OIC

AS368セミナールーム

英語

This course will teach you the fundamentals of financial accounting. Accounting serves as the medium for communicating financial data about a corporate entity to users like shareholders, banks, and managers. It is regarded in the modern business world as the universal language of all enterprises. A business's primary responsibility is to maximize profits, reduce losses, and keep up its reputation as an ethical member of society. All firms, big or small, need an effective accounting system to oversee their daily operations and carry them out successfully.
Managers are expected to get familiarized with accounting discipline in the modern corporate environment. All business students, in particular, should have an understanding of accounting in order to understand, evaluate, and present company outcomes. Keeping this goal in mind, this course aims to supplement students' fundamental as well as advanced comprehension of financial accounting.
The class format is lecturing with abundant in-class problem-solving exercises and case discussions. The first part of the course emphasizes the measurement concepts and the mechanics of moving from business transactions to the principal financial statements: balance sheet, income statement, and statement of cash flows. The second part introduces tools for analyzing financial statements, with an emphasis on integrating industry economic and business strategic factors into the analysis and interpretations. Interactive case discussions are required based on analysis of actual companies’ financial statements. Accordingly, the course provides an opportunity to develop the skills necessary to critically evaluate firms’ actions and the efficiency with which they have managed their resources. Additional materials will be posted to Manaba+R.

*The course schedule might change depending on the number of participants and current issues in accounting.
*In this course, we may feature guest speakers during certain sessions. In the event of a guest speaker, the format (remote or face-to-face) is subject to change. I will update and communicate all relevant details via the Course News once the schedule is finalized.

本科⽬は、経営学を英語で学ぶ専⾨科⽬です。
This course is a business major subject offered in English.

本科⽬は教員による講義を主体とした講義形式とを取っています。
This course basically follows a lecture style which mainly consists of lectures by a teacher.

本科⽬の受講にあたっては、TOEIC®L&R 550､TOEFL®-ITP 480､あるいは TOEFL®-iBT 57 相当以上の英語⼒を保持していることを⽬安としています。
This course targets students who have a minimum TOEIC® L&R score of 550, TOEFL®-ITP score of 480, or TOEFL®-iBT score of 57.

The course gives students the necessary background to:
1. understand the concepts and measurements that underlie financial statements;
2. develop skills needed to analyze financial statements effectively;
3. understand how corporate behavior and accounting are linked.

授業回数/ 担当教員（複数担当の場合）	テーマ
	キーワード・文献・補足事項等
1	Understanding the Conceptual Framework of Financial Reporting
	The objectives of financial reporting and its role in decision-making Practical uses of financial reporting in various contexts Earnings management: Motivations, techniques, and implications *+R Session. For details, please refer to manaba+R. Instructions on class design, grading policy, and preview of the course. The access details and materials for the R+ session will be available through Course News before the class.
2-4	Introduction to Financial Statements: The Balance Sheet
	Elements of the balance sheet Current assets and their classification Non-current assets and their significance Liabilities and their classification Shareholders' equity: components and role in financial reporting Common size analysis of the balance sheet: Interpreting relative proportions of assets, liabilities, and equity
5-6	Introduction to Financial Statements: The Income Statement
	Elements of the income statement Revenue recognition and types of revenues Non-operating items: gains, losses, interest, and taxes Real-world example analyses: Comparing income statements of multiple companies
7-8	Introduction to Financial Statements: The Cash Flow Statement
	Purpose and importance of the cash flow statement Components of the cash flow statement Real-world example analyses: Interpreting trends in cash flow statements for decision-making
9-10	Financial Analysis Using Accounting Ratios
	Purpose and importance of accounting ratio analysis Limitations and considerations in using accounting ratios
11	Group discussion
	Group discussions for the group project
12-14	Student presentations (case analysis)
	Summary and Discussion

*Because there are no limits on the number of registered students, the classroom could become crowded, so the +R session will be held using multimedia tools (on demand). The access details and materials for the R+ session will be available through Course News before the class.
*With the exception of the first session, all classes will generally be held face-to-face. However, guest sessions may be live-streamed depending on the availability of the speakers.
*In instances where the scheduled class format may deviate due to factors such as instructor business trips or health-related issues, media-assisted instruction may be employed. Announcements regarding such deviations will be made in advance through manaba+R.

* +R授業については、受講登録者数が定まっておらず、教室内が密集する可能性があるため、メディアを利⽤した授業（オンデマンド型）を実施します。+R授業のアクセス情報および講義資料は、授業前にコースニュースにて共有します。
*第1回を除く全授業回において、原則対⾯での授業を実施します。ただし、ゲストスピーカーの都合により、ライブ配信形式で行う場合があります。
*担当者の出張や体調不良等により、授業スケジュールの記載とは異なり、メディアを活用した授業回が生じることがあります。その場合は、manaba+Rを活用して事前にアナウンスを行います。

Please pay attention to the instructions for every assignment such as the due date and time allowed (if that is the case). It will be the student’s responsibility to complete their assignments on time and in an acceptable manner. Thus, late assignments will not be accepted unless granted by the instructor.

種別	割合(%)	評価基準等
定期試験（筆記）
レポート試験 （統一締切日を締切とするレポート）
上記以外の試験・レポート、平常点評価 （日常的な授業における取組状況の評価）	100	Class participation (20%) Discussion paper (30%) Presentation (30%) Final report (20%)

Class participation grade is affected by general classroom behavior, which includes but is not limited to: being absent without informing the instructor ahead of time, coming late to class or leaving class early, or exhibiting behavior considered obstructive to the learning of other students in the class.
The discussion paper consists of communication on learning progress and/or analyses based on the provided materials. Students are expected to present their analyses and insights in group discussions.

It would be best if students read business news in English and keep up with the current business issues and trends. Some basic knowledge in business and management would be of help in understanding the lectures.

教科書はありません。

書名	著者	出版社	ISBNコード	備考
Principles of Accounting, Volume 1:　Financial Accounting		OpenStax		Available online: https://openstax.org/details/books/principles-financial-accounting
Intermediate Accounting	Donald E. Kieso, Jerry J. Weygandt, Terry D. Warfield	Wiley	978-1119790976	The 18th edition is now available.
Financial Accounting	Robert Libby, Patricia Libby, Frank Hodge	McGraw-Hill Education	978-1265083922	The 11th edition is now available.
Accounting for Value	Stephen Penman	Columbia Business School	978-0231151184
Accounting for Business	Peter Scott	Oxford University Press	978-0198807797

日本経済新聞 https://www.nikkei.com/
東洋経済 https://toyokeizai.net/
The Wall Street Journal https://www.wsj.com/
The New York Times https://www.nytimes.com/
Bloomberg https://www.bloomberg.com/
BBC https://www.bbc.com/news

manaba+R,学生との直接対話

【科目ナンバリング・カリキュラムマップはこちらから/Click here to see the Curriculum-Map and Course-Numbering】
URL:https://secure.ritsumei.ac.jp/students/pathways-future/course/curriculum.html/