Elementary Bookkeeping A

TOKUYAMA, Hidekuni
Compulsory Elective  2 credits
【Department of Tourism Management】
15-1-1120-4148-54A

1. Course Description
Bookkeeping is a tool for use in the control of economic activity. Students will learn accounting principles, structure of financial statements and the double entry system which underlies them. Double entry bookkeeping is a device for classifying and summarizing in financial terms the economic data of an enterprise. This course is intended to introduce an absolute beginner to the basic elements of accounting.