Financial AccountingⅠ
TeachersASAI,Koji
Grade, SemesterYear 2 1st semest [Department of Regional Economics, Faculty of Economics]
CategoryMajor Course: Basic
Elective, CreditsElective 2credit
 Syllabus Number8C226

Course Description

First,we will learn accounting principle. Then, we will learn the individual points of Balance-Sheet and Profit or Loss statement.

Course Objectives

Ability to analyze situation of companies through financial statements.

Grading Policy

Evaluated according to the results of the exams

Textbook and Reference

KindTitleAuthorPublisher
TextbookDistribute a textbook written by the lecturer.

Requirements(Assignments)


Note

Schedule

1Introduction
2Basic knowledge of accounting
3Accounting postulate
4Company Law
5Corporate accounting principle 1
6Corporate accounting principle 2
7Bookkeeping accounting 1
8Bookkeeping accounting 2
9Importance of Balance Sheet
10Assets evaluation
11Liabilities and Net Assets
12Qualities of Profit/loss Statement
13Structure of Profit/loss Statement
14Accrual basis, Realization basis, Matching cost with revenue
15Summary and examination