| 授業名 | Introduction to BBA 2 (Accounting) |
|---|---|
| Course Title | Introduction to BBA 2 (Accounting) |
| 担当教員 Instructor Name | Frendy |
| コード Couse Code | NUC326_N20A |
| 授業形態 Class Type | 講義 Regular course |
| 単位 Credits | 2 |
| 言語 Language | EN |
| 学位 Degree | BSc |
| 開講情報 Terms / Location | 2020 UG Nisshin Term1 |
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 BBA (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 more advanced business courses that require understanding of accounting.
Course Objectives:
• Understand basic financial accounting concepts, techniques, and practices that cover accounting equation, recording, and adjusting transactions.
• Compile basic financial statements.
Course Objectives:
• Understand basic financial accounting concepts, techniques, and practices that cover accounting equation, recording, and adjusting transactions.
• Compile basic financial statements.
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
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 accounting in the economics decision making.
2. Analyze, record, and report transactions for business of service, merchandising, and manufacturing operations.
3. Record, summarize, and report business activities using accounting concepts, procedures, and techniques.
1. Explain the meaning and function of accounting in the economics decision making.
2. Analyze, record, and report transactions for business of service, merchandising, and manufacturing operations.
3. Record, summarize, and report business activities using accounting concepts, procedures, and techniques.
教育手法 Teaching Method
| 教育手法 Teaching Method | % of Course Time | |
|---|---|---|
| インプット型 Traditional | 85 % | |
| 参加者中心型 Participant-Centered Learning | ケースメソッド Case Method | 15 % |
| 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. The course requires continuous work throughout the term, which includes reading and solving cases conceptually and numerically.
2. Students are expected to attend all scheduled class meetings. Failure to attend all class sessions will negatively impact your final grade. 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. Individual case studies’ assignments, reports and presentations should be submitted before each class meeting using Google Classroom.
4. Use of phone, tablet, smart watch and other communication devices for purposes other than learning are strictly prohibited during class. Students using laptop for non-learning purposes during the classroom will be noted and it will negatively impact your final grade.
Office hours are available for students who need further clarification of concepts presented in lecture and require further assistance understanding the concepts.
Access to University Electronic Mail and Google Classroom:
Students are expected to have access to university email and Google Classroom. The syllabus, lecture slides, and other pertinent information will be distributed by Google Classroom and students are expected to check it frequently.
Learning Method:
This course combines the use of four learning methods: summaries of concepts and tools from the instructor, active learning, weekly quizzes, and a financial reporting final report.
Active Learning
Both group and individual active discussion is encouraged and will be assessed. In the classroom, students will be arranged in a 4-member group.
Weekly Quizzes
Weekly quizzes will be conducted at the beginning of classes to confirm students’ understanding of prior week materials.
Individual Financial Reporting Final Report
Instructor will assign students with a final term report that is due one week after the last class meeting (Week 8). Further details on the report will be available during the course.
1. The course requires continuous work throughout the term, which includes reading and solving cases conceptually and numerically.
2. Students are expected to attend all scheduled class meetings. Failure to attend all class sessions will negatively impact your final grade. 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. Individual case studies’ assignments, reports and presentations should be submitted before each class meeting using Google Classroom.
4. Use of phone, tablet, smart watch and other communication devices for purposes other than learning are strictly prohibited during class. Students using laptop for non-learning purposes during the classroom will be noted and it will negatively impact your final grade.
Office hours are available for students who need further clarification of concepts presented in lecture and require further assistance understanding the concepts.
Access to University Electronic Mail and Google Classroom:
Students are expected to have access to university email and Google Classroom. The syllabus, lecture slides, and other pertinent information will be distributed by Google Classroom and students are expected to check it frequently.
Learning Method:
This course combines the use of four learning methods: summaries of concepts and tools from the instructor, active learning, weekly quizzes, and a financial reporting final report.
Active Learning
Both group and individual active discussion is encouraged and will be assessed. In the classroom, students will be arranged in a 4-member group.
Weekly Quizzes
Weekly quizzes will be conducted at the beginning of classes to confirm students’ understanding of prior week materials.
Individual Financial Reporting Final Report
Instructor will assign students with a final term report that is due one week after the last class meeting (Week 8). Further details on the report will be available during the course.
授業スケジュール Course Schedule
第1日（Day1）
• Syllabus discussion and course introduction• What is Accounting?
