＜概要/Course Content Summary＞
”Financial Accounting in Japan” aims at understanding and analyzing financial statements of Japanese corporations.
This course has two parts. In the first one, this course aims to provide a broad insight into the current Japanese accounting standards, while in the second one, an integral analysis of the financial statements of Japanese corporations will be reviewed. Students will analyze financial statements of Japanese companies from different perspectives (investors, creditors and managers).
＜到達目標/Goals,Aims＞
At the end of the course, participants should have an understanding of:
・Some of the principal factors shaping the environment of financial reporting in Japan.
・The usefulness and the impact of accounting information in Japanese business environment.
・Measurement in Japanese accounting standards.
・How to analyze and interpret financial statements, especially of Japanese corporations
＜授業計画/Schedule＞
（実施回/
Week）
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（内容/
Contents）
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（実施回/ Week）
Week 1
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（内容/ Contents）
Topic: Introduction
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（授業時間外の学習/ Assignments）
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（実施回/ Week）
Week 2
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（内容/ Contents）
Topic: Accounting System in Japan and Conceptual Framework
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（授業時間外の学習/ Assignments）
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（実施回/ Week）
Week 3
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（内容/ Contents）
Topic: Statement of Financial Position (Balance Sheet) and Notes to the Financial Statements.
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（授業時間外の学習/ Assignments）
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（実施回/ Week）
Week 4
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（内容/ Contents）
Topic: The Income Statement – Comprehensive Income - Statement of Stockholders’ Equity.
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（授業時間外の学習/ Assignments）
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（実施回/ Week）
Week 5
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（内容/ Contents）
Topic: Statement of Cash Flows.
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（授業時間外の学習/ Assignments）
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（実施回/ Week）
Week 6
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（内容/ Contents）
Topic: Analysis of Financial Statements: Sources of Information
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（授業時間外の学習/ Assignments）
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（実施回/ Week）
Week 7
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（内容/ Contents）
Topic: Objectives of analysis for diverse stakeholders (investors, managers, creditors, etc.)
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（授業時間外の学習/ Assignments）
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（実施回/ Week）
Week 8
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（内容/ Contents）
Topic: A Guide to Earnings and Financial Reporting Quality
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（授業時間外の学習/ Assignments）
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（実施回/ Week）
Week 9-10
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（内容/ Contents）
Topic: Analysis of Financial Statements: New approach to analyze Balance Sheet and Income Statement
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（授業時間外の学習/ Assignments）
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（実施回/ Week）
Week 11
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（内容/ Contents）
Topic: Analysis of Financial Statements: Cash Flow Statement Analysis
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（授業時間外の学習/ Assignments）
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（実施回/ Week）
Week 12
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（内容/ Contents）
Computer lab session
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（授業時間外の学習/ Assignments）
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（実施回/ Week）
Week 13
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（内容/ Contents）
Assignments' presentations
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（授業時間外の学習/ Assignments）
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（実施回/ Week）
Week 14-15
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（内容/ Contents）
Projects' presentations
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（授業時間外の学習/ Assignments）
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Course Requirements and Assignments
a) Class Attendance and Participation
Students are required to attend the lectures and are responsible for completing the readings for the day they are assigned and come to class prepared to discuss them. Students are expected to actively participate in group discussions.
b) Presentation and report submission
Students are required to prepare a brief summary report and make presentations on each of assigned chapters during the course. The summary reports must be distributed to their classmates. All students are expected to contribute to all class discussions.
c) Final project
Final project’s goal: Students should demonstrate their ability to apply knowledge and skills gained from this course
1.The final project is a group assignment
2.Select at least two Japanese corporations (listed in the Tokyo Stock Exchange) in the same industry, for example, Toyota and Honda.
3.Find the ratios, percentages etc. using the data from the Income Statement, Balance Sheet and Statement of Cash Flows). Optionally you can use the BAV software if you want –see attachments-
4.Analyze the Financial Statements (and complementary information such annual reports or analysts’ reports) of the companies according to the following criteria:
・The BS and IS analysis should be done using the new approach (see: Chapter 5 Financial Analysis)
・The CF should be analyzed using the methodology explained in class (see: Solving the Puzzle of the Cash Flow Statement).
5.Analyze your results considering the following scenarios:
・A bank which should approve/reject a loan
・An investor
・A potential bond holder
・A manager of the company
＜成績評価基準/Evaluation Criteria＞
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Contributions to the class including class discussions, attendance
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10%
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Assignment's presentation and report submission
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35%
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Final project
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55%
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Additional Information: CLASSROOM POLICIES
1. Since discussion is an essential part of this course please come to class prepared and on time.
2. Let me know in case of an emergency and will not be able to come to class.
3. Please turn off the smart/mobile phones. It is inappropriate to go outside to make calls or to send or read text messages during class.
4. Plagiarism and Cheating
Doshisha University does not tolerate plagiarism, cheating, or helping others to cheat. These actions will result in an automatic “F” in the course. Plagiarism is defined as misrepresenting the work of others (whether published or not) as your own. It may be inadvertent or intentional. Any facts, statistics, quotations, or paraphrasing of any information that is not common knowledge, should be cited.
For more information on paper writing, including how to avoid plagiarism and how to use citations, there are many resources to help you in the Library. Please speak with the Librarian.
＜テキスト/Textbook＞
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Koga & Yao
, Japan GAAP Guide
,
2nd ed.
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(CCH, 2011)
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＜参考文献/Reference Book＞
＜備考/Remarks＞
INSTRUCTOR: Gustavo Tanaka
Note: This syllabus may be subject to changes and/or revisions
Note to students: The ILA will be offering all courses through remote learning over the spring and fall semesters of the 2021 Academic Year. Course lecturers will send DUET messages with details on how to participate in the courses that you have registered for. Be sure to check the DUET system when course registration has been finalized in order to receive further instructions from your course lecturers.
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