College Of Business And Economics Department Of Accounting And Tax

College/Department info
Dept. location 408-4, Business and Economics Building
Phone 031-400-5621 Fax 031-400-5591
Email 대표 / ymk130210@hanyang.ac.kr
Homepage
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Introduction

Faculty info
KIM JONG-HYUN

KIM JONG-HYUN / Associate Professor

PARK SAM BOCK

PARK SAM BOCK / Assistant Professor

KIM CHUL GIE

KIM CHUL GIE / Adjunct Professor

Park Hyun uk

Park Hyun uk / Adjunct Professor

김현수

김현수 / Adjunct Professor

College/Department curriculum
Year Term No. Curriculum Course Credits-lecture-experiential learning  
1 1 ACC1001 ACCOUNTING PRINCIPLE 1 (Compulsory) Requirement in Fundamental Studies 3-3-0
Bus 110 Introduction to Accounting The objective of this course is to teach the basic concepts and principles of accounting for beginning students in accounting. The main contents of this course consist of the role of accounting information in modern business, and accounting standards on financial statements.
1 1 BUS1005 Introductory Statistics for Business (Compulsory) Requirement in Fundamental Studies 3-3-0
BUS 105 Introductory Statistics for Business The course will discuss about the role that statistics can play in the decision-making process. It also covers the basic principles and steps to do statistical analysis such as probability, probability distribution, sampling distribution, hypothesis testing
1 1 CUL0005 Korean Speaking and Writing (Compulsory) Requirement in Fundamental Studies 3-3-0
This course is held twice a week, each for 1.5 hours. The course is mainly divided into two parts; one is Korean speaking and the other is Korean writing. Through the Korean speaking class, students will build the ability of excellent self-expression based on in-depth study about Korean language. In the Korean writing class, students will learn how to write different genres by understanding and analyzing various readers’ perspectives. Accordingly, at the end of the semester, the students will develop critical thinking ability as well as effective speaking and writing skills.
1 1 GEN0059 Principles of Economics 1 (Compulsory) Requirement in Fundamental Studies 3-3-0
Covers essential elements of microeconomics at an introductory level. Topics include consumer theory, producer theory, markets, factor markets, and income distribution.
1 1 GEN3041 Elementary Chinese 1 (Compulsory) Requirement in Fundamental Studies 3-3-0
This is the beginning course of Mandarin Chinese for the students of any major, It is not necessary to have seperate classes depending on the students majors because the basic expressions are the same regardless fields of studies.
1 1 IEN1003 Counseling on Major (Compulsory) Requirement in Fundamental Studies 2-2-0
b
1 1 ACC1001 ACCOUNTING PRINCIPLE 1 (Compulsory) Requirement in Fundamental Studies 3-3-0
The objective of this course is to teach the basic concepts and principles of accounting for beginning students in accounting. The main contents of this course consist of the role of accounting information in modern business, and accounting standards on financial statements.
1 1 BUS1005 Introductory Statistics for Business (Compulsory) Requirement in Fundamental Studies 3-3-0
BUS1005 Introductory Statistics for Business1 The course will discuss about the role that statistics can play in the decision-making process. It also covers the basic principles and steps to do statistical analysis such as probability, probability distribution, sampling distribution, hypothesis testing
1 1 CUL0101 Korean Speaking and Culture (Compulsory) Requirement in Fundamental Studies 3-3-0
This course is designed to develop the students’ faculty of understanding complex issues and the ability to clearly express what they are thinking about. Students will be provided opportunities to practice the skills of presentation, discussion, debate, interview and to receive feedback on their performance during the class. Following this, students learn how to present their reasoned arguments and how to better understand and accept other people's opinions.
1 1 GEN0059 Principles of Economics 1 Core Major 3-3-0
Covers essential elements of microeconomics at an introductory level. Topics include consumer theory, producer theory, markets, factor markets, and income distribution.
1 1 GEN1042 Elementary Mandarin Chinese (Compulsory) Requirement in Fundamental Studies 3-3-0
Read the first time the Chinese rudimentary lexical representation based learning for students to learn Chinese pronunciation and tones the target language to be practical to equip the basic Chinese conversation skills-oriented daily life.
