講師野口晃弘 教授
開講部局経済学部/経済学研究科 2014年度 後期
対象者経済学部1,2年生 (2単位週1回全15回)


Accounting is called "language of business", as they are used to communicate among interested parties of the business. Students will be learning very basics of how to write (make entries) and read (financial statement analysis) that "language".


Contents of this course will be standard introductory accounting with focus on basic bookkeeping. The knowledge acquired through this course should form the foundation of accounting skills that could be utilized during the advanced courses in accounting.


野口 晃弘 (大学院経済学研究科)

Office Hour: Friday 9:00-10:00(with appointment)


You will be required to read all of the assigned readings and prepare presentation for the assigned accounting issues. You are responsible for knowing about any changes in the syllabus, or any other information announced in class. You are responsible to attend every class. No make-ups will be allowed without prior approval by the instructor.


Donald E. Kieso, Jerry J. Weygandt, Terry D. Warfield, Intermediate Accounting, 15th Edition, Wiley, 2013.


Ability to speak and discuss accounting and bookkeeping in English will be required to attend the class.


回(日付) 講義内容
1(10/6) Introduction
2(10/13) Language of Business
3(10/20) Accounting Information System
4(10/27) Accounting Cycle
5(11/10) Financial Statements
6(11/17) Accrual Basis Accounting
7(12/1) Worksheet
8(12/8) Income Statement
9(12/15) Statement of Financial Position
10(12/22) Statement of Cash Flow
11(12/24) Accounting Standards
12(12/26-1) International Accounting Convergence
13(12/26-2) Conceptual Framework for Financial Reporting
14(1/8) Accounting in Japan
15(1/19) Summary


第 1 回


Attendance (25%), homework (25%), and oral presentation (25%), essay (25%).

A: 100-80 (as for undergraduate students S: 100-90), B: 79-70, C: 69-60, F 59-0

The procedure for "withdrawing the course" will not be applied. Not submitting essay will be graded as "Absent".


March 05, 2020