| 授業名 | Introduction to Accounting |
|---|---|
| Course Title | Introduction to Accounting |
| 担当教員 Instructor Name | Liu Lian |
| コード Couse Code | NUC436_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 (balansheet, 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 statement
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 statement.
3. Gain understanding on the formats and purpose of balance sheet, income statement, and statement of cash flow.
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 statement.
3. Gain understanding on the formats and purpose of balance sheet, income statement, and statement of cash flow.
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 | 30 % | |
| 参加者中心型 Participant-Centered Learning | ケースメソッド Case Method | 70 % |
| 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, 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 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, 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 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, AmericanAccounting 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。
*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 | 70 % |
| クラス貢献度合計 Class Contribution Total | 70 % |
| 予習レポート Preparation Report | 0 % |
| 小テスト Quizzes / Tests | 15 % |
| 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
教科書 Textbook
- Mitchell Franklin, Patty Graybeal, and Dixon Cooper「Principles of Accounting, Volume 1: Financial Accounting」OpenStax Rice University（2019）
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
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
Teaching this course for the first time
担当教員のプロフィール About the Instructor
Refereed Articles
- (2025) How Has the Renminbi’s Role in Non-USD Currency Markets Evolved After COVID-19? An Analysis Based on Spillover Effects. International Journal of Financial Studies 13(1): 2227-7072
- (2024) Climate Change and Corporate Financial Performance. Journal of Risk and Financial Management 17(7): 1911-8066
- (2023) The Effect of ESG performance on the stock market during the COVID-19 Pandemic-Evidence from Japan. Economic Analysis and Policy 79 2204-2296
- (2023) Spillover effect of the RMB and Non-USD currencies after the COVID-19 pandemic: Evidence captured from 30-minute high frequency data. International Review of Economics & Finance 84 1059-0560
- (2022) Smart assessment and forecasting framework for healthy development index in urban cities. Cities 131(Cities): 1873-6084