ACC206 Accounting B
  2単位 2年次 2学期
篠藤涼子 

【身に付くように意識している汎用的能力】
知的好奇心
多様性を理解する力
様々な人と対話する力
意志や情報を発信する力
自ら行動する力
自己を受け止める力
自己反省する力
自信を生み出す力
【題目】Accounting and Bookkeeping
【到達目標】1.To obtain the skill of bookkeeping as a base for accounting, administration and finance.
2.To obtain a basic knowledge of financial accounting and managerial accounting.
3.To get to know the relation that exists between accounting and socio-economic life.
【講義内容】The objective of this subject is to obtain a basic knowledge of accounting, and to be able to apply it as a medium of interpretation and analysis of economic phenomena. Accounting is a skill that is useful for management, from the family to the company level. Not only is it practical, but it also has a great theoretical demand in many fields.
Therefore, in this subject, we will focus on acquiring a level of financial literacy that will be useful in the student's future professional pursuits, whichever they may be.
Accounting work certainly requires patience and effort, but once it has been carried out, it will amplify the benefits of all of the user's future business endeavors.
Lastly, in view of the existence of a considerable number of certifications that can be attained in the field of accounting, a last goal of this subject is to make the students aware of their existence, while giving them the tools necessary to obtain them, in the hopes that they serve as further opportunities for their academic and professional growth.

【授業計画】

1回
  • Orientation
  • 事前学修: Have ready before the following lesson [1.0時間]
  • 事後学修: Review at home [1.0時間]
2回
  • Nature of Bookkeeping and Accounting
  • 事前学修: Have ready before the following lesson [0.5時間]
  • 事後学修: Review at home [1.5時間]
3回
  • Journalizing and Posting Transactions
  • 事前学修: Have ready before the following lesson [0.5時間]
  • 事後学修: Review at home [1.5時間]
4回
  • Financial Statements (1)
  • 事前学修: Have ready before the following lesson [0.5時間]
  • 事後学修: Review at home [1.5時間]
5回
  • Adjusting and Closing Procedures
  • 事前学修: Have ready before the following lesson [0.5時間]
  • 事後学修: Review at home [1.5時間]
6回
  • The Sales and the Purchases Journals
  • 事前学修: Have ready before the following lesson [0.5時間]
  • 事後学修: Review at home [1.5時間]
7回
  • Cash Journal
  • 事前学修: Have ready before the following lesson [0.5時間]
  • 事後学修: Review at home [1.5時間]
8回
  • Worksheet
  • 事前学修: Review all the lessons in order to pass the exam [1.0時間]
  • 事後学修: Review at home [2.0時間]
9回
  • Mid-Term Exam
  • 事前学修: Have ready before the following lesson [2.0時間]
  • 事後学修: Review at home [1.0時間]
10回
  • The Merchandising Company
  • 事前学修: Have ready before the following lesson [0.5時間]
  • 事後学修: Review at home [1.5時間]
11回
  • Costing Merchandise Inventory
  • 事前学修: Have ready before the following lesson [0.5時間]
  • 事後学修: Review at home [1.5時間]
12回
  • Pricing Merchandise
  • 事前学修: Have ready before the following lesson [0.5時間]
  • 事後学修: Review at home [1.5時間]
13回
  • Negotiable Instruments
  • 事前学修: Have ready before the following lesson [0.5時間]
  • 事後学修: Review at home [1.0時間]
14回
  • Controlling Cash
  • 事前学修: Have ready before the following lesson [0.5時間]
  • 事後学修: Review at home [1.0時間]
15回
  • Property, Plant, and Equipment
  • 事前学修: Review all the lessons in order to pass the exam [0.5時間]
  • 事後学修: Review at home [2.0時間]
【教科書】Joel Lerner and Rajul Gokam, 2009, Bookkeeping and Accounting 4th Ed., McGraw-Hill.(Text. 2)
【参考文献】Darrell Mullis and Judith Orloff and Darrel Mullis, 2008, The Accounting Game, Sourcebooks, Inc. (Text. 1)
Leslie K. Breitner and Robert Anthony, 2012, Essentials of Accounting 11th Ed., Prentice Hall.
【評価方法】Mid-term and Final Test based on lectures given in class.
【履修の条件】Accounting A is a pre-requisite in order to take Accounting B.
【聴講生・科目等履修生受入】
【他学科生・他専攻生受入】
【他学部生受入】
【当該科目に関連する開設科目】簿記原理,Financial Reporting
【使用言語】English and Japanese
【担当者からの一言】