NPO 会計論

科目情報

科目名	NPO 会計論 Accounting for NPOs
種別	学内提供科目
単位	4単位
大学名	兵庫県立大学(神戸商科キャンパス)
担当教員	兵頭　和花子　准教授
開講期間	後期（9/29～12/24・1/5～2/9）
開講日・時間	未定
対象学年	2年次以上
募集人員	50名程度

科目内容

非営利組織体の社会的存在、意義や特徴、その会計制度の在り方について学ぶ。本講義の到達目標は以下のとおりである。

　1．非営利組織の社会的機能、意義や特徴を理解する。

　2．非営利組織体の会計制度を理解し、その特徴を把握するとともに、問題点、今後の課題について考察する。

回数	講義内容
1	非営利組織体の基礎的概念の把握
2	非営利組織体の定義と範囲
3	非営利組織体の存在意義
4	非営利組織体における社会的役割
5	非営利組織体と他の組織体との関わり
6	非営利組織体会計の基礎理論
7	会計情報の有用性とアカウンタビリティ概念
8	会計情報の利用者および報告目的
9	非営利組織体の会計制度の比較
10	営利組織体会計（1）
11	営利組織体会計（2）
12	公益法人会計（1）
13	公益法人会計（2）
14	医療法人会計（1）
15	医療法人会計（2）
16	医療法人会計（3）
17	医療法人会計（3）
18	社会福祉法人（1）
19	社会福祉法人（2）
20	学校法人会計（1）
21	学校法人会計（2）
22	特定非営利活動法人（NPO 法人）会計（1）
23	特定非営利活動法人（NPO 法人）会計（2）
24	海外における非営利組織体会計の特徴（1）
25	海外における非営利組織体会計の特徴（2）
26	海外における非営利組織体会計の特徴（3）
27	非営利組織体の業績評価（1）
28	非営利組織体の業績評価（2）
29	非営利組織体の課題と展望
30	まとめ

評価方法

定期試験100％を基準として評価する。

教科書

指定しない。適宜プリントを配布する。

参考図書

非営利組織体の会計（中央経済社）（兵庫県立大学に所蔵）

履修にあたって

第1回目に講義・評価の概略を説明するので、シラバス持参の上、出席されたい。出席を考慮する場合もある。

Strict Standards: Non-static method CCalendar::GetCalendar() should not be called statically, assuming $this from incompatible context in /usr/home/aa160ypjcg/html/php/CHtmlBuilder.php on line 217

Strict Standards: Non-static method CCalendar::GetWeekday() should not be called statically, assuming $this from incompatible context in /usr/home/aa160ypjcg/html/php/CCalendar.php on line 129

Strict Standards: Non-static method CCalendar::GetMonthDays() should not be called statically, assuming $this from incompatible context in /usr/home/aa160ypjcg/html/php/CCalendar.php on line 130

Strict Standards: Non-static method CCalendar::GetMonthDays() should not be called statically, assuming $this from incompatible context in /usr/home/aa160ypjcg/html/php/CCalendar.php on line 131

Strict Standards: Non-static method CCalendar::IsHoliday() should not be called statically, assuming $this from incompatible context in /usr/home/aa160ypjcg/html/php/CCalendar.php on line 141

Strict Standards: Non-static method CCalendar::IsHoliday() should not be called statically, assuming $this from incompatible context in /usr/home/aa160ypjcg/html/php/CCalendar.php on line 141

Strict Standards: Non-static method CCalendar::IsHoliday() should not be called statically, assuming $this from incompatible context in /usr/home/aa160ypjcg/html/php/CCalendar.php on line 141

Strict Standards: Non-static method CCalendar::IsHoliday() should not be called statically, assuming $this from incompatible context in /usr/home/aa160ypjcg/html/php/CCalendar.php on line 141

Strict Standards: Non-static method CCalendar::IsHoliday() should not be called statically, assuming $this from incompatible context in /usr/home/aa160ypjcg/html/php/CCalendar.php on line 141

Strict Standards: Non-static method CCalendar::IsHoliday() should not be called statically, assuming $this from incompatible context in /usr/home/aa160ypjcg/html/php/CCalendar.php on line 141

Strict Standards: Non-static method CCalendar::IsHoliday() should not be called statically, assuming $this from incompatible context in /usr/home/aa160ypjcg/html/php/CCalendar.php on line 141

