Outline of Subject

• Principles of Accounting (1)

  This course covers accounting cycle (bookkeeping) and introduces basic accounting concepts related to bookkeeping as well as the methods to utilize accounting information.

• Principles of Accounting (2)

  This course revisits the topics learned in the Principles of Accounting (1), including accounting cycles, and teaches the detailed accounting processes in each account title on financial statements

• Principles of management

  Principles of management is a course that teaches the basic concepts and practices necessary for establishing and operating a business.

• Principles of Economics

  Principles of Economics is a course that teaches economic theories and economic policies that are necessary to understand the overall tax business and accounting.

• Business Statistics

  Management statistics is a course that teaches theories and practices about statistical techniques used in research methods of social sciences.

• Introduction of Tax Law

  ntroduction of Tax Law is a course that teaches about the basic and general legal system related to Framework Act on National Taxes, National Tax Collection Act, Punishment of Tax Evaders Act, etc..

• Intermediate Financial Accounting (1)

  Intermediate Financial Accounting is a course that teaches general contents for Korean International Financial Reporting Standards (K-IFRS), and consists of intermediate financial accounting (1) and intermediate financial accounting (2). Intermediate Financial Accounting (1) teaches the first half of K-IFRS.

• Cost Accounting

  Cost accounting is a course that teaches the principles of Job-order costing and process costing, etc. for generating product cost information of a corporation.

• Management Information

  Management Information is a course that comprehensively teaches development processes of information technology, its current status, strategic utilization of business management and future trends.

• Corporate Income Tax Law (1)

  Corporate Income Tax Law is a course that teaches the understanding of calculation adjustment and reporting of corporate income tax for the income generated through business and it consists of Corporate Income Tax Law (1) and Corporate Income Tax Law (2). Corporate Income Tax Law (1) teaches the first half of the contents of Corporate Income Tax Law.

• Financial Management

  Financial management is a course that teaches the theories and practices regarding corporate financing and management.

• Principles of Marketing

  Principles of Marketing is a course designed to provide students with an understanding of the overall marketing system and the basics of marketing based on the distribution system in terms of macro marketing.

• Organization Behavior

  Organization Behavior is a course that explains the theoretical and empirical backgrounds that explain human activities in groups and organizations, and analyzes the structural and interpersonal factors that influence their behavior.

• Practices in Accounting Principles

  Practices in Accounting Principles is a course that provides a deeper understanding of each accounting subject and accounting cycle system for students who have studied the accounting principles,

• Tax Accounting

  Tax Accounting is a course that allows students who major in tax accounting to acquire the basic knowledge by teaching the overall contents of national tax and local tax.

• Individual Income Tax Law

  ndividual Income Tax Law is a course on tax calculation and reporting regarding income taxes for income of individuals and private companies.

• Business Law

  Business Law is a course that teaches the law related to business activities and corporations necessary for establishing and running businesses.

• Intermediate Financial Accounting (2)

  Intermediate Financial Accounting is a course that teaches the overall contents of K-IFRS and it consists of Intermediate Financial Accounting (1) and Intermediate Financial Accounting(2). Intermediate Financial Accounting (2) teaches the second half of K-IFRS.

• Managerial Accounting

  Managerial Accounting is a course that teaches various techniques of utilizing cost information in various decision making of companies.

• Consumption Tax Law

  Consumption Tax Law is a course that teaches about taxation that falls under consumption tax such as value added tax, and specific consumption tax.

• Public Finance

  Public Finance is a course that teaches about the theories and practices of government financing and operation. Especially, this is a course that intensively teaches on taxation theory.

• Advanced Financial Accounting

  Advanced Financial Accounting is a course that teaches specific subjects such as consolidated accounting, that are not covered in Intermediate Financial Accounting courses, in depth.

• Advanced Managerial Accounting

  Advanced Managerial Accounting is an in-depth course that teaches about special decision making and techniques and etc. that are not covered in Cost Accounting.

• Accounting Theory

  Accounting Theory is a course that teaches about the theoretical background of account codes including basic concepts and information attributes.

• Corporate Income Tax Law (2)

  Corporate Income Tax Law is a course that provides the understanding of corporate tax adjustments and reporting for income generated through corporate businesses, and it consists of Corporate Income Tax Law (1) and Corporate Income Tax Law (2). Corporate Income Tax Law (2) teaches the second half of the contents of Corporate Income Tax Law.

• Local Tax Law

  Local Tax Law is a course that teaches about various local taxes including general rules, collection, and tax protest related to local tax.

• Financial Statements Analysis

  Financial Statements Analysis is a course that teaches the theories and practices that are necessary in analyzing financial accounting information such as financial statement to be utilized for managing businesses.

• Auditing

  Auditing is a course that provides the understanding of auditing in general, focusing on the auditing procedures of CPA.

• Properties Tax Law

  Properties Tax Law is a course that teaches about overall taxes that may arise in the process of acquisition, possession and transfer of real estate properties.

• International Tax Law

  International Tax Law is a course that teaches various subjects that can arise from international trades, focusing on the laws related to adjustment of international taxes.

• Practices in Financial Accounting

  Practices in Financial Accounting is a course that teaches about analyzing various cases and issues related to financial accounting and generating and reporting the related information.

• Practices in Cost Accounting

  Practices in Cost Accounting is a course that teaches about analyzing various cases and issues related to cost accounting and generating and reporting the related information.

• Practices in Tax Accounting

  Practices in Tax Accounting is a course that teaches about analyzing various cases and issues related to tax accounting and generating and reporting the related information.

• Practices in Tax Adjustment

  Practices in Tax Adjustment is a course that teaches about analyzing various cases and issues related to tax adjustment to cultivate the capabilities to actually perform tax adjustment.

• Governmental Accounting

  Governmental Accounting is a course that teaches the theories and practices related to bookkeeping by double entry besides the budget that Government executes.

• Practices in Managerial Accounting

  Practices in Managerial Accounting is a course that teaches about analyzing various cases and issues related to managerial accounting and generating and reporting the related information.

• Practices in Auditing

  Practices in Auditing is a course that cultivates the capability to actually perform an audit, through analyzing various cases and issues related to audit.

• Tax Strategy and Management

  Tax Strategy and Management is a course that teaches theories and cases for corporations, so that they can make reasonable decisions through taxation.