1 1 IEN1003 Counseling on Major (Compulsory) Requirement in Fundamental Studies 2-2-0
1 1 VCC1001 PBL and Visioning (Compulsory) Requirement in Fundamental Studies 1-1-0
1 2 ACC1002 ACCOUNTING PRINCIPLE 2 (Compulsory) Requirement in Fundamental Studies 3-3-0
Bus 110 Introduction to Accounting The objective of this course is to teach the basic concepts and principles of accounting for beginning students in accounting. The main contents of this course consist of the role of accounting information in modern business, and accounting standards on financial statements.
1 2 BUS1008 Advanced Statistics for Business (Compulsory) Requirement in Fundamental Studies 3-3-0
BUS 108 Advanced Statistics for Business The course will discuss more advanced topics of statistics in business decision making. It will help students understand widely used tools of statistical analysis such as Analysis of Variation, regression and correlation analysis. It also discuss the tools that are useful in the analysis of time-series data.
1 2 GEN0044 Principles of Business Administration (Compulsory) Requirement in Fundamental Studies 3-3-0
This course examines management accounting practices directed towards the effective use of organisational resources and focuses on these interrelated themes: the design and operation of management accounting systems for planning and control by analyzing the profitability, cost analysis and the role of management accounting practices in supporting effective resource management and process improvement and also the manner in which these practices affect and are affected by human processes within organizations of short term decision making process. We aim to encourage critical thinking about such issues of cost- benefits analysis, and to improve students’ abilities to address these with confidence and creativity in a professional and work-based context in long term decision making. This course examines how advanced management accounting practices may constrain and enable processes of creating, managing and measuring stakeholder value.
1 2 GEN0060 Principles of Economics 2 Core Major 3-3-0
ECO109 Principles of Economics 2 Continuation of Principles of Economics 1; theory of income determination and distribution, international economic problems and theory of money and banking.
1 2 GEN8000 Creative English Reading-Beginning (Compulsory) Requirement in Fundamental Studies 3-3-0
This ability-based course (beginning, intermediate, advanced) will provide the students with the opportunities to improve their reading skills needed before taking their own major classes. This course is designed to focus on reading, but it'll deal with general knowledge of English such as listening, speaking and writing. Therefore, with this course, students can improve their overall English communication skills.
1 2 ACC1002 ACCOUNTING PRINCIPLE 2 (Compulsory) Requirement in Fundamental Studies 3-3-0
The objective of this course is to teach the basic concepts and principles of accounting for beginning students in accounting. The main contents of this course consist of the role of accounting information in modern business, and accounting standards on financial statements.
1 2 BUS1008 Advanced Statistics for Business Core Major 3-3-0
The course will discuss more advanced topics of statistics in business decision making. It will help students understand widely used tools of statistical analysis such as Analysis of Variation, regression and correlation analysis. It also discuss the tools that are useful in the analysis of time-series data.
1 2 CUL0102 Korean Writing and Living (Compulsory) Requirement in Fundamental Studies 3-3-0
This course is designed to develop the students’ faculty of understanding complex issues and the ability to clearly express their thoughts in writing. Students will be trained to write correct sentences and to format texts of various genre, and then receive feedback on their performance during the class. Following this, students will learn how to present their reasoned thoughts effectively.
1 2 GEN0044 Principles of Business Administration (Compulsory) Requirement in Fundamental Studies 3-3-0
This course examines management accounting practices directed towards the effective use of organisational resources and focuses on these interrelated themes: the design and operation of management accounting systems for planning and control by analyzing the profitability, cost analysis and the role of management accounting practices in supporting effective resource management and process improvement and also the manner in which these practices affect and are affected by human processes within organizations of short term decision making process. We aim to encourage critical thinking about such issues of cost- benefits analysis, and to improve students’ abilities to address these with confidence and creativity in a professional and work-based context in long term decision making. This course examines how advanced management accounting practices may constrain and enable processes of creating, managing and measuring stakeholder value.
1 2 GEN0060 Principles of Economics 2 Core Major 3-3-0
Continuation of Principles of Economics 1; theory of income determination and distribution, international economic problems and theory of money and banking.
1 2 GEN8000 Creative English Reading-Beginning (Compulsory) Requirement in Fundamental Studies 3-3-0
This ability-based course (beginning, intermediate, advanced) will provide the students with the opportunities to improve their reading skills needed before taking their own major classes. This course is designed to focus on reading, but it'll deal with general knowledge of English such as listening, speaking and writing. Therefore, with this course, students can improve their overall English communication skills.
