G6173100 Introduction to Bookkeeping

Hiroshima University Syllabus

Japanese

Academic Year 2025Year School/Graduate School School of Economics Economics Day Course

Lecture Code G6173100 Subject Classification Specialized Education

Subject Name 簿記概論

Subject Name
（Katakana）ボキガイロン

Subject Name in
English Introduction to Bookkeeping

Instructor FUJII TOSHIHISA

Instructor
(Katakana) フジイ　トシヒサ

Campus Higashi-Hiroshima Semester/Term 2nd-Year, First Semester, 2Term

Days, Periods, and Classrooms (2T) Thur1-4：ECON B257

Lesson Style Lecture Lesson Style
(More Details) Face-to-face

Credits 2.0 Class Hours/Week 4 Language of Instruction J : Japanese

Course Level 2 : Undergraduate Low-Intermediate

Course Area（Area） 24 : Social Sciences

Course Area（Discipline） 04 : Management

Eligible Students 2nd year or above

Keywords

Special Subject for Teacher Education 　 Special Subject 　

Class Status
within Educational
Program
(Applicable only to targeted subjects for undergraduate students)
Criterion referenced
Evaluation
(Applicable only to targeted subjects for undergraduate students)

Class Objectives
/Class Outline Understanding Social role of Bookkeeping

Class Schedule lesson1 Guidance
lesson2 An intention of Bookkeeping
lesson3 A Mean of Transaction and Journalizing
lesson4 Book entry
lesson5 Settlement and Financial statements 1
lesson6 Cash and deposits with banks
lesson7 Merchandise
lesson8 Accounts receivable and Accounts payable
lesson9 Debts and Credits
lesson10 A bill
lesson11 Fixed assets
lesson12 A capital and Provision
lesson13 Settlement and Financial statements 2
lesson14 Settlement and Financial statements 3
lesson15 Overall summary
Lesson16 Regular examination

Text/Reference
Books,etc. 教科書：渡部裕垣編著『新検定簿記講義３級　商業簿記』，中央経済社

PC or AV used in
Class,etc. Text

(More Details)

Learning techniques to be incorporated Quizzes/ Quiz format

Suggestions on
Preparation and
Review Review what I learned today

Requirements Bookkeeping classes will cover new material based on previously acquired knowledge. Students are required to attend all classes and ensure that they understand the content of each class.

Grading Method Regular examination and Learning attitud

Practical Experience Experienced

Summary of Practical Experience and Class Contents based on it Tax Lower

Message A calculator is required.

Other Please fill in the class improvement questionnaire which is carried out on all classes. Instructors will reflect on your feedback and utilize the information for improving their teaching.

Please fill in the class improvement questionnaire which is carried out on all classes.
Instructors will reflect on your feedback and utilize the information for improving their teaching.

Academic Year	2025Year	School/Graduate School	School of Economics Economics Day Course
Lecture Code	G6173100	Subject Classification	Specialized Education
Subject Name	簿記概論
Subject Name （Katakana）	ボキガイロン
Subject Name in English	Introduction to Bookkeeping
Instructor	FUJII TOSHIHISA
Instructor (Katakana)	フジイ　トシヒサ
Campus	Higashi-Hiroshima	Semester/Term	2nd-Year, First Semester, 2Term
Days, Periods, and Classrooms	(2T) Thur1-4：ECON B257
Lesson Style	Lecture	Lesson Style (More Details)	Face-to-face

Credits	2.0	Class Hours/Week	4	Language of Instruction	J : Japanese
Course Level	2 : Undergraduate Low-Intermediate
Course Area（Area）	24 : Social Sciences
Course Area（Discipline）	04 : Management
Eligible Students	2nd year or above
Keywords
Special Subject for Teacher Education		Special Subject
Class Status within Educational Program (Applicable only to targeted subjects for undergraduate students)
Criterion referenced Evaluation (Applicable only to targeted subjects for undergraduate students)
Class Objectives /Class Outline	Understanding Social role of Bookkeeping
Class Schedule	lesson1 Guidance lesson2 An intention of Bookkeeping lesson3 A Mean of Transaction and Journalizing lesson4 Book entry lesson5 Settlement and Financial statements 1 lesson6 Cash and deposits with banks lesson7 Merchandise lesson8 Accounts receivable and Accounts payable lesson9 Debts and Credits lesson10 A bill lesson11 Fixed assets lesson12 A capital and Provision lesson13 Settlement and Financial statements 2 lesson14 Settlement and Financial statements 3 lesson15 Overall summary Lesson16 Regular examination
Text/Reference Books,etc.	教科書：渡部裕垣編著『新検定簿記講義３級　商業簿記』，中央経済社
PC or AV used in Class,etc.	Text
(More Details)
Learning techniques to be incorporated	Quizzes/ Quiz format
Suggestions on Preparation and Review	Review what I learned today
Requirements	Bookkeeping classes will cover new material based on previously acquired knowledge. Students are required to attend all classes and ensure that they understand the content of each class.
Grading Method	Regular examination and Learning attitud
Practical Experience	Experienced
Summary of Practical Experience and Class Contents based on it	Tax Lower
Message	A calculator is required.
Other	Please fill in the class improvement questionnaire which is carried out on all classes. Instructors will reflect on your feedback and utilize the information for improving their teaching.
Please fill in the class improvement questionnaire which is carried out on all classes. Instructors will reflect on your feedback and utilize the information for improving their teaching.

Back to syllabus main page