• Type of Business Ownership
• Careers in Accounting
• Accounting Equation
• Continuing Case 1: Opening a Takoyaki Stand
第2日（Day2）
• Weekly quiz• Accounting in Action (Weygandt et al., 2015: Chapter 1)
• The Recording Process (Weygandt et al., 2015: Chapter 2)
• Continuing Case 1 - Alternate: Opening a Takoyaki Stand
第3日（Day3）
• Weekly quiz• Inventory (Work in Process and Finished Inventory)
• Sales, Cost of Goods Sold and Gross Profit
• Accounts Receivable
• Accounts Payable
• Continuing Case 2: Takoyaki Sales and Expanding the Takoyaki Products
第4日（Day4）
• Weekly quiz• Prepaid Expense – Prepaid Insurance
• Accrued Expense – Wages Payable
• Adjusting the Accounts (Weygandt et al., 2015: Chapter 3)
• Continuing Case 3: Fire Insurance and Part-Time Employee Salary for the Takoyaki Stand
第5日（Day5）
• Weekly quiz• Property, Plant, and Equipment
• Depreciation – Straight Line
• Continuing Case 4: Takoyaki Stand Equipments
第6日（Day6）
• Weekly quiz• Financial Statements: Income Statement, Owner’s Equity Statement, Cash Flow Statement, and Balance Sheet
• Completing the Accounting Cycle (Weygandt et al., 2015: Chapter 4)
• Continuing Case 6: Takoyaki Stand Financial Statements
第7日（Day7）
• Weekly quiz• Wrap up and comprehensive Accounting Cycle discussion.
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。
Your grade will be determined based on your total score on the following items:
Final exam 40%
Discussion participation and attendance 40%
Weekly quizzes and assignments 20%
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, sharing answers with others, copying answers or papers, or passing off someone else’s work as one’s own.
Grades will be assigned as follows:
• 90–100 S
• 80–89 A
• 70-79 B
• 60-69 C
• 40-59 F-Retry
(Students could apply for a make-up report and get another opportunity to revise the final report. Students who submit the revised final report that pass the grade of 60 will be assigned with C grade)
• Below 40 F
*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 | 40 % |
| クラス貢献度合計 Class Contribution Total | 40 % |
| 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 | 0 % |
| 最終レポート Final Report | 0 % |
| 期末試験 Final Exam | 40 % |
| 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
Grading:Your grade will be determined based on your total score on the following items:
Final exam 40%
Discussion participation and attendance 40%
Weekly quizzes and assignments 20%
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, sharing answers with others, copying answers or papers, or passing off someone else’s work as one’s own.
Grades will be assigned as follows:
• 90–100 S
• 80–89 A
• 70-79 B
• 60-69 C
• 40-59 F-Retry
(Students could apply for a make-up report and get another opportunity to revise the final report. Students who submit the revised final report that pass the grade of 60 will be assigned with C grade)
• Below 40 F
教科書 Textbook
- Mitchell Franklin, Patty Graybeal, and Dixon Cooper「Principles of Accounting, Volume 1: Financial Accounting」OpenStax Rice University（2019）978-1-947172-67-8
参考文献・資料 Additional Readings and Resource
Students must be able to access and download the following open access textbook for free. The download link is provided below. The textbook will be used as the primary source of learning accounting concepts and group presentations throughout the course.
Download for free at https://openstax.org/details/books/principles-financial-accounting
Download for free at https://openstax.org/details/books/principles-financial-accounting
授業調査に対するコメント Comment on Course Evaluation
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担当教員のプロフィール About the Instructor
Frendy, Ph.D., CPA (IL), completed his doctorate and master's degree at the Graduate School of Economics, Nagoya University, where he received the Japanese Government (MEXT) scholarship. He obtained a B.S. in Economics (Honors), majoring in Accounting, from the Faculty of Economics and Business, Universitas Gadjah Mada, Indonesia. He holds a U.S. Certified Public Accounting license from the State of Illinois and is a member of the American Institute of CPAs (AICPA), the Institute of Management Accountants (IMA), and the Japan Accounting Association (JAA). 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 (AAA) Annual Meeting, the European Accounting Association (EAA) 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) 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
- (2023) Employing String Similarity Metrics of Partners to Estimate Audit Team Continuity: Determinant and Its Effects on Audit Outcomes and Pricing. Journal of Accounting Literature 0737-4607
- (2023) Regional Sustainable Development Using a Quadruple Helix Approach in Japan. Regional Studies, Regional Science
- (2022) Using Fuzzy TOPSIS and Balanced Scorecard for Kaizen Evaluation. Business Systems Research