Financial Accounting Ⅰ

Course Information

College	Toyama College	Year	2021
Course Title	Financial Accounting Ⅰ
Course Code	0074	Course Category	Specialized / Elective
Class Format	Lecture	Credits	School Credit: 1
Department	Department of International Business	Student Grade	3rd
Term	First Semester	Classes per Week	2
Textbook and/or Teaching Materials
Instructor	Hsegawa Hiroshi

Course Objectives

1.Students can understand cash deposit, credit obligation, inventory asset, securities.
2.Students can understand fixed assets, provision, debt guarantee.
3.Students can understand revenue and expense, currency conversion accounting.

Rubric

	Ideal Level of Achievement (Very Good)	Standard Level of Achievement (Good)	Unacceptable Level of Achievement (Fail)
Evaluation 1	1.Students can understand cash deposit, credit obligation, inventory asset and securities.	1.Students can almost understand cash deposit, credit obligation, inventory asset and securities.	1.Students cannot understand cash deposit, credit obligation, inventory asset and securities.
Evaluation 2	2.Students can understand fixed assets, provision and debt guarantee.	2.Students can almost understand fixed assets, provision and debt guarantee.	2.Students cannot understand fixed assets, provision and debt guarantee.
Evaluation 3	3.Students can understand revenue and expense and currency conversion accounting.	3.Students can almost understand revenue and expense and currency conversion accounting.	3.Students cannot understand revenue and expense and currency conversion 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 commercial bookkeeping

Style:

Lectures and exercises

Notice:

Course Plan

			Theme	Goals
1st Semester
	1st Quarter
		1st	Course Orientation Procedure of bookkeeping one round
		2nd	Cash deposit (1)
		3rd	Cash deposit (2)
		4th	Credits and debts
		5th	Inventories
		6th	Securities (1)
		7th	Securities (2)
		8th	Intermediate examination
	2nd Quarter
		9th	Fixed assets (1)
		10th	Fixed assets (2)
		11th	Loan guarantee
		12th	Allowance
		13th	Incomes and costs
		14th	Currency conversion accounting
		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	40	0	0	0	0	15	55
Technical Ability	30	0	0	0	0	15	45
Interdisciplinary Ability	0	0	0	0	0	0	0