Curriculum

Accounting I (Financial Accounting)


Course Objectives

This course targets those who want to master accounting as a “common business language” to express the state of a company’s business situation from the position of the management and to improve their ability to find problems and for decision-making using financial information. Prior to taking this course, you are required to have a basic understanding of the structure/rules of financial statements, indicator analysis, accounting principles/policies, accounting frameworks and analytical methods as well as of finding problems and offering solutions.

This course aims to take advantage of financial information in decision-making by management by understanding how corporate strategies appear on financial statements and considering where management problems are, how these problems should be solved, and how these problems should be changed based on financial information.

A case method course requires active class discussion among students augmented by thorough preparation. The cardinal rule of case reading is “imagination”, applying your own business experience to the contents of each case and putting yourself in the position of the leading character.

This course is intended for those students who wish to study accounting as a “common business language” that indicates the state of a company’s management situation from a business administration perspective, and improve their ability to identify problems and make decisions using financial information.

Course Details

Programs: Full-time MBA, Part-time MBA, Pre-MBA
Discipline: Accounting and Finance
Course Level: Fundamental Course
Required/Elective Course: Required Course
Number of Credits: 1.5
Report: Day 4
Hours Per Class: 3 hours
Class Capacity: 35 (Part-time MBA)

Preliminary Recommended Courses

-Critical Thinking
-Essentials of Accounting

Click here to see a list of Preliminary Recommended Courses

Theme/Reading Materials

Day 1
Session A
THEME Financial Ratios and Business Structure (Business Characteristics and Financial Ratio Analysis)
CASE ・The Financial Cockpit:Three Levers and One Flight Plan
Session B
THEME Financial Ratios and Business Structure (Business Characteristics and Financial Ratio Analysis) (Continued)
CASE ・BNL STORES

Day 2
Session A
THEME Financial Ratios and Business Structure (Business Strategies and Financial Statements)
CASE ・Play Time Toy Company
・Play Time Toy Company: Worksheet
Session B
THEME Financial Ratio Analysis and Business Structure (Impact of Changes in Business Strategies on Financial Statements)
CASE ・Play Time Toy Company
・Play Time Toy Company: Worksheet

Day 3
Session A
THEME Business Forecasting (Pro-forma Financial Statements and Sensitivity Analysis)
CASE ・DRUTHERS FORMING LIMITED
Session B
THEME Business Forecasting (Pro-forma Financial Statements and Sensitivity Analysis) (Continued)
CASE ・DRUTHERS FORMING LIMITED

Day 4
Session A
THEME Business Forecasting (Business Strategies and Their Impacts on Financial Performance)
CASE ・The Boston Beer Company, Inc.
Session B
THEME Business Forecasting (Business Strategies and Their Impacts on Financial Performance) (Continued)
CASE ・The Boston Beer Company, Inc.

Day 5
Session A
THEME Compliance and Governance (Accounting Fraud)
CASE ・ Accounting Fraud at World Com
Session B
THEME Compliance and Governance (Accounting Fraud) (Continued)
CASE ・ Accounting Fraud at World Com


Day 6
Session A
THEME Compliance and Governance (Accounting Policies and Financial Statements)
CASE ・REVENUE AND EXPENSE RECOGNITION AT SALESFORCE.COM
Session B
THEME Compliance and Governance (Accounting Policies and Financial Statements) (Continued)
CASE ・REVENUE AND EXPENSE RECOGNITION AT SALESFORCE.COM

If you wish to start from the Pre-MBA,

Tuition Fee per course: 126,000 yen
Please find more about the Pre-MBA Program.




Faculty


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