| 授業名 | INTRODUCTION TO ACCOUNTING |
|---|---|
| Course Title | INTRODUCTION TO ACCOUNTING |
| 担当教員 Instructor Name | Frendy |
| コード Couse Code | NUC274_N18A |
| 授業形態 Class Type | |
| 単位 Credits | |
| 言語 Language | EN |
| 学位 Degree | BSc |
| 開講情報 Terms / Location | 2018 UG Nisshin Spring |
授業の概要 Course Overview
Misson Statementとの関係性 / Connection to our Mission Statement
授業の目的（意義） / Importance of this course
The Introduction to Accounting course is designed to help students learn about business activities, how accounting information is used for decision making, and the types of skills that accountants employ. It includes understanding the meaning and usefulness of accounting, the recording and reporting process of business transactions. This course will provide basic accounting knowledge for students before taking other courses that need accounting knowledge as a basis for understanding.
Course Objectives:
• Understand basic accounting concepts, techniques, and practices that cover accounting principles, financial statements presentation and financial statements elements.
• Differentiate between financial and management accounting.
• Understand basic concepts of management accounting.
• Read and analyze financial statements.
• Explain how accounting assists investors, creditors, and other stakeholders in business decision makings.
Course Objectives:
• Understand basic accounting concepts, techniques, and practices that cover accounting principles, financial statements presentation and financial statements elements.
• Differentiate between financial and management accounting.
• Understand basic concepts of management accounting.
• Read and analyze financial statements.
• Explain how accounting assists investors, creditors, and other stakeholders in business decision makings.
到達目標 / Achievement Goal
本授業の該当ラーニングゴール Learning Goals
*本学の教育ミッションを具現化する形で設定されています。
LG1 Critical Thinking
LG3 Ethical Decision Making
LG4 Effective Communication
LG3 Ethical Decision Making
LG4 Effective Communication
受講後得られる具体的スキルや知識 Learning Outcomes
After completion of the course, students are expected to be able to:
1. Explain the meaning and function of financial and management accounting in the economics decision making.
2. Analyze, record, and report transactions for business of service, merchandising, and manufacturing operations.
3. Communicate the business activities using accounting concepts, procedures, and techniques.
4. Understand basic management accounting concepts and analysis techniques.
1. Explain the meaning and function of financial and management accounting in the economics decision making.
2. Analyze, record, and report transactions for business of service, merchandising, and manufacturing operations.
3. Communicate the business activities using accounting concepts, procedures, and techniques.
4. Understand basic management accounting concepts and analysis techniques.
教育手法 Teaching Method
| 教育手法 Teaching Method | % of Course Time | |
|---|---|---|
| インプット型 Traditional | 60 % | |
| 参加者中心型 Participant-Centered Learning | ケースメソッド Case Method | 40 % |
| フィールドメソッド Field Method | 0 % | 合計 Total | 100 % |
事前学修と事後学修の内容、レポート、課題に対するフィードバック方法 Pre- and Post-Course Learning, Report, Feedback methods
Student’s Responsibilities:
1. Class meeting will be used by the lecturer to confirm students’ understanding of the material. Weekly quiz will be conducted at the beginning of each class starting from Week 2 to confirm students' understanding of previous week's class. Individual homework is also submitted before each class meeting.
2. Students are expected to attend all scheduled class meetings. Class sessions should not be missed unless an emergency situation takes place, in which case students should notify the instructor via email before class.
3. Use of phone, tablet, smart watch and other communication devices for purposes other than learning are strictly prohibited during class.
4. Students are expected to have access to email and to check it frequently. Email will be used to send announcements to the class as needed. The syllabus, lecture slides, and other pertinent information might be sent by email.
Academic Integrity:
Academic integrity is essential to ensure genuine learning. There is no tolerance for plagiarism or academic dishonesty in any form, including, but not limited to, viewing the exams of others, sharing answers with others, using books or notes while taking the exam, copying answers or papers, or passing off someone else’s work as one’s own.
1. Class meeting will be used by the lecturer to confirm students’ understanding of the material. Weekly quiz will be conducted at the beginning of each class starting from Week 2 to confirm students' understanding of previous week's class. Individual homework is also submitted before each class meeting.
2. Students are expected to attend all scheduled class meetings. Class sessions should not be missed unless an emergency situation takes place, in which case students should notify the instructor via email before class.
