Accounting

Accounting

全学共通科目

General courses

社会科学研究科

学年指定なし

KCWMS5MCA1

2.00単位

講義 (Lecture)

2025年度後期

(Fall semester)

Bishnu Kumar Adhikary

Graduate School of Social Sciences

英語

目標4／目標17

10:00 - 17:00
Room A317 (Research Building 1)
School of Economics and Management

By appointment (adhikarykobejp@gmail.com)

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目標１:磨き続ける力／ー

This is an applied course in Accounting. The main objective of this course is to understand and analyze real-life financial statements for managerial decision-making. After completing this course, students will know critical ratios for mapping a firm’s financial performance, calculating sustainable growth, gauzing bankruptcy of a firm, and determining the value of a firm. The course will apply various cases to enhance students’ quantitative and analytical skills.

Accounting, firm value, sustainable growth, bankruptcy

L#1: Introduction and overview of the course- Understanding financial statements
L# 2: Analysing financial statements- Horizontal, common-size, and ratios
L#3: Case discussion: The financial detective
L# 5: Understanding growth and sustainable growth
L# 6: Understanding the bankruptcy of a firm
L# 7: Assignment discussion
L# 8: Mid-term Evaluation
L# 9: Case: the sustainable growth of a firm
L# 10: Determining the value of a firm
L#11: Determining the value of a firm
L# 12: Case presentation by students- valuation of Lady M Confections
L# 13: Case presentation by students- Sapmer Strategic Growth
L# 14:  Case presentation by students- The Miswak Company
L# 15: Final Report  

Financial Reporting, Financial Statement Analysis, and Valuation, James M. Wahlen, Stephen P. Baginski, Mark Bradshaw, Ninth Edition, 2018. Cengage Learning. ISBN: 978-1337614689

This course is open to anyone, irrespective of specialization. Students will be assessed based on their conceptual and quantitative skills in understanding and analyzing financial statements and reports for managerial decision-making. Students will be given exercises, academic papers and articles, and cases as a home task to measure their conceptual and quantitative skills. This requires active study at home at least two hours after each lecture. This will take nearly 30 hours in total. Another important aspect is that students need to present assigned cases in a group in the classroom. Also, there will be quizzes in the classroom to assess students’ conceptual and quantitative skills. Finally, students need to write a final report to complete the course. Altogether, this course will take 60 hours of study to attain a good grade. 

Active learnings are mainly based on class lectures, assignments, and cases. This is a participative course. So, students need to attend class regularly and actively participate in classroom discussions. The instructor will give PowerPoint slides, exercises, academic papers, and cases in advance to prepare students for the forthcoming classes. The instructor will first discuss accounting terminology, concepts, and rationales behind each topic to increase the students’ theoretical knowledge. Then, the instructor will solve several problems in the class to help improve the students’ quantitative skills. Afterward, students must solve prescribed exercises and problems, read academic papers at home, and discuss their solutions with peers. Students also need to present cases in the classroom in a team.

Evaluation Methods:  Contribution to Classroom Discussions (10%), Assignments and Case Presentation by Team (20%), Quizzes (20%), and Final Report (30%)

The instructor will give feedback in the classroom

The course requires basic knowledge of accounting and finance. You will not obtain a good grade unless you actively study pre and post-sessions.

The course will use some real-life examples and cases.

This course is suitable for students who want to be a financial analyst and management consultant.