Essentials of Accounting

Accounting is the universal business language and a minimal requirement for business leaders. The objective of this course is to provide students with fundamental knowledge and understanding of financial and managerial accounting, as well as the ability to make decisions based on accounting data.

In this course students will:

  • Develop a general understanding of accounting 
  • Learn how management strategies and/or business characteristics can be reflected in accounting data

Theme/Reading Materials

Day 1
Session A
THEME Measuring Business Activities through Financial Figures
CASE ・ Interactive Lecture: Accounting -2nd Edition-; Units 1 and 2
Session B
THEME Measuring Business Activities through Financial Figures (Continued)
CASE ・ Interactive Lecture: Accounting -2nd Edition-; Unit 3
 
Day 2
Session A
THEME Business Activities and Relations with Three Financial Statements
CASE ・ Interactive Lecture: Accounting -2nd Edition-; Unit 4
Session B
THEME Business Activities and Relations with Three Financial Statements (Continued)
CASE ・ Interactive Lecture: Accounting -2nd Edition-; Unit 5
 
Day 3
Session A
THEME Financial Ratio Analysis (Interactive Lecture)
CASE ・ Interactive Lecture: Accounting -2nd Edition-; Unit 6
Session B
THEME Financial Ratio Analysis (Case Exercises)
CASE ・Financial Analysis of Saizeriya and Hiramatsu
Day 4
Session A
THEME Understanding Business Structures (1): Break-Even Analysis (Interactive Lecture)
CASE ・ Interactive Lecture: Managerial Accounting -2nd Edition-; Units 1 and 2-1 to 2-2
Session B
THEME Understanding Business Structures (2): Break-Even Analysis (Case Exercises)
CASE ・ Interactive Lecture: Managerial Accounting -2nd Edition-; Unit 2-3 to 2-5
 
Day 5
Session A
THEME Financial Projections (Case Exercises)
CASE ・ Outlook for Saizeriya’s Business 　
・ Interactive Lecture: Managerial Accounting -2nd Edition-; Unit 3
Session B
THEME Designing and Implementing Control Systems (Interactive Lecture)
CASE ・ Interactive Lecture: Managerial Accounting —2nd Edition—; Unit 4
 
Day 6
Session A
THEME Comprehensive Exercises (Corporate Strategies and Financial Planning)
CASE ・ HEALTHY LIFE GROUP
Session B
THEME Comprehensive Exercises (Corporate Strategies and Financial Planning (Continued)
CASE ・ HEALTHY LIFE GROUP

 

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Faculty

Toru Takahashi
Accounting and Finance
Who likes accounting? Who does not like accounting? I would like to encourage both types of students to learn accounting as a manager. If you understand the basic principle, you will experience how much easier accounting is than you thought. In my class you will also learn how business activities reflect upon the financial statement, similarly you will be able to imagine business characteristics through looking at the statement. Consequently, you will become a master of accounting, the global business language!

Faculty

Toru Takahashi
Toru Takahashi
Accounting and Finance
Who likes accounting? Who does not like accounting? I would like to encourage both types of students to learn accounting as a manager. If you understand the basic principle, you will experience how much easier accounting is than you thought. In my class you will also learn how business activities reflect upon the financial statement, similarly you will be able to imagine business characteristics through looking at the statement. Consequently, you will become a master of accounting, the global business language!
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