Elementary Bookkeeping I

TSUKAHARA, Makoto
Compulsory Elective  2 credits
【Department of Tourism Management】
17-1-1120-3879-17A

1. Course Description
This course deals with elementary bookkeeping to prepare income statement and balance sheet. Students in this class will learn fundamental procedure of the double entry bookkeeping. Particularly, topics include meaning of asset, liability, net asset, revenue and expense, preparing, journal, ledger, trial balance, and closing adjustment.