Strict Standards: Non-static method CCalendar::IsHoliday() should not be called statically, assuming $this from incompatible context in /usr/home/aa160ypjcg/html/php/CCalendar.php on line 141

Strict Standards: Non-static method CCalendar::IsHoliday() should not be called statically, assuming $this from incompatible context in /usr/home/aa160ypjcg/html/php/CCalendar.php on line 141

Strict Standards: Non-static method CCalendar::IsHoliday() should not be called statically, assuming $this from incompatible context in /usr/home/aa160ypjcg/html/php/CCalendar.php on line 141

Strict Standards: Non-static method CCalendar::IsHoliday() should not be called statically, assuming $this from incompatible context in /usr/home/aa160ypjcg/html/php/CCalendar.php on line 141

Strict Standards: Non-static method CCalendar::IsHoliday() should not be called statically, assuming $this from incompatible context in /usr/home/aa160ypjcg/html/php/CCalendar.php on line 141

Strict Standards: Non-static method CCalendar::IsHoliday() should not be called statically, assuming $this from incompatible context in /usr/home/aa160ypjcg/html/php/CCalendar.php on line 141

Strict Standards: Non-static method CCalendar::IsHoliday() should not be called statically, assuming $this from incompatible context in /usr/home/aa160ypjcg/html/php/CCalendar.php on line 141

Strict Standards: Non-static method CCalendar::IsHoliday() should not be called statically, assuming $this from incompatible context in /usr/home/aa160ypjcg/html/php/CCalendar.php on line 141

Strict Standards: Non-static method CCalendar::IsHoliday() should not be called statically, assuming $this from incompatible context in /usr/home/aa160ypjcg/html/php/CCalendar.php on line 141

Strict Standards: Non-static method CCalendar::IsHoliday() should not be called statically, assuming $this from incompatible context in /usr/home/aa160ypjcg/html/php/CCalendar.php on line 141

Strict Standards: Non-static method CCalendar::IsHoliday() should not be called statically, assuming $this from incompatible context in /usr/home/aa160ypjcg/html/php/CCalendar.php on line 141

Strict Standards: Non-static method CCalendar::IsHoliday() should not be called statically, assuming $this from incompatible context in /usr/home/aa160ypjcg/html/php/CCalendar.php on line 141

Strict Standards: Non-static method CCalendar::IsHoliday() should not be called statically, assuming $this from incompatible context in /usr/home/aa160ypjcg/html/php/CCalendar.php on line 141

Strict Standards: Non-static method CCalendar::IsHoliday() should not be called statically, assuming $this from incompatible context in /usr/home/aa160ypjcg/html/php/CCalendar.php on line 141

Strict Standards: Non-static method CCalendar::IsHoliday() should not be called statically, assuming $this from incompatible context in /usr/home/aa160ypjcg/html/php/CCalendar.php on line 141

Strict Standards: Non-static method CCalendar::IsHoliday() should not be called statically, assuming $this from incompatible context in /usr/home/aa160ypjcg/html/php/CCalendar.php on line 141

Strict Standards: Non-static method CCalendar::IsHoliday() should not be called statically, assuming $this from incompatible context in /usr/home/aa160ypjcg/html/php/CCalendar.php on line 141

Strict Standards: Non-static method CCalendar::IsHoliday() should not be called statically, assuming $this from incompatible context in /usr/home/aa160ypjcg/html/php/CCalendar.php on line 141

Strict Standards: Non-static method CCalendar::IsHoliday() should not be called statically, assuming $this from incompatible context in /usr/home/aa160ypjcg/html/php/CCalendar.php on line 141

Strict Standards: Non-static method CCalendar::IsHoliday() should not be called statically, assuming $this from incompatible context in /usr/home/aa160ypjcg/html/php/CCalendar.php on line 141

Strict Standards: Non-static method CCalendar::IsHoliday() should not be called statically, assuming $this from incompatible context in /usr/home/aa160ypjcg/html/php/CCalendar.php on line 141

Strict Standards: Non-static method CCalendar::IsHoliday() should not be called statically, assuming $this from incompatible context in /usr/home/aa160ypjcg/html/php/CCalendar.php on line 141

Strict Standards: Non-static method CCalendar::IsHoliday() should not be called statically, assuming $this from incompatible context in /usr/home/aa160ypjcg/html/php/CCalendar.php on line 141