2 1 ACC2051 Intermediate Accounting 1 Core Major 3-3-0
Acc 251 Financial Accounting This course is intermediate accounting. It covers basic theories, conceptual frameworks of financial statements involving assets, liabilities, and owner's equity. This course improves ability for students to make investment and credit decision, to analyze future cash-flow in business.
2 1 ACC2061 Introduction to Tax Law Core Major 3-3-0
This course examines national tax laws as related to individual income taxes and value added tax. The course emphasizes the concepts of filing requirements, the tax treatment of individuals and value-added taxes.
2 1 ACC2062 Introduction to Law Core Major 3-3-0
This subject is an introductory course for the basic rules of positive law. This subject deals with legal judgment standards of justice and general issues such as a body of laws, a force of laws. In addition, the detailed problems of particular legal fields such as civil law, constitutional law, criminal law, legal procedure law are examined. Through the course, students will recognise the significance of law system and learn to think logically and deal with abstract concepts of law.
2 1 ACC3013 Managerial Accounting1 Core Major 3-3-0
This course examines management accounting practices directed towards the effective use of organisational resources and focuses on these interrelated themes: the design and operation of management accounting systems for planning and control by analyzing the profitability, cost analysis and the role of management accounting practices in supporting effective resource management and process improvement and also the manner in which these practices affect and are affected by human processes within organizations of short term decision making process. We aim to encourage critical thinking about such issues of cost- benefits analysis, and to improve students’ abilities to address these with confidence and creativity in a professional and work-based context in long term decision making. This course examines how advanced management accounting practices may constrain and enable processes of creating, managing and measuring stakeholder value.
2 1 BUS2003 Marketing Management Extended Major 3-3-0
This course, as the first subject in marketing area, is designed to provide an understanding of basic concepts and terminologies used in marketing. Key decisions of each stage of marketing planning is introduced. There are three major objectives. First,the roles and functions marketing performs in an economy are discussed. Second, major decisions and conceptual frameworks to help make these decisions are discussed. Third, students are exposed to real world marketing problems and asked to analyze these problems. Students are exposed to be aware of new trends in the marketplaces such as competition, new product introductions, and customer preferences. Therefore, students should be accustomed to reading academic journals, magazines, and newspapers related to current marketing issues.
2 1 DEE2037 English Communication1-Beginning (Compulsory) Requirement in Fundamental Studies 3-3-0
This course will provide the students with ability-based classes: beginning, intermediate and advanced. This course will focus on developing students’ English communication skills through interactions with interesting and engaging topics. With an emphasis on speaking and listening, all four language skills will be covered: listening, speaking, reading and writing. Lectures include grammar review, drills, and interactive exercises that will expand and sharpen student’s English ability.
2 1 ACC2051 Intermediate Accounting 1 Core Major 3-3-0
This course is intermediate accounting. It covers basic theories, conceptual frameworks of financial statements involving assets, liabilities, and owner's equity. This course improves ability for students to make investment and credit decision, to analyze future cash-flow in business.
2 1 ACC2061 Introduction to Tax Law Core Major 3-3-0
This course examines national tax laws as related to individual income taxes and value added tax. The course emphasizes the concepts of filing requirements, the tax treatment of individuals and value-added taxes.
2 1 ACC2062 Introduction to Law Core Major 3-3-0
This subject is an introductory course for the basic rules of positive law. This subject deals with legal judgment standards of justice and general issues such as a body of laws, a force of laws. In addition, the detailed problems of particular legal fields such as civil law, constitutional law, criminal law, legal procedure law are examined. Through the course, students will recognise the significance of law system and learn to think logically and deal with abstract concepts of law.
2 1 ACC3013 Managerial Accounting1 Core Major 3-3-0
This course examines management accounting practices directed towards the effective use of organisational resources and focuses on these interrelated themes: the design and operation of management accounting systems for planning and control by analyzing the profitability, cost analysis and the role of management accounting practices in supporting effective resource management and process improvement and also the manner in which these practices affect and are affected by human processes within organizations of short term decision making process. We aim to encourage critical thinking about such issues of cost- benefits analysis, and to improve students’ abilities to address these with confidence and creativity in a professional and work-based context in long term decision making. This course examines how advanced management accounting practices may constrain and enable processes of creating, managing and measuring stakeholder value.
