GISDepartment of Global and Interdisciplinary Studies
MAN100ZA（経営学 / Management 100）Accounting IAccounting I
Noriaki Okamoto
授業コードなどClass code etc
| 学部・研究科Faculty/Graduate school | GISDepartment of Global and Interdisciplinary Studies |
| 添付ファイル名Attached documents | |
| 年度Year | 2024 |
| 授業コードClass code | A6141 |
| 旧授業コードPrevious Class code | |
| 旧科目名Previous Class title | (Accounting) |
| 開講時期Term | 秋学期授業/Fall |
| 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 / Ichigaya |
| 教室名称Classroom name | 市BT‐1005 |
| 配当年次Grade | 1～4 |
| 単位数Credit(s) | 2 |
| 備考（履修条件等）Notes | |
| 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 | |
| 旧科目との重複履修Duplicate Subjects Taken Under Previous Class Title | × |
| カテゴリー（2024年度以降入学者）Category (commenced 2024 onwards) |
100-level Introductory Courses（入門） Business-Economics-IT |
| カテゴリー（2020～2023年度入学者）Category (commenced 2020-2023) | |
| カテゴリー（2016～2019年度入学者）Category (commenced 2016-2019) |
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授業の概要と目的（何を学ぶか）Outline and objectives
Accounting is often called "the language of business". Basic accounting knowledge is fundamental to becoming a successful business manager. In this course, students can learn basic accounting concepts and key financial statements. The financial statements covered in this course are balance sheets, income statements and cash flow statements. It also covers important accounting topics such as the globalization of accouting standards and the double-entry bookkeeping process.
到達目標Goal
Students will be able to become familiar with the basic concepts and principles of accounting, and to understand corporate financial statements in order to analyze the overall business perfomance of corporations. Also, students will be able to learn the basic processes of double-entry bookkeeping. The processes include journal entries, posting, preparing trial balances, adjustments and closing entries.
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 “DP 1”, “DP 2”, and “DP 4”.
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 course is taught through lectures, discussions and exercises. At my discretion, I may assign several mini-projects (and exercises) to be completed during, or outside of, the class. Students are encouraged to ask questions and to request that particular points be explained if they remain confused or uncertain about items discussed during the class. Feedback on the students' performance in the assignments during the course will be given regularly.
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。
1[オンライン/online]：Introduction and Overview
Introduction and Overview
2[対面/face to face]：Basics of Accounting
Learn the basic structure of financial accounting (Ch. 1, handouts and slides)
3[対面/face to face]：Accounting and Financial Statements
Learn the framework of accounting and basic financial statements (Ch. 1, handouts and slides)
4[対面/face to face]：Accounting Principles①
Learn the generally accepted accounting principles: GAAP (Ch. 2, handouts and slides)
5[対面/face to face]：Accounting Principles②
Learn the generally accepted accounting principles (Ch. 2, handouts and slides)
6[対面/face to face]：The Balance Sheet①
Understand the basics of the balance sheet (Ch. 3, handouts and slides)
7[対面/face to face]：The Balance Sheet②
Learn how to analyze the numbers on the balance sheet (Ch. 3, handouts and slides)
8[対面/face to face]：The Income Statement①
Learn the basic structure of the income statement (Ch. 4, handouts and slides)
9[対面/face to face]：The Income Statement②
Learn how to analyze the numbers on the income statement (Ch. 4, handouts and slides)
10[対面/face to face]：The Cash Flow Statement
Learn the basic structure of the cash flow statement (Ch. 5, handouts and slides)
11[対面/face to face]：The System of Bookkeeping
Learn the double-entry bookkeeping (Ch. 7, handouts and slides)
12[対面/face to face]：Posting and Trial Balance
Understand the important steps in the process of double-entry bookkeeping (Ch. 7, handouts and slides)
13[対面/face to face]：Wrap-up Discussion
Comprehensive review
14[対面/face to face]：Final Exam
Final exam
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 read the assigned textbook chapters before each class session. Also, there are different types of homework during the course. Preparatory study and review time for this class are 2 hours each.
テキスト（教科書）Textbooks
Wayne A. Label (2013), Accounting for Non-Accountants 3rd edition, Sourcebooks.
参考書References
Wayne A. Label, Cheryl Kennedy Henderson (2019), Study Guide and Workbook for Accounting for Non-Accountants 4th edition, Solana Dreams Publishing Company.
Jae K. Shim, Joel G. Siegel, Nick Dauber, Anique A. Qureshi (2014), Dictionary of Accounting Terms 6th edition, Barrons Educational Series.
Thomas R. Ittelson (2009), Financial Statements revised and expanded edition, Career Press.
成績評価の方法と基準Grading criteria
Projects and Homework 40%, Class Participation and Discussion 20%, Final Exam 40%
学生の意見等からの気づきChanges following student comments
Simple mid-term exam was added to encourage students' self-study earlier in the course.
学生が準備すべき機器他Equipment student needs to prepare
A calculator
Prerequisite
None.