Research bulletin of Tokushima Bunri University
Online ISSN : 2432-4248
Print ISSN : 0286-9829
Bookkeeping Guidance in Junior College, Department of Commerce―The study of accounting from the perspective of certification guidance―
Kimio TaoEri KawamichiTaizou Nagahama
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2022 Volume 104 Pages 71-77


While conducting lectures for the bookkeeping certification test sponsored by The Japan Chamber of Commerce and Industry, issues such as how the basics of bookkeeping can be taught, whether learning accounting theory is necessary and how accounting literacy can be acquired have been observed. With Japan’s participation in IFRS (International Financial Reporting Standards), the idea of bookkeeping and accounting is changing significantly. Furthermore, automation of business operations through AI (artificial intelligence) and RPA (robotic process automation) is being promoted. Under these circumstances, we discussed the method of bookkeeping and accounting studies at our junior college, focusing on the questionnaire. We analysed the need for bookkeeping certification and theory acquisition. We have to develop an efficient lesson plan to do this in a given class duration. Additionally, while incorporating the joy of bookkeeping, it is necessary to guide students in understanding careers (job descriptions). Furthermore, as the written expression of company transactions is difficult to understand, it is important to convey the information to others in a conversational and easy-to-understand manner and simplify it to deepen understanding. Therefore, we would like students to acquire the ability to understand financial products (insurance, securities, etc.) and accounting laws (tax law, company law, etc.) in an easy-to-understand manner.

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