◆INTRODUCTION TO ACCOUNTING － （前）
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UENISHI JUNKO
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| ○講義概要 |
This course introduces the basic concepts of financial accounting, including the principles upon which the determination of a company’s net income and financial position are based. Upon completion of the course you should have an understanding of the basic financial statements, the items included in these reports and the economic events and accounting behind them. The course should also enable you to appreciate the usefulness of these statements in helping the external users in the decision making process.
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| ○評価方法 |
Homework+Quiz+Attendance 30%
Midterm Exam 30%
Final Exam 40%
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| ○テキスト |
Williams, Haka, Bettner『Financial Accounting』 Irwin McGraw Hill (12th edition) 2006
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| ○授業計画 |
| 1 | Introduction to accounting |
| 2 | Basic Financial Statements |
| 3 | Accounting Cycle 1 |
| 4 | Accounting Cycle 2 |
| 5 | Accounting Cycle 3 |
| 6 | Accounting for Merchandising Activities |
| 7 | Financial Assets |
| 8 | Inventories and Cost of Goods Sold |
| 9 | Plant, Assets and Depreciation |
| 10 | Liabilities |
| 11 | Stockholders' equity |
| 12 | Income / Retained Earnings |
| 13 | Statement of Cash Flows |
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Copyright (C) 2004 Sophia University
By：上智大学学事部学務課
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