シラバス Syllabus

授業名 Introduction to Accounting
Course Title Introduction to Accounting
担当教員 Instructor Name Frendy
コード Couse Code NUC411_N21B
授業形態 Class Type 講義 Regular course
授業形式 Class Format Live Virtual
単位 Credits 2
言語 Language EN
科目区分 Course Category 専門教育科目 / Specialized Subject
学位 Degree BBA
開講情報 Terms / Location 2021 UG Nisshin Term3

授業の概要 Course Overview


Students taking this course will develop basic accounting knowledge and analysis skills that are necessary to critically evaluate information disclosed in financial statements. Students will also analyze adverse consequences of unethical practices of financial reporting.
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. 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.
○ 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 are aware of the diverse business settings and environments through the case discussions.
■ Students could apply the accounting principles in the context of their unique personal financial situation via the Personal Financial Reporting Project.

○ LG3 - Ethical Decision Making
■ Students are aware of the ethical behavior and consequences inherent in the financial reporting process

○ LG4 - Effective Communication
■ Students record and write reports that summarize the outcomes of the Personal Financial Reporting Project.
■ Students work together in a small group to present conceptual and technical knowledge from the textbook through the weekly presentations.
■ Students actively discuss assigned cases in both small group and class settings.

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
LG6 Managerial Perspectives (BBA)

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. 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.
3. Apply basic accounting principles in a personal financial environment.

SDGsとの関連性 Relevance to Sustainable Development Goals

Goal 9 産業と技術革新の基盤をつくろう(Industry, Innovation and Infrastructure)

教育手法 Teaching Method

教育手法 Teaching Method % of Course Time
インプット型 Traditional 20 %
参加者中心型 Participant-Centered Learning ケースメソッド Case Method 80 %
フィールドメソッド Field Method 0 %
合計 Total 100 %

学習方法、レポート、課題に対するフィードバック方法 Course Approach, Report, Feedback methods

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
To understand the accounting concepts introduced in this course, students will be assigned 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 solutions 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 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.

The Personal Financial Reporting Simulation (PFRS) – 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.

The project consists of four parts and 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 for a continuous period during the term.
• All the assignments are submitted through Google Classroom and are only accessible to the lecturer. Your information will only be used for grading. If you have any privacy concerns, please contact the professor.
• Each part of the project should be completed on time.
Students are required to make at least one office hour appointment with the lecturer by Zoom meetings or emails to discuss the project during the term. Further details on this project will be provided in the class.

授業スケジュール Course Schedule

第1日(Day1)

Role of Accounting in Society and Introduction to Financial Statements

●使用するケース
Frendy (2021) “Java Education Center (A) – Planning” NUCB Business School Case No. 18-145.

第2日(Day2)

Analyzing and Recording Transactions

●使用するケース
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)

The Adjustment Process

●使用するケース
Frendy (2021) “Java Education Center (B) – First Quarter Results” NUCB Business School Case No. 18-146.

第4日(Day4)

Completing the Accounting Cycle

●使用するケース
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)

Merchandising Transactions

●使用するケース
Elizabeth M.A. Grasby & Joanne Lansink (2017) “Up-In-Smoke Corporation” Ivey Publishing No. 999B06.

第6日(Day6)

Analyzing Financial Statements

●使用するケース
Fred Phillips (2015) "Evaluating Financial Results at Graphic Apparel Corporation (GAC): The Impact of Accounting Policies" Issues in Accounting Education, Vol. 30, No. 1, American Accounting Association.

第7日(Day7)

Fraud, Internal Controls, and Cash

●使用するケース
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。
講師用内規準拠 Method of Assessment Weights
予習レポート Preparation Report 20 %
コールドコール Cold Call 0 %
授業内での挙手発言 Class Contribution 45 %
ケース試験 Case Exam 0 %
参加者による相互評価 Peer Assessment 0 %
シミュレーション成績 Simulation 0 %
小テスト Quizzes / Tests 0 %
最終レポート Final Report 35 %
期末試験 Final Exam 0 %
合計 Total 100 %

評価の留意事項 Notes on Evaluation Criteria

The Personal Financial Reporting Project (the final report) represent 35% 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 45% of the total grade. The weekly quiz and individual case studies assignments each contributes to 20% of the 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.

使用ケース一覧 List of Cases

    ケースは使用しません。

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

The textbook will be used as the primary source of learning accounting concepts throughout the course. Students must access and download the following open access textbook. 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

"The professor encouraged us to be better team leaders and to speak out more in class."
"I think, as an introductory class, it was a little too intense for the students who never did accounting before."
"Different examples of accounting with many different situations were presented to make sure as many situations are covered. It has helped me in managing my personal finance."

担当教員のプロフィール About the Instructor 


Frendy, Ph.D., CPA (US-IL) completed his doctorate and master degree from the Graduate School of Economics, Nagoya University, where he was the recipient of the Japanese Government (MEXT) scholarship. He obtained a B.S. in Economics (Honors) with a major in Accounting from the Faculty of Economics and Business, Universitas Gadjah Mada, an AACSB accredited business school in Indonesia. He is holding a U.S. Certified Public Accounting (CPA) license from the State of Illinois and a member of the American Institute of CPAs (AICPA), the Institute of Management Accountants (IMA), and the Japan Accounting Association (JAA). He participated at the 2019 Global Colloquium on Participant-Centered Learning Workshop and the 2020 Case Writing Workshop at the Harvard Business School.

His research interests include corporate governance, auditing, 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 accounting journals such as the Journal of Contemporary Accounting and Economics, the Asian Review of Accounting, and the Asia-Pacific Journal of Accounting & Economics.

(実務経験 Work experience)


He has work experience as an audit associate in KPMG Indonesia, one of the global Big 4 audit firms.

Refereed Articles

  • (2020) The Relevance of the Keiretsu Affiliation on Disclosure Quality in Contemporary Japanese Economy. Asia-Pacific Journal of Accounting & Economics
  • (2019) How Does the Revelation of Olympus Fraud Affect Japanese Auditor’s Reputation?. NUCB Insight 8
  • (2018) Big N and Non-Big N Audit Pricing Competitiveness in Japan during transition from Big 4 to Big 3 Period. Open Journal of Accounting 7(1): 2169-3412
  • (2017) Does Recycling Improve Information Usefulness of Income? The Case of Japan. Asian Review of Accounting 25(3): 1321-7348
  • (2016) Influence of the audit market shift from Big 4 to Big 3 on audit firms' industry specialization and audit quality: Evidence from Japan. Academy of Accounting and Financial Studies Journal 20(3): 1528-2635






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