Course title
Introduction to Accounting

MORITA Tadahiro Click to show questionnaire result at 2018
Course description
Financial accounting, to reveal the financial condition and operating results of the company, is an accounting report to the company external stakeholders. In recent years, revisions and new accounting standards, along with the have been made many amendments to the provisions of the Companies Act and accounting relationship between the Financial Instruments and Exchange Act, such as the arbitrary application of the international accounting standards are observed, institutional environment surrounding the accounting It has changed greatly. From the fact that knowledge of financial accounting is considered to be very important in social life, along with the basic understanding of financial statements, which describes the accounting standards that have a significant effect on corporate management.
Purpose of class
Learn the basics of accounting
Goals and objectives
  1. I can understand the basic idea of accounting.
  2. The basic mechanism of the financial statements can be understood.
  3. The contents of the financial statements can be easily explained
Class schedule

Class schedule HW assignments (Including preparation and review of the class.) Amount of Time Required
1. History and whether the role - Why do we need accounting of accounting - Preparation textbook Chapter 1 200minutes
2. The basic mechanism of accounting - balance sheet and income statement - Preparation textbook Chapter 2 200minutes
3. The basic mechanism of accounting-trading and double-entry bookkeeping - Preparation textbook Chapter 2 200minutes
4. The basic mechanism of accounting-trading and double-entry bookkeeping - Preparation textbook Chapter 2 200minutes
5. The establishment of companies and funding Preparation textbook Chapter 3 200minutes
6. Purchasing and production activities Preparation textbook Chapter 4 200minutes
7. Sales activity Preparation textbook Chapter 5 200minutes
8. Capital investment Preparation textbook Chapter 6 200minutes
9. Management and operation of funds Preparation textbook Chapter7 200minutes
10. International activity Preparation textbook Chapter 8 200minutes
11. Tax and dividends Preparation textbook Chapter 9 200minutes
12. Creating and publishing of financial statements Preparation textbook Chapter 10 200minutes
13. The total review Overall review 200minutes
14. Test and its criticism

We plan to submit the report for the final exam, but we will give instructions again
Exam preparation, etc 200minutes
Total. - - 2800minutes
Relationship between 'Goals and Objectives' and 'Course Outcomes'

Interim report Final examtest Total.
1. 20% 80% 100%
2. 0% 0% 0%
3. 0% 0% 0%
Total. 20% 80% -
Evaluation method and criteria
Small test 20%
the year-end test 80%
(Exam will be in report format. We plan to submit the report for the final exam, but we will give instructions again)
Textbooks and reference materials
Financial Accounting - Introduction to 11
th edition complement revised Hisakatsu Sakurai Author Kazuyuki Suda
Crispy and pass Nissho tertiary commercial bookkeeping training Fukushima Michiyo Author
Nothing special
Office hours and How to contact professors for questions
  • Before and after the lesson, or it will accept questions and inquiries by e-mail.
Non-regionally-oriented course
Development of social and professional independence
  • Course that cultivates an ability for utilizing knowledge
Active-learning course
About half of the classes are interactive
Course by professor with work experience
Work experience Work experience and relevance to the course content if applicable
Applicable I am engaged in practical work in the field of accounting audit and teaches the concept of financial accounting based on practical experience.
Education related SDGs:the Sustainable Development Goals
Last modified : Thu Jun 02 04:03:36 JST 2022