Dear Dr. M. Susan Stiner,

Thank you so much for your last message.

Now, Japanese economy seems to face the worst condition since

the World War s. As you know our excise tax rate is 5% now. The rate

was 3% before April 1, '97.

Some economists say that increase made consumers cut back on purchases

and that is one of the factors led to the bad economy.

Some department stores, Ito Yokado, Daiei, Jusco, etc carried out

"Excise Tax Return Sale" in mid-November nationwide. Especially, Ito Yokado

reported that sales in that days got 40 to 80% increase by last year.

I think that clearly shows consumers' desperate demand for decreasing

the excise tax rate. We hope this stimulate the business in the future.

Let me answer the questions in the evaluation.

1. Why did you take this course? (You may give more than one reason.)

Because I wanted to improve my English ability, and I was interested in

Accounting, so I wanted to learn more about it. Above all, I looked forward

to talking to American professor, and that's been quite a great experience

for me.

2. What helps your learning in this course?

Many webpages, websites that you gave me in each lesson and your advice

for my query.

3. What slows your learning in this course?

Everything was useful for learning in this course.

4. Can you think of anything to make this course better?

I think Japanese education system is quite different from that of American.

In many classes, we students just sit and take a note while the professor

gives a lecture. We rarely argue about the problem about the topics. I think

we must be more active and have a own opinion.

5. What was the most difficult part of the course?

Assignment at Sources of American Accounting Information.

6. What was the easiest part of the course?

Homework at The Balance Sheet Part1.

7. What could you do for yourself to make this course better?

Still I should brush up my skill in English and I need to study more about

basic Accounting in Japan, that helps understand the American Accounting

theory.

8. Was it helpful to have the lessons as Internet web pages?

Yes, it was very helpful and practical. I didn't know so many information is

available at the Internet webpages and websites.

9. Was it usually helpful to visit the web sites given in each lesson?

Actually, even I tried to find the keys to solve the problem, I was overwhelmed

by the mass of information sometimes in earlier this course. But now, I feel

I'm used to reading English materials a bit. I wish I could continue this course.

10.What problems did you have in getting to the web sites?

Sometimes when I search the corporate information at the Internet, it takes

a lot of time to connect to the sites.

That's all.

Thank you very much for reading them all.

I'm really looking forward to your next comments.

Sincerely,

Fumi