Introduction to Accounting Ⅰ

Course Information

College	Toyama College	Year	2021
Course Title	Introduction to Accounting Ⅰ
Course Code	0040	Course Category	Specialized / Compulsory
Class Format	Lecture	Credits	School Credit: 1
Department	Department of International Business	Student Grade	2nd
Term	First Semester	Classes per Week	2
Textbook and/or Teaching Materials
Instructor	Hsegawa Hiroshi

Course Objectives

1.Students can understand Balance Sheet, Profit and Loss statement, bookkeeping round.
2.Students can understand transactions and journals, posting to account accounts.
3.Students can understand general ledger and trial balance.

Rubric

	Ideal Level	Standard Level	Unacceptable Level
Achievement 1	1.Students can understand Balance Sheet, Profit and Loss statement, bookkeeping round.	1.Students can almost understand Balance Sheet, Profit and Loss statement, bookkeeping round.	1.Students cannot understand Balance Sheet, Profit and Loss statement, bookkeeping round.
Achievement 2	2.Students can understand transactions and journals, posting to account accounts.	2.Students can almost understand transactions and journals, posting to account accounts.	2.Students cannot understand transactions and journals, posting to account accounts.
Achievement 3	3.Students can understand general ledger and trial balance.	3.Students can almost understand general ledger and trial balance.	3.Students cannot understand general ledger and trial balance.

Assigned Department Objectives

ディプロマポリシー 1 （経営学，外国語と異文化理解，情報処理の知識，技能を総合的に身につけ，それらを応用したビジネス活動ができる。）

Teaching Method

Outline:

Understand the theories of commercial bookkeeping

Style:

Lectures and exercises

Notice:

Course Plan

			Theme	Goals
1st Semester
	1st Quarter
		1st	Course Orientation Quick calculator
		2nd	Speed calculator technology
		3rd	Purpose of bookkeeping
		4th	Financial condition and business performance
		5th	One round of bookkeeping Transactions and journals, main and sub-books
		6th	Trial balance
		7th	Settlement method Auxiliary book for merchandise sales
		8th	Intermediate examination
	2nd Quarter
		9th	Notation, Product sales
		10th	Product sales
		11th	Product sales
		12th	Cash and deposits
		13th	Bills
		14th	Tangible fixed assets
		15th	Final examination
		16th

Evaluation Method and Weight (%)

	Examination	Presentation	Mutual Evaluations between students	Behavior	Portfolio	Other	Total
Subtotal	70	0	0	0	0	30	100
Basic Proficiency	40	0	0	0	0	15	55
Specialized Proficiency	30	0	0	0	0	15	45
Cross Area Proficiency	0	0	0	0	0	0	0