Course title

KIMAP Introduｃtion to Accounting

Responsible person
WU Yi
to enter grades
Numbering Code

Day・Period, etc. Wed3、Wed4(対面)

開講区分

単位数

3rd quarter

2.0

Timetable Slot
Code3J389

Lesson topic
In this entry-level financial accounting course, you will learn the fundamentals of financial accounting.
Accounting is known as the business language to communicate a corporation's financial data to stakeholders, such as
shareholders, taxation authorities, banks, and managers. In the modern corporate environment, managers withdifferent roles are expected to have a basic understanding of accounting. All business students, in particular,
should comprehend accounting in order to understand, evaluate, and present company outcomes. Keeping this goal inmind, this course aims to supplement students' fundamental as well as advanced comprehension of financialaccounting.
The course features a lecture format with extensive in-class problem-solving exercises and case discussions. The
first part of the course focuses on measurement concepts and the mechanics of converting business transactions into
primary financial statements: balance sheet, income statement, and statement of cash flows. The second part
introduces tools for analyzing financial statements, focusing on integrating industry economic and businessstrategic factors into the analysis and interpretations. Interactive case discussions based on the analysis of
Lesson target
Upon completion of this course, students are expected to:
1. Understand how accounting information is prepared and provided to stakeholders;
2. Develop the skills needed to analyze financial statements effectively.

Syllabus and planSession 1: Orientation/Icebreaking - Why accounting matters, the role of the accountant as a financial accountant,a cost management accountant, and an auditor.
Session 2: Conceptual Accounting framework - A basic understanding of the qualitative characteristics of financial
statements
Sessions 3 - Recording Business Transactions - The accounting equation; Debits, credits, and normal accountbalances using double-entry accounting
Session 4: The Adjusting Process - Cash basis accounting and accrual basis accounting; Revenue recognition
Session 5: The Balance sheet
Session 6: The Income Statement
Session 7: The Cashflow statement
Session 8: Financial Management - The Process of Securing Equity Financing through the Issuance of Stock, Different
types of capital stock, Measuring Performance with EPS
Sessions 9 - 11: Financial Statement Analysis (Case studies)
Sessions 12 – 13: Case discussion
Sessions 14 – 15: Final presentations

Evaluation method
1. Class participation: 35%
2. Comment paper/Discussion paper: 35%
3. Presentation: 30%

Evaluation baseline
Class participation grade is affected by general classroom behavior, which includes but is not limited to: beingabsent 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 the class.

Notice (include info. on related class)*To ensure a fruitful learning experience, it is recommended that undergraduates interested in enrolling in thiscourse have a proficiency level equivalent to a TOEIC score of 850 or higher. While this is not a strict
requirement, students should assess their English language skills to ensure they can fully engage with course
materials and participate actively in class discussions.
* The course schedule might change depending on the number of participants and current issues in accounting.
* Please pay attention to the instructions for every assignment such as the due date and time allowed (if that isthe case). It will be the student’s responsibility to complete their assignments on time and in an acceptablemanner. Thus, late assignments will not be accepted unless granted by the instructor.
* Should we have live streaming classes via ZOOM due to conflicts in my schedule, a notification will be sent
beforehand.
Review and preparation* This course is designed to let students have hands-on exercises and build a strong foundation in financial
accounting. It is advisable that students allot time outside of class hours to proactively do their own researchand prepare for class discussions.
* It would be best if students read business news in English and keep up with the current business issues andtrends. Some basic knowledge in business and management would be of help in understanding the lectures.

Office hour・Contact information
By appointment only

Message for student

Improvemenets in Teaching

Text
Principles of Accounting, Volume 1:

Financial Accounting

OpenStax / Available online: https://openstax.org/details/books/principles-financial-accounting : , ,ISBN:
Reference MaterialIntermediate Accounting/ Donald E. Kieso, Jerry J. Weygandt, Terry D. Warfield : The 18th edition is now available. , ,ISBN:978-1119790976
Classroom Language
EnglishKeywords
Financial accounting, Financial statement analysis, IFRS, US GAAP