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.

Course Objectives and Learning Goals:
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 write both preparation notes and class notes to demonstrate their efforts in self-study, understanding of the class materials, and contribution to the class discussion.
• 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.

*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。

After completion of the course, students are expected to be able to:
1. Gain an understanding of the concepts and function of accounting so it can be used as a useful tool for communication, monitoring, resource allocation, and economic decision making.
2. Communicate business activities using accounting concepts, procedures, and techniques.
4. Apply basic accounting principles in a personal financial environment.

教育手法 Teaching Method		% of Course Time
インプット型 Traditional		40 %
参加者中心型 Participant-Centered Learning	ケースメソッド Case Method	30 %
	フィールドメソッド Field Method	30 %
合計 Total		100 %

Student’s Responsibilities:
1. The course requires continuous work throughout the term, which includes reading and solving cases conceptually and numerically, and participating in the Personal Financial Reporting Project.
2. Students must meet ¾ or more of attendance rate (of the total lecture time) for each course in order to be eligible for credits and grades. Failure to attend all class sessions will negatively impact the final grade. Class sessions should not be missed unless an emergency takes place, in which case students should notify the instructor via email before class.
3. Use of phone, tablet, smartwatch and other communication devices for purposes other than learning are strictly prohibited during class. Students using the laptop for non-learning purposes during the classroom will be noted, and it will negatively impact the 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 the following learning methods: active learning method through lecture, weekly quiz and homework, case and class discussion; class notes; 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.

Class Notes
The lecturer will distribute blank class notes at the beginning of the class. Students will write the summary of learning points they learned and their contribution to both the class and the case discussion during the class (1 page). The handwritten class notes will be submitted at the end of the class.

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.

Field Method: The Personal Financial Reporting Project (PFRP) – Experience and Learn
(Adapted from Arel et al., 2011, The Personal Financial Reporting Project: A Student-Based Comprehensive Learning Project, Issues in Accounting Education, Vol. 26, No. 4, pp. 777-796.)

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 two-weeks 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.

The project consists of five parts. Each subsequent part of the project builds upon the previous part by adding a new component of your personal financial statements. This project requires your attention to these points:
• Students need to collect the necessary financial information continuously during the term.
• Your financial information is personal and will only be used for grading your assignments. All PFRP assignments are submitted through Google Classroom and are only accessible to the lecturer, so there should be no concern of privacy.
• Please complete each part on time.

Students are required to make at least one office hour appointment with the lecturer to discuss the project during the term. Further details on this project will be provided in the class.

*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。

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	30 %
クラス貢献度合計 Class Contribution Total	30 %
予習レポート Preparation Report	10 %
小テスト Quizzes / Tests	30 %
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	30 %
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

Grading:
Your grade will be determined based on your total score on the following items:
• The Personal Financial Reporting Project (Part 2, 3 and 4) 30%
• Class notes & class participation 30%
• Weekly quiz (6 quizzes) 15%
• Weekly homework (6 assignments) 15%
• Individual case studies assignments 10%

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. Class notes and discussion activities in the class will be graded and they represent 30% of the total grade. The weekly quiz and homework contribute to 15% of the grade, respectively. Individual case studies assignments contribute 10% of the final grade.

Grades will be assigned as follows:
• 90–100 S
• 80–89 A
• 70-79 B
• 60-69 C
• 40-59 F-Retry
(Students with F-retry grade 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.

• Mitchell Franklin, Patty Graybeal, and Dixon Cooper「Principles of Accounting, Volume 1: Financial Accounting」OpenStax Rice University（2019）978-1-947172-67-8

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

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（実務経験 Work experience）

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