シラバス Syllabus

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

The Financial Accounting course will extend upon the students understanding of accounting by contemplating the debates and ethical consequences inherent in contemporary accounting issues.
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.
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


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 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 %

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

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.

授業スケジュール Course Schedule


Accounting for Receivables

Luann J. Lynch (2017) “MGM Resorts International: Accounts Receivable” Darden Business Publishing No. UV7325.


Revenue Recognition

Martin Persson, Mitchell Stein, & Spencer Higgs (2017) “Tesla's Non-GAAP Accounting Measurements: Revenue Recognition and Stock-Based Compensation” Ivey Publishing No. W17544.


Intangible Assets: Cryptocurrencies

Xu Li & Tsun-kan Wan (2020) “Huobi Technology: Accounting for Cryptocurrencies as Intangible Assets” University of Hong Kong No. HK1265.


Financial Statement Fraud Analysis

Eileen Z. Taylor (2021) "Who’s the BOSS? Analysis of a Fraud" Journal of Forensic Accounting Research, Vol. 6, No. 1, American Accounting Association.


Fraud in Government

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.


Cybersecurity & Financial Accounting

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.


Financial Audit

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

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.

使用ケース一覧 List of Cases


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."

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

  • (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
  • (2022) Using Fuzzy TOPSIS and Balanced Scorecard for Kaizen Evaluation. Business Systems Research
  • (2022) Examining the fraud diamond theory through ethical culture variables: A study of regional development banks in Indonesia. Cogent Business & Management 9(1):
  • (2022) Application of learning organization 2.0: a case study of Ricoh Ena Forest Japan. The Learning Organization