Bookkeeping ｜ Syllabus data

Course Title

Bookkeeping

Course Title in English

Bookkeeping

Course Type

Major Courses

「-」

Eligible Students

School of Economics and Management

Target Grade

All

Course Numbering Code

KCCBG1MCA7

Credits

2.00Credits

The course numbering code represents the faculty managing the subject, the department of the target students, and the education category (liberal arts / specialized course). For detailed information, please download the separate manual from the upper right 'question mark'.

Type of Class

講義・演習 (Lecture/Seminar)

Eligible Year/Semester

Spring semester 2026

(Spring semester)

Instructor

Kazuma YAMASHITA

Affiliation

School of Economics and Management

Language of Instruction

English

Related SDGs

1／3／4／8／9

Office Hours and Location

Before or after class at the classroom

Contact

kazyamashita@muf.biglobe.ne.jp

Corresponding Diploma Policy

A double circle indicates the most relevant DP number and a circle indicates the associated DP.

Corresponding Undergraduate School DP

1◎／3〇

Corresponding Graduate School DP

ー

Corresponding University-Wide DP

N/a

Academic Goals of Teacher Training Course

ー

Course Objectives and Learning Outcome

【講義目的】
An organization, a company for example, has various stakeholders such as shareholders, investors, creditors, employees, customers and so on. The aim is to understand the significance of bookkeeping, accounting mechanism, procedures and accounting cycle.
【到達目標】
Achieve to learn process of bookkeeping of daily business transactions, accounting of transactions by account, then to prepare the financial statements, which is one of the means of reporting the financial information to stakeholders.

Subtitle and Keywords of the Class

(サブタイトル) ： Bookkeeping and Accounting for International Communication
(キーワード)： Bookkeeping and Accounting

Course Overview and Schedule

【講義内容】
Basic knowledge of Bookkeeping and Accounting and to understand process of preparing Financial statements.
【授業計画】
１. Orientation & Introduction to Bookkeeping
２. Discussion for Bookkeeping and Accounting
３. Basic Concepts of Bookkeeping (Lecture)
４. Basic Concepts of Bookkeeping (Exercise)
５. Transactions and Journal Entries (Lecture)
６. Transactions and Journal Entries (Exercise)
７. Journal and Ledger (Lecture)
８. Journal and Ledger (Exercise)
９. Review for previous chapters
１０. Workshop: Discussion for establishment of a company and prepare balancesheet for the company
１１. Trial Balance (Lecture)
１２. Trial Balance (Exercise)
１３. Adjustment Entries (Lecture)
１４. Adjustment Entries (Exercise)
１５. Review for the whole chapters

In-person/Remote Classification

In-person

Implementation Method and Remote Credit Limit Application

• In-person classes only
• Not subject to the cap on distance-education credits

Uses of Generative AI

Limited permission for use

Precautions for using Generative AI

When using generative AI, please pay attention to the contents described in “Guidelines on the Use of Generative AI in Education at the University of Hyogo (For Students)”.

Textbook

Text(テキスト)
International Accounting Certificate (国際会計検定) BATIC Subject I（日本語）
English translation text based on Bookkeeping and Accounting Test for International Communication (BATIC) issued by Chamber of Commerce 商工会議所発行公式テキストを基に英語に翻訳したテキスト

References

International Accounting Certificate (国際会計検定) BATIC Subject I（日本語）
Official Text and Exercise issued by Chamber Commerce 商工会議所発行公式テキストおよび公式問題集

Contents and Estimated Time for Pre- and Post- Learning (Preparation and Review)

【Preperation (予習)】
Review of class materials （text and exercise） provided prior to the class lecture
【Review (復習)】
Prepare and submit assignment (exercise) after the each lecture and review the feedback of the submitted assignmen

Contents of Active Learning

Q&A and discussion at the class room
Q&A after the class lecture and reiview of the feedback after submission of assignment

Grading Criteria and Methods

【Evaluation criteria (成績評価基準)】
Active speak out question and answer at the class. Submission of assignment and review feadback of assignment with question, if any
【Evaluation method (成績評価方法)】
For evaluation of grade, more than 60% of class attendance is essential.
Based on that, score will be calculated with 40% for submission of assignment and 60 % of examination.

How to Disclose Assignments and Exam Results

Submission of assignment after each lecture at “Task administration” of UNIPA.
Review the feedback for the submitted assignment and Q&A, if any.

Precautions and Requirements for Course Registration

N.A.

Practical Education

N.A.

Remarks

In cases where any differences arise between the English version and the original Japanese version, the Japanese version shall prevail as the official authoritative version.