Curriculum
Essentials of Accounting
Course Objectives
The objective of this course is to give students fundamental knowledge about managerial finance and accounting as well as the ability to make decisions based on this knowledge. This course is intended for those who wish to study accounting for the first time. Hence, it is not intended for those who wish to become accounting specialists immediately.
The course will give students basic knowledge for decision making and analysis of managerial problems based on accounting data. It will also help students acquire an understanding of the fundamental concepts and analysis methods of accounting as well as the role of accounting in corporate management. Furthermore, it is intended to help students learn how managerial strategy and/or business characteristics might affect accounting data.
Therefore, the course is designed to focus on the following.
- to enable students to grasp an overall picture of accounting
- to equip students with a basis of knowledge that can be used in real business settings
The course will give students basic knowledge for decision making and analysis of managerial problems based on accounting data. It will also help students acquire an understanding of the fundamental concepts and analysis methods of accounting as well as the role of accounting in corporate management. Furthermore, it is intended to help students learn how managerial strategy and/or business characteristics might affect accounting data.
Therefore, the course is designed to focus on the following.
- to enable students to grasp an overall picture of accounting
- to equip students with a basis of knowledge that can be used in real business settings
Course Details
Programs: Full-time MBA, Part-time MBA, Pre-MBA
Discipline: Accounting and Finance
Course Level: Fundamental Course
Required/Elective Courses: Elective Course
Number of Credits: 1.5
Report: No report
Hours Per Class: 3 hours
Class Capacity: 35 (Part-time MBA)
Discipline: Accounting and Finance
Course Level: Fundamental Course
Required/Elective Courses: Elective Course
Number of Credits: 1.5
Report: No report
Hours Per Class: 3 hours
Class Capacity: 35 (Part-time MBA)
Theme/Case
Day 1
| THEME | Accounting and Financial Statements |
|---|---|
| CASE | Original textbook |
Day 2
| THEME | Cash Flow Statements, Impact of Business Transactions on Financial Statements |
|---|---|
| CASE | Original textbook |
Day 3
| THEME | Practice of Financial Ratio Analysis |
|---|---|
| CASE | Original textbook, Sample Financial Statements: TOYOTA and HONDA 2008-2009 |
Day 4
| THEME | Comprehensive Financial Analysis |
|---|---|
| CASE | Sample Annual Reports: FAST RETAILING and The GAP 2008 |
Day 5
| THEME | Managerial Accounting |
|---|---|
| CASE | Original textbook |
Day 6
| THEME | Financial Analysis and Reporting for Managerial Decisions Making |
|---|---|
| CASE | Be Our Guest, Inc. |
