[Principles of Accounting (회계원리)]
This course is intended to provide students with a solid foundation in the fundamental concepts and principles of accounting, including the recording, summarizing, and reporting of financial transactions. The course aims to develop students' understanding of the accounting cycle, the preparation of basic financial statements, and their application in analyzing and interpreting financial information for various users, such as investors, creditors, and management.
[Financial Accounting (재무회계)]
This course aims to develop students' understanding of the essential theories, concepts, principles, and practices required for preparing external financial reports. Building on the fundamental concepts and skills covered in Principles of Accounting, this course further develops students’ ability to apply core accounting processes to specific accounts and transactions. Beginning with an overview of the financial reporting environment, the course explores the role and users of financial reports and the accounting standard-setting process. It then delves into the accounting processes for accounts receivable, property, plant, and equipment, current and non-current liabilities, and bond transactions.
[Managerial Accounting (관리회계)]
In this course, students learn about theoretical and practical issues related to accounting information for planning, budgeting, and standard costing. By completing the course, students are expected to be able to use accounting information in formulating business strategies, resource allocation decisions, cost-planning approaches, and budgets preparation. The objectives of the course are to equip students with knowledge in the preparation and uses of accounting information for use within the company, the core concepts and principles underlying the managerial accounting procedures and methods, and the use of internal accounting information for business decisions.
[Accounting Seminar (회계세미)]
This course focuses on how to apply accounting principles in practice. Students will engage in a detailed analysis of financial statement accounts, financial ratio analysis, and real-world case studies to deepen their understanding of accounting concepts and financial statement interpretation. The goal of this course is to equip students with strong analytical skills, enabling them to effectively apply accounting knowledge in practical settings.
[Sustainable Management (지속가능경영)]
Given the focus on climate change and various ESG (Environmental, Social, and Governance) issues by almost every company and government, this course is valuable for students seeking a deeper comprehension of the impact of ESG issues on the traditional roles within various organizations in a corporation, and especially for those with the ambition to pursue a career centered around sustainability. By completing the course, students are expected to be able to explain the core concepts of ESG (Environmental, Social, and Governance), understand the responsibility of business toward the environment and the climate, and comprehend the complex ESG issues that a company faces.