Elementary Bookkeeping II

SAWAI, Koki
Compulsory Elective  2 credits
【Department of Business Administration】
15-1-1120-4186-04

1. Course Description
This course deals with elementary bookkeeping. We study closing adjustments procedures of accounts receivable, inventory valuation method, depreciation method, accrued account and deferred account to prepare financial statements (especially, balance sheet and income statement).