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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 AIBE4920
期間/Period 2012年度/Academic Year   秋学期/AUTUMN
曜限/Period 火/Tue 4 , 金/Fri 4
科目名/Course title FINANCIAL ACCOUNTING*/FINANCIAL 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 2012/02/29
講義概要情報/Course description    [top] [outline] [bottom]
講義概要
/Course description
This course provides the student with the understanding of the theory and practice of corporate financial accounting, covering topics on the intermediate level. Measurement and reporting practices in the U.S. will be focused on although differences that exist with those of Japanese and international financial reporting standards (IFRS) will be considered.

Prerequisite: IBE305 (Introduction to Accounting) or equivalent introductory accounting course.
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(授業期間中)/Autumn Semester final exam(in class) (30.0%)
中間試験/Mid-term exam (30.0%)
その他/Others(in detail) :Quizzes/Assignments (40%)

テキスト1/Textbooks1
著者名/Authors :Kieso and Weygandt
書名/Title :Intermediate Accounting
参考書/Readings
自由記述/Free Text :Additional readings will be uploaded on Moodle.
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/course/

講義スケジュール/Schedule    [top] [outline] [bottom]
授業計画/Class schedule
1.Weeks 1&2 Review of financial statements
2.Week 3 Financial statement analysis
3.Week 4 Operating and non-operating revenue
4.Week 5 Operating expenses and income taxes
5.Weeks 6&7 Operating assets
6.Week 8 Midterm exam
7.Week 9 Equity (intercorporate) investments
8.Week 10&11 Debt investments
9.Week 12&13 Equity/convertible securities
10.Week 14 Review
11.Week 15 Final exam
12.*Updated schedule will be handed out in the first class of the semester.