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 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.
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)
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
Theme/Case
Day 1
| THEME | Basic Structure and Accounts of B/S, P/L and Receivables Management |
|---|---|
| CASE | Premier Furniture Company |
Day 2
| THEME | Projected Financial Statements, Inventory Control, Cost Reduction and Cash Flow Management |
|---|---|
| CASE | Play Time Toy Company |
Day 3
| THEME | Accounting for Goodwill and Intangible Assets |
|---|---|
| CASE | The Talbots, Inc., and Subsidiaries: Accounting for Goodwill |
Day 4
| THEME | Accounting Policies for Reporting Profits and Booking Costs |
|---|---|
| CASE | Sierra On-Line, Inc. |
Day 5
| THEME | Accounting Fraud, Compliance and Governance |
|---|---|
| CASE | Accounting Fraud at World Com |
Day 6
| THEME | Valuation |
|---|---|
| CASE | The Boston Beer Company, Inc. |
If you wish to start from the Pre-MBA,
Faculty
