Accounting
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266601 Introduction to Accounting (3/3) 회계학원론 theory, Basic Divisional requirement
To provide students with an introduction to accounting fundamentals
concepts and standards underlying role of accounting in business
Recommended for 1st year students
365201 Introduction to International Commerce and Trade (3/3) 국제통상학원론 theory, general requirement
To help students understand why trade takes place, how trade creates wealth, international movement of goods and services and finances, trade concepts including balance of payments, foreign exchange, productivity, and factors of production and international organizations
Introduces students to the concepts of international trade theory, international trading system, international trade procedure, economic integration through trade and investment, commercial policy, balance of payments, exchange rate determination and its fluctuation, open economy macroeconomics, and trade and growth.
None
102201 Introduction to Management (3/3) 경영학원론 theory, general elective course for major
After completion of this course students should be able to describe and discuss the elements of effective management and identify environmental issues as they impact management and develop strategies to adapt to these environments
Introduction to Management is an introductory course that examines the role of the manager in modern business. This course presents a thorough and systematic coverage of management theory and practice. It focuses on the basic roles, skills and functions of management.
Recommended for 1st year students
102401 Introduction to Economics (3/3) 경제학원론 theory, general elective course for major
265401 Introduction to Financial Accounting (3/3) 재무회계원리 theory, Major Electives Group A
To help students gain a better grasp on the fundamentals of Financial Accounting
Concepts and standards underlying the preparation and role of accounting in the business environment and capital market
Recommended for 1th year students
217501 Corporation Law (3/3) 기업법 theory, Major Electives Group A
To help students increase their knowledge and understanding about corporate law
Business organizations including limited company and securities regulation
Recommended for 2nd year students
213901 Intermediate Accounting 1 (3/3) 중급재무회계1 theory, Major Electives Group A
To aid students build up their knowledge and skills about the accounting procedure, theory, and structure
Asset valuation, revenue recognition, financial statements
Financial Accounting
216401 Intermediate Accounting 2 (3/3) 중급재무회계2 theory, Major Electives Group A
To help students continue to build up knowledge and skills in accounting
Convertible bonds, bond accounting, EPS
Financial Accounting
265501 Managerial Accounting 1 (3/3) 관리회계1 theory, Major Electives Group A
To help students gain a firm grasp on the fundamentals of managerial accounting
Cost concepts, cost accounting system, analysis of cost, cvp
Cost Accounting 1
265601 Managerial Accounting 2 (3/3) 관리회계2 theory, Major Electives Group A
To help students continue to develop their understanding about managerial accounting
Alternate costing methods, costing for budget planing, responsibility accounting
Cost Accounting 1
338301 Cost Accounting 1 (3/3) 원가회계1 theory, Major Electives Group A
To help students gain firm grounding about cost accounting concepts
Job order costing and process costing
Financial Accounting
265701 Introduction to Tax Accounting (3/3) 세무회계개론 theory, Major Electives Group A
To provide students with an introduction to tax accounting
Introduction to concepts and provision of income taxation
Financial Accounting
432901 Electronic Accounting (3/3) 전산회계 theory, Major Electives Group A
To help students increase their knowledge about electronic accounting
Financial statement analysis by Excel computer programs
Financial Accounting
265901 Intermediate Accounting 3 (3/3) 중급재무회계3 theory, Major Electives Group B
To help students continue to build up their knowledge about intermediate accounting 3
Cash flow statement, lease, stockholders equity
Financial Accounting
216801 Advanced Financial Accounting (3/3) 고급재무회계 theory, Major Electives Group B
To help students increase knowledge about advanced financial accounting
M&A, consolidated statement, derivatives accounting
Intermediate Accounting
216901 Advanced Managerial Accounting (3/3) 고급관리회계 theory, Major Electives Group B
To help students gain a greater understanding about advanced managerial accounting
Management planning and control, standard cost and variances
Cost Accounting
338401 Cost Accounting 2 (3/3) 원가회계2 theory, Major Electives Group B
To aid students increase their understanding of the essentials of Cost Accounting 2
Joint cost, standard cost, direct cost
Cost Accounting
432501 Tax Accounting Practice 1 (3/3) 세무회계실무1 theory, Major Electives Group B
To help students increase their knowledge of the essentials of Tax Accounting Practice 1
Corpotate income taxation, tax rate, payable tax
Tax Accounting
432601 Tax Accounting Practice 2 (3/3) 세무회계실무2 theory, Major Electives Group B
To help students increase their knowledge of the essentials of Tax Accounting Practice 2
Individual income tax, VAT tax
Tax Accounting
432701 Study of Tax Accounting (3/3) 세무회계연구 theory, Major Electives Group B
To help students increase their knowledge of the essentials of Study of Tax Accounting
Including comprehensive tax practice
Tax Accounting
338501 Auditing (3/3) 회계감사 theory, Major Electives Group B
To help students increase their knowledge about the essentials of Auditing
Internal control system, EDP auditing
Financial Accounting
432801 Electronic Tax Accounting (3/3) 전산세무회계 theory+practice, Major Electives Group B
To help students increase their knowledge about the essentials of Electronic Tax Accounting
Tax practice in the field by tax computer program
Tax Accounting
432301 Enterprise Resource Planning 1 (3/3) ERP회계 1 theory+practice, Major Electives Group B
To help students get a strong grasp of the essentials of Enterprise Resource Planning 1
Field work through the ERP program in the company
Cost Accounting
217301 International Accounting (3/3) 국제회계 theory, Major Electives Group C
To help students increase their understanding about the essentials of International Accounting
Including comparative international accounting standards-IFRS, IAS
Intermediate Accounting
433101 Study of Accounting Examination (3/3) 회계시험연구 theory, Major Electives Group C
To help students increase their understanding about the essentials of Study of Accounting Examination
In needed practice in the field, accounting area
Financial Accounting, Cost Accounting, Tax Accounting
217101 Accounting Information System (3/3) 회계정보시스템 theory, Major Electives Group C
To help students increase their understanding about the essentials of Accounting Information System
design and use of accounting information system
Financial Accounting, Cost Accounting
433001 Government Accounting (3/3) 정부회계 theory, Major Electives Group C
To help students increase their understanding and knowledge about the essentials of Government Accounting
Including governmental budget and concepts, principles of governmental accounting
Financial Accounting, Tax Accounting
432401 Enterprise Resource Planning 2 (3/3) ERP회계2 theory+practice , Major Electives Group C
To help students continue to increase their knowledge about Enterprise Resource Planning 2
Skills and concepts that enable the design of the ERP system
Cost Accounting, Managerial Accounting