Syllabus data
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Teacher name ： Bishnu Kumar Adhikary
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Course Title
Accounting Accounting
Course Title in English
Accounting Accounting
Course Type
General Courses
Core Specialized Courses
Eligible Students
Graduate School of Social Sciences
Target Grade
All
Course Numbering Code
KCWMS5MCA1
Credits
2.00Credits
The course numbering code represents the faculty managing the subject, the department of the target students, and the education category (liberal arts / specialized course). For detailed information, please download the separate manual from the upper right 'question mark'.
Type of Class
講義 (Lecture)
Eligible Year/Semester
Fall semester 2026
(Fall semester)
Instructor
Bishnu Kumar Adhikary,Bishnu Kumar Adhikary
Affiliation
Graduate School of Social Sciences
Language of Instruction
English
Not available
Related SDGs
4／17
Office Hours and Location
10:00 - 17:00
Room A317 (Research Building 1) School of Economics and Management Contact
By appointment (adhikarykobejp@gmail.com)
Corresponding Diploma Policy
A double circle indicates the most relevant DP number and a circle indicates the associated DP.
Corresponding Undergraduate School DP
ー
Corresponding Graduate School DP
1◎／4〇／5〇
Corresponding University-Wide DP
N/a
Academic Goals of Teacher Training Course
ー
Course Objectives and Learning Outcome
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.
Subtitle and Keywords of the Class
Subtitle: Applied Accounting
Keywords: Accounting, firm value, sustainable growth, bankruptcy Course Overview and Schedule
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 In-person/Remote Classification
In-person
Implementation Method and Remote Credit Limit Application
Not required
Uses of Generative AI
Completely forbidden
Precautions for using Generative AI
The use of generative AI is completely forbidden.
Textbook
Financial Reporting, Financial Statement Analysis, and Valuation, James M. Wahlen, Stephen P. Baginski, Mark Bradshaw, Ninth Edition, 2018. Cengage Learning. ISBN: 978-1337614689
References
Contents and Estimated Time for Pre- and Post- Learning (Preparation and Review)
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.
Contents of Active Learning
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.
Grading Criteria and Methods
Evaluation Methods: Contribution to Classroom Discussions (10%), Assignments and Case Presentation by Team (30%), and Final Report (60%)
How to Disclose Assignments and Exam Results
The instructor will give feedback in the classroom
Precautions and Requirements for Course Registration
The course requires basic knowledge of accounting and finance. You will not obtain a good grade unless you actively study pre and post-sessions.
Practical Education
The course will use some real-life examples and cases.
Remarks
This course is suitable for students who want to be a financial analyst and management consultant.
In cases where any differences arise between the English version and the original Japanese version, the Japanese version shall prevail as the official authoritative version.
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