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(2019)

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Ｆｉｎａｎｃｉａｌ　ＡｃｃｏｕｎｔｉｎｇⅠ

 ASAI，Koji
  Elective  2 credits
【Regional Economics･1st semester】
19-1-1426-3318

１．
Outline
First,we will learn accounting principle. Then, we will learn the individual points of Balance-Sheet and Profit or Loss statement.
２．
Objectives
Ability to analyze situation of companies through financial statements.
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. Introduction
２. Basic knowledge of accounting
３. Accounting postulate
４. Company Law
５. Corporate accounting principle 1
６. Corporate accounting principle 2
７. Bookkeeping accounting 1
８. Bookkeeping accounting 2
９. Importance of Balance Sheet
10. Assets evaluation
11. Liabilities and Net Assets
12. Qualities of Profit/loss Statement
13. Structure of Profit/loss Statement
14. Accrual basis, Realization basis, Matching cost with revenue
15. Summary and examination
１．
Outline
First,we will learn accounting principle. Then, we will learn the individual points of Balance-Sheet and Profit or Loss statement.
２．
Objectives
Ability to analyze situation of companies through financial statements.
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. Introduction
２. Basic knowledge of accounting
３. Accounting postulate
４. Company Law
５. Corporate accounting principle 1
６. Corporate accounting principle 2
７. Bookkeeping accounting 1
８. Bookkeeping accounting 2
９. Importance of Balance Sheet
10. Assets evaluation
11. Liabilities and Net Assets
12. Qualities of Profit/loss Statement
13. Structure of Profit/loss Statement
14. Accrual basis, Realization basis, Matching cost with revenue
15. Summary and examination