2 1 BUS2003 Marketing Management Core Major 3-3-0
This course, as the first subject in marketing area, is designed to provide an understanding of basic concepts and terminologies used in marketing. Key decisions of each stage of marketing planning is introduced. There are three major objectives. First,the roles and functions marketing performs in an economy are discussed. Second, major decisions and conceptual frameworks to help make these decisions are discussed. Third, students are exposed to real world marketing problems and asked to analyze these problems. Students are exposed to be aware of new trends in the marketplaces such as competition, new product introductions, and customer preferences. Therefore, students should be accustomed to reading academic journals, magazines, and newspapers related to current marketing issues.
2 1 DEE2037 English Communication1-Beginning (Compulsory) Requirement in Fundamental Studies 3-3-0
This course will provide the students with ability-based classes: beginning, intermediate and advanced. This course will focus on developing students’ English communication skills through interactions with interesting and engaging topics. With an emphasis on speaking and listening, all four language skills will be covered: listening, speaking, reading and writing. Lectures include grammar review, drills, and interactive exercises that will expand and sharpen student’s English ability.
2 2 ACC2060 TAX LAW 1 Core Major 3-3-0
Tax Law tries to cultivate students' ability to understand the problems of taxation comprehensively and systematically. It's main contents consist of the concepts of taxation, the way of assessments, collections and tax suites. It is the prerequisite course for the study of tax sccounting.
2 2 ACC2063 Individual Income Tax Law Core Major 3-3-0
This course is designed to introduce tax system through the analysis of the individual income tax law, related regulations and cases. This course focuses on tax amount calculation and tax obligation of individual income, specially global income.
2 2 ACC3014 Managerial Accounting2 Core Major 3-3-0
This course examines management accounting practices directed towards the effective use of organisational resources and focuses on these interrelated themes: the design and operation of management accounting systems for planning and control by analyzing the profitability, cost analysis and the role of management accounting practices in supporting effective resource management and process improvement and also the manner in which these practices affect and are affected by human processes within organizations of short term decision making process. We aim to encourage critical thinking about such issues of cost- benefits analysis, and to improve students’ abilities to address these with confidence and creativity in a professional and work-based context in long term decision making. This course examines how advanced management accounting practices may constrain and enable processes of creating, managing and measuring stakeholder value.
2 2 BUS1012 Intermediate Accounting 2 Core Major 3-3-0
Financial Accounting II is the second course in the intermediate accounting sequence. The course covers special topics in financial reporting such as lease accounting, earnings-per-share calculations, accounting changes, and cash flow statements based on financial data provided. Furthermore, students should be able to interpret financial statements to elicit information useful for investment and financing decisions.
2 2 BUS3014 Consumer Behavior Extended Major 3-3-0
Consumer behavior is to provide a broad understanding on consumers. To become effective marketing managers we should fully understand how consumers make choices on products and brands and how consumers’ choices are affected by various marketing activities of firms. This course provides a formal introduction to basic concepts and theories that can help analyze consumer behaviors. Students are expected to understand individual consumer’s choices, to design consumer research, to describe markets, and to develop foundations of public policies that regulate the firm’s marketing activities.
2 2 BUS3050 Strategic Human Resources Management Extended Major 3-3-0
BUS 350 Strategic Human Resource Management The functions of human resource management-selection, planning, procurement, development, utilization, and compensation-with an emphasis on the interrelationships among these functions. Strong emphasis is put on HRM discussion on performance evaluation, job and task analysis and compensation plan development. HRM function in venture firm and digital business environment is another important topic.
2 2 DEE2040 English Communication2-Beginning (Compulsory) Requirement in Fundamental Studies 3-3-0
This course will provide the students with ability-based classes: beginning, intermediate and advanced. The main goal of this course is to provide a strong knowledge base of English which you can build on in the future. We will focus on vocabulary, expressions, pronunciation and grammar. The students will be asked to converse and write on different topics each class, and also there will be chances for free talking and writing within the framework of the given lesson.
2 2 INT2053 Corporation Law Core Major 3-3-0
INT 253 Corporate Law This course is designed to study the regulation of modern corporations on the basis of corporate law and civil law. It includes the organization of corporations and capitalization.
