International Accounting & Taxation — Osaka Jogakuin Web Syllabus

科目名	International Accounting & Taxation
担当教員	長井　茂
授業の目的、または到達目標	Learn intermediate level international accounting and taxation as one of the core studies of International Management.
授業の概要	Financial interpretation of business performance is one of the key determinants of business strategy. International Accounting and Taxation focuses this aspect of financial and managerial accounting. The course introduces the practical financial analyses to analyze the performance of corporations. Some business cases will be also used so that the students will experience the near-real businesses through them. Upon completion of the course， the students will be equipped to use the analytical techniques and knowledge to apply for other courses especially for their graduation project pursuance.


授業の形態	Power Point presentation based on the assigned reading
時間割		概要	宿題(予習・復習等)
	1	Introduction　Managerial Accounting: Variable & Fixed expenses	Chapter 1
	2	Managerial Accounting: Break-even point
	3	Managerial Accounting: Other
	4	Managerial Accounting: Budget Control	Chapter 2
	5	Managerial Accounting: Standard Costing
	6	Financial Management: Financial Statements	Chapter 3
	7	Financial Management: Financial Analysis
	8	Financial Analysis: ratio analysis
	9	Financial Analysis: profitability analysis	Assignment 1
	10	Financial Analysis: liquidity analysis	Assignment 2
	11	Financial Analysis: solvency analysis	Assignment 3
	12	Financial Analysis: company analysis	Assignment 4
	13	Presentation	Presentation on Assignment 4
準備学習	As shown on the assignments.
教科書	「MBAアカウンテイング」
参考文献	「企業分析入門」、K.G.パレブ/P.M.ヒーリー/V.L. バーナード
成績評価方法・基準	20%: Class attendance 20%: Mid-term Examination 40%: Assignments 20%: Presentation

時間割

担当教員	開講学期	開講曜日	開講時限	履修クラス	単位数
長井　茂	春学期	水曜日	１時限	A	4
長井　茂	春学期	水曜日	２時限	A	4
長井　茂	春学期	金曜日	３時限	A	4
長井　茂	春学期	金曜日	４時限	A	4
長井　茂	秋学期	水曜日	１時限	B	4
長井　茂	秋学期	水曜日	２時限	B	4
長井　茂	秋学期	金曜日	５時限	B	4
長井　茂	秋学期	金曜日	６時限	B	4