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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
担当教員	兵頭 和花子 准教授
開講期間	後期（10/3 ～ 12/23・1/5 ～ 2/8）
開講日・時間	木曜 （9:00～10:30）
対象学年	2年次以上
募集人員	50名程度

科目内容

非営利組織とはどのような組織か、非営利組織の社会的機能、意義や特徴を理解またその会計はについて学ぶ。また、非営利組織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、今後の課題につい考察する。

授業内容 　　

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	社会福祉法人（1）
18	社会福祉法人（2）
19	学校法人会計（1）
20	学校法人会計（2）
21	特定非営利活動法人（NPO 法人）会計（1）
22	特定非営利活動法人（NPO 法人）会計（2）
23	海外における非営利組織体会計の特徴（1）
24	海外における非営利組織体会計の特徴（2）
25	海外における非営利組織体会計の特徴（3）
26	非営利組織の業績評価（1）
27	非営利組織の業績評価（2）
28	非営利組織の課題と展望（1）
29	まとめ

評価方法

定期試験60%、小テストあるいはレポート30%、出席10% で評価する。

教科書

• 指定しない。適宜授業中にプリントを配布する。

参考図書

• 大塚宗春・黒川行治『政府と非営利組織の会計（体系現代会計学）』

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出席されたい。

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

カレンダー

阪神淡路大震災資料集

加盟大学