Manufacturing Accounting Ⅱ

Course Information

College	Toyama College	Year	2021
Course Title	Manufacturing Accounting Ⅱ
Course Code	0073	Course Category	Specialized / Elective
Class Format	Lecture	Credits	School Credit: 1
Department	Department of International Business	Student Grade	3rd
Term	Second Semester	Classes per Week	2
Textbook and/or Teaching Materials
Instructor	Hsegawa Hiroshi

Course Objectives

1. Students can understand comprehensive cost accounting.
2. Students can understand standard cost accounting.
3. Students can understand direct cost accounting.

Rubric

	Ideal Level of Achievement (Very Good)	Standard Level of Achievement (Good)	Unacceptable Level of Achievement (Fail)
Evaluation 1	Students can understand comprehensive cost accounting.	Students can almost understand comprehensive cost accounting.	Students cannot understand comprehensive cost accounting.
Evaluation 2	Students can understand standard cost accounting.	Students can almost understand standard cost accounting.	Students cannot understand standard cost accounting.
Evaluation 3	Students can understand direct cost accounting.	Students can almost understand direct cost accounting.	Students cannot understand direct cost accounting.

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 industrial bookkeeping

Style:

Lectures and exercises

Notice:

Course Plan

			Theme	Goals
2nd Semester
	3rd Quarter
		1st	Course Orientation Process costings (1)
		2nd	Process costings (2)
		3rd	Continuous process costings
		4th	Class process costings
		5th	Class process costings by grade
		6th	Standard costings (1)
		7th	Standard costings (2)
		8th	Intermediate examination
	4th Quarter
		9th	Standard costings (3)
		10th	Analysises of cost, volume and profit
		11th	Direct costings (1)
		12th	Direct costings (2)
		13th	Direct costings (3)
		14th	Bookkeeping test examination measures
		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 Ability	30	0	0	0	0	15	45
Technical Ability	40	0	0	0	0	15	55
Interdisciplinary Ability	0	0	0	0	0	0	0