| International
Accounting Class by M. Susan Garreis. and Ichiro Shiina |
 |
| Course Title | Reading Foreign Accounting Material | |
| Credits | 2 Credits, two terms, undergraduate, junior | |
| Instructors | M.Susan Garreis
(C.P.A., Lawｙer, USA) Ichiro Shiina (Chuo-gakuin University, Japan) |
|
| Contact Hours | one 90-minute lecture in Japan, 25 weeks for a year | |
| Philosophy | An experimental
accounting
course comparing thestructure of U.S. and Japanese accounting
education, professional practice, and principles formulation. Internet
and E-mail will be used for international education. The course will not be restricted to narrow accounting issues. The students are encouraged touse the American professors as a resource to discuss the economic relations between the U.S. and Japan, and the different business cultures. |
|
| Grade Determination | Class
participation(50%), Term
paper and presentation(50%). There is no final examination. |
|
| Assignment Sheet | Syllabus 1. Orientation. Visit to WWW sites of Villanova University. 2. American financial reporting. Corporate WWW sites. Use of search engines. 3. Corporate reports, NYSE 4. Balance Sheet(1) 5. Balance Sheet (2) 6. Income Statement(1) 7. Income Statement(2) 8. Summary and review before August break 9. September introduction 10. Cash flow statements 11. Cash flow statements--direct method 12. Cash flow statements--indirect method 13. Auditing, the role of the CPA and AICPA 14. Sources of American financial information (esp. SEC) 15. Role of technology, the Big 6 16. Class evaluations 17. Summarization 18. Conclusion and Sayonara |