Financial AccountingⅡ

ASAI,Koji
  Elective  2 credits
【Regional Economics・2nd semester】
19-1-1434-3318

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. Last exam's interpretation
2. Inventories
3. Fixed assets
4. Liabilities and Net-assets
5. Treatment on special sales form
6. Tax-effect accounting
7. Consolidated accounting 1 necessity and significance
8. Consolidated accounting 2 procedure and method
9. Analysis on financial statement 1 profitability
10. Analysis on financial statement 2 safety
11. Merger and Acquisition 1
12. Merger and Acquisition 2
13. Foreign currency exchange
14. Cash-flow accounting

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. Last exam's interpretation
2. Inventories
3. Fixed assets
4. Liabilities and Net-assets
5. Treatment on special sales form
6. Tax-effect accounting
7. Consolidated accounting 1 necessity and significance
8. Consolidated accounting 2 procedure and method
9. Analysis on financial statement 1 profitability
10. Analysis on financial statement 2 safety
11. Merger and Acquisition 1
12. Merger and Acquisition 2
13. Foreign currency exchange
14. Cash-flow accounting

15. Summary and examination