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講義概要/Course description 科目一覧へ戻る
2012/09/20 現在

科目基礎情報/Course information
開講元学部/Faculty 国際教養学部/FACULTY OF LIBERAL ARTS
開講元学科/Department
登録コード/Registration Code AIBE3050
期間/Period 2012年度/Academic Year   秋学期/AUTUMN
曜限/Period 火/Tue 2 , 金/Fri 2
科目名/Course title INTRODUCTION TO ACCOUNTING*/INTRODUCTION TO ACCOUNTING
教員表示名 UENISHI Junko
主担当教員名/Instructor 上西 順子/UENISHI JUNKO
単位数/Credits 4
更新日/Date of renewal 2012/02/22
講義概要情報/Course description    [top] [outline] [bottom]
講義概要
/Course description
This is the introductory course on accounting. Often called the language of business, accounting is the system for gathering financial information and communicating it to its users. You will be introduced to the basic accounting process: measuring, processing, interpreting, and using accounting information for business decision-making. Upon completion of the course you should understand how to record economic events in the accounting records and how to prepare and interpret the basic financial statements.
他学部・他研究科受講可否
/Other departments' students
可/Yes
※要覧記載の履修対象とする年次を確認すること。
Please make sure to confirm the student year listed in the bulletin.
評価基準・割合
/Evaluation
秋学期学期末試験(定期試験期間中)/Autumn Semester final exam(during exam period) (30.0%)
中間試験/Mid-term exam (30.0%)
その他/Others(in detail) :Quizzes and assignments (40.0%)
テキスト1/Textbooks1
著者名/Authors :Williams, Haka, Bettner, Carcello
書名/Title :Financial Accounting by Williams, Haka, Bettner, Carcello
出版社・出版年/Publisher.Year :Irwin McGraw Hill
必要外国語
/Required foreign languages
English
講義概要HP URL
/URL of syllabus or other
information
http://nakama.cc.sophia.ac.jp/

講義スケジュール/Schedule    [top] [outline] [bottom]
授業計画/Class schedule
1.Introduction to accounting
2.Basic financial statements
3.Basic financial statements
4.Basic financial statements
5.Accounting cycle
6.Accounting cycle
7.Accounting cycle
8.Accounting cycle
9.Merchandising activities
10.Merchandising activities
11.Merchandising activities
12.Financial assets
13.Financial assets
14.Financial assets
15.MIDTERM EXAM
16.Inventories
17.Inventories
18.Inventories
19.Plant and Intangible assets
20.Plant and Intangible assets
21.Plant and Intangible assets
22.Liabilities
23.Liabilities
24.Liabilities
25.Stockholders' equity   
26.Stockholders' equity
27.Income and changes in retained earnings
28.Income and changes in retained earnings
29.Review  
30.FINAL EXAM
*detail schedule will be handed out in class and
uploaded on course website.