Syllabus data
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Teacher name ： Yoichiro TSUZUKI
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Course Title
Introductory Accounting
Course Title in English
Introductory Accounting
Course Type
Basic specialized courses (Specialization-related courses)
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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
Fall semester 2026
(Fall semester)
Instructor
Yoichiro TSUZUKI
Affiliation
School of Economics and Management
Language of Instruction
English
Related SDGs
N/a
Office Hours and Location
After class in the lecture room.
Contact
tsuzuki@em.u-hyogo.ac.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◎／2◎／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
【Course Objectives】
The main objective of this course is to provide students with basic knowledge of financial accounting. 【Course Goals】 By the end of this course, students will: ・Understand the basic theories of financial accounting. ・Be able to perform elementary analyses of financial statements Subtitle and Keywords of the Class
Keywords: Financial Accounting
Course Overview and Schedule
１．Introduction
２．Definition of Accounting ３．Balance Sheet -Overview and Asset Section- ４．Balance Sheet -Asset Concept and Measurement- ５．Balance Sheet -Liability and Equity Sections- ６．Profit and Loss Statement ７．Profit and Loss Statement -Recognition Problem- ８．Mid-term Examination ９．Cost of Sales １０．Depreciation １１．Cash Flow Statement １２．Basic Concepts １３．Bookkeeping and Financial Statements １４．Financial Statement Analysis １５．Review Note: The schedule and content are subject to change depending on students’ progress and understanding. In-person/Remote Classification
In-person
Implementation Method and Remote Credit Limit Application
In-person Classes only
Uses of Generative AI
Fully permitted
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)” In this course, the use of generative AI is fully permitted for all activities, including in-class work, preparation and review, and the creation of reports or other deliverables. No restrictions are imposed on its use. However, submitting AI-generated output directly as assignments or reports is strictly prohibited. It is important to verify factual accuracy and check/add sources and references for any content generated by AI.
Textbook
No textbook is required.
References
Anthony, R. N. and Breitner, L. K., “Core Concepts of Accounting, Eighth Edition, 2003, Person Prentice Hall. ISBN 0-13-040671-6.
Contents and Estimated Time for Pre- and Post- Learning (Preparation and Review)
【Preparation and Review】
・Preparation: Pre-read the materials provided (approx. 30 hours). ・Review: Check your understanding of the course content (approx. 30 hours). Contents of Active Learning
This course does not adopt active learning methods.
Grading Criteria and Methods
Grades will be based on students’ level of understanding of the basic theory of financial accounting.
・Assignment: 30% ・Examination: 70% How to Disclose Assignments and Exam Results
Results will be disclosed in class.
Precautions and Requirements for Course Registration
Students are required to attend all classes.
Practical Education
Not applicable.
Remarks
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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.
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