2 2 ACC2063 Individual Income Tax Law Core Major 3-3-0
This course is designed to introduce tax system through the analysis of the individual income tax law, related regulations and cases. This course focuses on tax amount calculation and tax obligation of individual income, specially global income.
2 2 ACC3014 Managerial Accounting2 Core Major 3-3-0
This course examines management accounting practices directed towards the effective use of organisational resources and focuses on these interrelated themes: the design and operation of management accounting systems for planning and control by analyzing the profitability, cost analysis and the role of management accounting practices in supporting effective resource management and process improvement and also the manner in which these practices affect and are affected by human processes within organizations of short term decision making process. We aim to encourage critical thinking about such issues of cost- benefits analysis, and to improve students’ abilities to address these with confidence and creativity in a professional and work-based context in long term decision making. This course examines how advanced management accounting practices may constrain and enable processes of creating, managing and measuring stakeholder value.
2 2 BUS1012 Intermediate Accounting 2 Core Major 3-3-0
Financial Accounting II is the second course in the intermediate accounting sequence. The course covers special topics in financial reporting such as lease accounting, earnings-per-share calculations, accounting changes, and cash flow statements based on financial data provided. Furthermore, students should be able to interpret financial statements to elicit information useful for investment and financing decisions.
2 2 BUS3050 Strategic Human Resources Management Core Major 3-3-0
The functions of human resource management-selection, planning, procurement, development, utilization, and compensation-with an emphasis on the interrelationships among these functions. Strong emphasis is put on HRM discussion on performance evaluation, job and task analysis and compensation plan development. HRM function in venture firm and digital business environment is another important topic.
2 2 DEE2040 English Communication2-Beginning (Compulsory) Requirement in Fundamental Studies 3-3-0
This course will provide the students with ability-based classes: beginning, intermediate and advanced. The main goal of this course is to provide a strong knowledge base of English which you can build on in the future. We will focus on vocabulary, expressions, pronunciation and grammar. The students will be asked to converse and write on different topics each class, and also there will be chances for free talking and writing within the framework of the given lesson.
2 2 INT2053 Corporation Law Core Major 3-3-0
This course is designed to study the regulation of modern corporations on the basis of corporate law and civil law. It includes the organization of corporations and capitalization.
3 1 ACC3010 INTERMEDIATE ACCOUNTING 3 Core Major 3-3-0
Financial Accounting II is the second course in the intermediate accounting sequence. The course covers special topics in financial reporting such as lease accounting, earnings-per-share calculations, accounting changes, and cash flow statements based on financial data provided. Furthermore, students should be able to interpret financial statements to elicit information useful for investment and financing decisions.
3 1 ACC3015 Managerial Accounting3 Core Major 3-3-0
This course examines management accounting practices directed towards the effective use of organisational resources and focuses on these interrelated themes: the design and operation of management accounting systems for planning and control by analyzing the profitability, cost analysis and the role of management accounting practices in supporting effective resource management and process improvement and also the manner in which these practices affect and are affected by human processes within organizations of short term decision making process. We aim to encourage critical thinking about such issues of cost- benefits analysis, and to improve students’ abilities to address these with confidence and creativity in a professional and work-based context in long term decision making. This course examines how advanced management accounting practices may constrain and enable processes of creating, managing and measuring stakeholder value.
3 1 ACC3018 Value Added Tax Law Core Major 3-3-0
This course is designed to introduce tax system through the analysis of the value added tax law, related regulations and cases. This course focuses on the structure of calculation, tax invoice, report and payment of VAT.
3 1 BUS4005 Management Information Systems Extended Major 3-3-0
This course provides a broad overview on the important topics of management Information Systems(MIS). First of all, key technologies for MIS (hardware, software, DBMS and data modeling, telecommunication, Internet and Web, DSS, expert systems, and neural network) will be reviewed from the managerial point of view. After having understood the technologies, the Strategic Information Systems, Business Process Reengineering, Electronic Commerce and Information Systems Planning, Project Management, Organizational and Inter-organizational Issues of MIS will be explored. To study the topics of MIS comprehensively, some case studies will be discussed. This courage is designed to provide students with a balanced view of management and technology, and students will learn how to apply these technologies to solve critical business problems in the real business world.