3. Use of phone, tablet, smart watch and other communication devices for purposes other than learning are strictly prohibited during class.
4. Students are expected to have access to email and to check it frequently. Email will be used to send announcements to the class as needed. The syllabus, lecture slides, and other pertinent information might be sent by email.
Academic Integrity:
Academic integrity is essential to ensure genuine learning. There is no tolerance for plagiarism or academic dishonesty in any form, including, but not limited to, viewing the exams of others, sharing answers with others, using books or notes while taking the exam, copying answers or papers, or passing off someone else’s work as one’s own.
授業スケジュール Course Schedule
Week 1:
- Syllabus
- Accounting in Action (Weygandt, Kimmel, and Kieso, Ch. 1)
Week 2:
- Weekly Quiz
- The Recording Process (Weygandt, Kimmel, and Kieso, Ch. 2)
- Adjusting the Accounts (Weygandt, Kimmel, and Kieso, Ch. 3)
Week 3:
- Weekly Quiz
- Completing the Accounting Cycle (Weygandt, Kimmel, and Kieso, Ch. 4)
- Accounting for Merchandising Operations (Weygandt, Kimmel, and Kieso, Ch. 5)
Week 4:
- Weekly Quiz
- Inventories - Part 1 (Weygandt, Kimmel, and Kieso, Ch. 6)
- Case discussion: (1) “Case 1 - Revenue Recognition at the Theater”
Week 5:
- Weekly Quiz
- Inventories - Part 2 (Weygandt, Kimmel, and Kieso, Ch. 6)
- Case discussion: (2) “Case 2 - Renovation Costs at the Golf Course”
Week 6:
- Weekly Quiz
- Fraud, Internal Control, and Cash - Part 1 (Weygandt, Kimmel, and Kieso, Ch. 8)
- Case discussion: (3) “Case 3 - Signing Bonus and Related Costs for Professional Athletes”
Week 7:
- Weekly Quiz
- Fraud, Internal Control, and Cash - Part 2 (Weygandt, Kimmel, and Kieso, Ch. 8)
- Accounting for Receivables (Weygandt, Kimmel, and Kieso, Ch. 9)
- Case discussion: (4) “Maxwell and Company: Staff Auditor Embezzlement at a Small Client”
Week 8:
- Weekly Quiz
- Plant Assets, Natural Resources, and Intangible Assets (Weygandt, Kimmel, and Kieso, Ch. 10)
Week 9:
- Weekly Quiz
- Corporations: Organization and Capital Stock Transactions (Weygandt, Kimmel, and Kieso, Ch. 13)
- Case discussion: (5) “Depreciation at Delta Air Lines: The 'Fresh Start'”
Week 10:
- Weekly Quiz
- Corporations: Dividends, Retained Earnings, and Income Reporting (Weygandt, Kimmel, and Kieso, Ch. 14)
Week 11:
- Weekly Quiz
- Managerial Accounting (Weygandt, Kimmel, and Kieso, Ch. 19)
Week 12:
- Weekly Quiz
- Case discussion: (6) “Biovail Corporation: Revenue Recognition and FOB Sales Accounting”
Week 13:
- Weekly Quiz
- Cost-Volume-Profit (Weygandt, Kimmel, and Kieso, Ch. 22)
Week 14:
- Weekly Quiz
- Case discussion: (7) “University Tees: Introducing fundamentals of management accounting in a small business“
Week 15:
- Final Semester Exam (Week 1-14)
- Syllabus
- Accounting in Action (Weygandt, Kimmel, and Kieso, Ch. 1)
Week 2:
- Weekly Quiz
- The Recording Process (Weygandt, Kimmel, and Kieso, Ch. 2)
- Adjusting the Accounts (Weygandt, Kimmel, and Kieso, Ch. 3)
Week 3:
- Weekly Quiz
- Completing the Accounting Cycle (Weygandt, Kimmel, and Kieso, Ch. 4)
- Accounting for Merchandising Operations (Weygandt, Kimmel, and Kieso, Ch. 5)
Week 4:
- Weekly Quiz
- Inventories - Part 1 (Weygandt, Kimmel, and Kieso, Ch. 6)
- Case discussion: (1) “Case 1 - Revenue Recognition at the Theater”
Week 5:
- Weekly Quiz
- Inventories - Part 2 (Weygandt, Kimmel, and Kieso, Ch. 6)
- Case discussion: (2) “Case 2 - Renovation Costs at the Golf Course”
Week 6:
- Weekly Quiz
- Fraud, Internal Control, and Cash - Part 1 (Weygandt, Kimmel, and Kieso, Ch. 8)
- Case discussion: (3) “Case 3 - Signing Bonus and Related Costs for Professional Athletes”
