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- 주제분류
- 사회과학 >경영ㆍ경제 >회계학
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- 강의학기
- 2014년 1학기
This course is provided to introduce the theory and its practices in the financial accounting field. We may expect that those students who have taken this course successfully can obtain the capabilities to understand all the financial statements of a firm, the pros and cons of accounting as a means to mitigate the information asymmetry in financial market. Thus, this class is designed for the students who are not so familiar with the accounting, and want to learn the financial accounting fundamentals.
We will cover basic, important accounting concepts and theories related, but not limited, to the following issues: how to read and understand the financial statements such as income statement, statement of financial position which represent the financial status of a firm, how to record economic events of a firm through journalizing, posting etc. We also touch the themes as inventory, tangible asset, bonds as a form of debts, and equity etc., including financial ratio analyses in every chapter end. On the other hands, we will cover the Korean accounting issues such as Asian economic crisis and accounting frauds, chaebol(korean conglomerate group, i.e. Samsung, LG, SK, Hyundai) and corporate governance, external auditing system in korea.