
- Analyze a company’s annual report
- Draw conclusions about profitability, efficiency, liquidity, and solvency
- Record basic debt-credit journal entries
- Prepare simple financial statements
授業で使用する言語Default language used in class
日本語 / Japanese
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. ）
- In case it is difficult to hold classes in the classroom due to COVID-19, we may plan to hold classes using Zoom and record it. The recorded lessons will be available until the next class.
- After the review, new topics are explained by the instructor, followed by group discussions and/or case analysis. Active participation is strongly recommended especially during discussions and analysis.
- Japanese company financial statements are used in case analysis.
- Questions and comments are welcomed at any time on the Zoom and Google Classroom.
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。
Week1[オンライン/online]：Introduction
- Basic concepts of accounting
- The four financial statements
Week2[対面/face to face]：Basic concepts of financial statement
- Basic financial analysis ratios,
- Accounting principles and standards
Week3[オンライン/online]：Balance sheet 1
- Assets
- Liabilities
- Shareholders’ equity
Week4[対面/face to face]：Balance sheet 2
- Liquidity and solvency ratio
- Trend and common-size analysis for balance sheet
Week5[オンライン/online]：Income statement 1
- Expenses
- Revenue
Week6[対面/face to face]：Income statement 2
- Profitability ratio
- Trend and common-size analysis for income statement
Week7[オンライン/online]：Intermediate exam
- Balance sheet
- Income statement
- Liquidity, solvency and profitability ratio
Week8[対面/face to face]：Statement of stockholders’ equity 1
- Common and preferred stock
- Par value and additional paid in capital
Week9[オンライン/online]：Statement of stockholders’ equity 2
- Retain earnings
- Treasury stock
Week10[対面/face to face]：Statement of cash flows 1
- Operating, investing and financing activities
- Direct and indirect method for computing cash flow
Week11[オンライン/online]：Statement of cash flows 2
- Interpret cash flow
- Trend and common-size analysis for cash flow
Week12[対面/face to face]：Inventory and property, plant and equipment 1
- Cash and cash equivalents
- Account receivable
Week13[オンライン/online]：Inventory and property, plant and equipment 2
- Inventory
- Property, plant, and equipment
Week14[対面/face to face]：Accounting cycle
- 10 steps of accounting cycle
- Debt-Credit journal entries
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.)
Students are expected to spend an average of four hours preparing for this class, including answering assignments for each class.
• Readings and/or problems are assigned for each class. You should come to class prepared to discuss your analysis of the cases and its underlying problems. Regular class participation is critical to the learning process for both you and your classmates.
• Additional assignments will either be discussed in class or presented as additional cases for your benefit. I will disclose assignments for class discussion prior to their respective lectures.
テキスト（教科書）Textbooks
Nothing in particular however, students are welcome to access topics concerning this course and its objectives in other related texts. The instructor is at liberty to provide further materials during the course of instruction.
参考書References
Schoenebeck, K. P., & Holtzman, M. P. (2012). Interpreting and analyzing financial statements. Pearson Higher Ed.(6th Edition)
成績評価の方法と基準Grading criteria
Grades will be distributed according to the following weights:
Class Participation 20%
Midterm1 20%
Midterm2 20%
Final Exam 40%
学生の意見等からの気づきChanges following student comments
I will cover less topics than last year to give more time to each to be covered.
その他の重要事項Others
Please note that if the number of students attending the first class
significantly exceeds expectation, the number of students who are
allowed to register for the course will be limited in order to effectively manage the class. For this reason, if you are planning to take this course, do not forget to attend the first class.
Prerequisites
None.