Elementary Bookkeeping A

SAWAI, Koki
Compulsory Elective  2 credits
【Department of Tourism Management】
15-1-1120-4186-13A

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).