Course Overview

(Sample description from one of the several instructors)
This course is an introduction to accounting designed for creating awareness on the importance of accounting in society. The course intends to provide students an understanding of the accounting principles, basic concepts, and components of financial statements. Furthermore, the course provides a comparison of the U.S. Generally Accepted Accounting Principles (GAAP), the Japanese GAAP, and the International Financial Reporting Standards (IFRS) to acquire a basic knowledge of the cross-sectional differences among them.

Learning Achievement

(Sample objective from one of the several instructors)
The objective of this course is to provide prospective users of financial statements with a thorough understanding of the accounting fundamentals as effective decision-makers. After completing this course, students are expected to: (1) Understand the basics of financial accounting and related financial reporting systems; (2) Understand how economic activities of a firm are recorded and summarized, and how these activities affect the firm's financial position, operating performance, and cash flows; (3) Gain insights into the applications of financial statement analysis techniques to assess firm performance and competitiveness; (4) Obtain some perspectives from the real world; (5) Understand the differences among IFRS, Japanese GAAP, and U.S. GAAP.

Competence

Course prerequisites

Accounting (a)(Ⅰ)(1)

Grading Philosophy

Course schedule

Course type

Online Course Requirement

Instructor

Atsuko Takinishi,
Yu,Lin-Hui,
Shu-Ling Wu,
Atsuko Takinishi

Other information

*Majors-only (including minor and double major students).
(College of Management) Department of Business Administraton-Division of Business Management,
(College of Management) Department of Business Administration-Division of Technology Management

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