3 1 BUS4019 Strategic Management Core Major 3-3-0
Designed to help the students understand the principles and its application of the dynamic management that deals with the way of wealth creation by exploting the existing business(es) and exploring the new business(es) as well in a dynamic environment with the development of the strategic change modes.
3 1 ACC3010 INTERMEDIATE ACCOUNTING 3 Core Major 3-3-0
Financial Accounting II is the second course in the intermediate accounting sequence. The course covers special topics in financial reporting such as lease accounting, earnings-per-share calculations, accounting changes, and cash flow statements based on financial data provided. Furthermore, students should be able to interpret financial statements to elicit information useful for investment and financing decisions.
3 1 ACC3015 Managerial Accounting3 Core Major 3-3-0
This course examines management accounting practices directed towards the effective use of organisational resources and focuses on these interrelated themes: the design and operation of management accounting systems for planning and control by analyzing the profitability, cost analysis and the role of management accounting practices in supporting effective resource management and process improvement and also the manner in which these practices affect and are affected by human processes within organizations of short term decision making process. We aim to encourage critical thinking about such issues of cost- benefits analysis, and to improve students’ abilities to address these with confidence and creativity in a professional and work-based context in long term decision making. This course examines how advanced management accounting practices may constrain and enable processes of creating, managing and measuring stakeholder value.
3 1 ACC3018 Value Added Tax Law Core Major 3-3-0
This course is designed to introduce tax system through the analysis of the value added tax law, related regulations and cases. This course focuses on the structure of calculation, tax invoice, report and payment of VAT.
3 1 BUS4005 Management Information Systems Extended Major 3-3-0
This course provides a broad overview on the important topics of management Information Systems(MIS). First of all, key technologies for MIS (hardware, software, DBMS and data modeling, telecommunication, Internet and Web, DSS, expert systems, and neural network) will be reviewed from the managerial point of view. After having understood the technologies, the Strategic Information Systems, Business Process Reengineering, Electronic Commerce and Information Systems Planning, Project Management, Organizational and Inter-organizational Issues of MIS will be explored. To study the topics of MIS comprehensively, some case studies will be discussed. This courage is designed to provide students with a balanced view of management and technology, and students will learn how to apply these technologies to solve critical business problems in the real business world.
3 1 BUS4019 Strategic Management Extended Major 3-3-0
Designed to help the students understand the principles and its application of the dynamic management that deals with the way of wealth creation by exploting the existing business(es) and exploring the new business(es) as well in a dynamic environment with the development of the strategic change modes.
3 2 ACC3006 Advanced Accounting 1 Core Major 3-3-0
This is a financial accounting course that focuses on various advanced financial reporting problems. The topics covered in this course include accounting for mergers and acquisitions, consolidated financial statements.
3 2 ACC3016 Corporate Income Tax Law 1 Core Major 3-3-0
The main topic of this course is corporate taxes, which contains accounting and legal aspects. As most big or small corporations try to minimize the burden of corporate tax, this subject handles how to save taxes and avoid unnecessary tax expenditures.
3 2 ACC3017 Intermediate Accounting 4 Core Major 3-3-0
This is the fourth course in the intermediate accounting sequence. The course covers special topics in financial reporting such as lease accounting, earnings-per-share calculations, accounting changes, and cash flow statements based on financial data provided. Furthermore, students should be able to interpret financial statements to elicit information useful for investment and financing decisions.
3 2 ACC4021 SEMINAR IN MANAGERIAL ACCOUNTING Extended Major 3-3-0
This course investigates managerial accounting practice by reviewing key parts of related literature and taking a case study. This course includes cost-related issues as well as issues on management control systems. Basically, students are required to analyze business operations by using data collected in practice. After taking this course, students are expected to figure out the current issues in managerial accounting.
3 2 BUS3002 FINANCIAL MANAGEMENT Core Major 3-3-0
Introduction to financial management principles. Includes a brief survey of financial markets, time value of money, valuation of securities, risk and return, capital budgeting, financial leverage.
3 2 ECO3002 Public Finance Extended Major 3-3-0
This course analyzes revenues and expenditures of local, state and national government in light of micro- and macro-theory.
3 2 ACC3006 Advanced Accounting 1 Core Major 3-3-0
This is a financial accounting course that focuses on various advanced financial reporting problems. The topics covered in this course include accounting for mergers and acquisitions, consolidated financial statements.
