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 NUC412_N24B
授業形態 Class Type 講義 Regular course
授業形式 Class Format On Campus
単位 Credits 2
言語 Language EN
科目区分 Course Category 教養教育科目 / Liberal Arts
学位 Degree BBA
開講情報 Terms / Location 2024 UG Nisshin Term3

授業の概要 Course Overview

Misson Statementとの関係性 / Connection to our Mission Statement

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.

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.

到達目標 / Achievement Goal


Successful completion of this course will provide students with the 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.

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 functions of accounting so it can be used as a useful tool for communication, monitoring, resource allocation, and economic decision-making.
2. Perform the accounting cycle that results in financial statements.
3. Apply basic accounting principles in a personal financial environment.

SDGsとの関連性 Relevance to Sustainable Development Goals

Goal 4 質の高い教育をみんなに(Quality Education)

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 %

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

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.

At the beginning of each class session, 15 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 in both the group and in-class sessions is encouraged and will be assessed.

Final Exam (Week 7)
Further details on the exercise will be provided in the class.

授業スケジュール Course Schedule

第1日(Day1)

Introduction to Accounting Concepts

●使用するケース
Xu Li & Tsun-kan Wan (2022) “A Gaming App: Introduction to Accounting Framework, Concepts, and Issues” University of Hong Kong No. HK1387.

第2日(Day2)

Accrual Accounting, Revenue, and Expense Recognition

●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)

Journal Entries

●使用するケース
Luann J. Lynch & Han Siew Sim (2013) “The Accounting Case @ Learning Team 50” Darden School of Business No. UV6680.

第4日(Day4)

Completing an 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)

Financial Statements Compilation

●使用するケース
Frendy (2023) “Java Education Center – First Quarter Challenges” NUCB Publishing No. 23-0002.

第6日(Day6)

Inventory Valuation

●使用するケース
William J. Bruns Jr., Sharon Bruns, & Susan S. Harmeling (2008) “Merrimack Tractors and Mowers, Inc.: LIFO or FIFO?” HBS Brief Cases No. 3217.

第7日(Day7)

Final Exam

●使用するケース
M. Cathy Claiborne and Kirkland A. Wilcox (2011) "Home Heaters: A Holistic View of the Financial Statements" Issues in Accounting Education, Vol. 26, No. 4, American Accounting Association.

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。
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 50 %
クラス貢献度合計 Class Contribution Total 50 %
予習レポート Preparation Report 15 %
小テスト Quizzes / Tests 0 %
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 35 %
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

Capstone exercise (Final Exam) represents 35% of the grade. Students are expected to record and summarize transactions from a short case that will be distributed and completed in the final week of the course. Discussion activities in the class will be graded and they represent 50% of the total grade. The weekly case studies assignments (preparation reports) contribute to 15% 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 (This is an open textbook)」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

"Breakout rooms were fun, we got to discuss among friends and classmates our own opinions. The professor gave us ample time to express our opinions during class discussions."
"Some theories were gone through quite quickly due to the pace of the lectures, hence additional homework or practices will be helpful for us to further understanding of the topics."
"The professor's way of making us practice certain accounting methods helps. The professor answers questions during class and tries his best to make us understand accounting."

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) 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
  • (2023) Regional Sustainable Development Using a Quadruple Helix Approach in Japan. Regional Studies, Regional Science
  • (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






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