| 授業名 | Financial Accounting |
|---|---|
| Course Title | Financial Accounting |
| 担当教員 Instructor Name | Frendy |
| コード Couse Code | NUC414_N23A |
| 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 | 専門教育科目 / Specialized Subject |
| 学位 Degree | BBA |
| 開講情報 Terms / Location | 2023 UG Nisshin Term2 |
授業の概要 Course Overview
Misson Statementとの関係性 / Connection to our Mission Statement
The Financial Accounting course will extend upon the students understanding of accounting by contemplating the debates and ethical consequences inherent in contemporary accounting issues.
授業の目的（意義） / Importance of this course
The course is designed to provide an intermediate-level understanding of accounting from the perspectives of both the preparers and stakeholders in diverse industry and business settings.
到達目標 / Achievement Goal
Successful completion of this course will provide students with intermediate level accounting knowledge that focuses on the recording and analysis of important financial accounts in diverse business entities.
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)
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 significance of material financial accounts for stakeholders' decision making.
2. Record and report business activities using intermediate-level accounting concepts, procedures, and techniques.
3. Debates the importance of ethics and controls in financial accounting.
1. Gain an understanding of the significance of material financial accounts for stakeholders' decision making.
2. Record and report business activities using intermediate-level accounting concepts, procedures, and techniques.
3. Debates the importance of ethics and controls in financial accounting.
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, and it will be graded.
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 on both the group and in-class sessions is encouraged and will be assessed.
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, 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 on both the group and in-class sessions is encouraged and will be assessed.
授業スケジュール Course Schedule
第1日（Day1）
Accounting for Receivables●使用するケース
Luann J. Lynch (2017) “MGM Resorts International: Accounts Receivable” Darden Business Publishing No. UV7325.第2日（Day2）
Revenue Recognition●使用するケース
Martin Persson, Mitchell Stein, & Spencer Higgs (2017) “Tesla's Non-GAAP Accounting Measurements: Revenue Recognition and Stock-Based Compensation” Ivey Publishing No. W17544.第3日（Day3）
Intangible Assets: Cryptocurrencies●使用するケース
Xu Li & Tsun-kan Wan (2020) “Huobi Technology: Accounting for Cryptocurrencies as Intangible Assets” University of Hong Kong No. HK1265.第4日（Day4）
Financial Statement Fraud Analysis●使用するケース
Eileen Z. Taylor (2021) "Who’s the BOSS? Analysis of a Fraud" Journal of Forensic Accounting Research, Vol. 6, No. 1, American Accounting Association.第5日（Day5）
Fraud in Government●使用するケース
Lori L. Solsma, Joyce Njoroge, & Patrick H. Heaston (2021) "The City of Casey: A Blazing Fraud" Journal of Forensic Accounting Research, Vol. 6, No. 1, American Accounting Association.第6日（Day6）
Cybersecurity & Financial Accounting●使用するケース
Matthew Reidenbach & Ping Wang (2021) "Heartland Payment Systems: Cybersecurity Impact on Audits and Financial Statement Contingencies" Issues in Accounting Education, Vol. 36, No. 2, American Accounting Association.第7日（Day7）
Financial Audit●使用するケース
Aiyesha Dey, Trung Nguyen, Marshal Herrmann, & Julia Kelley (2021) “Financial Reporting at Mattel” Harvard Business School No. 122006.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 | 45 % |
| クラス貢献度合計 Class Contribution Total | 45 % |
| 予習レポート Preparation Report | 20 % |
| 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 | 35 % |
| 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
The final report represents 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 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.
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
"Frendy is a well-balanced Professor who has the difficult job of making finance cases both interesting as well as discussion-worthy. While some cases have been difficult to get through, Frendy has done a good job at staggering the good, controversial finance cases and ensuring there's a flow throughout the whole course."
"Some topics are complex and hard to understand."
"Some topics are complex and hard to understand."
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