This course is an introduction to accounting designed for creating awareness on the importance of accounting in society. The course intends to provide students an understanding of the accounting principles, basic concepts, and components of financial statements. Furthermore, the course provides a comparison of the U.S. Generally Accepted Accounting Principles (GAAP), the Japanese GAAP, and the International Financial Reporting Standards (IFRS) to acquire a basic knowledge of the cross-sectional differences among them.