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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 analysis 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
  • “Orientation” and “Financial Accounting & Reporting”: Class contents and the purpose of the financial analysis is explained.　
  • 　
2
  • “Financial Statements”: Balance sheet and Income statement formats are explained.“　
  • 　
3
  • “Financial Analysis Overview”:　Business analysis, and Comparative analysis;
  • Assignment 1: Company selection
4
  • "Industry Analysis": Money Market and Five Forces　
  • 　
5
  • “Sales Analysis”　
  • Assigment 2: Sales analysis　
6
  • “Profitability Analysis”　
  • 　
7
  • “Profitability Analysis”　
  • Assigment 3: Profitability analysis
8
  • “Short-term liquidity analysis”: Working capital　
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9
  • “Short-term liquidity analysis”: Ratio analysis; 　
  • Assigment 4: Overall analysis　
10
  • “Other liquidity analysis”　
  • 　
11
  • "Other major ratio analysis"　
  • Presentation of Overall Analysis　
12
  • Presentation: Comparative analysis
  • 　
13
  • Presentation: Comparative analysis
  • 　
14
  • "Break-even poit analysis": Fixed cost and variable cost; Final Examination　
  • 　
準備学習 As shown on the assignments.
教科書 Hand-out materials.
参考文献 「MBAアカウンテイング」
「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
40%: Assignments
20%: Presentation
20%: Final Examination

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 ３時限 B 4
長井　茂 春学期 金曜日 ５時限 B 4
長井　茂 秋学期 水曜日 ３時限 A 4
長井　茂 秋学期 金曜日 ７時限 A 4