Introductory Principle in Accounting II

SAWAI, Koki
Elective  2 credits
【Department of Human and Culture】
15-1-1120-4186-08A

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).