| 授業名 | Introduction to Accounting |
|---|---|
| Course Title | Introduction to Accounting |
| 担当教員 Instructor Name | Frendy |
| コード Couse Code | NUC406_N20B |
| 授業形態 Class Type | 講義 Regular course |
| 単位 Credits | 2 |
| 言語 Language | EN |
| 学位 Degree | BBA |
| 開講情報 Terms / Location | 2020 UG Nisshin Term3 |
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 provide an introductory level understanding of financial accounting for prospective consumers of corporate financial information, such as managers, stockholders, financial analysts, and creditors. The course focuses on how corporate investments, financing, and operating activities are recorded in the income statement, balance sheet, and statement of cash flows. Students taking this course will develop basic accounting knowledge and corporate financial statement analysis skills that are necessary to interpret financial accounting information disclosed in financial statements. Successful completion of this course will provide students will prerequisite knowledge necessary to study more advanced finance and accounting courses in the Global BBA program. Students who are interested in pursuing future professional credential examinations such as Certified Public Accountant (CPA) will also greatly benefit from this course.
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
LG2 Diversity Awareness
LG3 Ethical Decision Making
LG4 Effective Communication
LG2 Diversity Awareness
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
LG1 Critical Thinking:
• Students can explain the importance of accounting in the decision making of investors, creditors, and other business stakeholders.
• Students can understand fundamental financial accounting concepts that cover conceptual framework, accounting cycle and principles, financial statements elements, and disclosures.
• Students can apply conceptual knowledge learned from the textbook, exercises, and cases and critically assess the applicability of the knowledge to the assigned case (the Case Method) and their unique personal situation (the Personal Financial Reporting Project).
LG2 Diversity Awareness:
• Students consider the diverse business situations (the Case Method) and their unique personal financial situation (the Personal Financial Reporting Project) and adopt appropriate accounting principles in order to provide useful information for decision making.
LG3 Ethical Decision Making:
• Students can understand how the use of judgment in the financial reporting process is essential for both the preparation and interpretation of accounting information for the decision-making process.
LG4 Effective Communication:
• Students effectively present the concepts introduced in the textbooks through group presentations and compile a report that summarizes the outcomes of the Personal Financial Reporting Project.
• Students can work together in a small group to present conceptual and technical knowledge from the textbook through the weekly presentations.
• Students can actively discuss assigned cases in both small group and class settings.
• Students can explain the importance of accounting in the decision making of investors, creditors, and other business stakeholders.
• Students can understand fundamental financial accounting concepts that cover conceptual framework, accounting cycle and principles, financial statements elements, and disclosures.
• Students can apply conceptual knowledge learned from the textbook, exercises, and cases and critically assess the applicability of the knowledge to the assigned case (the Case Method) and their unique personal situation (the Personal Financial Reporting Project).
LG2 Diversity Awareness:
• Students consider the diverse business situations (the Case Method) and their unique personal financial situation (the Personal Financial Reporting Project) and adopt appropriate accounting principles in order to provide useful information for decision making.
LG3 Ethical Decision Making:
• Students can understand how the use of judgment in the financial reporting process is essential for both the preparation and interpretation of accounting information for the decision-making process.
LG4 Effective Communication:
• Students effectively present the concepts introduced in the textbooks through group presentations and compile a report that summarizes the outcomes of the Personal Financial Reporting Project.
• Students can work together in a small group to present conceptual and technical knowledge from the textbook through the weekly presentations.
• Students can actively discuss assigned cases in both small group and class settings.
教育手法 Teaching Method
| 教育手法 Teaching Method | % of Course Time | |
|---|---|---|
| インプット型 Traditional | 30 % | |
| 参加者中心型 Participant-Centered Learning | ケースメソッド Case Method | 70 % |
| 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
Studentʼs 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 studiesʼ assignments, reports and presentations should be submitted before each class meeting using Google Classroom.
4. Use of laptop, phone, tablet, smart watch and other communication devices for purposes other than learning are strictly prohibited.
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 the following learning methods: active learning and case method, weekly quiz and homework, and the Personal Financial Reporting Project.
Weekly Quiz and Homework
In order to understand accounting concepts introduced in this course, students will be assigned with homework and quiz. The homework will be assigned at the end of the course to test the knowledge learned in the class. The quiz tests accounting concepts learned in the previous week, and it will be given at the start of the class, and students are given 15 minutes to do the quiz. Grades for the weekly quiz and homework will be provided in the following week.
Case Method: Think, Argue and Learn
It is important that you adequately prepare for assigned case discussions before each class session. You will be expected to have reviewed and “solved” the case before the actual class discussion. Individual case solution to assignments should be uploaded to Google Classroom well before the class, and it will be graded.
At the beginning of each class session, 20 minutes will be dedicated to group discussions on the case(s) that have been assigned for discussion on that day. The member of each group will be randomly assigned at the beginning of each class session. Within the group, students are expected to first individually reflect on how they would answer the questions for the case. Then students should clarify their analysis in the class discussion session. Active discussion on both the group and in-class sessions is encouraged and will be assessed.
Simulation: The Personal Financial Reporting Project (PFRP) – Experience and Learn
This project is designed to reinforce students’ understanding of basic financial reporting concepts and their practical application to their personal financial situation. Students will complete a series of assignments where students will perform accounting cycle activities: identify personal assets and liabilities, record transactions (changes in assets, liabilities, revenue, and expenses), prepare financial statements, and write significant accounting policies. This project will help students understand their personal financial situation concerning earning, spending, investing, and saving activities using accounting concepts learned throughout 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 studiesʼ assignments, reports and presentations should be submitted before each class meeting using Google Classroom.
