2026/6/5

Professor Gustavo Tanaka from the Faculty of Global Engagement, Department of Global Studies, has published a case study at Nikkei BizRuptors.

Fundamental Principles of Financial Accounting - A Case Analysis of a Bakery Startup
This case study delves into the strategic and financial evolution of “Tony’s Cakes” as it transitions from a home-based startup to a formalized SME in 2025. By examining the operational shifts from solo baking to managing a professional payroll and industrial equipment, this analysis aims to illustrate the complexities of the financial accounting and reporting of a manufacturing company.

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