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Graduate School
Introductory Accounting I
Akihiro NOGUCHI Professor
Department: School of Economics / Graduate School of Economics
| Class Time: | 2014 Fall Monday |
| Recommended for: | 1st and 2nd year students School of Economics |
Course Overview
Course Overview
Accounting is called "language of business", as they are used to communicate among interested parties of the business. Students will be learning very basics of how to write (make entries) and read (financial statement analysis) that "language".
Key Features
Contents of this course will be standard introductory accounting with focus on basic bookkeeping. The knowledge acquired through this course should form the foundation of accounting skills that could be utilized during the advanced courses in accounting.
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Syllabus
Course Aims
Accounting is called "language of business", as they are used to communicate among interested parties of the business. Students will be learning very basics of how to write (make entries) and read (financial statement analysis) that "language".
Lecturer
NOGUCHI, Akihiro/Professor of Graduate School of Economics
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p>Office Hour:Friday 9:00-10:00(with appointment)
Course Requirements
You will be required to read all of the assigned readings and prepare presentation for the assigned accounting issues. You are responsible for knowing about any changes in the syllabus, or any other information announced in class. You are responsible to attend every class. No make-ups will be allowed without prior approval by the instructor.
Textbook
Donald E. Kieso, Jerry J. Weygandt, Terry D. Warfield, Intermediate Accounting, 15th Edition, Wiley, 2013.
Reminder
Ability to speak and discuss accounting and bookkeeping in English will be required to attend the class.
Course Schedule
| Session(Date) | Contents |
|---|---|
| 1(10/6) | Introduction |
| 2(10/13) | Language of Business |
| 3(10/20) | Accounting Information System |
| 4(10/27) | Accounting Cycle |
| 5(11/10) | Financial Statements |
| 6(11/17) | Accrual Basis Accounting |
| 7(12/1) | Worksheet |
| 8(12/8) | Income Statement |
| 9(12/15) | Statement of Financial Position |
| 10(12/22) | Statement of Cash Flow |
| 11(12/24) | Accounting Standards |
| 12(12/26-1) | International Accounting Convergence |
| 13(12/26-2) | Conceptual Framework for Financial Reporting |
| 14(1/8) | Accounting in Japan |
| 15(1/19) | Summary |
Grades
Attendance (25%), homework (25%), and oral presentation (25%), essay (25%).
A: 100-80 (as for undergraduate students S: 100-90), B: 79-70, C: 69-60, F 59-0
The procedure for "withdrawing the course" will not be applied. Not submitting essay will be graded as "Absent".
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Class Materials
Page last updated October 7, 2014
The class contents were most recently updated on the date indicated. Please be aware that there may be some changes between the most recent year and the current page.