4. Use of laptop, phone, tablet, smart watch and other communication devices for purposes other than learning are strictly prohibited.
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 the following learning methods: active learning and case method, weekly quiz and homework, and the Personal Financial Reporting Project.
Weekly Quiz and Homework
In order to understand accounting concepts introduced in this course, students will be assigned with homework and quiz. The homework will be assigned at the end of the course to test the knowledge learned in the class. The quiz tests accounting concepts learned in the previous week, and it will be given at the start of the class, and students are given 15 minutes to do the quiz. Grades for the weekly quiz and homework will be provided in the following week.
Case Method: Think, Argue and Learn
It is important that you adequately prepare for assigned case discussions before each class session. You will be expected to have reviewed and “solved” the case before the actual class discussion. Individual case solution to assignments should be uploaded to Google Classroom well before the class, and it will be graded.
At the beginning of each class session, 20 minutes will be dedicated to group discussions on the case(s) that have been assigned for discussion on that day. The member of each group will be randomly assigned at the beginning of each class session. Within the group, students are expected to first individually reflect on how they would answer the questions for the case. Then students should clarify their analysis in the class discussion session. Active discussion on both the group and in-class sessions is encouraged and will be assessed.
Simulation: The Personal Financial Reporting Project (PFRP) – Experience and Learn
This project is designed to reinforce students’ understanding of basic financial reporting concepts and their practical application to their personal financial situation. Students will complete a series of assignments where students will perform accounting cycle activities: identify personal assets and liabilities, record transactions (changes in assets, liabilities, revenue, and expenses), prepare financial statements, and write significant accounting policies. This project will help students understand their personal financial situation concerning earning, spending, investing, and saving activities using accounting concepts learned throughout the course.
授業スケジュール Course Schedule
第1日（Day1）
• Course introduction and syllabus discussion• Case Discussion - Group (20 minutes)
• Case Discussion – In Class
• The Personal Financial Reporting Project Discussion
• Role of Accounting in Society (Chapter 1)
• Introduction to Financial Statements (Chapter 2)
●使用するケース
Accounting in a Start Up:Frendy (2019) “Java Education Center (A) – Planning” NUCB Business School Case No. 18-145.
第2日（Day2）
• Week 2 quiz (15 minutes)• Case Discussion - Group (20 minutes)
• Case Discussion – In Class
• The Personal Financial Reporting Project Discussion
• Analyzing and Recording Transactions (Chapter 3)
●使用するケース
Recording Transactions:Luann J. Lynch (2016) “A Simple Exercise in Accrual Accounting to Illustrate the Timing of Revenue and Expense Recognition” University of Virginia Darden School Foundation No. UV7133.
第3日（Day3）
• Week 3 quiz (15 minutes)• Case Discussion - Group (20 minutes)
• Case Discussion – In Class
• The Personal Financial Reporting Project Discussion
• The Adjustment Process (Chapter 4)
●使用するケース
Adjustment and Financial Statements Compilation of a Start Up:Frendy (2019) “Java Education Center (B) – First Quarter Results” NUCB Business School Case No. 18-146.
第4日（Day4）
• Week 4 quiz (15 minutes)• Case Discussion - Group (20 minutes)
• Case Discussion – In Class
• The Personal Financial Reporting Project Discussion
• Completing the Accounting Cycle (Chapter 5)
●使用するケース
Accounting Cycle:Richard H. Mimick, Elizabeth M.A. Grasby, Lindsay Brock (2019) “Forest City Tennis Club - Pro Shop and Bar Lounge” Ivey Publishing No. 909B08.
第5日（Day5）
• Week 5 quiz (15 minutes)• Case Discussion - Group (20 minutes)
• Case Discussion – In Class
• The Personal Financial Reporting Project Discussion
• Part 3 of the Personal Financial Reporting Project
• Merchandising Transactions (Chapter 6)
●使用するケース
Merchandising:Elizabeth M.A. Grasby, Joanne Lansink (2017) “Up-In-Smoke Corporation” Ivey Publishing No. 999B06.
第6日（Day6）
• Week 6 quiz (15 minutes)• Case Discussion - Group (20 minutes)
• Case Discussion – In Class
• The Personal Financial Reporting Project Discussion
• Long-Term Assets (Chapter 11)
●使用するケース
Fixed Assets:Robert N. Anthony, J. Brougher (2012) “Bramos Printing Company'” Harvard Business School Case No. 154001.
第7日（Day7）
• Week 7 quiz (15 minutes)• Case Discussion - Group (20 minutes)
• Case Discussion – In Class
• The Personal Financial Reporting Project Discussion
• Fraud, Internal Controls, and Cash (Chapter 8)
●使用するケース
Fraud and Internal Controls:Ming Jian , Chew King Lau (2018) “Happy Ice: Eyes on Cash” ABCC at Nanyang Tech University No. NTU192.
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。
The final grade distribution will be assigned following the following criteria:
• 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
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.
*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 | 15 % |
| 小テスト Quizzes / Tests | 15 % |
| シミュレーション成績 Simulation | 30 % |
| ケース試験 Case Exam | 0 % |
| 最終レポート Final Report | 0 % |
| 期末試験 Final Exam | 0 % |
| 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
Part 2, 3 & 4 of the Personal Financial Reporting Project represent 30% of the grade. Students are expected to ask questions and actively contribute to the class discussions. Discussion activities in the class will be graded and they represent 40% of the total grade. The weekly quiz contributes to 15% of the grade, respectively. Individual case studies assignments contribute 15% of the final grade.The final grade distribution will be assigned following the following criteria:
• 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
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.
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