3 2 ACC3016 Corporate Income Tax Law 1 Core Major 3-3-0
The main topic of this course is corporate taxes, which contains accounting and legal aspects. As most big or small corporations try to minimize the burden of corporate tax, this subject handles how to save taxes and avoid unnecessary tax expenditures.
3 2 ACC3017 Intermediate Accounting 4 Core Major 3-3-0
This is the fourth course in the intermediate accounting sequence. The course covers special topics in financial reporting such as lease accounting, earnings-per-share calculations, accounting changes, and cash flow statements based on financial data provided. Furthermore, students should be able to interpret financial statements to elicit information useful for investment and financing decisions.
3 2 ACC4021 SEMINAR IN MANAGERIAL ACCOUNTING Extended Major 3-3-0
This course investigates managerial accounting practice by reviewing key parts of related literature and taking a case study. This course includes cost-related issues as well as issues on management control systems. Basically, students are required to analyze business operations by using data collected in practice. After taking this course, students are expected to figure out the current issues in managerial accounting.
3 2 BUS3002 FINANCIAL MANAGEMENT Core Major 3-3-0
Introduction to financial management principles. Includes a brief survey of financial markets, time value of money, valuation of securities, risk and return, capital budgeting, financial leverage.
3 2 ECO3002 Public Finance Extended Major 3-3-0
This course analyzes revenues and expenditures of local, state and national government in light of micro- and macro-theory.
4 1 ACC3002 Auditing Core Major 3-3-0
Theory and philosophy of auditing, consideration and presentation of financial statements by independent public accountants, auditing standards and procedures, legal and professional responsibilities of the public accountant, and professional ethics.
4 1 ACC3007 Advanced Accounting 2 Core Major 3-3-0
This is a financial accounting course that focuses on various advanced financial reporting problems. The topics covered in this course include international transactions, branch accounting and the use of forwards, futures, options and swaps to hedge risks and the special accounting allowed for derivative securities used as hedges.
4 1 ACC3019 Corporate Income Tax Law 2 Core Major 3-3-0
This course is designed to introduce to tax system through the analysis of the corporate income tax law, related regulations and cases.
4 1 ACC4056 Accounting Tax Capstone Design1 Extended Major 2-2-0
The purpose of this course is to improve the problem solving capability of the senior students so that they can meet posively to industrial demands. The students should make a plan and participate a project to make a certain accomplishment.
4 1 BUS2022 Financial Statement Analysis Core Major 3-3-0
The purpose of this course is to provide the framework for business analysis required by both insiders and outsiders of a company, using financial statements. This framework, including securities analysis, credit analysis, governance & corporate policies, etc., can help students understand varying issues in several decision and valuation contexts. After taking this course, students are expected to have the ability to understand and use the financial information released by the entity.
4 1 BUS3059 THEORY OF INVESTMENT Extended Major 3-3-0
Introduce the investment environment and the concepts used to manage security portfolios. Topics include portfolio and security risk and return tradeoffs, portfolio diversification, valuation of equity and debt. Futures and options are also briefly introuced.
4 1 ACC3002 Auditing Core Major 3-3-0
Theory and philosophy of auditing, consideration and presentation of financial statements by independent public accountants, auditing standards and procedures, legal and professional responsibilities of the public accountant, and professional ethics.
4 1 ACC3007 Advanced Accounting 2 Core Major 3-3-0
This is a financial accounting course that focuses on various advanced financial reporting problems. The topics covered in this course include international transactions, branch accounting and the use of forwards, futures, options and swaps to hedge risks and the special accounting allowed for derivative securities used as hedges.
4 1 ACC3019 Corporate Income Tax Law 2 Core Major 3-3-0
This course is designed to introduce to tax system through the analysis of the corporate income tax law, related regulations and cases.
4 1 ACC4056 Accounting Tax Capstone Design1 Extended Major 2-2-0
The purpose of this course is to improve the problem solving capability of the senior students so that they can meet posively to industrial demands. The students should make a plan and participate a project to make a certain accomplishment.
