2026 (Current Year) Faculty Courses School of Engineering Undergraduate major in Industrial Engineering and Economics
Basic Accounting
- Academic unit or major
- Undergraduate major in Industrial Engineering and Economics
- Instructor(s)
- Kyoko Nagata / Mariko Yasu
- Class Format
- Lecture/Exercise
- Media-enhanced courses
- -
- Day of week/Period
(Classrooms) - Class
- -
- Course Code
- IEE.D202
- Number of credits
- 110
- Course offered
- 2026
- Offered quarter
- 4Q
- Syllabus updated
- Mar 5, 2026
- Language
- Japanese
Syllabus
Course overview and goals
Accounting is known as language of business as financial statements provide critical source of the information we need for making various economic decisions. This course consists of three parts (1) Overview of financial reporting, (2)Process of preparing financial statements, (3) Basics of financial statement analysis.
This course aims to develop students' ability to understand and analyze financial information effectively in real-world through practical and active learning with actual events and financial statements.
Course description and aims
This intended learning outcome include
(1)Ability to explain the overview of financial reporting system
(2)Ability to prepare basic financial statements
(3)Ability to evaluate corporate operating performance with financial statement analysis
Student learning outcomes
実務経験と講義内容との関連 (又は実践的教育内容)
Practical learning through real cases.
Keywords
Accounting
Financial statement analysis
Company valuation
Competencies
- Specialist skills
- Intercultural skills
- Communication skills
- Critical thinking skills
- Practical and/or problem-solving skills
Class flow
This course uses lectures, case assignments, group work.
Course schedule/Objectives
| Course schedule | Objectives | |
|---|---|---|
| Class 1 | Accounting as the “language of business” |
Understand the overview of financial accounting. |
| Class 2 | Steps in the recording process (1) |
Understand definition of accounting transaction, and basic rule of bookkeeping. |
| Class 3 | Steps in the recording process (2) |
Understand accounting-specific wording, and how to record various transactions. |
| Class 4 | Accrual accounting and income determination (1) |
Understand depreciation and rules of inventory evaluation. |
| Class 5 | Accrual accounting and income determination (2) |
Understand closing adjustments and how to compile balance sheet and income statement. |
| Class 6 | Mid-term exam |
Mid-term exam that covers topics studied. |
| Class 7 | Review of the first half |
Follow-up of mid-term exam |
| Class 8 | Balance Sheet and Equity Ratio |
Understand the basic structure of the balance sheet. |
| Class 9 | Income Statement and Operating Profit Margin |
Understand the basic structure of the income statement. |
| Class 10 | Cash Flow Statement and Free Cash Flow |
Understand the basic structure of the cash flow statement. |
| Class 11 | Financial Statement Analysis (1): ROE and ROA |
Understand how to interpret ROE and ROA. |
| Class 12 | Financial Statement Analysis (2): EPS Growth and EBITDA Margin |
Understand how to interpret EPS growth and the EBITDA margin. |
| Class 13 | Financial statement analysis presentation |
Group presentations and discussions. |
| Class 14 | Review |
Further understanding of the issues studied. |
Study advice (preparation and review)
To enhance effective learning, students are encouraged to spend approximately 100 minutes preparing for class and another 100 minutes reviewing class content afterwards (including assignments) for each class.
They should do so by referring to textbooks and other course material.
Textbook(s)
Handout will be available through LMS.
Reference books, course materials, etc.
Ito, K., Accounting, Theory and today, Nikkeibooks, 2024.
Otsu, K., Financial Ratios That Drive Corporate Value Creation, Diamond Inc., 2005
Otsu, K.,Key Management Indicators for Corporate Value Creation, Diamond Inc., 2022
Evaluation methods and criteria
Assignments 50% Mid-term/Final exam 40% Class participation 10%
Related courses
- TBD
Prerequisites
TBD
Office hours
Contact by Slack DM in advance to schedule an appointment