Commercial Bookkeping Ⅰ
Grade, SemesterYear 1 1st semest [General Basic Subjects]
CategoryGeneral Basic Subjects
Elective, CreditsElective 2credit
 Syllabus Number0K121

Course Description

We will learn how to make financial statements from journalizing the transactions systematically. Bookkeeping is exercise rather than theory. Practice makes perfect. In each lecture, students will do exercises by handwriting as a general rule. Knowledge of bookkeeping should be the base of applied subjects such as accounting, financial science, and cooperate finance. Holding the qualification of bookkeeping will also be an advantage for finding a job.

Course Objectives

Journalizing, understanding of account titles. Ability to make simple balance-sheet and income statement. Acquire ability to pass the third grade of bookkeeping official approval test from The Japan Chamber of Commerce and Industry.

Grading Policy

Evaluated according to the results of the exams

Textbook and Reference

TextbookDistribute a textbook written by the lecturer.




1Purpose and type of Book-keeping
2Structure of Balance-sheet and Profit/Loss statement
3Account titles, Journalizing, Posting
4Trial-sheet, Working-sheet
5Cash and Deposit trade
6Commodity trade
7Account receivable trade
8Bill trade
9Securities, Fixed assets
10Settlement Arrangement 1
11Settlement Arrangement 2
12Book-keeping method
13Head Branch office accounting
14Private company
15Summary and Examination