4 1 BUS2022 Financial Statement Analysis Core Major 3-3-0
The purpose of this course is to provide the framework for business analysis required by both insiders and outsiders of a company, using financial statements. This framework, including securities analysis, credit analysis, governance & corporate policies, etc., can help students understand varying issues in several decision and valuation contexts. After taking this course, students are expected to have the ability to understand and use the financial information released by the entity.
4 2 ACC4007 Non-Profit Accounting Extended Major 3-3-0
The purpose of this course is to introduce the accounting for government and other non-profit organizations such as colleges & universities and health care organizations. Non-profit organizations do not persue profit itself. Therefore, it is important that students learn the basic principles and terminology applied to financial reporting for such organizations, besides the understanding of corporate financial accounting. After taking this course, students are expected to have the ability to clearly understand the differences between corporate financial accounting and non-profit accounting.
4 2 ACC4022 SEMINAR IN TAX ACCOUNTING Extended Major 3-3-0
The purpose of this course is to provide the opportunity for students to assimilate several taxes, such as income taxes, property taxes, gift taxes, transaction taxes, etc., and to practice the way to calculate taxable income. In order to obtain these objectives, students are expected to be given various problems and cases in the class. In addition, class materials will introduce the current tax issues. After taking this course, students are expected to have the comprehensive understanding of tax-related issues.
4 2 ACC4023 SEMINAR IN FINANCIAL ACCOUNTING Extended Major 3-3-0
This course investigates financial accounting practice by reviewing key parts of related literature and taking a case study. Basically, students are required to develop their own research projects in the area of financial accounting during the course of the semester. It can motivate them to review what they learned from the basic courses such as accounting principle and intermediate accounting. After taking this course, students are expected to figure out the current issues in financial accounting.
4 2 ACC4025 Corporate Income Tax Law 3 Core Major 3-3-0
This course is designed to introduce to tax system through the analysis of the corporate income tax law, related regulations and cases.
4 2 ACC4057 Accounting Tax Capstone Design2 Extended Major 2-2-0
The purpose of this course is to improve the problem solving capability of the senior students so that they can meet posively to industrial demands. The students should make a plan and participate a project to make a certain accomplishment.
4 2 BUS2013 Operations Management Extended Major 3-3-0
BUS 213 Operations Management As a discipline, operations management has been undergoing drastic changes in recent years. First of all, service sector currently outstrips manufacturing in magnitude as well as in importance throughout the entire economy. Secondly, knowledge management became a norm for all companies of any kind. Naturally, it follows that service operations, intelligent manufacturing and flexible automation have come to take greater importance than ever. The course covers entire stages of operations management from system design, operating module determination, lastly up to implementation.
4 2 ACC4022 SEMINAR IN TAX ACCOUNTING Extended Major 3-3-0
The purpose of this course is to provide the opportunity for students to assimilate several taxes, such as income taxes, property taxes, gift taxes, transaction taxes, etc., and to practice the way to calculate taxable income. In order to obtain these objectives, students are expected to be given various problems and cases in the class. In addition, class materials will introduce the current tax issues. After taking this course, students are expected to have the comprehensive understanding of tax-related issues.
4 2 ACC4023 SEMINAR IN FINANCIAL ACCOUNTING Extended Major 3-3-0
This course investigates financial accounting practice by reviewing key parts of related literature and taking a case study. Basically, students are required to develop their own research projects in the area of financial accounting during the course of the semester. It can motivate them to review what they learned from the basic courses such as accounting principle and intermediate accounting. After taking this course, students are expected to figure out the current issues in financial accounting.
4 2 ACC4025 Corporate Income Tax Law 3 Core Major 3-3-0
This course is designed to introduce to tax system through the analysis of the corporate income tax law, related regulations and cases.
4 2 ACC4057 Accounting Tax Capstone Design2 Extended Major 2-2-0
The purpose of this course is to improve the problem solving capability of the senior students so that they can meet posively to industrial demands. The students should make a plan and participate a project to make a certain accomplishment.
4 2 BUS2013 Operations Management Extended Major 3-3-0
As a discipline, operations management has been undergoing drastic changes in recent years. First of all, service sector currently outstrips manufacturing in magnitude as well as in importance throughout the entire economy. Secondly, knowledge management became a norm for all companies of any kind. Naturally, it follows that service operations, intelligent manufacturing and flexible automation have come to take greater importance than ever. The course covers entire stages of operations management from system design, operating module determination, lastly up to implementation.