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Course NameIntermediate Accounting
InstructorKaneko, Seiichi
MajorMajor Subjects
Course goalsThe student should be able to understand basic concept of financial accounting,calculate and interpret various financial ratios,understand interrelations between financial statements,explain different functions of financial statements,construct financial statements with simple data.
Course outlineThe primary objective of this course is to introduce students to basic concepts of financial accounting. The secondary objective is to help students enhance their command of English language. Various assignments, presentations and mini tests will help students achieve the objectives.
Evaluation Scale and Policies30% Participation in classroom discussions and presentations.
30% Assignments and mini tests.
40% Final test.
PrerequisitesIt is recommended that students take this course after they have completed Introductory Accounting I and Kaikeigaku Genron I and II. Official language is English and no Japanese language is permitted in the class. Students are expected to participate in the class actively.
Texts, materials, and suppliesRequired text: Stolowy, Herve, Michel J. Lebas and Yuan Ding, Financial Accounting and Reporting: A Global Perspective, Third Edition, South-Western, 2010. (This book will also be a required text for two courses offered in 2014 school year, namely, “Introduction to IFRS” and “Basics of Corporate Analysis and Valuation”.)
Attention! There are many books with similar titles. Pay attention to author names, edition and publisher when you purchase the textbook.
HomepageTo be informed in the class.
Course Schedule/Plan1. Orientation and overview of the course.
2-4. Stolowy, Lebas and Ding, Chapter 1. Assignments. Mini test.
5-7. Stolowy, Lebas and Ding, Chapter 2. Assignments. Mini test.
8-10 Stolowy, Lebas and Ding, Chapter 3. Assignments. Mini test.
11-13. Stolowy, Lebas and Ding, Chapter 4. Assignments. Mini test.
14. Summary and preparation for the final test.
15. Final test.The above schedule is subject to change.
More detailed activities schedule will be informed during the course.