Week 7:
- Weekly Quiz
- Fraud, Internal Control, and Cash - Part 2 (Weygandt, Kimmel, and Kieso, Ch. 8)
- Accounting for Receivables (Weygandt, Kimmel, and Kieso, Ch. 9)
- Case discussion: (4) “Maxwell and Company: Staff Auditor Embezzlement at a Small Client”
Week 8:
- Weekly Quiz
- Plant Assets, Natural Resources, and Intangible Assets (Weygandt, Kimmel, and Kieso, Ch. 10)
Week 9:
- Weekly Quiz
- Corporations: Organization and Capital Stock Transactions (Weygandt, Kimmel, and Kieso, Ch. 13)
- Case discussion: (5) “Depreciation at Delta Air Lines: The 'Fresh Start'”
Week 10:
- Weekly Quiz
- Corporations: Dividends, Retained Earnings, and Income Reporting (Weygandt, Kimmel, and Kieso, Ch. 14)
Week 11:
- Weekly Quiz
- Managerial Accounting (Weygandt, Kimmel, and Kieso, Ch. 19)
Week 12:
- Weekly Quiz
- Case discussion: (6) “Biovail Corporation: Revenue Recognition and FOB Sales Accounting”
Week 13:
- Weekly Quiz
- Cost-Volume-Profit (Weygandt, Kimmel, and Kieso, Ch. 22)
Week 14:
- Weekly Quiz
- Case discussion: (7) “University Tees: Introducing fundamentals of management accounting in a small business“
Week 15:
- Final Semester Exam (Week 1-14)
成績評価方法 Evaluation Criteria
*成績は下記該当項目を基に決定されます。
*クラス貢献度合計はコールドコールと授業内での挙手発言の合算値です。
*クラス貢献度合計はコールドコールと授業内での挙手発言の合算値です。
| 講師用内規準拠 Method of Assessment | Weights |
|---|---|
| コールドコール Cold Call | 0 % |
| 授業内での挙手発言 Class Contribution | 10 % |
| クラス貢献度合計 Class Contribution Total | 10 % |
| 予習レポート Preparation Report | 0 % |
| 小テスト Quizzes / Tests | 20 % |
| シミュレーション成績 Simulation | 0 % |
| ケース試験 Case Exam | 40 % |
| 最終レポート Final Report | 0 % |
| 期末試験 Final Exam | 30 % |
| 参加者による相互評価 Peer Assessment | 0 % |
| 合計 Total | 100 % |
評価の留意事項 Notes on Evaluation Criteria
Students are expected to ask questions and contribute to discussions in the class. Active class participation will be noted and it represents 10% of the total grade. Weekly quizzes represent 20% of the total grade. Case studies assignments and discussion activities in the class contribute 40% of the final grade.使用ケース一覧 List of Cases
- 「Case 1 - Revenue Recognition at the Theater」、Accounting Perspectives
- 「Case 2 - Renovation Costs at the Golf Course」、Accounting Perspectives
- 「Case 3 - Signing Bonus and Related Costs for Professional Athletes」、Accounting Perspectives
- 「Maxwell and Company: Staff Auditor Embezzlement at a Small Client」、Issues in Accounting Education
- 「Depreciation at Delta Air Lines: The 'Fresh Start'」、Harvard Business School Brief Case
- 「Biovail Corporation: Revenue Recognition and FOB Sales Accounting」、Harvard Business School Brief Case
- 「University Tees: Introducing fundamentals of management accounting in a small business」、Journal of Accounting Education
教科書 Textbook
- Jerry J. Weygandt, Paul D. Kimmel, and Donald E. Kieso「Accounting Principles, 12th Edition」John Wiley & Sons, Inc.（2015）978-1-118-87505-6
参考文献・資料 Additional Readings and Resource
References for business news and accounting research:
• General business news:
The World Factbook: https://www.cia.gov/library/publications/the-world-factbook/
Bloomberg: https://www.bloomberg.com/
The Economist: https://www.economist.com/
The Wall Street Journal: https://www.wsj.com/
Market Watch http://www.marketwatch.com/
Financial Times: https://www.ft.com/
The Japan Times: https://www.japantimes.co.jp/news/business/
The Japan News: http://the-japan-news.com/news/business/
• Accounting standards:
IASPlus: https://www.iasplus.com/en/jurisdictions/
International Federation of Accountants: https://www.ifac.org/about-ifac/membership/member-organizations-and-country-profiles
• Big 4 accounting firms:
- PricewaterhouseCoopers (PwC): https://www.pwc.com/
