Introductory Accounting I

Course Overview

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".

Key Features

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.

Course Aims

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".

Lecturer

NOGUCHI, Akihiro/Professor of Graduate School of Economics

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

Course Requirements

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.

Textbook

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

Reminder

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

Course Schedule

Session(Date)	Contents
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

Lecture Note

Session #1

• Introduction

Grades

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".

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