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

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 The bookkeeping is technique to grasp the economic activities of the company based on a constant rule with a money amount of money digitally. I understand structure of the bookkeeping and aim for understanding the acquisition of the basic concept of the accounting and the need of financial statements.

Class Schedule lesson1： Basics of bookkeeping concept
lesson2： Basic structure of accounts
lesson3： Balance sheet, Income statement and Cashflow statements
lesson4： Concept of Assets, Debt, Capital
lesson5： Profit, Cost, concept of cashflow
lesson6： Borrowing and lending, journalization,  and posting of the title of account
lesson7： Making of a work sheet and financial statements
lesson8： Product buying and selling and the term end
lesson9： Cash transaction and checking account
lesson10：Instrument
lesson11：Marketable securities
lesson12：Credit obligation and debt owing
lesson13：Lending loss and Fixed asset
lesson14：Closing process and work sheet
lesson15:：Closing process and  preparing the financial statement

Text/Reference
Books,etc. TEXT：『2024年度版スッキリわかる日商簿記3級』　Author：滝澤ななみ　Company：TAC出版　ISBN code：9784300110010

PC or AV used in
Class,etc. Text

(More Details)

Learning techniques to be incorporated

Suggestions on
Preparation and
Review lesson1 ~ lesson15：Read the text beforehand and do exercise

Requirements None

Grading Method attendance attitude(30%), final exam(70%)

Practical Experience Experienced

Summary of Practical Experience and Class Contents based on it See Japanese syllabus

Message

Other Please note that students who are planning to graduate at the end of the first semester of this year are not eligible for the course due to the grade evaluation period.

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
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	The bookkeeping is technique to grasp the economic activities of the company based on a constant rule with a money amount of money digitally. I understand structure of the bookkeeping and aim for understanding the acquisition of the basic concept of the accounting and the need of financial statements.
Class Schedule	lesson1： Basics of bookkeeping concept lesson2： Basic structure of accounts lesson3： Balance sheet, Income statement and Cashflow statements lesson4： Concept of Assets, Debt, Capital lesson5： Profit, Cost, concept of cashflow lesson6： Borrowing and lending, journalization, and posting of the title of account lesson7： Making of a work sheet and financial statements lesson8： Product buying and selling and the term end lesson9： Cash transaction and checking account lesson10：Instrument lesson11：Marketable securities lesson12：Credit obligation and debt owing lesson13：Lending loss and Fixed asset lesson14：Closing process and work sheet lesson15:：Closing process and preparing the financial statement
Text/Reference Books,etc.	TEXT：『2024年度版スッキリわかる日商簿記3級』　Author：滝澤ななみ　Company：TAC出版　ISBN code：9784300110010
PC or AV used in Class,etc.	Text
(More Details)
Learning techniques to be incorporated
Suggestions on Preparation and Review	lesson1 ~ lesson15：Read the text beforehand and do exercise
Requirements	None
Grading Method	attendance attitude(30%), final exam(70%)
Practical Experience	Experienced
Summary of Practical Experience and Class Contents based on it	See Japanese syllabus
Message
Other	Please note that students who are planning to graduate at the end of the first semester of this year are not eligible for the course due to the grade evaluation period.
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.

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