| Number | 904 |
| Subject | FINANCIAL REPORTING |
| Title | Introduction to Financial Reporting |
| Offered this year |
No |
| Instructor |
Prof. NOGUCHI Akihiro
|
| Format | Lecture |
| Term offered | 1st〔2010〕 |
| Schedule | Mon 1 |
| Credit | 2 |
| Room | Seminar Room 13 4th floor,school of economics |
| Course outline |
1 Introduction 2 Financial Statements 3 The Balance Sheet 4 The Balance Sheet 5 The Balance Sheet 6 The Income Statement 7 The Income Statement 8 Statement of Stockholders' Equity 9 Statement of Cash Flows 10 A Guide to Financial Reporting and Earnings Quality 11 The Analysis of Financial Statements 12 Financial Reporting Practice in Japan 13 Auditing Practice in Japan 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 practice will be discussed. |
| Textbooks | Lyn M. Fraser and Aileen Ormiston, Understanding Financial Statements: International Edition, 9/E, Pearson Higher Education, 2009, ISBN: 9780138153274 |
| Evaluation | examination 30% homework 20% contribution during the discussion 50% |
| Prerequisites | Read the textbook and the materials on the website of the JICPA |