| Subject name |
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| Charge teacher |
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| Lectures target |
1st,2nd,3rd |
Class |
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| lecture room |
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Course time |
the latter term |
| day・period |
OUT |
Unit classification |
select,assessme |
| Lecture form |
general lecture |
Unit Count |
2,0 |
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| Notes |
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| Details1 |
Accounting Theory Gisuke Murase
Management process is composed by the process of strategy setting, planning, executing and evaluating. Accounting information system depends on that management process, work for the decision making and the control of the organization. That is, the accounting information operates for‘the prior function’of planning and‘the post function’for evaluating performance. We will study the accounting information, specially connecting the management process.
Syllabus
1. Value based management and the financial statement
2. Valuation models and accounting information
3. Accounting for strategy setting and planning
4. Accounting for scoring
5. The structure of financial statement
6. Financial statement analysis
7. Accounting information and the evaluation for the firm value
Text: handouts and using power point
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| Details2 |
Reference book:
Introduction to Business Analysis & Valuation,
by Krishna G. Palepu, Victor L. Bernard, and Paul M. Healy, 2004.
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