- Ernst & Young (EY): http://www.ey.com/
- Deloitte Touche Tohmatsu (Deloitte): https://www2.deloitte.com/global/en.html
- KPMG: https://home.kpmg.com/xx/en/home.html
• General business news:
The World Factbook: https://www.cia.gov/library/publications/the-world-factbook/
Bloomberg: https://www.bloomberg.com/
The Economist: https://www.economist.com/
The Wall Street Journal: https://www.wsj.com/
Market Watch http://www.marketwatch.com/
Financial Times: https://www.ft.com/
The Japan Times: https://www.japantimes.co.jp/news/business/
The Japan News: http://the-japan-news.com/news/business/
• Accounting standards:
IASPlus: https://www.iasplus.com/en/jurisdictions/
International Federation of Accountants: https://www.ifac.org/about-ifac/membership/member-organizations-and-country-profiles
• Big 4 accounting firms:
- PricewaterhouseCoopers (PwC): https://www.pwc.com/
- Ernst & Young (EY): http://www.ey.com/
- Deloitte Touche Tohmatsu (Deloitte): https://www2.deloitte.com/global/en.html
- KPMG: https://home.kpmg.com/xx/en/home.html
授業調査に対するコメント Comment on Course Evaluation
-
担当教員のプロフィール About the Instructor
Frendy, Ph.D., CPA (inactive), completed his doctorate and master's degree at the Graduate School of Economics, Nagoya University, where he received the Japanese Government scholarship. He obtained a B.S. in Economics (Honors), majoring in accounting from Universitas Gadjah Mada, Indonesia. He holds an inactive U.S. Certified Public Accounting license from the State of Illinois and is a member of the American Institute of CPAs, the Institute of Management Accountants, and the Japan Accounting Association. He participated in the 2019 Global Colloquium on Participant-Centered Learning Workshop and the 2020 Case Writing Workshop at Harvard Business School.
His research interests include sustainable development, sustainability reporting & disclosures, corporate governance, audit, and financial accounting. He has presented papers at the American Accounting Association Annual Meeting, the European Accounting Association Annual Congress, the Japan Accounting Association Annual Conference, and other international conferences. He has published articles in international journals such as the Journal of Contemporary Accounting and Economics, the Journal of Accounting Literature, the Asian Review of Accounting, Regional Studies, Regional Science, and the Asia-Pacific Journal of Accounting & Economics. He serves as an editorial board member of the Indonesian Journal of Accounting Research and the Journal of Indonesian Economy and Business.
（実務経験 Work experience）
He has work experience as an audit associate at KPMG Indonesia, one of the global Big 4 audit firms, and as an external expert for a change management project for Kreston Digital Indonesia.
Refereed Articles
- (2024) Environmental Greenwashing in Japan: The Roles of Corporate Governance and Assurance. Meditari Accountancy Research 32(7): 2049-372X
- (2024) The application of the organizational learning perspective in explaining the government's internal auditor’s role development. Jurnal Tata Kelola Dan Akuntabilitas Keuangan Negara 10(1): 2549-452X
- (2024) Examining the Ability of Big Data Analytics to Investigate Financial Reporting Quality: A Comprehensive Bibliometric Analysis. Journal of Financial Reporting and Accounting 1985-2517
- (2024) Leveraging place-based resources for quality education: insights from a forest community outreach project in Japan. International Journal of Sustainability in Higher Education 1467-6370
- (2023) Digitalization in management accounting systems for urban SMEs in a developing country: A mediation model analysis. Cogent Economics & Finance 11 2332-2039