| Number | 904 |
| Subject | Introduction to Financial Reporting |
| Title | Introduction to Financial Reporting |
| Offered this year |
No |
| Instructor |
Prof. NOGUCHI Akihiro
|
| Format | Lecture |
| Term offered | 1st〔2008〕 |
| Schedule | Fri 5 |
| Credit | 2 |
| Room | Seminar Room 11(room no.422) 4th floor,school of economics |
| Course outline |
1.Introduction 2.Starting with Cash Flow 3.Sales Revenue 4.Operating Expense 5.Depreciation 6.Accruals 7.Income Tax Expense 8.Financial Statements 9.Quality of Earnings 10.CPAs in Japan 11.Accounting Standards in Japan 12.Auditing Standards in Japan 13.Japanese Conceptual Framework of Financial Accounting 14.International Convergence of Accounting Standards 15.summary |
| Course objective |
This lecture will provide an opportunity for students to learn fundamentals of financial reporting in Japan. Not only the basic theory of accounting but also the problems in will be discussed. |
| Textbooks | John Tracy, How to Read a Financial Report: Wringing Vital Signs Out of the Numbers, 6th Edition,Wiley ISBN:987-0-471-47867-6 |
| Evaluation | examination 30% homework 20% contribution during the discussion 50% |
| Prerequisites | Read the textbook and the materials on the website of the JICPA |