Courses 2014

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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. Weekly homework and occasional mini tests, along with the final test, will help students achieve the objectives. This course covers the first part (Introduction to Financial Accounting, 160 pages) of a renowned textbook. Assigned parts of the textbook are read by students in the class while the essence of other parts is explained by the lecturer. Topics covered include the following: accounting as the language of business, interrelations and construction of financial statements, accounting principles and end-of-period adjustments. On average, students are expected to spend one and a half hours 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: Stolowy, Herv?, Michel J. Lebas and Yuan Ding, Financial Accounting and Reporting: A Global Perspective, Fourth Edition, South-Western, 2013. (This book will also be a required text for ”Introduction to IFRSs" and ”Basics of Corporate Analysis and Valuation".)
Course Schedule/Plan1. Orientation and overview of the course.
2-4. Stolowy, Lebas and Ding, Chapter 1 (Accounting: The Language of Business). Mini test.
5-7. Stolowy, Lebas and Ding, Chapter 2 (Introduction to Financial Statements). Mini test.
8-10 Stolowy, Lebas and Ding, Chapter 3 (Financial Statements: Interrelations and Construction). Mini test.
11-13. Stolowy, Lebas and Ding, Chapter 4 (Accounting Principles and End-of-Period Adjustments).
14. Presentation.
15. Final test.The above schedule is subject to change.
More detailed schedule of activities will be provided in the class.