Courses 2014

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Course NameIntroductory Accounting ll
InstructorKaneko, Seiichi
MajorMajor Subjects
Course goalsThe student should be able to:
explain the features of service businesses,
calculate depreciation expenses using different methods,
explain the usefulness of cash flow statement,
perform simple ratio analysis.
Course outlineThis course is designed for students who want to learn elementary accounting through English. Students may have two goals:
(1) to have working knowledge of accounting,
(2) to enhance command of English language. To achieve the first goal, students are asked to make journal entries with simple examples. Basic accounting skill is best acquired by using your hand rather than head. To achieve the second goal, the textbook is read by students in the class line by line. Students are also asked to give output in written and verbal English. Weekly homework and mini tests, along with the final test, will help students achieve the said goals. On average, students are expected to spend one hour to prepare for a class.
Evaluation Scale and Policies30% Participation in classroom discussions and presentations.
40% Homework and mini tests.
30% Final test.
PrerequisitesIt is recommended that students take this course after they have completed Introductory Accounting I. 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: Mulls, Darrell and Judith Orloff, The Accounting Game, Sourcebooks, 2008.
Course Schedule/Plan1. Orientation and overview of the course.
2-4. Mullis and Orloff, Chapter 5, 6. Mini test.
5-7. Mullis and Orloff, Chapter 7.
8-10. Mullis and Orloff, Chapter 8. Mini test.
11-13. Mullis and Orloff, Chapter 9, 10.
14. Final test.
15. Presentation.The above schedule is subject to change.
More detailed schedule of activities will be provided in the class.