Commercial BookkeepingⅡ

ASAI,Koji
  Elective  2 credits
【Regional Economics・2nd semester】
19-1-1358-3318

1.
Outline
We will learn how to make financial statements from journalizing the transactions systematically. Bookkeeping is exercise rather than theory. Practice makes perfect. In each lecture, students will do exercises by handwriting as a general rule. Knowledge of bookkeeping should be the base of applied subjects such as accounting, financial science, and cooperate finance. Holding the qualification of bookkeeping will also be an advantage for finding a job.
2.
Objectives
Journalizing, understanding of account titles. Ability to make simple balance-sheet and income statement. Acquire ability to pass the third grade of bookkeeping official approval test from The Japan Chamber of Commerce and Industry.
3.
Grading Policy
Evaluated according to the results of the exams
4.
Textbook and Reference
Distribute a textbook written by the lecturer.
5.
Requirements (Assignments)
Read the textbook in advance.
6.
Note

7.
Schedule
1. Interpretation of last exam
2. Transfer Journalizing, Creation of B/S and P/L
3. Accounting by Slips
4. text chapter 1 2
5. text chapter 3 4 5 6
6. text chapter 7 8
7. Practice exam Nissho 1
8. Practice exam Nissho 2
9. Prectice exam Nissho 3
10. Past exam Zensho 1
11. Past exam Zensho 2
12. Past exam Zensho 3
13. Past exam Zensho 4
14. Past exam Zensho 5
15. Summary and Examination
1.
Outline
We will learn how to make financial statements from journalizing the transactions systematically. Bookkeeping is exercise rather than theory. Practice makes perfect. In each lecture, students will do exercises by handwriting as a general rule. Knowledge of bookkeeping should be the base of applied subjects such as accounting, financial science, and cooperate finance. Holding the qualification of bookkeeping will also be an advantage for finding a job.
2.
Objectives
Journalizing, understanding of account titles. Ability to make simple balance-sheet and income statement. Acquire ability to pass the third grade of bookkeeping official approval test from The Japan Chamber of Commerce and Industry.
3.
Grading Policy
Evaluated according to the results of the exams
4.
Textbook and Reference
Distribute a textbook written by the lecturer.
5.
Requirements (Assignments)
Read the textbook in advance.
6.
Note

7.
Schedule
1. Interpretation of last exam
2. Transfer Journalizing, Creation of B/S and P/L
3. Accounting by Slips
4. text chapter 1 2
5. text chapter 3 4 5 6
6. text chapter 7 8
7. Practice exam Nissho 1
8. Practice exam Nissho 2
9. Prectice exam Nissho 3
10. Past exam Zensho 1
11. Past exam Zensho 2
12. Past exam Zensho 3
13. Past exam Zensho 4
14. Past exam Zensho 5
15. Summary and Examination