| 授業名 | Introduction to Accounting |
|---|---|
| Course Title | Introduction to Accounting |
| 担当教員 Instructor Name | Frendy |
| コード Couse Code | NUC435_N25B |
| 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 | 2025 UG Nisshin Term4 |
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 understanding on how business transactions are recorded, summarized, and reported into financial statements (balance sheet, income statement, and statement of cash flows). Students will also gain understanding on in the importance and the role of accounting internal control, legal, tax, and audit in financial reporting and statements.
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 of the preparers of the financial statements (balance sheet, income statement, and statement of cash flows).
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 in accounting and finance such as Certified Public Accountant (CPA) and Certified Financial Analyst (CFA) 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)
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. Understand the process that generate financial statements.
3. Gain understanding on the formats and purpose of balance sheet, income statement, and statement of cash flows.
4. Understand the internal control, legal, tax, and audit dimensions of financial reporting.
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. Understand the process that generate financial statements.
3. Gain understanding on the formats and purpose of balance sheet, income statement, and statement of cash flows.
4. Understand the internal control, legal, tax, and audit dimensions of financial reporting.
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.
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.
授業スケジュール Course Schedule
第1日（Day1）
Basic Financial Accounting Concepts●使用するケース
Wendy J. Bailey & Janet A. Samuels (2018) "Analyzing Two Investments—An Instructional Case to Introduce Basic Financial Accounting Concepts" Issues in Accounting Education, Vol. 33, No. 4, American Accounting Association.*NOTE: Case selection might change during the actual course.
第2日（Day2）
Accrual Concept●使用するケース
David W. Young & James E. Reece (2018) “Larkin Motel” The Crimson Group No. TCG057.*NOTE: Case selection might change during the actual course.
第3日（Day3）
Income Statement and Balance Sheet●使用するケース
Richard H. Mimick, Elizabeth M.A. Grasby, & Lindsay Brock (2024) “Forest City Tennis Club - Pro Shop and Bar Lounge” Ivey Publishing No. 909B08.*NOTE: Case selection might change during the actual course.
第4日（Day4）
Income Statement, Balance Sheet, and Statement of Cash Flows●使用するケース
Marc P. Picconi, Kimberly J. Smith, & Alexander Woods (2013) "Arborista, Inc.: An Instructional Resource Case" Issues in Accounting Education, Vol. 28, No. 3, American Accounting Association.*NOTE: Case selection might change during the actual course.
第5日（Day5）
Internal Control for 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.*NOTE: Case selection might change during the actual course.
第6日（Day6）
Legal, Tax, and Audit Aspects of Financial Accounting●使用するケース
Kerry K. Inger, James H. Long, Tina M. Loraas, & Jonathan D. Stanley (2013) "The Mysterious Case of the Loaded Leprechaun" Issues in Accounting Education, Vol. 28, No. 4, American Accounting Association.*NOTE: Case selection might change during the actual course.
第7日（Day7）
Capstone Financial Accounting Case Analysis●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.*NOTE: Case selection might change during the actual course.
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, using generative AI for assignments or reports without proper citations, copying answers, 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 | 20 % |
| 授業内での挙手発言 Class Contribution | 50 % |
| クラス貢献度合計 Class Contribution Total | 70 % |
| 予習レポート Preparation Report | 5 % |
| 小テスト Quizzes / Tests | 10 % |
| 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 | 15 % |
| 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 15% of the grade. Students are expected to ask questions and actively contribute to the class discussions. Cold/warm call and active contribution during class and group discussions will be graded and they represent 70% of the total grade. Quizzes and weekly case studies assignments (preparation reports) contribute to 10% and 5% of the grade, respectively.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, using generative AI for assignments or reports without proper citations, copying answers, 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」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."
"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) Environmental Greenwashing in Japan: The Roles of Corporate Governance and Assurance. Meditari Accountancy Research 32(7): 2049-372X
- (2024) The application of the organizational learning perspective in explaining the government's internal auditor’s role development. Jurnal Tata Kelola Dan Akuntabilitas Keuangan Negara 10(1): 2549-452X
- (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