Manegerial Accounting Ⅱ

Course Information

College	Toyama College	Year	2021
Course Title	Manegerial Accounting Ⅱ
Course Code	0110	Course Category	Specialized / Elective
Class Format	Lecture	Credits	School Credit: 1
Department	Department of International Business	Student Grade	4th
Term	Second Semester	Classes per Week	2
Textbook and/or Teaching Materials	Appropriate instruction.
Instructor	Shiomi Kosuke

Course Objectives

1. Practical management by group can be done through management simulation.
2. We can conduct correct accounting processing by group through management simulation.
3. Practical business analysis by the group is possible through management simulation.

Rubric

	Ideal Level of Achievement (Very Good)	Standard Level of Achievement (Good)	Unacceptable Level of Achievement (Fail)
Evaluation 1	Through business simulation, it is possible to carry out practical management by the group sufficiently.	Through management simulation, the group can carry out practical management.	Through business simulation, it is impossible for the group to conduct practical management.
Evaluation 2	Through business simulation, you can correctly account for group accounting.	Through business simulation, you can correctly handle group accounting.	Through business simulation, group accounting can not be done correctly.
Evaluation 3	Through business simulation, it is possible to conduct practical business analysis by group sufficiently.	Through management simulation, it is possible to conduct practical business analysis by the group.	Through business simulation, it is impossible for the group to conduct practical business analysis.

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:

The divergence between practical and management accounting.was pointed out in Johnson & Capran 's "Reliever Lost”.
To eliminate this divergence as much as possible, emphasize practice in order to learn management accounting.
In emphasizing practice, we will conduct classes focusing on management games using simulation methods with the social studies instruction method.

Style:

Make predictions of revenue, manage budgets and control with management games.
By comparing and analyzing the management plan based on actual management accounting numerical values and actual management results before and after the class, we aim to improve the practical management
judgment ability based on the accounting numerical value.

Notice:

None.

Course Plan

			Theme	Goals
2nd Semester
	3rd Quarter
		1st	Orientation	Explain the outline of this lecture.
		2nd	Simulation game rule explanation	Explain the rule of the simulation game.
		3rd	About the basic management patterns	Learn about basic management patterns.
		4th	On the importance of looking at the flow of management as a whole	Learn about the alumna of the overall management flow.
		5th	On practical business analysis	Learn about practical management analysis method.
		6th	Simulation practice	Business practice by simulation game.
		7th	Simulation practice	Business practice by simulation game.
		8th	Simulation practice	Business practice by simulation game.
	4th Quarter
		9th	Simulation practice	Business practice by simulation game.
		10th	Simulation practice	Business practice by simulation game.
		11th	Simulation practice	Business practice by simulation game.
		12th	Simulation practice	Business practice by simulation game.
		13th	Simulation practice	Business practice by simulation game.
		14th	Simulation practice	Business practice by simulation game.
		15th	Final exam
		16th	Simulation practice	Business practice by simulation game.

Evaluation Method and Weight (%)

	Examination	Presentation	Mutual Evaluations between students	Behavior	Portfolio	Other	Total
Subtotal	0	0	0	50	0	50	100
Basic Ability	0	0	0	50	0	50	100